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Am I Required to Have an Audit?
… government. These are included in our Local Government Management Guide publication entitled Fiscal Oversight …
https://www.osc.ny.gov/local-government/audits/am-i-required-have-auditEagle Matt Lee Fire Company Number One Inc. – Financial Operations (2012M-213)
… internal controls over the Company’s financial operations for the period April 1, 2011, to June 13, 2012. Background … County. The Board of Directors, which is responsible for the Company’s overall general and financial affairs, … Captain, immediate Past-President, and the Directors. For the year ended March 31, 2012, the Company received …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/11/eagle-matt-lee-fire-company-number-one-inc-financial-operations-2012m-213Afton Fire District – Internal Controls Over Financial Operations (2013M-248)
… overall financial management. The District’s general fund budget totaled $114,800 for the 2013 fiscal year. Key … each year, the Treasurer does not present the Board with budget-to-actual reports for expenditures on a monthly basis. The Board authorizes each claim for payment and indicates its approval by affixing each …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/afton-fire-district-internal-controls-over-financial-operations-2013m-248Hoags Corners Volunteer Fire Company, Inc. – Internal Controls (2014M-09)
… whether she receives them directly or when collections are received by other Company members. We found all the … the by-laws to define the timeframe in which collections are to be deposited after being received. Ensure that the … by other members. Continue to ensure that two signatures are provided for all cash disbursements in accordance with …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/hoags-corners-volunteer-fire-company-inc-internal-controls-2014m-09City of Beacon – Internal Controls Over Cash Receipts and Information Technology (2012M-224)
… to May 31, 2012. Background The City of Beacon is located in Dutchess County, and has a population of approximately … for the collection and payment of delinquent taxes are not in compliance with the Law. City officials did not adopt a … City police and MTA officers to issue parking tickets in a sequential order and maintain copies of all tickets …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/city-beacon-internal-controls-over-cash-receipts-and-information-technology-2012mDiNapoli's Auditors Halt $24.2 Million in Suspicious Tax Refunds
… the system, but my auditors are staying one step ahead of them," DiNapoli said. "My office continues to stop fraudulent refunds from reaching the hands of dishonest individuals and identifying taxpayers who claim … Comptroller's auditors work with the state's Department of Taxation and Finance to stop questionable refunds and to …
https://www.osc.ny.gov/press/releases/2018/04/dinapolis-auditors-halt-242-million-suspicious-tax-refundsService Retirement Benefit – Regional State Park Police Plan
Regional State Park Police Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section383a Covers pension disability and death benefits
https://www.osc.ny.gov/retirement/publications/1867/service-retirement-benefitTown of Oneonta Fire District – Internal Controls Over Financial Operations (2013M-243)
… conduct an audit of the District’s records. Negotiate a new fire protection contract with the City that would allow …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/town-oneonta-fire-district-internal-controls-over-financial-operationsSecurity and Effectiveness of Division of Criminal Justice Services' Core Systems (Follow-Up)
… of implementation of the eight recommendations included in our initial audit report, Security and Effectiveness of … effectively, and available to continue critical processing in the event of a disaster or mishap that disables normal … systems. Also, ITS does not have an active regional backup site, and Division systems are at risk for total data loss in …
https://www.osc.ny.gov/state-agencies/audits/2017/04/07/security-and-effectiveness-division-criminal-justice-services-core-systems-followFacility Structure, Safety, and Health Code Waivers (Follow-Up)
… The Department lacked both a formal written process for waiver management and monitoring, and adequate internal … of waiver applications and decisions, and of monitoring for approved waivers. As a result, the Department could not …
https://www.osc.ny.gov/state-agencies/audits/2016/12/08/facility-structure-safety-and-health-code-waivers-followArea #9 – Wireless Network – Information Technology Governance
… data traversing the network; Requiring an access password for users and enabling the most secure encryption available …
https://www.osc.ny.gov/local-government/publications/it-governance/area-9-wireless-networkDiNapoli Announces $500 College Savings Sweepstakes
… New York State Comptroller Thomas P. DiNapoli announced today … from the sweepstakes will be put in a new or existing 529 College Savings Program Direct Plan account. The New York …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-announces-500-college-savings-sweepstakesState Agencies Bulletin No. 2048
… remain uncashed as of April 2023 will be stopped and the funds will be remitted to the New York State Office of Unclaimed Funds (OUF). Effective Dates Effective for payroll … be remitted to OUF in April 2023. Employees can visit the Unclaimed Funds - Search for Lost Money website to search for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2048-outreach-and-escheatment-2021-uncashed-payroll-checksInappropriate Medicaid Payments for Recipients With Multiple Identification Numbers and No Social Security Numbers (Follow-Up)
… Background Our initial audit report, which was issued on July 24, 2012, examined whether the Department of Health … issuance of the follow-up report to provide information on any actions that are planned to address the unresolved …
https://www.osc.ny.gov/state-agencies/audits/2014/08/06/inappropriate-medicaid-payments-recipients-multiple-identification-numbers-and-no-socialContracts for Personal and Miscellaneous Services (Follow-Up)
… on July 19, 2011, determined that the Port Authority of New York and New Jersey (Port Authority) generally did not have documentation …
https://www.osc.ny.gov/state-agencies/audits/2014/01/07/contracts-personal-and-miscellaneous-services-followXV.12 Refund of Appropriation and Report of Moneys Received – XV. End of Year
… charging appropriations that are scheduled to lapse at the end of March, entered online and not approved by OSC … charging appropriations that are scheduled to lapse at the end of March, submitted via bulkload and not approved …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv12-refund-appropriation-and-report-moneys-receivedEnhanced Medicaid Payments to Selected Home Health Care Service Providers (Follow-Up)
… overseeing this funding. An amendment to the Public Health Law provided for $500 million in additional Medicaid funding, …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/enhanced-medicaid-payments-selected-home-health-care-service-providers-follow2013 Year End Report
The objective of our examination was to determine whether payment requests payments to claimants and medical providers from the Workers Compensation Boards
https://www.osc.ny.gov/state-agencies/audits/2014/05/13/2013-year-end-reportIV.5.B Bond and Debt Proceeds – IV. Accounting Codes - Uses and Descriptions
… Bond Proceeds Proceeds from the issuance of voter-approved State debt. 36202 Rental Obligation / Lease Purchase Proceeds from a lease purchase or rental obligation. 36203 Sale Bonds / Notes Proceeds from the sale of Bonds or Notes … Proceeds from the exchange of one investment security for another to change the maturity or interest rate of bonds. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv5b-bond-and-debt-proceedsIV.5.A Operating and Other Transfers – IV. Accounting Codes - Uses and Descriptions
… Operating transfers constitute legally-authorized transfers from a fund receiving revenues to a fund through which … file . SFS Account Title Description 36310 Transfers FROM Other Funds Used to record transfers from another fund … budget (language) bill(s). 36320 Statewide Transfer FROM Other Funds GL BU balancing account used by the SFS Program. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv5a-operating-and-other-transfers