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City of Mount Vernon – Non-Payroll Disbursements (2021M-163)
… account for all non-payroll disbursements. Her failure to provide financial information or perform her duties … additional, potentially unnecessary, disbursements related to litigation. The former Comptroller and certain department … Adequate policies and procedures were developed or adopted to ensure claims were always properly authorized, for valid …
https://www.osc.ny.gov/local-government/audits/city/2022/01/31/city-mount-vernon-non-payroll-disbursements-2021m-163Operational Advisory No. 16
… February 26, 2015, OSC, DOB and SFS will be deleting all existing Budget Journals, Budget Transfers and InterUnit …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/16-budget-journal-mass-deleteAllegany-Limestone Central School District – Reserve Funds and Fixed Assets (2013M-228)
… Purpose of Audit The purpose of our audit was to review District official’s internal controls … any formal control procedures in place for this process. Our review of 50 movable assets disclosed discrepancies for 16 of them valued at more than $11,000. Our review of nine assets included on the disposed asset list …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/allegany-limestone-central-school-district-reserve-funds-and-fixed-assetsMedicaid Program – Suspicious and Fraudulent Medicaid Payments to Affiliated Brooklyn Dentists
… 2010, the dentists' two offices were open for a total of 19 hours. However, the dentists submitted claims for 198 … criminal charges (including felonies) for his conduct. The court ordered the dentist to make restitution to the State …
https://www.osc.ny.gov/state-agencies/audits/2013/04/04/medicaid-program-suspicious-and-fraudulent-medicaid-payments-affiliated-brooklyn-dentistsRockland County – Budget Review (B6-13-6)
… and expenditure projections in the County’s adopted budget for the 2013 fiscal year are reasonable. Background Rockland … deficit. Specifically, the 2013 budget lacks provisions for decreasing the general fund deficits. The County could … not receive the budgeted amount. The County has budgeted for a 4 percent increase in sales tax revenues for 2013 when …
https://www.osc.ny.gov/local-government/audits/county/2013/04/16/rockland-county-budget-review-b6-13-6Payroll Improvement Project Bulletin No. PIP-006
… of this bulletin is to notify agencies of the timeline for activities that will impact agencies related to the … Project mailbox to coordinate details and dates for transmitting files. In addition to these informal … to begin February 10, 2021. PayServ is expected to be open for agency use February 15, 2021. Updated submission …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-006-payroll-improvement-project-agency-timelineTown of Wilson –Purchasing (2014M-077)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s internal controls … 1, 2012 through February 11, 2014. Background The Town of Wilson is located in Niagara County and serves a …
https://www.osc.ny.gov/local-government/audits/town/2014/07/25/town-wilson-purchasing-2014m-077Town of Dansville - Board Oversight (2014M-115)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of Town … it did not have any other mechanism in place to adequately address the Town’s long-term operational and capital needs. …
https://www.osc.ny.gov/local-government/audits/town/2014/09/05/town-dansville-board-oversight-2014m-115Medicaid Program – Improper Medicaid Payments for Terminated Drugs
… by the Department of Health (Department) and is overseen at the federal level by the Centers for Medicare & Medicaid … had not received the drugs’ termination dates from CMS at the time the claims were processed. The remaining improper …
https://www.osc.ny.gov/state-agencies/audits/2020/09/17/medicaid-program-improper-medicaid-payments-terminated-drugsCity of Hudson – Internal Controls Over Cash Receipts (2013M-102)
… from standard computer forms and printed on multi-use paper with numbers that were handwritten. Furthermore, one of …
https://www.osc.ny.gov/local-government/audits/city/2013/06/28/city-hudson-internal-controls-over-cash-receipts-2013m-102Reporting Forms and Publications
… Unclaimed Property (AC 2709) Waiver Request Form … List of forms and publications available for holders of unclaimed …
https://www.osc.ny.gov/unclaimed-funds/reporters/reporting-forms-and-publicationsTown of Henrietta – Financial Management and Purchasing (2013M-208)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management … 1, 2011 through March 29, 2013. Background The Town of of Henrietta is located in Monroe County. The Town is …
https://www.osc.ny.gov/local-government/audits/town/2014/01/24/town-henrietta-financial-management-and-purchasing-2013m-208Downtown Ithaca Business Improvement District (DIBID) – Disbursements (2012M-252)
… Purpose of Audit The purpose of our audit was to review the Executive … financial duties so that no one person controls all of cash disbursement functions. Review the payroll to ensure that all employees are paid at proper Board-approved rates and for …
https://www.osc.ny.gov/local-government/audits/district/2013/04/05/downtown-ithaca-business-improvement-district-dibid-disbursements-2012m-252XIX.1.D Project Costing Terminology – XIX. Project Costing (PCIP)
… and grants to State related or non-State entities (e.g. public authorities, localities, not-or-profits, etc.), …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix1d-project-costing-terminologyDeath of the Ex-Spouse – Divorce and Your Benefits
… If an ex-spouse dies prior to the member’s retirement, the DRO on file is vacated (nullified). NYSLRS must calculate the member’s future pension benefit without regard to …
https://www.osc.ny.gov/retirement/members/divorce/death-ex-spouseAccounts Payable Advisory No. 55
… July 12, 2018, the Invoice Received Date is required for all payments to vendors classified as “procurement … Date with the MIR date from the bulkload transaction. For more information on the Invoice Received Date, please …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/55-invoice-received-dateAlbany Community Charter School - Resident Tuition Billing (2019M-138)
… Key Findings Officials did not obtain current proof of residency for all students. Officials did not provide the … information throughout the year regarding the amount of tuition anticipated and received. Key Recommendations … Ensure every enrolled student has current proof of residence on file. Provide the Board with detailed …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/27/albany-community-charter-school-resident-tuition-billing-2019m-138Medicaid Program – Improper Medicaid Payments for Childhood Vaccines
… at a discount and distributes the vaccines to state health departments and certain local and territorial …
https://www.osc.ny.gov/state-agencies/audits/2018/12/06/medicaid-program-improper-medicaid-payments-childhood-vaccinesNassau County – Contract Approval Process (2012M-192)
… a population of over 1.3 million. The County is governed by an elected County Executive, and 19-member County … two to 111 days. When additional guidelines were added by NIFA during a control period, the contract approval … contracts, officials are allowing services to be performed by vendors prior to the ratification of contracts and the …
https://www.osc.ny.gov/local-government/audits/county/2013/03/14/nassau-county-contract-approval-process-2012m-192Accounts Payable Advisory No. 31
… Business Units are advised that any transactions posted in SFS since April 1, 2013 involving commodity and …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/31-accounting-utility-payments