Search

State Agencies Bulletin No. 795

… Department of Parks, Recreation and Historic Preservation in the following bargaining units who meet the eligibility … the highway rights-of-way. Eligibility Criteria Employees in Bargaining Units 02, 03 or 04 are eligible for the $500.00 … the eligibility of Special Assignment to Duty Pay and a list of eligible assignments, agencies may refer to the GOER …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/795-50000-lump-sum-payment-special-assignment-duty-pay-sad-certain-employees

Newmeadow, Inc. – Compliance With the Reimbursable Cost Manual

… services to children with disabilities between the ages of three and five years. Newmeadow is reimbursed for … or have a process for identifying board members’ conflicts of interest on an ongoing basis. Key Recommendations To SED: … reimbursement rates. Remind Newmeadow officials of the pertinent SED guidelines that relate to the …

https://www.osc.ny.gov/state-agencies/audits/2015/12/29/newmeadow-inc-compliance-reimbursable-cost-manual

Comptroller DiNapoli Releases School Audits

… in real property taxes that were higher than necessary. Two reserve fund balances were in excess of the amounts …

https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-school-audits-1

Children’s Center for Early Learning – Compliance With the Reimbursable Cost Manual

… 2006-07. Background The Center provides special education services to New York City-based children between three and … providers, such as the Center, are reimbursed for their services using tuition rates established by SED based on the … Such costs include fees for undocumented professional services, income tax penalties, food purchases, and …

https://www.osc.ny.gov/state-agencies/audits/2014/12/29/childrens-center-early-learning-compliance-reimbursable-cost-manual

DiNapoli Offers Proposal to Encourage Better Local Government Budgeting

… Thomas P. DiNapoli today announced the introduction of a legislative proposal aimed at helping local governments … state’s continued slow economic recovery underscore the need for accurate, balanced budgets reflecting realistic … unpredictable tax increases or dramatic budget cuts. For a copy of the proposal submitted to both the Assembly and state …

https://www.osc.ny.gov/press/releases/2014/04/dinapoli-offers-proposal-encourage-better-local-government-budgeting

City of Long Beach – Budget Review (B7-16-9)

… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … 2016-17 fiscal year are reasonable. Background The City of Long Beach, located in Nassau County, has been authorized …

https://www.osc.ny.gov/local-government/audits/city/2016/05/06/city-long-beach-budget-review-b7-16-9

Opinion 91-50

… of Local Government Assistance Corporation bonds for) STATE FINANCE LAW, §139; GENERAL MUNICIPAL LAW, §106; … Corporation are securities which may be deposited for the release of retained percentages held by the State … Assistance Corporation ("LGAC") may be substituted for cash retainage pursuant to section 139 of the State …

https://www.osc.ny.gov/legal-opinions/opinion-91-50

Administration of Concession Services at Riverbank State Park - Tri-State Snacks & Concessions

… under a five-year revenue contract with Parks that started in August 2010. The contract terms required Tri-State to … financial records. Tri-State owes Parks at least $10,485 in licensing fees and potentially as much as $37,034 in additional fees, as a result of underreported and possibly …

https://www.osc.ny.gov/state-agencies/audits/2015/01/20/administration-concession-services-riverbank-state-park-tri-state-snacks-concessions

DiNapoli: Tennessee Woman Sentenced for Stealing Deceased Mother's NYS Pension Checks

… pension checks that had been issued to her deceased mother. Schwinzer, 46, was sentenced on July 14, 2022 to pay … Tennessee at Knoxville. “Leslie Schwinzer lied about her mother’s death in order to collect her pension checks and … (NYSLRS) and Social Security Administration (SSA) that her mother had passed away on July 3, 2018. All related payments …

https://www.osc.ny.gov/press/releases/2022/07/dinapoli-tennessee-woman-sentenced-stealing-deceased-mothers-nys-pension-checks

Medicaid Program – Improper Payments to a Dentist

… management and services after normal business hours are in addition to the base fees for the treatments otherwise … Bonsi, DMD, owns and operates Advanced Family Dentistry in Oneonta. In 2009, Dr. Bonsi enrolled in the Medicaid program. From …

https://www.osc.ny.gov/state-agencies/audits/2013/07/15/medicaid-program-improper-payments-dentist

State Comptroller DiNapoli Releases School District Audits

… between 2015 and 2019 but had active user accounts. In addition, five employees had unnecessary user permissions … not needed, including three accounts that were created in 2015 and 2016. District officials also did not ensure … overtime payments could have been avoided or reduced. In addition, 10 employees were overpaid for overtime hours …

https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-school-district-audits

City of Saratoga Springs – Financial Condition (2012M-201)

… financial condition of the City’s general, water and sewer funds for the period January 1, 2008, to December 31, 2011. … Also, while the financial condition of the water and sewer funds has improved during our audit period, the water fund … did not address cash flow problems in the water and sewer funds. Instead, the Council routinely relied on increasing …

https://www.osc.ny.gov/local-government/audits/city/2013/02/15/city-saratoga-springs-financial-condition-2012m-201

Town of Scio – Highway Fund Financial Condition and Records and Reports (2013M-279)

… August 12, 2013. Background The Town of Scio is located in Allegany County. The elected five-member Town Board … The Highway fund incurred a significant operating deficit in 2011 totaling more than $180,000 which resulted in deficit unexpended funds. The operating deficit was caused …

https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-scio-highway-fund-financial-condition-and-records-and-reports-2013m-279

State Comptroller DiNapoli Releases School District Audits

… $900,000 in fund balance that was not used. As of June 30, 2019, recalculated surplus fund balance exceeded … were used for personal activity, increasing the likelihood of the district’s network being exposed to malicious … made available to the Comptroller’s auditors or the board of education for review and approval. Sensitive information …

https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-school-district-audits-1

Examples from GASB Statement 34 - Sample City Statement of Net Assets Proprietary Funds

… Examples from GASB Statement 34 included in this bulletin, copyright by the Governmental Accounting … 21,757,622 152,882,073 8,940,052 Total assets 143,273,858 22,130,325 165,404,183 12,723,520 LIABILITIES: Current … debt 72,728,293 360,281 73,088,574 8,690,746 Restricted for debt service   1,451,996 1,451,996   Unrestricted …

https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34

State Comptroller DiNapoli Releases Audits

… drugs. However, there are improvement opportunities in some of their pharmaceutical management practices. While … may be required to provide collateral security in an amount provided for in statute or determined by the department. Distributors …

https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-audits

Town of Alexander – Internal Controls Over Justice Court Operations (2013M-195)

… that passwords are periodically changed, and that users do not share passwords. Perform a thorough audit of the Court …

https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-alexander-internal-controls-over-justice-court-operations-2013m-195

Department of Transportation Bulletin No. DOT-35

… not receive Inconvenience Pay for the same period of the employee’s winter maintenance shift. Effective Date(s) The … is supplemental taxable income will be included in the employee’s taxable gross and are subject to all employment … be calculated using the Aggregate method, based on the employee’s current Tax Marital Status and Withholding …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-35-2019-shift-lump-sum-payment-winter-maintenance-season

Comptroller DiNapoli Releases Municipal Audits

… fiscal climate, budget transparency and accountability for our local communities is a top priority,”said DiNapoli. … and supervisor did not ensure that all disbursements were for town purposes and that all water rents were properly … compliance with the credit card and procurement policies. For access to state and local government spending and 50,000 …

https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-municipal-audits-1

DiNapoli Releases May State Cash Report

… State tax collections totaled just under $11 billion through … percent, from the same period last year, according to the state cash report issued today by State Comptroller Thomas P. … tax payments due in June should provide more insight on how current economic conditions are affecting individuals …

https://www.osc.ny.gov/press/releases/2017/06/dinapoli-releases-may-state-cash-report