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True North Rochester Preparatory Charter School - Information Technology (2019M-148)
… complete report - pdf] Audit Objective Determine whether the Board and School officials ensured information technology (IT) assets were safeguarded. Key Findings The Board did not adopt adequate IT policies or a disaster … software inventory records were inaccurate and outdated. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/10/18/true-north-rochester-preparatory-charter-school-information-technologyState Agencies Bulletin No. 170
… code Effective Date (inner scroll bar): Last Date of the payroll period Annual Addl Earnings: Amount to be canceled Earn End Date: Last Date of the payroll period (same as effective date Mid-Pay Period … Questions regarding this bulletin may be directed to the Payroll Audit mailbox. … To explain OSC automatic processing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/170-canceling-additional-annual-salary-factorMinisink Valley Central School District – Medicaid Reimbursements (2022M-80)
… for all eligible services provided. Review all unclaimed services and submit any eligible claims for …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/minisink-valley-central-school-district-medicaid-reimbursements-2022m-80Babylon Union Free School District – Medicaid Reimbursements (2022M-91)
… As a result, District taxpayers incurred the full cost of providing more than $536,000 in Medicaid-eligible …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/13/babylon-union-free-school-district-medicaid-reimbursements-2022m-91State Agencies Bulletin No. 1078
… to allow employees to make contributions to the plan on both a before and/or after tax basis up to their annual … employees who elect to make contributions exclusively on a before tax or after tax basis during the calendar year. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1078-nys-deferred-compensation-plan-after-tax-roth-contributionsManchester-Shortsville Central School District – Instructional Complex Capital Improvement Project (2021M-103)
… not follow their procurement policy and seek competition for project related professional services totaling more than …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/01/manchester-shortsville-central-school-district-instructional-complexOpinion 88-70
… are neither permitted nor required by statute are improper and without effect, and that municipal moneys may not be expended for such … lease of city real property; Municipal Home Rule Law, §§23 and 24, requiring mandatory or permissive referenda, …
https://www.osc.ny.gov/legal-opinions/opinion-88-70Malverne Union Free School District – Extra-Classroom Activity Funds (2024M-84)
… totaling $55,025 were not deposited within seven days of receipt as required. He also issued nine checks totaling … treasurers maintained complete and accurate records of financial activities. The central treasurer did not ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/malverne-union-free-school-district-extra-classroom-activity-funds-2024mFly Creek Fire District – Non-Payroll Disbursements (2022M-115)
Determine whether the Fly Creek Fire District’s (District) non-payroll disbursements were supported, for proper District purposes, competitively procured and audited prior to payment.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/fly-creek-fire-district-2022-115.pdfWeedsport Central School District – Payroll (2021M-179)
Determine whether the compensation paid to Weedsport Central School District (District) administrators and business office personnel was accurate and had adequate supporting documentation.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/weedsport-2021-179.pdfMaximus, Inc.
PMA claimed it saved Downstate $138 million during the period December 1, 2012 through November 30, 2014 through a Restructuring Action Plan (RAP) under contrac
https://www.osc.ny.gov/files/state-agencies/audits/pdf/bse-2015-04-23.pdfEugenio Maria de Hostos Charter School - Procurement and Dignity for All Students Act (2018M-271)
Determine whether School officials used a competitive process to procure goods and services and ensured compliance with the Dignity for All Students Act (DASA)
https://www.osc.ny.gov/files/local-government/audits/pdf/eugenio-maria-de-hostos-charter-271.pdfUnited HealthCare: Overpayments for Services Provided by Hudson Valley Bone and Joint Surgeons, LLP (2016-S-17)
To determine whether Hudson Valley Bone and Joint Surgeons, LLP waived Empire Plan members’ out-of-pocket costs, and if so, to quantify the overpayments
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2016-16s17.pdfJoint Letter to Mail.RU
Comptrollers DiNapoli and Stringer called on Mail.RU to respond to reports about videos and other posts depicting violence against the Russian gay community.
https://www.osc.ny.gov/files/press/pdf/mail-ru-equal-rights.pdfOpinion 2001-3
… This opinion represents the views of the Office of the State Comptroller at the time it was … or statutory amendments that bear on the issues discussed in the opinion. SEWER RENTS -- Imposition of (at amount that … a service must be reasonably related to the municipality's cost of providing the particular service (1992 Opns St Comp …
https://www.osc.ny.gov/legal-opinions/opinion-2001-3Indian Lake Central School District – Medicaid Reimbursements (2021M-150)
… services provided. The District lacked adequate procedures to ensure Medicaid claims were submitted and reimbursed. … costs. Key Recommendations Establish adequate procedures to ensure all documentation requirements are met to submit Medicaid claims for reimbursement for eligible …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/indian-lake-central-school-district-medicaid-reimbursements-2021m-150Opinion 99-5
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … and/or cooperative library systems" (Memorandum of the New York Library Association to the Governor, May 8, 1972). Given …
https://www.osc.ny.gov/legal-opinions/opinion-99-5XV.15 Fund Classification Manual – XV. End of Year
… Manual (FCM) is updated periodically throughout the year to reflect changes made to various funds pursuant to … Manual FCM is updated periodically throughout the year to reflect changes made to various funds pursuant to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv15-fund-classification-manualSackets Harbor Central School District - Information Technology (2019M-208)
… whether the District’s network was adequately secure to protect the student management system (SMS) against … use, access and loss. Key Findings District officials did not: Establish written procedures for password management, … user accounts and adequately restrict user permissions to the network and user computers based on job duties. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/sackets-harbor-central-school-district-information-technology-2019m-208Amityville Union Free School District – Extra-Classroom Activity Fund (2021M-87)
… not issue duplicate receipts prior to the 2020-21 school year, neither officials nor we could determine whether …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/08/amityville-union-free-school-district-extra-classroom-activity-fund-2021m