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Hancock Fire Department – Audit Follow Up (2018M-236-F)
… Fire Department’s (Department’s) progress, as of February 2022, in implementing our recommendations in the audit report released in May 2019. Background The Department is located in the … President, Vice President, Treasurer and Secretary. Results of Review Based on our limited procedures, it appears …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/07/01/hancock-fire-department-audit-follow-2018m-236-fCentral Valley School District – Claims Audit (2015M-129)
… of her signature on checks or compare checks to the warrant prior to issuance. Key Recommendation Discontinue the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/central-valley-school-district-claims-audit-2015m-129Pocatello Fire District - Audit Follow-Up (2016M-301-F)
… of Audit The purpose of our review was to assess the Fire District’s progress, as of September 2019, in implementing … released in January 2017. Background The Pocatello Fire District is a district corporation of the State, distinct and separate from …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/12/27/pocatello-fire-district-audit-follow-2016m-301-fCambridge Central School District - Medicaid Reimbursements (2019M-109)
… procedures to ensure Medicaid claims were submitted and reimbursed for all eligible services provided. Claims were not submitted and rejected claims were not resubmitted for 1,280 eligible … determine whether these services are reimbursable and submit any eligible claims for reimbursement. District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/cambridge-central-school-district-medicaid-reimbursements-2019m-109Maple Avenue Volunteer Fire Company #4 – Cash Disbursements (2016M-118)
… to determine if cash disbursements were properly approved and made for appropriate Company purposes for the period … organization that serves the Greenfield Fire District and provides fire protection services for portions of the Towns of Greenfield and Wilton in Saratoga County. The Company is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/06/03/maple-avenue-volunteer-fire-company-4-cash-disbursements-2016m-118Whitehall Central School District - Medicaid Reimbursements (2019M-42)
… all Medicaid reimbursements to which it was entitled for services provided to eligible special education students. … to ensure Medicaid claims were submitted and reimbursed for all eligible services provided. Claims were not submitted and reimbursed for 628 eligible services totaling $24,179. Had these …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/whitehall-central-school-district-medicaid-reimbursements-2019m-42X.4.B Address – X. Guide to Vendor/Customer Management
… SECTION OVERVIEW AND POLICIES The “Address” section of the vendor record contains all addresses … number and consists of a street address and an associated email address. Process and Transaction Preparation If a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4b-addressUpper Mohawk Valley Regional Water Board – Water Accountability (2015M-300)
… Purpose of Audit The purpose of our audit was to examine the Authority’s procedures for monitoring water accountability and addressing water loss … Public Authority Law. The Authority, which acquired title to the City of Utica’s water system in 1996, is governed by a …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/02/05/upper-mohawk-valley-regional-water-board-water-accountability-2015m-300Crown Point Central School District – Internal Controls Over Payroll (2013M-100)
… Purpose of Audit The purpose of our audit was to determine if the District had established effective internal controls over payroll for the period July 1, 2011, to December 31, 2012. Background The Crown Point Central …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/crown-point-central-school-district-internal-controls-over-payroll-2013mTown of Erin– Inappropriate Highway Purchases (2014M-16)
… Background The Town of Erin is located in Chemung County and has a population of approximately 2,000. The Town is … by an elected Town Board, which comprises the Supervisor and four council members. Budgeted appropriations for 2013 for the general and highway funds were $316,984 and $621,235. Key Findings …
https://www.osc.ny.gov/local-government/audits/town/2014/08/11/town-erin-inappropriate-highway-purchases-2014m-16Ravena-Coeymans-Selkirk Community Library – Claims Processing (2015M-28)
… of the Ravena-Coeymans-Selkirk Central School District and is governed by a seven-member Board of Trustees elected … approximately $559,000. Key Finding Claims were reviewed and approved for payment by a trustee serving as Treasurer but none were audited and approved by the Board. Key Recommendation Ensure that all …
https://www.osc.ny.gov/local-government/audits/library/2015/06/12/ravena-coeymans-selkirk-community-library-claims-processing-2015m-28Prattsburgh Central School District – Tax Collection (2016M-122)
… Finding The Board did not provide the Tax Collector with a warrant prior to the start of the tax collection process. Key Recommendation The Board should prepare and present a warrant to the Tax Collector prior to the start of the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/prattsburgh-central-school-district-tax-collection-2016m-122Watkins Glen Central School District – Health Insurance Cost Savings (2016M-144)
… measures to achieve health insurance cost savings and address rising health insurance costs by offering … is located in the Towns of Dix, Hector, Orange, Reading and Tyrone in Schuyler County and the Town of Catlin in Chemung County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/watkins-glen-central-school-district-health-insurance-cost-savings-2016mCold Spring Harbor Central School District – Competitive Quotes (2016M-320)
… is located in the Town of Huntington in Suffolk County and the Town of Oyster Bay in Nassau County. The District, … was not attached to all claims to verify that the items and pricing on the invoices matched the contracts or … to claims to ensure that the correct items are received and that the pricing of goods and services from government …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/cold-spring-harbor-central-school-district-competitive-quotes-2016m-320Moriah Central School District – Internal Controls Over Leave Accruals (2014M-84)
… District is located in the Towns of Crown Point, Moriah and Westport in Essex County. The District is governed by an elected nine-member Board of Education and operates one school, with approximately 740 students. … The Board did not adopt comprehensive written policies and procedures for leave accruals. District officials do not …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/moriah-central-school-district-internal-controls-over-leave-accrualsGranville Central School District – Fund Balance (2016M-114)
… District is located in the Towns of Granville, Hebron and Hampton and a portion of the Town of Whitehall in Washington County. … fund balance is in compliance with statutory limits and the District’s fund balance policy and reduce the excess …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/granville-central-school-district-fund-balance-2016m-114Handbook for Reporters of Unclaimed Funds
… for All Reporters Handbook How to Create a Report of Unclaimed Funds Listing of Newspapers ( PDF ) available for Notice …
https://www.osc.ny.gov/unclaimed-funds/reporters/handbook-reporters-unclaimed-fundsOptimizing Medicaid Drug Rebates (Follow-Up)
… Purpose To determine the implementation status of the five … program provides a wide range of health care services to individuals who are economically disadvantaged and/or have special health care needs. Since January 1991, New York …
https://www.osc.ny.gov/state-agencies/audits/2017/12/20/optimizing-medicaid-drug-rebates-followState Agencies Bulletin No. 1682
… who incurred a Social Security and/or Medicare tax deficiency and have since left the New York State payroll … to withhold the employee’s share of the taxes, a deficiency is incurred. OSC advances the employee share of … OSC’s current business practice is to establish a deficiency deduction in the New York State Payroll System to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1682-current-year-social-security-andor-medicare-tax-deficiencies-and-impactSUNY Bulletin No. SU-121
… Affected Employees Active employees in Bargaining Units 08 and 41 with the following Pay Basis Codes: 21P , ANN , BIW , CAL , CYF , and CYP Effective Date(s) Payments for the Fall Semester may … of Understanding dated August 5, 1998 between UUP, GOER, and OSC, certain employees who were part-time during the 1996 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-121-suny-discretionary-lump-sum-payments-dlp-and-dls-fall-2005