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XIV.4.B Establishment and Closing of Bank Accounts – XIV. Special Procedures
… is the agency’s responsibility to request to establish a bank account. Each agency must obtain authorization from the … Cash Management Unit (BSAO CMU) to establish a new bank account through a request in writing. Upon receipt of the agency's formal request for a bank account, OSC will evaluate the request to determine if …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv4b-establishment-and-closing-bank-accountsClaims Auditing – Improving the Effectiveness of Your Claims Auditing Process
… the claim packages. Instead, it should entail a thorough and deliberate examination to determine that the claim is a legal obligation and a proper charge against the local government or school … general rule, a claim package should contain enough detail and documentation so that the auditing body or official is …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/claims-auditingDiNapoli: Former Hannibal Fire Chief and Father Indicted for Allegedly Stealing Go-Kart Proceeds
… allegedly stealing a total of nearly $14,500 from the fire company. “The Emmons allegedly cheated Hannibal residents out … 2016, then-Chief Chris Emmons convinced the Hannibal Fire Company to pay for construction of a go-kart track on its property. He claimed it would help raise money for the company and replace bingo nights. The company spent $35,000 …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-former-hannibal-fire-chief-and-father-indicted-allegedly-stealing-go-kart-proceedsDiNapoli: NYC Contract Spending Rises $7 Billion Since FY 2019
… to $24.3 billion in fiscal year (FY) 2023, an increase of nearly $7 billion from FY 2019, representing an outsized share (41%) of total citywide operating spending growth in this period, … has risen faster than other spending and is consuming more of the city’s operating budget," DiNapoli said. “This rise …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-nyc-contract-spending-rises-7-billion-fy-2019Town of Guilderland – Sales Tax Revenue Allocation (2025M-62)
… (Town) officials properly budget for and allocate sales tax revenue? Audit Period January 1, 2020 – March 31, 2025 … are authorized to share some of their sales and use tax collections with certain local governments. The Town’s financial activities affect different tax bases because a village is located within the Town. As a …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-guilderland-sales-tax-revenue-allocation-2025m-62Opinion 88-52
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Purchases and Sales (community college … Whether the abovementioned individuals all of whom are paid by the county are required to comply with …
https://www.osc.ny.gov/legal-opinions/opinion-88-52CUNY Bulletin No. CU-572
… Higher Ed Repay State Loan 445 HC Flexible Spending/td> 467 Adjunct Dues PSC 468 Adjunct A/S PSC 470 PSC A/S Grad …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-572-2012-2016-psc-retroactive-general-salary-increasesThe New Interdisciplinary School - Compliance With the Reimbursable Cost Manual (2017-S-20) 90-Day Response
To determine whether the costs reported by The New Interdisciplinary School (NIS) on its Consolidated Fiscal Reports were properly calculated...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17s20-response.pdfAndes Central School District – Financial Management (2013M-250)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2011 to August 6, 2013. Background The Andes Central School … in 2011-12, their unreserved fund balance increased to almost 20 percent of the following year’s budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/andes-central-school-district-financial-management-2013m-250CUNY Bulletin No. CU-559
… used to report the cost of participation in the WorkWell NYC program by employees and their eligible dependents. … Employees who have chosen to participate in the WorkWell NYC program Background A new earnings code was requested by … the new earnings codes, CUNY may begin entering WorkWell NYC transactions directly into Time Entry beginning in Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-559-new-earnings-codes-workwell-nyc-cunyState Comptroller DiNapoli Releases Audits
… research programs. State Education Department (SED): St. Anne Institute: Compliance with the Reimbursable Cost Manual (2019-S-20) St. Anne is an SED-approved, not-for-profit private school … Auditor identified $14,204 in in ineligible costs that St. Anne reported for state reimbursement. State Education …
https://www.osc.ny.gov/press/releases/2020/02/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 1710
… commissioners by Tier. Effective Date(s) Administration Pay Period 20L, paychecks dated 01/23/2019 Agency Actions Agencies must submit a Pay Change on the Job Action Requests page using the Reason …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1710-january-1-2019-salary-increases-executive-law-section-169-commissionersDiNapoli Announces Review of State Health Department's Progress in Addressing Nursing Home Pandemic Failures
… and responds to outbreaks and how it collects and reports infection control data, among other recommendations. … Control Data Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-announces-review-state-health-departments-progress-addressing-nursing-home-pandemic-failuresDiNapoli: Former Lake Luzerne Trustee Arrested for Stealing More Than $127,000 From South Warren Snowmobile Club
… swindling $127,723.84 from the South Warren Snowmobile Club (SWSC). McLain was charged with Grand Larceny in the … served as the SWSC Treasurer from 1999 to early 2020. The club receives funding from various public sources: Warren … himself and to cash. He used SWSC money to pay for Lions Club expenses, paid his personal credit card balances in-full …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-former-lake-luzerne-trustee-arrested-stealing-more-127000-south-warren-snowmobile-clubState Comptroller DiNapoli Releases Municipal & School Audits
… or consider other legally authorized investment options when investing available funds. Had officials done so the …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-audits-1Who to Report – Enhanced Reporting
… When you use enhanced reporting, you not only report data on employees who are enrolled NYSLRS …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/who-to-reportSelected Aspects of Safety and Security in Subway Facilities (2022-S-20)
To determine whether New York City Transit has taken steps to implement safety and security in all its subway facilities, and whether safety and security equipment, such as cameras, help point intercoms, and customer assistance intercoms, is maintained (working and tested).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s20.pdfOpinion 88-23
… would have a conflict of interest if the village does business with the corporation. You advise that the … time the officer or employee was elected or appointed, but does not except any renewals thereof. Another exception is … member was elected to office. Therefore, since your letter does not suggest any preexisting agreement, this exception …
https://www.osc.ny.gov/legal-opinions/opinion-88-23Medicaid Program – Administrative Costs Used in Premium Rate Setting of Mainstream Managed Care Organizations
To determine whether mainstream managed care organizations are submitting accurate administrative costs to the Department of Health and whether
https://www.osc.ny.gov/state-agencies/audits/2017/09/13/medicaid-program-administrative-costs-used-premium-rate-setting-mainstream-managed-carePrivacy and Security of Student Data
… Objectives To determine if the State Education Department (Department) consistently follows all laws and regulations regarding the safety and privacy of students’ data and is monitoring New York State school … To determine if the State Education Department consistently follows all laws and …
https://www.osc.ny.gov/state-agencies/audits/2023/05/16/privacy-and-security-student-data