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XII.5.K Federally Reportable Payments – XII. Expenditures
… payments subject to federal reporting, including payments for legal settlements, judgments, and awards. Determining … vital role in helping New York State comply with these IRS requirements by ensuring payments are properly reported. … to Federal Reporting of this Chapter. Please contact OSC’s Bureau of State Expenditures Federal Reporting unit at …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5k-federally-reportable-paymentsOpinion 92-6
… a "contract" includes any express or implied claim, account or demand against or agreement with a municipality …
https://www.osc.ny.gov/legal-opinions/opinion-92-6Empire BlueCross – Overpayments for Physician-Administered Drugs (Follow-Up)
… our initial audit report, Empire BlueCross – Overpayments for Physician-Administered Drugs (Report 2021-S-33 ). About … The Empire Plan is the primary health insurance plan for NYSHIP, providing over 1 million members with four types … Program of the Empire Plan and to process and pay claims for hospital services. Hospital benefits cover a range of …
https://www.osc.ny.gov/state-agencies/audits/2025/06/04/empire-bluecross-overpayments-physician-administered-drugs-followDiNapoli: More Needs to Be Done to Provide Mental Health Training to School Staff
… they did not provide mental health training to all staff for the 2020-21 school year by Sept. 15, as required by New … State Education Department (SED) regulations, according to a new report issued by State Comptroller Thomas P. DiNapoli. … “School personnel are often the first to notice if a student is having mental health challenges, and they need …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-more-needs-be-done-provide-mental-health-training-school-staffIntroduction – Travel and Conference Expense Management
… conference expenses. Some examples of our audit findings in this area include: 1 A lack of travel policies and … a lack of verifying mileage claims. All references in this guide to "employees" should be interpreted to mean …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/introductionSouth Mountain Hickory Common School District – Financial Management (2022M-49)
Determine whether the South Mountain Hickory Common School District (District) Trustee and District Treasurer (Treasurer) demonstrated effective financial management.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/south-mountain-hickory-2022-49.pdfState Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … also did not adequately monitor purchases made from a New York state contract, resulting in $2,182 being overpaid … were properly audited before payment. Auditors reviewed 150 claims packets totaling $870,798 and found claims …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-school-district-auditsEmpire BlueCross BlueShield – Selected Payments for Special Items for the Period April 1, 2011 Through June 30, 2011 (Follow-Up)
… report, Empire BlueCross BlueShield: Selected Payments for Special Items for the Period April 1, 2011 Through June 30, 2011 … The Empire Plan (Plan) is the primary health benefits plan for NYSHIP. The Department of Civil Service contracts with …
https://www.osc.ny.gov/state-agencies/audits/2014/10/30/empire-bluecross-blueshield-selected-payments-special-items-period-april-1-2011-throughState Comptroller DiNapoli Releases School District Audits
… eligible for based on the collective bargaining agreement. Wyoming Central School District – Professional Services (Genesee County and Wyoming County) District officials did not always use a …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-school-district-auditsLe Roy Central School District – Reserve Funds (2022M-110)
Determine whether the Le Roy Central School District (District) Board of Education (Board) and District officials properly established and used reserve funds and maintained them at reasonable levels.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/le-roy-central-school-district-2022-110.pdfComptroller DiNapoli Releases School District Audits
… (Sullivan County) The Board overestimated appropriations from 2016-17 through 2018-19, helping result in $12.1 million in appropriated fund balance not being used to finance …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-releases-school-district-auditsWappingers Central School District – Professional Services (2022M-88)
… pdf] Audit Objective Determine whether Wappingers Central School District (District) officials sought competition for the procurement of professional services in accordance …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/wappingers-central-school-district-professional-services-2022m-88Sodus Central School District – Software Management (2022M-64)
Determine whether Sodus Central School District (District) officials ensured only appropriate, necessary and authorized software was installed on District computers.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/sodus-central-school-district-2022-64.pdfSandy Creek Central School District – Cafeteria Operations (2016M-354)
… of Audit The purpose of our audit was to analyze the school lunch fund’s financial condition for the period July 1, 2015 through June 24, 2016. Background The Sandy Creek Central School District is located in the Towns of Sandy Creek, Boylston, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/sandy-creek-central-school-district-cafeteria-operations-2016m-354Port Jervis City School District – Financial Condition (2022M-152)
… the Port Jervis City School District (District) officials and Board of Education (Board) effectively managed the … general fund financial condition. Key Findings The Board and District officials did not effectively manage the … more taxes than needed to fund operations. The Board and District officials: Consistently overestimated general …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/port-jervis-city-school-district-financial-condition-2022m-152DiNapoli: NYC Has Recovered Nearly All Private Sector Jobs Unevenly Across Sectors
… New York City has recovered 99.4% of private sector jobs it lost in the pandemic, but unevenly … and warehousing and office sectors, but retail, restaurants, construction and tourism continue to lag the … and Long Beach, California to become the biggest port by number of large shipping containers. Office The office …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-nyc-has-recovered-nearly-all-private-sector-jobs-unevenly-across-sectorsAlternatives For Children – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Alternatives For Children … in non-audit services that were performed by the same CPA firm Alternatives contracted with for its annual audit; …
https://www.osc.ny.gov/state-agencies/audits/2018/04/05/alternatives-children-compliance-reimbursable-cost-manualHoneoye Falls-Lima Central School District – Financial Management and Competitive Procurement (2016M-124)
… The Honeoye Falls-Lima Central School District is located in the Towns of Mendon, Henrietta and Rush in Monroe County; the Towns of Avon, Lima, and Livonia in … historical or known trends but overestimated expenditures from fiscal years 2012-13 through 2014-15, which generated …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/honeoye-falls-lima-central-school-district-financial-management-andComptroller DiNapoli Releases School District Audits
… appropriations by a total of approximately $1.6 million from 2016-17 through 2018-19. In addition, the district reported unassigned fund balance that ranged from 16.5 percent to 27.8 percent of the ensuing year’s …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases State Audits
… UPK providers for health and safety, instead relying on school districts operating UPK programs, or the Office of … program curriculum. There is a lack of consistency in how school districts inspect their UPK provider locations for … compliance. State Education Department: Fred S. Keller School, Compliance with the Reimbursable Cost Manual …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-state-audits