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Village of Dannemora – Internal Controls Over Cash Receipts (2013M-7)

… is located within the Towns of Dannemora and Saranac in Clinton County. The Village is governed by a Board of … without detection. The Village has not utilized the Deputy in a manner that would create some segregation of duties over …

Ordinary Death Benefit – Career Plan

… The first $50,000 of this benefit is paid in the form of group term life insurance, which is currently exempt from … you are on the payroll; While you are on an authorized medical leave of absence (with or without pay); While you are … the last date you were receiving salary, on an authorized medical leave of absence or receiving Workers’ Compensation …

Ordinary Death Benefit – Non-Contributory Plan with Guaranteed Benefits

… The first $50,000 of this benefit is paid in the form of group term life insurance, which is currently exempt from … you are on the payroll; While you are on an authorized medical leave of absence (with or without pay); While you are … the last date you were receiving salary, on an authorized medical leave of absence, or receiving Workers’ Compensation …

Galen-Clyde Joint Fire District – Board Oversight and Information Technology (2014M-329)

… from the Town of Galen and the Village of Clyde, located in Wayne County. The District, which is governed by an … Recommendations Adopt policies and procedures to assist in budgetary control, including Board review of budget status …

Red Flags – Improving the Effectiveness of Your Claims Auditing Process

Crystal Beach Volunteer Fire Department – Misappropriation of Funds (2014M-243)

… accounting records were audited on an annual basis by a CPA, as is required by the Department bylaws. Key … financial records and reports. Contract annually with a CPA to audit the Treasurer’s records. …

Village of Fairport Industrial Development Agency – Board Governance (2015M-195)

… The Village of Fairport Industrial Development Agency is an independent public benefit corporation which offers … Agency, which was created by State legislation in 1976, is governed by a five-member Board of Directors, appointed by … Key Findings The Board manages the Agency as if it is a department of the Village of Fairport Office of …

Rombout Fire District – Board Oversight of Financial Activities (2017M-88)

… September 8, 2016. Background The Rombout Fire District is a district corporation of the State, distinct and separate … the Town of Fishkill, in Dutchess County. The District is governed by an elected five-member Board of Fire … District reserve funds to fund operating expenses, which is not in compliance with the law. The Board has not adopted …

Peekskill City School District - Network User Accounts (2021M-195)

… not adequately manage and monitor network user accounts. In addition to sensitive information technology (IT) control … network user accounts, one of which was last logged on in January 2012. Ensured all users using IT resources …

Rondout Valley Central School District – Fixed Assets (2023M-36)

… 1 snowplow ($6,310) and an Internet filter ($4,320). 18 fixed assets with a combined cost of $79,383 were not … inventory list. For example, these assets include a golf cart costing $12,585. Seven additional fixed assets with …

Ordinary Death Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)

… first $50,000 of this benefit is paid in the form of group term life insurance, which is currently exempt from … you are on the payroll; While you are on an authorized medical leave of absence (with or without pay); While you are … the last date you were receiving salary, on an authorized medical leave of absence or receiving Workers’ Compensation …

Industrial Development Agency Board Governance (2017-MS-1)

… whose purpose is to promote, develop, encourage and assist in the acquiring, constructing, reconstructing, improving, … responsible for the IDA’s general management and control. In June 2016, new legislation became effective to increase … whether project owners are meeting the goals included in their agreements, such as job creation and retention goals. …

Tuckahoe Common School District – Purchasing (2013M-158)

… Background The Tuckahoe Common School District is located in Suffolk County in the Town of Southampton. The District is governed by a …

Contract Advisory No. 25

… Documents Submission System (EDSS) 5/9/2017. EDSS is available through the NYS Office of the State Comptroller Online Services System. EDSS is currently being used to accept Grant Procurement Records … when OSC requests more information or when the review is complete Search for and review prior records submitted by …

Newark Valley Central School District – Procurement (2022M-60)

… officials used a competitive process to procure goods and services not subject to competitive bidding. Key Findings … not always seek competition for the purchase of goods and services not subject to competitive bidding. As a result, goods and services may not have been procured economically and in the …

Alden Central School District – Fuel Management (2024M-90)

… The Transportation Supervisor did not update fuel prices in the system and the bills were calculated based on the outdated prices resulting in billing errors totaling $9,176.  Officials did not …

Washington-Saratoga-Warren-Hamilton-Essex Board of Cooperative Educational Services – Meals Provided at Meetings (2023M-183)

… for compliance with policies, and approve requests in advance.  Keep costs for meals provided at meetings within … B includes our comment on an issue BOCES officials raised in their response. …

Medicaid Overpayments for Inpatient Care Involving Mechanical Ventilation Services

… whether Medicaid overpayments were made to hospitals for mechanical ventilation services reported on APR-DRG (All … may cause Medicaid’s payment to the hospital to increase. For the period of January 1, 2014 through December 31, 2018, Medicaid paid over $522 million to hospitals for 4,874 inpatient APR-DRG claims that included an ICD …

Somers Central School District – User Accounts and Software Updates (2021M-153)

… In addition, officials did not: Periodically review all network user accounts and permissions to determine whether they were appropriate or needed to be disabled. 58 network user accounts had unnecessary administrative permissions. 111 network user accounts were unneeded and should have been …

Town of Minetto – Information Technology (2022M-9)

… and protected against unauthorized use, access and loss. In addition to sensitive IT control weaknesses that were … regularly reviewed and unnecessary accounts are disabled in a timely manner. Adopt written procedures for user …