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DiNapoli Statement on the Passing of Reverend Dr. Calvin O. Butts III
… but for all New York. He was an educator, dedicated to the students of SUNY Old Westbury. I will miss his …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-statement-passing-reverend-dr-calvin-o-butts-iiiMedicaid 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 … by directing pharmacies to “dispense as written” either in writing or electronically; otherwise, a generic drug …
https://www.osc.ny.gov/state-agencies/audits/2022/12/13/medicaid-program-improper-payments-brand-name-drugsMeridale Fire Department and Emergency Squad - Cash Receipts and Disbursements (2018M-203)
… disbursement duties. Deposit all money timely. Ensure that the minutes contain adequate information regarding the bills that membership approved for payment. Department …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/01/04/meridale-fire-department-and-emergency-squad-cash-receipts-andCity of Rome – Solar Power Purchase Agreements (2015M-290)
… purpose of our audit was to evaluate the City’s process for entering into solar power purchase agreements for the period January 1, 2013 through June 30, 2015. …
https://www.osc.ny.gov/local-government/audits/city/2016/05/20/city-rome-solar-power-purchase-agreements-2015m-290Piseco Common School District – Claims Auditing (2015M-230)
… Purpose of Audit The purpose of our audit was to evaluate the effectiveness of the District’s claims … Background The Piseco Common School District is located in the Towns of Arietta and Morehouse in Hamilton County. The … by an elected three-member Board of Education, does not operate a school, and its 30 students attend schools in …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/piseco-common-school-district-claims-auditing-2015m-230Richfield Springs Central School District – Financial Condition (2014M-83)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … The Richfield Springs Central School District resides in two towns in Herkimer County and four towns in Otsego … approximately $11.5 million. Key Findings The District did not always maintain reasonable fund balances. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/richfield-springs-central-school-district-financial-condition-2014m-83XII.1 Expenditures Overview – XII. Expenditures
… The purpose of this chapter is to provide the procedures and guidelines Business Units need to process expenditure vouchers through the Statewide … Requirements Agency Payment Preparation and Submittal to OSC Unique Payment Situations OSC Audit Process Payment …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii1-expenditures-overviewNew Hyde Park Fire District - Payroll (2018M-165)
… 244 of 309 timecards (79 percent) totaling $171,092. The Secretary did not document the reasons for adjustments of 151 of 158 payroll hours (96 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/10/26/new-hyde-park-fire-district-payroll-2018m-165Accounts Payable Advisory No. 57
… preparing a voucher Guidance: When preparing a voucher in the Statewide Financial System (SFS), agencies should … August 10, 2018, if the Vendor ID on the voucher does not match the Vendor ID on the purchase order, the SFS will no longer allow an agency to submit the voucher into workflow or to OSC for approval. …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/57-selecting-correct-vendor-idOceanside Union Free School District – Professional Services (2016M-281)
… Purpose of Audit The purpose of our audit was to examine the District’s procurement procedures for … The Oceanside Union Free School District is located in the Town of Hempstead in Nassau County. The District, … $147.2 million. Key Finding District officials did not always seek competition for professional services. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/oceanside-union-free-school-district-professional-services-2016m-281State Agencies Bulletin No. 2048
… Purpose The purpose of this bulletin is to provide agencies with information regarding the outreach … with one or more uncashed payroll checks originally issued in calendar year 2021 are affected. Background Abandoned … year. Abandoned Property Law §1422 requires State agencies to perform certain payee notification requirements: An …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2048-outreach-and-escheatment-2021-uncashed-payroll-checksTown of Colonie –Justice Court Operations (2014M-114)
… Purpose of Audit The purpose of our audit was to assess internal controls over the Court’s financial … 31, 2014. Background The Town of Colonie is located in Albany County and has a population of approximately 82,000 … Key Finding The Justices implemented specific controls to ensure Court money collected was properly recorded in the …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/06/27/town-colonie-justice-court-operations-2014m-114Katonah-Lewisboro Union Free School District – Procurement of Professional Services (2016M-193)
… Purpose of Audit The purpose of our audit was to review the process and procedures used to procure … Katonah-Lewisboro Union Free School District is located in the Town of Lewisboro and parts of the Towns of Bedford, … year totaled $108.7 million. Key Finding The District has not recently sought competition when procuring services from …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/katonah-lewisboro-union-free-school-district-procurement-professionalOntario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services (BOCES) – Multiyear Planning and Software Management Audit Follow Up (2016M-249-F)
… – pdf] Purpose of Audit The purpose of our review was to assess the Ontario-Seneca-Yates-Cayuga-Wayne BOCES’ (BOCES) progress, as of August 2022, in implementing our recommendations in the audit report … were partially implemented, two recommendations were not implemented and one recommendation is no longer …
https://www.osc.ny.gov/local-government/audits/boces/2023/03/10/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-bocesCity of Rochester – Code of Ethics and Procedures – Follow Up (S4-09-116-F)
… Purpose of Review The purpose of our review was to assess the City’s progress, as of September 2012, in implementing our recommendations in the audit report … was partially implemented, and one recommendation was not implemented. … City of Rochester Code of Ethics and …
https://www.osc.ny.gov/local-government/audits/city/2013/06/21/city-rochester-code-ethics-and-procedures-follow-s4-09-116-fState Agencies Bulletin No. 2152
… This bulletin is superseded by Payroll Bulletin No. 2152.1 . Purpose: The purpose of this bulletin is to provide agencies with information regarding the … NYS Payroll Checks mailbox. … The purpose of this bulletin is to provide agencies with information regarding the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2152-outreach-and-escheatment-2022-uncashed-nys-payroll-checksCity of Corning – Foreign Fire Insurance Funds (2017M-143)
… Purpose of Audit The purpose of our audit was to examine the City’s use of foreign fire insurance (FFI) … June 23, 2017. Background The City of Corning is located in Steuben County and has a population of approximately … $34,822 in FFI funds. Key Finding The Finance Director did not prepare or file the 2015 and 2016 FFI annual reports with …
https://www.osc.ny.gov/local-government/audits/city/2017/11/22/city-corning-foreign-fire-insurance-funds-2017m-143Cold Spring Harbor Central School District – Competitive Quotes (2016M-320)
… Purpose of Audit The purpose of our audit was to review the District’s procurement process for the period … The Cold Spring Harbor Central School District is located in the Town of Huntington in Suffolk County and the Town of … $63.1 million. Key Finding Sufficient information was not attached to all claims to verify that the items and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/cold-spring-harbor-central-school-district-competitive-quotes-2016m-320Ardsley Union Free School District – Reserve Funds (2015M-348)
… Purpose of Audit The purpose of our audit was to examine the District’s reserve funds for … Union Free School District is located in the Village of Ardsley in Westchester County. The District, which … students, is governed by an elected five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/ardsley-union-free-school-district-reserve-funds-2015m-348Town of Waterford – Claims Auditing (2016M-154)
… 31, 2016. Background The Town of Waterford is located in Saratoga County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2016/06/17/town-waterford-claims-auditing-2016m-154