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Focus on Identity Theft
… URL beginning with “https” (rather than “http”) and a lock icon near browser location field. Don’t click on links … of Investigations 8th Floor, 110 State Street Albany, NY 12236 NYS Department of Labor (DOL): If you receive …
https://www.osc.ny.gov/reports/focus-identity-theftState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government audits were … New York State Comptroller Thomas P DiNapoli today announced the following local government audits were …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-auditsOpinion 96-18
… Orderly Energy Policy v County of Suffolk , 90 AD2d 522, 455 NYS2d 32, appeal dsmd 57 NY2d 1045, 457 NYS2d 787). Based …
https://www.osc.ny.gov/legal-opinions/opinion-96-18XII.6.J Paying a Refund – XII. Expenditures
… OVERVIEW AND POLICIES This section informs Business Units how to process vouchers to refund revenue received. New York … Requesting a Single Payment Vendor ID for instructions on how to obtain a single payment vendor ID. Refer to Section 5 … and Submittal of this Chapter for instructions on how to submit a voucher. The fields listed in the following …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6j-paying-refundOpinion 2002-7
… discussed in the opinion. LIBRARIES -- Appropriations and Expenditures (necessity for referendum when expending … reserve fund moneys) -- Finances (establishment of and expenditure from reserve funds) -- Reserve Fund … to public libraries, that monies received from taxes and other public sources for library purposes shall be kept …
https://www.osc.ny.gov/legal-opinions/opinion-2002-7Medicaid Program – Improper Payments for Brand Name Drugs
… Objective To determine whether Medicaid made improper payments for … and non-prescription drugs. State law directs pharmacies to substitute prescribed drugs with less expensive drugs … will be substituted with a generic drug that is equivalent to the brand name drug. Prescribers of drugs can indicate …
https://www.osc.ny.gov/state-agencies/audits/2022/12/13/medicaid-program-improper-payments-brand-name-drugsTown of Sheridan – Cellular Phones (2013M-334)
… through October 11, 2013. Background The Town of Sheridan is located in Chautauqua County. The Town is governed by an … individuals, it lacked a policy or contract stating what amount should be reimbursed, when payments are due and what is to be done if someone does not reimburse the Town in …
https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-sheridan-cellular-phones-2013m-334State Agencies Bulletin No. 621
… bulletin is superseded by Payroll Bulletin 2368 Purpose To provide information to agencies on the use of Deduction Code 433, Unemployment … To provide information to agencies on the use of Deduction Code 433 Unemployment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/621-involuntary-deductions-unemployment-insurance-owedTown of Red Hook - Financial Condition (2018M-171)
… time periods or means for which fund balance will be used and replenished. The Board has not formalized or adopted comprehensive multiyear financial and capital plans specifying the Town’s objectives and goals for use of accumulated funds. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2018/11/02/town-red-hook-financial-condition-2018m-171Town of Davenport - Transparency (2018M-85)
… Town’s financial operations are transparent to the Board and taxpayers. Key Findings The Supervisor did not maintain … information to assess the Town’s financial condition and file the annual report with OSC. The Clerk did not maintain a complete and up-to-date record of the Board’s meetings. The Board did …
https://www.osc.ny.gov/local-government/audits/town/2018/08/31/town-davenport-transparency-2018m-85Village of Alfred – Information Technology (2017M-236)
… Purpose of Audit The purpose of our audit was to assess the Village’s information … June 1, 2015 through July 7, 2017. Background The Village of Alfred is located in the Town of Alfred in Allegany County … Village of Alfred Information Technology 2017M236 …
https://www.osc.ny.gov/local-government/audits/village/2018/04/06/village-alfred-information-technology-2017m-236Town of Sharon – Fund Balance (2017M-271)
… through December 31, 2017. Background The Town of Sharon is located in Schoharie County and has a population of approximately 1,800. The Town is governed by an elected five-member Town Board. Operating …
https://www.osc.ny.gov/local-government/audits/town/2018/03/21/town-sharon-fund-balance-2017m-271Washington County – Procurement (2017M-224)
Washington County Procurement 2017M224
https://www.osc.ny.gov/local-government/audits/county/2018/02/02/washington-county-procurement-2017m-224City of Jamestown – Financial Condition (2016M-298)
… 1, 2012 through August 19, 2016. Background The City of Jamestown is located in Chautauqua County and has … City of Jamestown Financial Condition 2016M298 …
https://www.osc.ny.gov/local-government/audits/city/2016/09/30/city-jamestown-financial-condition-2016m-298Greenburgh-North Castle Union Free School District - Financial Management (2018M-108)
GreenburghNorth Castle Union Free School District Financial Management 2018M108
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/02/greenburgh-north-castle-union-free-school-district-financial-managementTown of Allen - Town Clerk Fees (2016M-28)
… $481,000. Key Findings The Clerk did not routinely issue duplicate receipts or prepare monthly accountability … audits of the Clerk’s records. Key Recommendations Issue duplicate receipts and prepare an accountability analysis …
https://www.osc.ny.gov/local-government/audits/town/2016/07/01/town-allen-town-clerk-fees-2016m-28Village of Spencer – Board Oversight (2017M-292)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of the Village’s financial operations for the period June 1, … Village of Spencer Board Oversight 2017M292 …
https://www.osc.ny.gov/local-government/audits/village/2018/04/13/village-spencer-board-oversight-2017m-292George Junior Republic Union Free School District – Tuition Billing (2015M-325)
… educational facilities to residents of the William George Agency for Children and to students bused from area school districts. Budgeted appropriations for the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/29/george-junior-republic-union-free-school-district-tuition-billing-2015mVillage of Waverly – Financial Condition (2014M-137)
… 2012 through January 22, 2014. Background The Village of Waverly is located in the Town of Barton, in Tioga County. … Village of Waverly Financial Condition 2014M137 …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-waverly-financial-condition-2014m-137Syracuse City School District – Claims Audit Process (2016M-290)
… Ensure that the purchasing officer generates and approves purchase orders prior to the District ordering goods …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/21/syracuse-city-school-district-claims-audit-process-2016m-290