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Bolton Central School District - Fund Balance Management (2018M-249)
… fund balance to within the statutory limit and use surplus funds in a manner more beneficial to taxpayers. Review and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/bolton-central-school-district-fund-balance-management-2018m-249Cold Spring Harbor Central School District – Capital Assets (2023M-37)
… officials properly recorded, tagged and accounted for capital asset purchases. Key Findings District officials did not properly record, tag and account for capital asset purchases. As a result, the District has an … from our audit include: The Assistant Superintendent for Business (Assistant Superintendent) did not maintain a …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/01/cold-spring-harbor-central-school-district-capital-assets-2023m-37Herricks Union Free School District – Overtime (2019M-127)
… Paid overtime to 10 custodial employees totaling $35,017 or 43 percent of total overtime paid to these employees, … some of these overtime payments could have been avoided or reduced. Paid $29,135 in overtime to employees who … scheduling these overtime payments could have been avoided or reduced. Key Recommendations Adopt payroll policy with …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/30/herricks-union-free-school-district-overtime-2019m-127Whitesville Central School District – Information Technology (2021M-22)
… District (District) officials adequately secured access to the network and information systems. Key Findings District officials did not adequately secure access to the network and information systems. District officials … user accounts. Establish written policies or procedures to monitor shared accounts or for adding, modifying or …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/18/whitesville-central-school-district-information-technology-2021m-22Sea Breeze Fire District – Board Oversight (2018M-269)
… to perform an annual audit, file financial reports or audit and approve claims. Prohibit or address unsupported or questionable disbursements. As a result, the Board could …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/sea-breeze-fire-district-board-oversight-2018m-269Mineola Union Free School District – Competitive Quotations (2015M-313)
… schools with approximately 2,800 students, is governed by an elected five-member Board of Education. Budgeted … that quotes are obtained or purchases are made through a State or County contract prior to approving the purchase …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/mineola-union-free-school-district-competitive-quotations-2015m-313State Agencies Bulletin No. 2003
… Creditor Garnishments and Federal Levies and will list employees who have a new or amended Child Support or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2003-update-garnishment-notification-reportsDiNapoli: Convicted Drunk Drivers Not Installing Court-Ordered Ignition Locks
… in their vehicles, according to an audit released today by State Comptroller Thomas P. DiNapoli. “Ignition interlocks … In New York City, persons convicted of a DWI are monitored by either the Queens District Attorney’s Office or NYC …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-convicted-drunk-drivers-not-installing-court-ordered-ignition-locksState Comptroller DiNapoli Releases Municipal Audits
… and exceeded its authority under New York State Town law by authorizing the supervisor to pay all expenditures without … did not request or receive monthly cash reports detailing money received and disbursed, monthly bank reconciliations or … . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-municipal-auditsOpinion 88-61
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … may not satisfy the burden of proving timely payment by producing a certificate of mailing of the U.S. Postal Service which is dated by postmark with a date on or before the last day for the …
https://www.osc.ny.gov/legal-opinions/opinion-88-61SUNY Bulletin No. SU-131
… of the Laws of 2004 implements the agreement between the State of New York and United University Professions (UUP) and … Increase rosters in EmpID order. The roster must be signed by the College President and forwarded to SUNY System … to OSC. All Discretionary Salary Increases must be entered by SUNY through the Automated Interface Pay Periods 16L and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-131-1-discretionary-salary-increase-suny-professional-servicesState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … our local communities is a top priority," said DiNapoli. "By auditing municipal finances and operations, my office … continues to provide taxpayers the assurance that their money is being spent appropriately and effectively." Town of …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-releases-municipal-auditsEfforts to Collect Delinquent Taxes (Follow-Up)
… is to efficiently collect tax revenues in support of State services and programs while acting with integrity and fairness in administering State tax laws. When a tax debt has been billed and the … of the five collection steps we tested: using applicable search tools to identify taxpayer resources that might be …
https://www.osc.ny.gov/state-agencies/audits/2023/03/01/efforts-collect-delinquent-taxes-followEfforts to Collect Delinquent Taxes
… 31, 2019. We also considered information that was provided by the Department through April 15, 2021. About the Program … is to efficiently collect tax revenues in support of State services and programs while acting with integrity and … of the five collection steps we tested: using applicable search tools to identify taxpayer resources that might be …
https://www.osc.ny.gov/state-agencies/audits/2021/08/24/efforts-collect-delinquent-taxesState Agencies Bulletin No. 2022
… Purpose: As we await the enactment of the New York State (NYS) fiscal year 2022-23 budget, OSC would like to … the event the NYS budget or an extender bill is not passed by 10am on Monday, April 11, 2022. Affected Employees: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2022-paycheck-distribution-april-13-2022-administration-cycle-paychecksState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … our local communities is a top priority,” said DiNapoli. “By auditing municipal finances and operations, my office … continues to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Bayport …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-municipal-audits-1About the Regulation – Reporting Elected and Appointed Officials
… days for different officials? Are members of the New York State Legislature subject to the same reporting requirements … an “appointed official” is someone who is appointed by an elected official or governing board, holds an office … depending on the job duties. Are members of the New York State Legislature subject to the same reporting requirements …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/about-regulationImproper Medicaid Payments to Hospitals for Outpatient Services Billed as Inpatient Services for Recipients Enrolled in Managed Care
… hospitals, MCOs reimburse the hospitals. The Centers for Medicare & Medicaid Services (CMS) defines outpatient care provided in a hospital as care that a patient receives, typically in the …
https://www.osc.ny.gov/state-agencies/audits/2024/08/28/improper-medicaid-payments-hospitals-outpatient-services-billed-inpatient-servicesOther Bulletin No. 8
… Unit 97 who meet the eligibility criteria Background The State University Construction Fund Resolution and Chapter 10 … Eligible employees’ records will be updated manually by OSC to reflect the increase. If the employee’s Job Data … Agency Actions The following procedures must be used by the agency when submitting transactions in Pay Period 1L: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-8-april-1-2009-salary-increase-suny-construction-fundOpinion 93-16
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … -- Service Award Program (credit for activities performed by local government employees during regularly assigned work … the accrual of credit under a service award program by volunteer firefighters who also serve as paid employees of …
https://www.osc.ny.gov/legal-opinions/opinion-93-16