Search
Town of Union – Financial Condition (2016M-192)
… Purpose of Audit The objective of our audit was to evaluate the Town’s financial condition … 1, 2014 through December 31, 2015. Background The Town of Union is located in Broome County. The Town, which has …
https://www.osc.ny.gov/local-government/audits/town/2016/08/12/town-union-financial-condition-2016m-192Improper Fee-for-Service Payments for Pharmacy Services Covered by Managed Care (Follow-Up)
… the Department review the improper payments we identified and recover overpayments as appropriate. We also recommended … help ensure managed care enrollment information is entered and update timely and to determine why certain … are given 30 days after the issuance of the follow-up report to provide information on any actions that are …
https://www.osc.ny.gov/state-agencies/audits/2016/09/23/improper-fee-service-payments-pharmacy-services-covered-managed-care-followRed Flags – Improving the Effectiveness of Your Claims Auditing Process
… risk of error or fraud. Officials should use common sense and reasonable skepticism when any claim appears to be out of … In today’s electronic environment, anyone with a computer and printer may be capable of replicating and manipulating information to produce false documentation. …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/red-flagsTravel Advisory No. 17
… Meals to State Employees As a reminder, the Office of the State Comptroller (OSC) Travel Manual states if the … charge to the employee, that fact including the name of the purchasing agency, must be indicated on the employee’s … Also, meals an agency or third party provides as part of an assignment are not reimbursable. Therefore, employees …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/17-agency-provided-meals-state-employeesVillage of Arcade – Internal Controls Over Purchasing (2013M-37)
… not ensure that Village officials followed the Village’s procurement policy or statutory bidding requirements. Village … loaders totaling $271,491 without soliciting competitive bids. Key Recommendations Establish procedures to ensure that … Ensure that Village officials comply with the Village’s procurement policy and General Municipal Law by requiring …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-arcade-internal-controls-over-purchasing-2013m-37Chenango County Industrial Development Agency – Audit Follow-Up (2022M-10-F)
… report – pdf] | [read complete 2022 report – pdf] Purpose of Review The purpose of our review was to assess the Chenango County Industrial Development Agency’s (CCIDA’s) progress, as of November 2024, in implementing our recommendations in the …
https://www.osc.ny.gov/local-government/audits/county/2024/12/13/chenango-county-industrial-development-agency-audit-follow-2022m-10-fOpinion 2002-9
… Use of (to assist at recycling center) STATE CONSTITUTION, ARTICLE VIII, §1; GENERAL MUNICIPAL LAW §§103, 104-b, 120-w; … as the State's Labor Law ( id .; see, e.g., Labor Law, article 4 [employment of minors], articles 8 and 9 … adequate consideration (see, e.g., Antonopoulou v Beame , 32 NY2d 126, 343 NYS2d 346; Opn Nos. 86-70, 78-914 and …
https://www.osc.ny.gov/legal-opinions/opinion-2002-9Opinion 2008-5
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … FIRE COMPANY -- Powers and Duties (amount payable to volunteer fire company under fire protection contract); … General Municipal Law § 209-d. December 26, 2008 Howard I. Krantz, Esq., Village Attorney Village of Lake George 1 …
https://www.osc.ny.gov/legal-opinions/opinion-2008-5Opinion 95-1
… agency has a corporate existence separate from the city (1981 Opns St Comp No. 81-117, p 119; 34 Opns St Comp, 1978 p …
https://www.osc.ny.gov/legal-opinions/opinion-95-1XII.5.A Selecting the Appropriate Voucher Style – XII. Expenditures
… SECTION OVERVIEW AND POLICIES Business Units must select the appropriate voucher style when entering payments in the … credit memo, or relating one voucher to another. As with all invoices, credit memos must be entered upon receipt. SFS … may be copied into vouchers in order to save keystrokes. Single Payment Voucher Used for entering a payment to a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5a-selecting-appropriate-voucher-styleOpinion 89-30
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … We suggest, however, that appropriate officials of the New York State Department of Taxation and Finance and the Federal …
https://www.osc.ny.gov/legal-opinions/opinion-89-30Town of Parma - Real Property Tax Exemptions Administration (2018M-223)
… The Assessor: Granted 28 exemptions (19 percent of those reviewed) without applications, renewal forms or … calculated granted exemptions. Did not report the transfer of 10 (of 37) properties with exemptions to the County as required …
https://www.osc.ny.gov/local-government/audits/town/2019/03/01/town-parma-real-property-tax-exemptions-administration-2018m-223Village of Muttontown - Board Oversight (2018M-251)
… Determine whether the Board provided adequate oversight of Village financial operations. Key Findings The Board did not: Audit or cause an audit of the financial records for 2014-15 through 2017-18. Audit … Key Recommendations Audit, or cause a timely audit of, Village financial records. Conduct a thorough and …
https://www.osc.ny.gov/local-government/audits/village/2019/03/01/village-muttontown-board-oversight-2018m-251Nesconset Fire District – Length of Service Awards Program (2014M-317)
… Purpose of Audit The purpose of our audit was to determine if employees properly earned length of service award program (LOSAP) credit for the period …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/24/nesconset-fire-district-length-service-awards-program-2014m-317Elba Central School District - Financial Management (2018M-96)
… complete report - pdf] Audit Objective Determine whether the Board and District officials effectively managed the … with overestimated appropriations averaging $950,000. As a result, it did not use all of the appropriated fund balance. Taxpayers might have realized $570,000 in cumulative tax savings had the Board maintained the same …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/elba-central-school-district-financial-management-2018m-96Lyon Mountain Fire District – Cash Disbursements (2017M-2)
… were made for proper purposes, adequately documented and supported and approved by the Board prior to being made, for the period … District is a district corporation of the State, distinct and separate from the Towns of Dannemora, Ellenburg and …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/17/lyon-mountain-fire-district-cash-disbursements-2017m-2Town of Brunswick – Justice Court (2017M-285)
… Purpose of Audit The purpose of our audit was to determine whether Court transactions were accounted for accurately and in a timely manner, deposits were made intact and in a timely manner and disbursements were reviewed and approved by the Justices for the period January 1, 2016 through July …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/05/04/town-brunswick-justice-court-2017m-285Three Town Fire District - Board Oversight of Financial Activities (2018M-106)
… the Board provided adequate oversight and management of the District’s financial activities. Key Findings The … The Board did not properly evaluate whether the purchase of a fire truck was compliant with General Municipal Law … action. … Three Town Fire District Board Oversight of Financial Activities 2018M106 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/09/07/three-town-fire-district-board-oversight-financial-activities-2018m-106Village of Deposit – Claims Auditing (2023M-173)
… – pdf] Audit Objective Determine whether the Village of Deposit (Village) Board of Trustees (Board) required adequate support for credit card claims. Key Findings Of the 93 credit card purchases (18 claims) during the audit …
https://www.osc.ny.gov/local-government/audits/village/2024/02/09/village-deposit-claims-auditing-2023m-173Ogdensburg City School District – Medicaid Reimbursements (2022M-52)
… services provided totaling $65,254, which resulted in the District not realizing $32,627 in revenue. The District lacked adequate procedures to ensure that Medicaid claims were submitted in a timely manner, necessary documentation requirements were …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/ogdensburg-city-school-district-medicaid-reimbursements-2022m-52