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Village of Yorkville – Budget Review (B3-13-7)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the Village’s tentative budget for the 2013-14 fiscal year are reasonable. Background The … Key Findings Based on the results of our review, except for certain matters, we found that the significant revenue …
https://www.osc.ny.gov/local-government/audits/village/2013/04/10/village-yorkville-budget-review-b3-13-7Naples Central School District – Network Access Controls (2020M-82)
… School District (District) officials ensured network access controls were secure. Key Findings District officials did not ensure that the District’s network access controls were secure. Officials did not regularly … IT users have and use their own network user accounts to access the District’s network. District officials agreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/naples-central-school-district-network-access-controls-2020m-82Operational Advisory No. 24
… : In preparation for Fiscal Year End 2025-26 the Office of the State Comptroller (OSC) has updated the Guide to Financial Operations Chapter XV – End of Year regarding needed information and final deadlines pertaining to the end of New York State fiscal year. Chapter XV – End of Year …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/24-fiscal-year-end-2025-26-important-datesDryden Central School District - Cash Management (2020M-61)
… a result, officials did not maximize interest earnings for the District. Officials did not develop and manage a … rates. Officials earned interest totaling $246,431 during the audit period. However, they could have earned an … Prepare monthly cash flow forecasts to estimate available funds for investment. Solicit interest rate quotes and obtain …
https://www.osc.ny.gov/local-government/audits/school-district/2020/08/28/dryden-central-school-district-cash-management-2020m-61Rotterdam-Mohonasen Central School District - Cafeteria Operations (2019M-114)
… calculated the cost or revenue-per-meal equivalent (ME). Although District officials selected their cafeteria … should calculate and monitor cost- and revenue-per-ME. The food service supervisor should review the New York …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/rotterdam-mohonasen-central-school-district-cafeteria-operations-2019mTown of Franklin – Financial Operations (2014M-32)
… Town of Franklin is governed by a five-member Town Board and has a population of approximately 2,400 residents. … performs most of the financial duties without oversight and does not ensure that reported balances are accurate. … Ensure that financial duties are properly performed and adequately segregated. File the annual financial report …
https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-franklin-financial-operations-2014m-32Opinion 89-15
… PREVENTION -- Contracts (must specify definite sum); Calls for assistance (responsibility for negligence of firemen and property damage) FIRE … a call for assistance to a fire protection district is a charge against and paid by the fire protection district. … the village may agree in the contract to be responsible for maintaining the requisite liability insurance on the …
https://www.osc.ny.gov/legal-opinions/opinion-89-15State Agencies Bulletin No. 1676
… by Payroll Bulletins 1799 Purpose To inform agencies of changes in certain garnishment deduction amounts, or in … deduction rules for calculating new and existing writs of garnishments (creditor garnishments) and New York State … Affected Employees Employees who currently have a writ of garnishment or New York State tax levy in place and have a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1676-new-general-deduction-rules-writs-garnishments-and-new-york-state-taxSUNY Bulletin No. SU-190
… eligibility criteria Background Pursuant to Article 5.10 of the 2007-2009 Agreement between the State of New York and the Graduate Students Employees Union (GSEU) … Unit 28 who are Active on the payroll or on a Paid Leave of Absence at the time of the payment and whose actual work …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-190-suny-downstate-location-stipend-graduate-student-employeesCUNY Bulletin No. CU-549
… Repay State Loans/Debt 426 Higher Ed Repay State Loan 445 HC Flex Spending 580 CUNY Medicare Deficiency Flat Rate 581 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-549-cuny-rate-increase-supervisor-mechanicsCUNY Bulletin No. CU-390
… Allowance Payment. Affected Employees City University of New York employees in the following titles: Campus … Payment is authorized pursuant to a City University of New York memorandum dated October 9, 2009. Eligibility and … Staff Nurse and Nurse Practitioner After the first year of service, be in Active pay status for at least 200 workdays …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-390-cuny-december-2009-uniform-allowanceDiNapoli: Statewide Agency Overtime Tops $337 Million Halfway Into 2015
… If overtime continues to rise at this pace, total costs for 2015 would exceed $700 million, an all-time record. … and the Division of State Police overtime costs for June and July 2015 jumped by more than $22 million over … were up nearly 50 percent. During that same period, the number of state agency employees declined by more than eight …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-statewide-agency-overtime-tops-337-million-halfway-2015SUNY Bulletin No. SU-130
… eligibility criteria Background Pursuant to Article 5.16 of the 2003-2007 Agreement between the State of New York and the Graduate Students Employees Union (GSEU) … Unit 28 who are Active on the payroll or on a Paid Leave of Absence at the time of the payments and whose actual work …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-130-suny-downstate-location-stipend-gseu-represented-employeesCity of Lockport – Budget Review (B24-1-8)
… [ read complete report – pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s proposed budget for 2025. Background Chapter 332 of the Laws of 2014, as amended by Chapter 147 of the Laws of … The purpose of our budget review was to provide an independent evaluation …
https://www.osc.ny.gov/local-government/audits/city/2024/11/08/city-lockport-budget-review-b24-1-8Opinion 89-46
… OFFICERS LAW, §3; ELECTION LAW, §5-102: An individual who is not a U.S. citizen may not be a member of a town planning … board. You ask whether a person who otherwise qualifies for office, but is not a citizen of the United States, may … §271; 16 Opns St Comp, 1960, p 399). The qualifications for holding a town office are contained in Public Officers …
https://www.osc.ny.gov/legal-opinions/opinion-89-46Improper Payments Related to the Medicare Buy-In Program (Follow-Up)
… New York City (local districts). Annual Medicaid payments for the Medicare buy-in program total approximately $1.3 … Our initial audit report, which was issued on October 26, 2012, determined that, from March 2006 through February … 260,000 improper payments (totaling about $26.8 million) for people enrolled in the Medicare buy-in program. We …
https://www.osc.ny.gov/state-agencies/audits/2014/11/18/improper-payments-related-medicare-buy-program-followOverpayments for Services Also Covered by Medicare Part B (Follow-Up)
… Services Also Covered by Medicare Part B (Report 2012-S-27). Background Many of the State’s Medicaid recipients are … for Services Also Covered by Medicare Part B (2012-S-27) Department of Health: Overpayments for Services Also …
https://www.osc.ny.gov/state-agencies/audits/2015/06/26/overpayments-services-also-covered-medicare-part-b-followCity of Yonkers – Budget Review (B6-16-11)
… which impact the City of Yonkers’ financial condition in the current and future years. Background The Office of the … year 2016-17 and the related justification documents are in compliance with the requirements of the Fiscal Agent Act … funding of $11 million which will not be available in future years. The City continues to rely on fund balance …
https://www.osc.ny.gov/local-government/audits/city/2016/06/22/city-yonkers-budget-review-b6-16-11Medicaid Payments for Excessive Dental Services (Follow-Up)
… included in our initial audit report, Medicaid Payments for Excessive Dental Services (Report 2009-S-46). Background … issued on August 16, 2010, examined Medicaid payments for routine dental services, such as cleanings and oral … that if the Department adjusted its Medicaid fees for these services to the averages of other comparable …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/medicaid-payments-excessive-dental-services-followSafety of Infrastructure (Follow-Up)
… implementation of the two recommendations included in our original report, Safety of Infrastructure (2012-S-29). … implementation of the two recommendations included in our original report Safety of Infrastructure 2012S29 …
https://www.osc.ny.gov/state-agencies/audits/2015/01/06/safety-infrastructure-follow