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Town of Cheektowaga – Awarding Contracts for Goods and Services (2013M-293)
The purpose of our audit was to review the Towns procurement process for the period January 1 2010 through August 28 2013
https://www.osc.ny.gov/local-government/audits/town/2014/04/18/town-cheektowaga-awarding-contracts-goods-and-services-2013m-293Ethelbert B. Crawford Public Library – Disbursements (2013M-222)
… our audit was to evaluate the internal controls over the Library’s disbursements for the period November 1, 2011, to … District is located within the Monticello School District, in Sullivan County. The Library is governed by a seven-member … The Board did not ensure that disbursements were made in an economic manner and for authorized Library purposes. …
https://www.osc.ny.gov/local-government/audits/library/2013/11/01/ethelbert-b-crawford-public-library-disbursements-2013m-222Canajoharie Central School District – Financial Condition and Extra-Classroom Activity Fund (2015M-339)
… and properly managed fund balance and reserves and if District officials properly managed extra-classroom activity … August 31, 2015. Background The Canajoharie Central School District is located in the Towns of Canajoharie, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/canajoharie-central-school-district-financial-condition-and-extraHamburg Central School District – Capital Project (2014M-129)
… Purpose of Audit The purpose of our audit was to assess the District’s use of capital project resources for … We found that taxpayers were not properly informed prior to voting on the Project proposition. Certain items in the … original scope. The Board President did not approve all change orders and allowance disbursement forms, as required …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/hamburg-central-school-district-capital-project-2014m-129Wainscott Common School District – Financial Condition (2013M-268)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2011 to April 30, 2013. Background The Wainscott Common School … approximately $3.5 million. Key Findings The Board needs to improve its oversight and management of the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/wainscott-common-school-district-financial-condition-2013m-268Gouverneur Central School District – Financial Management (2016M-351)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period … balance appropriated in the general fund not being used to finance operations. The District’s reported unrestricted … not develop a formal multiyear financial or capital plan to help identify developing revenue and expenditure trends …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/gouverneur-central-school-district-financial-management-2016m-351King Center Charter School – Purchasing (2013M-215)
… Purpose of Audit The purpose of our audit was to examine the School’s purchasing process for the period … School was established in 2000 as the first charter school to open in the City of Buffalo. The School is governed by a … purchasing policy does not provide appropriate guidance as to when written or verbal price quotes should be obtained and …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/king-center-charter-school-purchasing-2013m-215Hyde Park Central School District – Financial Management Practices (2012M-172)
… our scope to 2007-08 to analyze budgeting practices, fund balance trends, and reserve account balances and to the … and take corrective action to address the excessive fund balance in the general fund. In addition, the Board did not receive timely financial …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hyde-park-central-school-district-financial-management-practices-2012mNew York's 529 College Savings Program Delivers $287 Million to College Students Since January
New Yorks 529 College Saving Program has helped New York students and families pay for more than $287 million in collegerelated expenses this year New York State Comptroller Thomas P DiNapoli said today in recognition of 529 College Savings Day to be celebrated on Sunday May 29
https://www.osc.ny.gov/press/releases/2016/05/new-yorks-529-college-savings-program-delivers-287-million-college-students-januaryUnitedHealthcare Insurance Company of New York – Overpayments for Physician-Administered Drugs
… that is usually administered by a health care provider in a physician’s office or other outpatient clinical setting. … drugs. Key Findings We identified $5,536,537 in actual and potential overpayments for the cost of … Plan; $1,194,719 was paid for physician-administered drugs in excess of provider-contracted rates; $179,190 was paid for …
https://www.osc.ny.gov/state-agencies/audits/2023/09/13/unitedhealthcare-insurance-company-new-york-overpayments-physician-administered-drugsLong Beach City School District – Financial Management (2023M-147)
… Audit Objective Determine whether the Long Beach City School District’s (District) Board of Education (Board) and … response. … Determine whether the Long Beach City School Districts District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/long-beach-city-school-district-financial-management-2023m-147Delaware County – Court and Trust Funds (2022-C&T-2)
… 24, 2022. Background Pursuant to a court order, certain assets may be provided to the court and then delivered to the … As a result, the Clerk was unable to readily identify all assets ordered to be paid into court. The Surrogate’s Court …
https://www.osc.ny.gov/local-government/audits/county/2022/07/22/delaware-county-court-and-trust-funds-2022-ct-2XI.1 Procurement and Contract Management Overview and Policies – XI. Procurement and Contract Management
… and requirements applicable to the New York State procurement process, and guidance to State contracting … approval. Who this Chapter is for: State purchasing and procurement professionals vendors contractors Topics … agencies in managing and monitoring active contracts Procurement and purchasing requirements including procurement …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi1-procurement-contract-management-overview-policiesOpinion 97-10
… State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, … firehouse) GENERAL MUNICIPAL LAW, §109-b: A fire district may not enter into a lease-purchase agreement under which a … fire district, pursuant to General Municipal Law, §109-b, may enter into a lease-purchase agreement under which a …
https://www.osc.ny.gov/legal-opinions/opinion-97-10State Comptroller DiNapoli Releases Municipal Audits
… , Schroon Lake Fire District , Village of Speculator and the Village of Walton . "In today's fiscal climate, budget … fiscal years, totaling $456,597. Buffalo Sewer Authority – Industrial Waste Section (IWS) (Erie County) Authority … announced completed audits of T of Arietta Buffalo Sewer Auth T of Cheektowaga T of Dover V of Ellicottville Genesee …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-audits-0XIII.4.A Employee Travel Card Reconciliation – XIII. Employee Expense Reimbursement
… Financial System (SFS). These reports should detail all expenses for the travel event, including expenses that … charges. Employees have the responsibility to reconcile all travel expense charges within 30 days of the completion … the employee’s spending limit should remain in place until all the charges are appropriately reconciled. Improper or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4a-employee-travel-card-reconciliationOpinion 94-1
… This opinion represents the views of the Office of the State Comptroller at the time it was … parallel to those contained in articles 12 and 12-A of Town Law (§190 et seq.) relative to town special districts. Pursuant to section 202(1) of the …
https://www.osc.ny.gov/legal-opinions/opinion-94-1Opinion 2006-2
… or statutory amendments that bear on the issues discussed in the opinion. IMPROVEMENT DISTRICTS -- Procedural Requirements (procedures when increase in maximum amount to be expended is funded by private … WATER DISTRICTS -- Establishment (procedures when increase in maximum amount to be expended is funded by private …
https://www.osc.ny.gov/legal-opinions/opinion-2006-2Opinion 89-16
… or a portion of the tax to the fire department of which it is part. Prior to the enactment of the 1988 legislation, we … however, should not permit the moneys to be used for what he or she, in good faith, believes to be an illegal or … the act should be carefully reviewed to determine exactly what it provides. With respect to the expenditure of foreign …
https://www.osc.ny.gov/legal-opinions/opinion-89-16State Agencies Bulletin No. 1971
… A: Employee Information (Required) Name (Last, First, MI): Agencies should ensure the spelling of employee name is … advice, or by signing into their New York State Payroll Online (NYSPO) account. Agencies should locate the employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1971-direct-deposit-guidance-and-audit-query