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Children’s Center for Early Learning – Compliance With the Reimbursable Cost Manual
… Fiscal Reports (CFRs) of the Children’s Center for Early Learning (Center) were calculated properly, … Law, special education providers, such as the Center, are reimbursed for their services using tuition rates established … $797,438 in reported costs that should not have been reimbursed, as follows: $741,942 in salary and related …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/childrens-center-early-learning-compliance-reimbursable-cost-manualDiNapoli Offers Proposal to Encourage Better Local Government Budgeting
… provide reimbursement from the state to municipalities for costs incurred for hiring financial advisors to assist in the development of … continued slow economic recovery underscore the need for accurate, balanced budgets reflecting realistic …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-offers-proposal-encourage-better-local-government-budgetingCity of Long Beach – Budget Review (B7-16-9)
… Purpose of Budget Review The purpose of our budget review was to … the significant revenue and expenditure projections in the City’s proposed budget for the 2016-17 fiscal year are reasonable. Background The City of Long Beach, located in Nassau County, has been …
https://www.osc.ny.gov/local-government/audits/city/2016/05/06/city-long-beach-budget-review-b7-16-9Opinion 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-91-50Administration 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-concessionsDiNapoli: Tennessee Woman Sentenced for Stealing Deceased Mother's NYS Pension Checks
… of fraud involving taxpayer money by calling the toll-free Fraud Hotline at 1-888-672-4555, by filing a complaint online at https://www.osc.state.ny.us/investigations , or by …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-tennessee-woman-sentenced-stealing-deceased-mothers-nys-pension-checksMedicaid Program – Improper Payments to a Dentist
… Purpose To determine if Medicaid made improper payments for dental … eligible services will be paid. Medicaid allows a dentist to bill an additional fee when dental staff must provide …
https://www.osc.ny.gov/state-agencies/audits/2013/07/15/medicaid-program-improper-payments-dentistState Comptroller DiNapoli Releases School District Audits
… apply established information technology (IT) controls to ensure private and sensitive information was protected … IT control weaknesses were communicated confidentially to officials. Highland Central School District – … reviewed payments totaling $270,000 that were paid to 14 employees and found district officials accurately …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-school-district-auditsCity of Saratoga Springs – Financial Condition (2012M-201)
… condition of the City’s general, water and sewer funds for the period January 1, 2008, to December 31, 2011. … consisting of five members, has overall responsibility for the City’s operations. The City’s annual budget for the 2012 fiscal year was $37.2 million for the general …
https://www.osc.ny.gov/local-government/audits/city/2013/02/15/city-saratoga-springs-financial-condition-2012m-201Town of Scio – Highway Fund Financial Condition and Records and Reports (2013M-279)
… responsible for managing Town operations. The Town’s 2013 budget appropriations totaled approximately $1 million for … storm-related expenditures for which reimbursement was not received from the Federal Emergency Management Agency (FEMA) … FEMA or the State Emergency Management Office (SEMO) were received. Town officials did not develop detailed repair cost …
https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-scio-highway-fund-financial-condition-and-records-and-reports-2013m-279State Comptroller DiNapoli Releases School District Audits
… limit on surplus fund balance by making $7.8 million in unbudgeted year-end transfers to reserves and appropriating $900,000 in fund balance that was not used. As of June 30, 2019, … 63 unneeded network user accounts that had not been used in at least six months. In addition, sensitive information …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-school-district-audits-1Examples from GASB Statement 34 - Sample City Statement of Net Assets Proprietary Funds
… debt 72,728,293 360,281 73,088,574 8,690,746 Restricted for debt service 1,451,996 1,451,996 Unrestricted … as proprietary funds, the nature of the activity accounted for in them is generally governmental. By reporting internal … funds separately from the proprietary funds that account for business-type activities, the information in the "Totals" …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34State Comptroller DiNapoli Releases Audits
… Motor Fuel Excise Tax (2018-S-28) Diesel and motor fuel distributors may be required to provide collateral security … provided for in statute or determined by the department. Distributors whose combined tax liability exceeds $5 million … liability. Auditors found the department does not review distributors’ existing collateral security amounts to …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-auditsTown of Alexander – Internal Controls Over Justice Court Operations (2013M-195)
… 2013. Background The Town of Alexander (Town) is located in Genesee County and has a population of about 2,500. The … review of Justice Hise’s records disclosed a $721 shortage in his account as of April 23, 2013. Also, Justice Hise did not deposit money in a timely manner, file accurate monthly reports, maintain …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-alexander-internal-controls-over-justice-court-operations-2013m-195Department of Transportation Bulletin No. DOT-35
… Earnings End Date: 11/14/2019 Earn Code: SHL Unit: 1 Miscellaneous Payment Information The Shift Lump Sum … the Flat Rate method. Yonkers Flat Rate Withholding is 1.61135% for Yonkers residents and 0.50% for Yonkers …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-35-2019-shift-lump-sum-payment-winter-maintenance-seasonComptroller DiNapoli Releases Municipal Audits
… the general fund budget does not include an interest payment of $56,708 due on a bond anticipation note. The …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-municipal-audits-1DiNapoli Releases May State Cash Report
… impacts state revenues." Through the first two months, All Funds receipts totaled $22.5 billion, representing a decline … a new monetary settlement of $350 million in May. All Funds spending totaled $27.1 billion through May 31, … $4.3 billion or 19.1 percent higher than last year for the same period. Significant increases include spending …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-releases-may-state-cash-reportDiNapoli Releases February State Cash Report
… the Executive Budget on Feb. 23. "While tax collections for much of this fiscal year were lower than expected, … DiNapoli said. Through 11 months of the fiscal year, All Funds receipts totaled nearly $136.6 billion, a decline of … primarily because of timing of federal payments. All Funds spending totaled just under $131.5 billion through the …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-releases-february-state-cash-reportComptroller DiNapoli Releases Municipal Audits
… Town of Deerpark , City of Newburgh and Rockland County . “In today’s fiscal climate, budget transparency and … provide the board with adequate monthly financial reports. In addition, the board did not have adequate procedures for … Consequently, the board did not audit and approve claims in accordance with town law for 20 of the 100 check …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-municipal-audits-0IX.5.A Billing for Non-Onboarding Agencies – IX. Federal Grants
… that have not yet started using ESA are considered to be Non-Onboarding agencies. Non-Onboarding agencies: … own agency PCBU Use the Commitment Control Module in SFS to budget for Federal Grant Projects Split costs manually on … Federal and State share if applicable, but are required to set up Funds Distribution to determine what charges will …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5a-billing-non-onboarding-agencies