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East Greenbush Central School District – Claims Processing (2015M-302)
… Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $88 million. Key Finding District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/east-greenbush-central-school-district-claims-processing-2015m-302Morristown Central School District – Claims Audit Process (2016M-257)
… audit was to examine the District’s claims audit process for the period July 1, 2014 through March 31, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $10.3 … that claims are adequately documented and supported, are for appropriate purposes and are audited and approved prior …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/morristown-central-school-district-claims-audit-process-2016m-257West Sand Lake Fire District #1 - Internal Controls Over Financial Operations (2013M-398)
… Purpose of Audit The purpose of our audit was to assess financial controls over financial … District No. 1 is located in Rensselaer County. The Board of Fire Commissioners (Board) consists of five elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/21/west-sand-lake-fire-district-1-internal-controls-over-financial-operationsCity of White Plains – Claims Auditing (2016M-367)
… Purpose of Audit The purpose of our audit was to examine the City’s claims auditing process for the period … and has approximately 58,000 residents. It is governed by a seven-member Common Council. The 2016-17 fiscal year budget …
https://www.osc.ny.gov/local-government/audits/city/2017/01/06/city-white-plains-claims-auditing-2016m-367DiNapoli: Contractor Sentenced in Federal Court for Defrauding State of Over $360,000
… cancer and used the money to fund his lavish lifestyle of world traveling and gambling,” DiNapoli said. “This … Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by mailing a …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-contractor-sentenced-federal-court-defrauding-state-over-360000Overview – State Police Plan
… Your pension is based on your years of credited service and your … For members in Tiers 2 and 5, your FAE is the average of your highest three consecutive years of earnings. For Tier …
https://www.osc.ny.gov/retirement/publications/1518/final-average-earnings/overviewCUNY Bulletin No. CU-576
… Purpose To notify agencies of additional PSC dues and agency shop fees that may be taken for certain CUNY … Employees in bargaining units CB, GA, and T8 that did not pay dues or agency shop fees in the paycheck dated September 1, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-576-professional-staff-congress-psc-additional-duesValhalla Union Free School District – Network User Accounts (2022M-26)
… adequately managed network user accounts in order to help prevent unauthorized use, access and/or loss. Key … not adequately manage the District’s network user accounts to help prevent unauthorized use, access and/or loss. In addition to sensitive information technology (IT) control weaknesses …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/valhalla-union-free-school-district-network-user-accounts-2022m-26Town of Tioga – Long-Term Planning (2022M-181)
… report – pdf] Audit Objective Determine whether Town of Tioga (Town) officials established long-term capital and … financing approaches to address them. As a result, half of the Town’s vehicles and pieces of major highway equipment are beyond their usable life by an …
https://www.osc.ny.gov/local-government/audits/town/2023/03/31/town-tioga-long-term-planning-2022m-181Canajoharie Central School District – Fuel Purchasing (2021M-170)
… the District paid high-credit risk fees totaling $1,321 for May and June 2021, the District’s incomplete records …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/07/canajoharie-central-school-district-fuel-purchasing-2021m-170West Albany Fire District – Credit Card Purchases (2017M-15)
… Purpose of Audit The purpose of our audit was to determine whether credit card purchases were approved in … it did not have written procedures or guidelines to identify individuals authorized to approve credit card purchases or the documentation …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/west-albany-fire-district-credit-card-purchases-2017m-15Town of Grand Island – Internal Controls Over Fuel Purchases (2013M-182)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the purchase of fuel for … Key Findings The Board did not establish procedures to help ensure that fuel was dispensed only into Town … by authorized employees. There were no procedures in place to regularly monitor fuel transactions for reasonableness and …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-grand-island-internal-controls-over-fuel-purchases-2013m-182Internal Control
… Guide: Strengthening Compliance with the Act and Standards Budget Bulletins Governmental Internal Control And Internal Audit Requirements (B-350 ) DOB Budget Bulletin … Certification NYS Office of the State Comptroller Policies and Procedures Advisories Guide to Financial Operations …
https://www.osc.ny.gov/state-agencies/guidance/internal-controlAccounts Payable Advisory No. 60
… Subject : Referencing an expired contract Reference : Guide to Financial Operations (GFO), Chapter XI, Section 2.E - Contract Amendments Subject to OSC Review Guidance : This is to remind agencies that they … agencies must still update the SFS to reflect the change in the contract period. … Referencing an expired …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/60-referencing-expired-contractBeekmantown Central School District – Payroll (2017M-26)
… the District accurately paid employees' salaries and wages for the period July 1, 2015 through November 30, 2016. … a nine-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $40.3 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/14/beekmantown-central-school-district-payroll-2017m-26Medicaid Program – Medicaid Payments to Medicare Advantage Plan Providers
… Part C cost-sharing liabilities (deductibles, coinsurance, and copayments). Key Findings We reviewed selected Medicare Advantage plan contracts offered by Fidelis and WellCare and, based on judgmental sampling, determined certain …
https://www.osc.ny.gov/state-agencies/audits/2018/09/10/medicaid-program-medicaid-payments-medicare-advantage-plan-providersCost-Saving Ideas: Capital Planning for Local Governments and School Districts
… and maintain assets and how much you can spend within your budget. By developing a structured approach for assessing and … of maintaining existing assets versus acquiring new assets; Develop a structured approach for making … some of which will require extra expenses such as wages, supplies, maintenance and insurance. Others may result in …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-capital-planning-local-governments-and-school-districtsComparison of PFRS Benefits
… and after Vesting After earning 5 years of service credit. Employee Contributions None if employer offers a …
https://www.osc.ny.gov/retirement/employers/comparison-pfrs-benefitsSouth Buffalo Charter School – Employee Compensation (2018M-1)
… Purpose of Audit The purpose of our audit was to determine whether employee compensation … South Buffalo Charter School is located in the City of Buffalo in Erie County. The School, which is governed by …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/03/30/south-buffalo-charter-school-employee-compensation-2018m-1Madison-Oneida Board of Cooperative Educational Services – Payroll (2017M-239)
… job duties. Ensure that a payroll clerk is not involved in the payroll certification process. … MadisonOneida Board …
https://www.osc.ny.gov/local-government/audits/boces/2017/12/29/madison-oneida-board-cooperative-educational-services-payroll-2017m-239