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South Farmingdale Water District – Information Technology (2014M-153)
… Purpose of Audit The purpose of our audit was to determine if adequate policies were … South Farmingdale Water District is located in the Town of Oyster Bay in Nassau County. The District, which is governed by a three-member Board of Water Commissioners, serves approximately 45,000 …
https://www.osc.ny.gov/local-government/audits/district/2014/08/08/south-farmingdale-water-district-information-technology-2014m-153Medina Central School District - Capital Projects (2019M-163)
… reports to the Board. District officials disagreed with the findings but agreed with the recommendations and indicated they would take …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-capital-projects-2019m-163Dutchess County Industrial Development Agency – Management Practices (2013M-251)
… and invoke the recapture provision, as appropriate, if a recipient does not meet performance expectations. Establish …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/dutchess-county-industrial-development-agency-managementComptroller DiNapoli Releases School Audits
… his office completed audits of the Brookhaven-Comsewogue Union Free School District , New Lebanon Central School … appropriately and effectively.” Brookhaven-Comsewogue Union Free School District – Professional Services (Suffolk … his office completed audits of the BrookhavenComsewogue Union Free School District New Lebanon Central School …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-audits-0Compliance With Executive Order 88 – Energy Efficiency of State Buildings
… Objective To determine if the Office of General Services (OGS) has developed targets and plans to … EO 88, issued on December 28, 2012, is the centerpiece of BuildSmart NY, the State’s program for pursuing energy … environment and public health by reducing the emissions of greenhouse gases and other pollutants, and supporting …
https://www.osc.ny.gov/state-agencies/audits/2019/09/09/compliance-executive-order-88-energy-efficiency-state-buildingsMedicaid Program – Impact of Rejected Encounters on the Collection of Drug Rebates
… Objective To determine whether the Department of Health did not collect Medicaid drug rebates due to encounter system rejections of pharmacy encounter claims. The audit covered the period from January 2018 through March … To determine whether the Department of Health did not collect Medicaid drug …
https://www.osc.ny.gov/state-agencies/audits/2024/12/23/medicaid-program-impact-rejected-encounters-collection-drug-rebatesTown of Hempstead Sanitary District No. 2 – Financial Condition and Procurement (2016M-388)
… County. The District, which provides refuse collection and recycling pickup services to more than 55,000 households and …
https://www.osc.ny.gov/local-government/audits/district/2017/03/17/town-hempstead-sanitary-district-no-2-financial-condition-and-procurement-2016mRetroactive Payments – Legacy Reporting
… You must inform NYSLRS of any retroactive payments paid to members who already are … Retirement Online including their earnings the number of days they worked and more …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/retroactive-paymentsOpinion 97-23
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … statutory prohibition on an individual becoming a member of a fire company and a member of a volunteer ambulance corps … Whether an individual may be a member of a fire company and a volunteer ambulance corps at the same …
https://www.osc.ny.gov/legal-opinions/opinion-97-23Kiantone Independent Fire Department, Inc. – Internal Controls Over Financial Operations (2013M-295)
… and reported and that Department moneys are safeguarded for the period January 1, 2012 to September 5, 2013. … the Treasurer. The Department’s budget totaled $174,935 for the 2013 fiscal year. Key Findings The Board generally … that all claims have supporting documentation and are for legitimate Department purposes. The Treasurer should pay …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/12/13/kiantone-independent-fire-department-inc-internal-controlsMore About This Retirement Plan – State Police Plan
… the benefits available to Tier 2, 5 and 6 members of the Police and Fire Retirement System (PFRS) covered by the … applies only to members who joined the New York State and Local Police and Fire Retirement System from July 31, 1973 … by the New York State Legislature. The New York State and Local Retirement System, headed by the Comptroller of the …
https://www.osc.ny.gov/retirement/publications/1518/more-about-retirement-planRotterdam Princetown No. 5 Fire District – Internal Controls Over Financial Operations (2013M-372)
… of the State, distinct and separate from the Towns of Rotterdam and Princetown, in Schenectady County, and the Town … Rotterdam Princetown No 5 Fire District Internal Controls …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/21/rotterdam-princetown-no-5-fire-district-internal-controls-over-financialCity of Yonkers – Information Technology (2017M-86)
… of Audit The purpose of our audit was to determine whether City officials established adequate internal controls over … June 30, 2014 through November 30, 2016. Background The City of Yonkers is the fourth largest city in New York State, with a population of more than …
https://www.osc.ny.gov/local-government/audits/city/2017/08/11/city-yonkers-information-technology-2017m-86Beacon City School District -- Budget Review (B6-15-4)
… to submit to the State Comptroller each year, starting with the fiscal year during which the local government is … operations. The District’s proposed budget complies with the tax levy limit because it includes a tax levy of …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/08/beacon-city-school-district-budget-review-b6-15-4Electronic Documents Submission System (EDSS)
… form identifies a government organization's Authorizer for purposes of establishing the Authorizer’s Online Services … to utilize Bureau of Contracts applications. This form is intended to be used when your government entity does not … of Terms Release Notes Contact Us Phone Weekdays, 8:00 am - 5:00 pm (Eastern Standard Time) Long-distance Within the …
https://www.osc.ny.gov/state-agencies/contracts/electronic-documents-submission-system-edssVillage of Mexico – Financial Management (2023M-170)
… Determine whether the Village of Mexico (Village) Board of Trustees (Board) adopted realistic budgets and managed fund balance. Key Findings The Board did not adopt realistic budgets or manage fund balance. … Determine whether the Village of Mexico Village Board of Trustees Board adopted realistic budgets and managed …
https://www.osc.ny.gov/local-government/audits/village/2024/02/16/village-mexico-financial-management-2023m-170Dutchess Board of Cooperative Educational Services – Electricity Contract Monitoring and Billing (2023M-45)
… – pdf] Audit Objective Determine whether Dutchess Board of Cooperative Educational Services (BOCES) officials … possible cost. Conduct a deliberate and thorough audit of electricity supply and delivery invoices prior to payment. …
https://www.osc.ny.gov/local-government/audits/boces/2023/09/08/dutchess-board-cooperative-educational-services-electricity-contract-monitoring-andRed Flags – Improving the Effectiveness of Your Claims Auditing Process
… Claims with certain characteristics may have a higher risk of error or fraud. Officials should use common sense and reasonable skepticism when any claim appears to be out of the ordinary. Even when all required documentation is submitted, remain skeptical, especially of claims that are not routine. In today’s electronic …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/red-flagsVillage of Middleburgh – Fiscal Operations (2013M-10)
Village of Middleburgh Fiscal Operations 2013M10
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-middleburgh-fiscal-operations-2013m-10Opinion 97-4
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent … to pay death benefit upon death of firefighter's spouse) INSURANCE LAW, §§9104, 9105: The Volunteer and Exempt … of the City of Glen Cove may not expend foreign fire insurance tax moneys to provide a benefit to a member of the …
https://www.osc.ny.gov/legal-opinions/opinion-97-4