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Jamison Road Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2015M-95)
… Purpose of Audit The purpose of our audit was to examine the Company's internal controls over its financial … them and did not retain adequate supporting documentation to demonstrate that all purchases were for valid Company … manner. Key Recommendations Properly approve bills prior to payment and ensure that all bills have adequate supporting …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/11/06/jamison-road-volunteer-fire-company-inc-internal-controls-overNorth Country Community College – Internal Controls Over Selected Financial Operations (2013M-354)
… Purpose of Audit The purpose of our audit was to assess the internal controls over selected College … agreements, resulting in $54,364 in waivers being granted to ineligible individuals during the 2012-13 fiscal year. … an individual, independent of the Bursar’s Office, to review and approve employee tuition waiver forms to ensure …
https://www.osc.ny.gov/local-government/audits/community-college/2014/03/28/north-country-community-college-internal-controls-over-selectedRed Flags – Improving the Effectiveness of Your Claims Auditing Process
… or analytical procedures Excessive voids or credits New vendors, especially if payment goes to a post office (PO) box … increased dramatically for no apparent reason Payments to vendors for construction work not certified as completed by …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/red-flagsCharlotte Valley Central School District – Financial Condition (2013M-232)
… Purpose of Audit The purpose of our audit was to examine the District’s financial activities for the period July 1, 2011 to May 14, 2013. Background The Charlotte Valley Central … These estimates ranged from as little as $9,000 in 2010-11 to $269,000 in 2011-12. The Board’s adopted budgets also …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/charlotte-valley-central-school-district-financial-condition-2013m-232Medicaid Program – Improper Managed Care Payments for Misclassified Patient Discharges
… Objective To determine whether Medicaid managed care organizations (MCOs) made inappropriate payments to hospitals that failed to properly report correct patient …
https://www.osc.ny.gov/state-agencies/audits/2022/08/19/medicaid-program-improper-managed-care-payments-misclassified-patient-dischargesEvans-Brant Central School District – Travel Expenditures and Reimbursements (2014M-194)
… conference expenses that were necessary and as limited by contract. The Board has not established maximum rates for …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/03/evans-brant-central-school-district-travel-expenditures-andUrban Choice Charter School – Information Technology (2013M-53)
… to examine the controls over information technology (IT) for the period July 1, 2010, to December 18, 2012. Background …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/05/17/urban-choice-charter-school-information-technology-2013m-53State Agencies Bulletin No. 1741.1
… payments Affected Employees Arbitration eligible employees in Bargaining Unit 01 and Non-Arbitration eligible employees in Bargaining Unit 21 represented by NYSCOPBA Background … Units (Bargaining Units 01 and 21) provides for the change in the calculation of overtime for all eligible members. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/17411-new-overtime-earnings-code-arbitration-eligible-bu01-and-nonAfton Fire Company Emergency Squad – Internal Controls Over Financial Operations (2013M-275)
… Purpose of Audit The purpose of our audit was to determine whether Company controls are adequate to ensure that financial activity is properly recorded and … moneys are safeguarded for the period January 1, 2011 to August 6, 2013. Background The Afton Hose Company …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/03/afton-fire-company-emergency-squad-internal-controls-over-financialWesterlo Volunteer Fire Company – Cash Disbursements (2014M-179)
… was to examine internal controls over cash disbursements for the period January 1, 2013 through February 28, 2014. … The Westerlo Volunteer Fire Company, Inc. is a not-for-profit organization incorporated in 1938 in the Town of … fire protection services to its residents. Revenues for 2013 totaled approximately $370,000. Key Findings There …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/17/westerlo-volunteer-fire-company-cash-disbursements-2014m-179State Agencies Bulletin No. 1868
… in the calendar year, not the total amount of the pledge. State agencies cannot accept cash for the SEFA Campaigns. … OSC will process the electronic files received from the vendors to add a row to the employee’s general deduction …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1868-2021-state-employees-federated-appeal-sefa-campaignFiling for Retirement – When Employees Retire
… applications, must be “filed with the Office of the State Comptroller” within a specific time period to be … one of our consultation sites or another Office of the State Comptroller. Documents received by employers from employees have not been “filed with the Office of the State Comptroller.” As an employer, you can file a disability …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/filing-retirementWyoming County – Selected Financial Activities (2015M-94)
… Purpose of Audit The purpose of our audit was to examine selected County financial management activities … analysis or considered alternative sites or options prior to entering into a 17.5 year lease for office space with a … major financial commitments. Revise the procurement policy to ensure that it provides clear guidance for procuring …
https://www.osc.ny.gov/local-government/audits/county/2015/11/20/wyoming-county-selected-financial-activities-2015m-94Contract Advisory No. 16
… Guidance: State agencies must require State contractors providing … are due no later than May 15 th . It is imperative that Vendors use the correct Agency Business Unit and Department … the correct information is being entered, including the contract number. For consultant service agreements that were …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/16-state-consultant-services-contractors-annual-employment-reports-due-may-15thEmergency Service Communication Surcharges (2017-MS-4)
… to improve their county’s 911 systems and operations, for the period January 1, 2014 through October 5, 2016. … the surcharge. Various county departments are responsible for the collection of these surcharge revenues, while the … 911 centers or Police Departments are responsible for E911 expenditures. Under a new law enacted in December …
https://www.osc.ny.gov/local-government/audits/county/2018/04/20/emergency-service-communication-surcharges-2017-ms-4DiNapoli: Audit Details Double-Dipping by Buffalo City School District Technician
… according to an audit and investigation released by State Comptroller Thomas P. DiNapoli. Noe Rodriguez, 38, of … audit report, which can be viewed here: http://www.osc.state.ny.us/localgov/audits/schools/2015/buffalo.pdf Since …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-audit-details-double-dipping-buffalo-city-school-district-technicianColumbia County – Payroll (2014M-121)
… hours worked on a time record reviewed by supervisors or department heads. Ensure that the duties of payroll batch …
https://www.osc.ny.gov/local-government/audits/county/2014/08/14/columbia-county-payroll-2014m-121Marathon Central School District – Fund Balances (2017M-280)
… decreased as a percentage of ensuing year’s appropriations by 2 percentage points (from 6.9 to 4.9 percent) as of June …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/marathon-central-school-district-fund-balances-2017m-280Patchogue-Medford Union Free School District – Budget Review (B7-13-1)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/patchogue-medford-union-free-school-district-budget-review-b7-13-1Patchogue-Medford Union Free School District – Budget Review (B7-16-1)
… their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/patchogue-medford-union-free-school-district-budget-review-b7-16-1