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XIV.14.G Maintenance of Capital Asset Records – XIV. Special Procedures
… be aggregated by agency with each agency responsible for individual details. Guide to Financial Operations REV. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14g-maintenance-capital-asset-recordsWestchester School for Special Children – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by the Westchester … in Yonkers, New York, provides special education services to school-age and preschool children between 3 and 21 years … an employee whose job tasks and responsibilities did not change, and therefore, justify such increases. The employee's …
https://www.osc.ny.gov/state-agencies/audits/2013/07/02/westchester-school-special-children-compliance-reimbursable-cost-manualDiNapoli: Special Education Provider Pleads Guilty to Felony Charges
… services cannot be tolerated in our special education. My office will continue to do everything it can to root it … recipients. I thank Comptroller DiNapoli for working with my office to ensure that fraud and theft do not compromise …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-special-education-provider-pleads-guilty-felony-chargesMount Sinai Union Free School District - Financial Condition Management (2018M-34)
… complete report - pdf] Audit Objective Determine whether the Board and District officials effectively managed general … revenues by $1.7 million from 2014-15 through 2016-17. The District generated operating surpluses each year, which … used and total fund balance increasing from $12.4 million to $16.6 million (35 percent) for the period. The District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/mount-sinai-union-free-school-district-financial-condition-managementWatkins Glen Central School District - Financial Management (2019M-57)
… report - pdf] Audit Objective Determine whether the Board and District officials monitored the District’s financial …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/12/watkins-glen-central-school-district-financial-management-2019m-57Plattsburgh City School District - Procurement (2019M-198)
… and applicable statutory requirements. Key Findings The Board-adopted purchasing policies were not updated and … $1.1 million were procured in accordance with the District’s purchasing policies and statutory requirements. Of the 15 purchase contracts we reviewed totaling $76,378 that …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/plattsburgh-city-school-district-procurement-2019m-198Yates County – County Clerk Cash Receipts (2015M-223)
… Purpose of Audit The purpose of our audit was to examine the Clerk’s cash receipt process for the period … approximately $42.8 million. Key Findings The Clerk has not established written policies and procedures for cash … adequately segregated. Employees record some cash receipts in the accounting system under a generic user name. Key …
https://www.osc.ny.gov/local-government/audits/county/2015/12/04/yates-county-county-clerk-cash-receipts-2015m-223DiNapoli: Lockport Facing Severe Cash Flow Problems
… cash to pay for operations in the very near future unless it secures new financing or drastically cuts expenditures, … operations, significantly increasing Lockport’s cash-flow problem. The state Legislature has passed a bill that would …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-lockport-facing-severe-cash-flow-problemsWarsaw Central School District – Financial Management (2016M-278)
… Purpose of Audit The purpose of our audit was to review the District’s financial management activities for the period July 1, 2012 through June 13, 2016. Background The Warsaw Central School District is located in the Towns of Gainesville, Java, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/warsaw-central-school-district-financial-management-2016m-278DiNapoli: Tennessee Woman Pleads Guilty to Wire Fraud for Receiving Deceased Mother's New York State and Local Retirement System Benefits
… New York State Comptroller Thomas P. DiNapoli joined the United States Attorney for Eastern District of Tennessee … § 1343) in the EDTN on January 27, 2022. She has agreed to pay $56,352 in restitution to NYSLRS. Sentencing is set for … Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by mailing a …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-tennessee-woman-pleads-guilty-wire-fraud-receiving-deceased-mothers-new-york-state-and-localEnterprise Charter School – Enrollment and Billing (2014M-378)
… 2014. Background The Enterprise Charter School is located in the City of Buffalo and is governed by a seven-member …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/03/27/enterprise-charter-school-enrollment-and-billing-2014m-378DiNapoli: Neighborhood Banks Helping Stabilize, Revitalize City Communities
… 34 branches across New York City's five boroughs, Long Island and Westchester and a mobile branch that serves 23 …
https://www.osc.ny.gov/press/releases/2017/12/dinapoli-neighborhood-banks-helping-stabilize-revitalize-city-communitiesComptroller DiNapoli Releases State Audits
… audits have been issued: Department of Agriculture and Markets: Dairy Inspections (2014-S-16) The department … inspections; all mandated inspections had been completed for 2013. However, the staffing shortfalls have required it … Authority of New York and New Jersey: Vehicle and Heavy Equipment Purchase Program (Follow-Up) (2014-F-2) An initial …
https://www.osc.ny.gov/press/releases/2014/11/comptroller-dinapoli-releases-state-auditsDiNapoli Announces State Contract and Payment Actions for May 2016
… State Comptroller Thomas P. DiNapoli announced today his office approved 1,636 contracts valued at $1.99 billion and … Office of Employee Relations $57.5 million with Nationwide Retirement Solutions to administer the state’s Deferred … Ben Ciccone Inc. for miscellaneous work at the Ardsley Service Area in Westchester County. Department of …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-announces-state-contract-and-payment-actions-may-2016DiNapoli Announces State Contract and Payment Actions for December 2015
… to provide current information about the number and types of contracts and payments by the state. This builds on his … and prior years are available. Major Contracts Approved Department of Agriculture and Markets $5 million with Total … under the NYS Health Insurance Program. Department of Corrections and Community Supervision $111.6 million for …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-announces-state-contract-and-payment-actions-december-2015Town of Conesus – Justice Court (2013M-140)
… Purpose of Audit The purpose of our audit was to evaluate the … January 1, 2012, through April 1, 2013. Background The Town of Conesus is located in Livingston County and is … the audit steps performed, the records reviewed, and the results in the Board minutes. … Town of Conesus Justice Court …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-conesus-justice-court-2013m-140Overview – Travel and Conference Expense Management
… out travel and conference policy, specifically designed for your operations, is the foundation for establishing … both officers and employees of the local government or school district. In addition to policy development, this guide also …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/overviewInterdisciplinary Center for Child Development – Compliance With the Reimbursable Cost Manual
… whether the costs reported by the Interdisciplinary Center for Child Development (ICCD) on its Consolidated Fiscal … directly related to the special education program, and sufficiently documented pursuant to the State Education … the ages of three and five years. During the 2014-15 school year, ICCD served about 282 students at locations in …
https://www.osc.ny.gov/state-agencies/audits/2018/04/05/interdisciplinary-center-child-development-compliance-reimbursable-cost-manualIII.9 Provisions for 15 Day Prompt Payment Interest Eligibility – III. Statewide Financial System (SFS)
… invoice electronically, in conformance with the policies and procedures of the accounting and financial management … of the small business must certify the business meets the definition of “small business” applicable to section 179-f. … to question the certification of a business as meeting the definition of small business. Businesses must support such …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii9-provisions-15-day-prompt-payment-interest-eligibilityThousand Islands Central School District – Purchasing (2016M-283)
… Purpose of Audit The purpose of our audit was to evaluate the District’s purchasing practices for the … limits and did not specify the number or type of quotes to be obtained or the required documentation to be … disclose relationships pertaining to vendors that already do business with the District. Key Recommendations Revise the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/thousand-islands-central-school-district-purchasing-2016m-283