Search
DiNapoli: After-School Provider Misused $194,320 in Public Funds
… expenses that were unnecessary, not allowable or unrelated to its programs, according to an audit released today by New York State Comptroller … DiNapoli said. “The State Education Department needs to step up and do a better job of making sure that taxpayers …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-after-school-provider-misused-194320-public-fundsDiNapoli: Former Le Roy Fire Dept Treasurer Sentenced For Gambling-Related Theft of $46,000
… the thefts, which took place from 2007 to 2013. “Too much money was moved with too little scrutiny while Mr. Snow … he was actively gambling during this time and used the money to cover his expenses. DiNapoli recommended that … Yorkers can report allegations of fraud involving taxpayer money by calling the toll-free Fraud Hotline at …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-former-le-roy-fire-dept-treasurer-sentenced-gambling-related-theft-46000Afton Fire Company Emergency Squad – Internal Controls Over Financial Operations (2013M-275)
… and reported and that Company moneys are safeguarded for the period January 1, 2011 to August 6, 2013. Background … Company provides fire protection and emergency services for the Town of Afton. The Company’s Oversight Board … books are consistently reviewed by a disinterested third party who reported that everything was in good order; …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/03/afton-fire-company-emergency-squad-internal-controls-over-financialState Agencies Bulletin No. 1273
… be currently enrolled in the Over40 Comp Time II program or currently employed in an eligible position in order to … Earnings Begin Date: Last day of the pay period being paid or the last day the employee is in Active status if the … End Date: Same as the Earnings Begin Date Earn Code: D40 or DH4 Hours: Enter the number of hours to be paid. Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1273-2013-csea-and-pef-over40-comp-time-ii-cash-outOperational Advisory No. 2
… be approved by the end of the Fiscal Year, will be deleted in accordance with the schedule provided in the Fiscal Year End guidance. For more information, see … lapsed, will be deleted according to the schedule provided in the Lapsing guidance. For more information see the GFO , …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/2-sfs-transaction-deadlinesXII.9.F Correcting Payments Processed Against the Incorrect Purchase Order – XII. Expenditures
… provide guidance to Business Units related to the process for correcting payments processed against the wrong purchase … order will impact the available purchase order balances for the two purchase orders affected. Therefore, it is important for Business Units to correct these errors upon detection. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9f-correcting-payments-processed-against-incorrect-purchase-orderDiNapoli: Former State Employee Arrested for Falsely Claiming She Never Received $4K Loan Check from New York State and Local Retirement System
… New York State Comptroller Thomas P. DiNapoli and the New York State Police announced that former New York State …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-former-state-employee-arrested-falsely-claiming-she-never-received-4k-loan-check-new-yorkService Credit Purchase Payments – Legacy Reporting
… If members choose to purchase credit for their previous service, they have the option to pay the required … be used for the purchase of optional service credit); or Payroll deductions spread over a period of time equal to or … and make additional payments is through their Retirement Online member accounts . If members request payment be made …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/service-credit-purchase-paymentsExamples from GASB Statement 34 - Sample City Statement of Revenues, Expenditures, and Changes in Fund Balances Governmental Funds
… 7, Norwalk, CT 06856 are reprinted by permission. Sample City Statement of Revenues, Expenditures, and Changes in Fund … statement of activities is presented in an accompanying schedule . … Examples from GASB Statement 34 Sample City …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-1IX.12.C State Responsibility – IX. Federal Grants
… possibly including participation in negotiations with Treasury Department or other federal agency CMIA staff. Most …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12c-state-responsibilityState Agencies Bulletin No. 266
… State policy regarding when paychecks may be presented for payment remains the same; that is, Wednesday for … this policy. Changes in Procedure for Lost Checks A stop payment can no longer be reversed. If the original paycheck …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/266-bank-account-change-new-york-state-employee-payroll-checksState Agencies Bulletin No. 182
… This would be accomplished by establishing an October, in addition to the April, payment date. OSC Action Effective … (pay period #1), OSC began entering new increment codes in employees' records to effectuate the transition to the new … and service dates and make any necessary corrections. In addition, agencies should use the attached chart to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/182-new-increment-code-system-employees-represented-csea-pef-and-dc-37State Comptroller DiNapoli Releases Municipal Audits
… procurement policy and that all claims were approved prior to payment. None of the 18 purchases of goods and services … 44 debit card transactions totaling $8,346 were paid prior to board audit and approval, which could result in the … The board did not always properly audit claims prior to approving them for payment. Auditors reviewed 173 claims …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-municipal-auditsLivingston County Court and Trust Funds (2022-C&T-4)
… Clerk and Surrogate’s Court, notices for each abandoned property were not published annually in the County’s official … surplus money from a referee after the sale of foreclosed property on April 1, 2017, totaling $87,849. Records … are published in the newspaper for each year abandoned property is held. Report all court and trust fund …
https://www.osc.ny.gov/local-government/audits/county/2022/07/15/livingston-county-court-and-trust-funds-2022-ct-4Herkimer County – Court and Trust Funds (2023-C&T-2)
… [read complete report – pdf] Purpose of Review The purpose of our review was to determine whether … funds or provide the Treasurer and OSC with an annual certificate of cash balances, along with other information, …
https://www.osc.ny.gov/local-government/audits/county/2023/12/15/herkimer-county-court-and-trust-funds-2023-ct-2Independent Oversight: OSC's Contract Review Safeguards Public Funds
… for ensuring State and local governments use taxpayer money effectively and efficiently. One way the Office of the … a procurement are identified and addressed before taxpayer money has been spent, projects have advanced, and programs … for ensuring State and local governments use taxpayer money effectively and efficiently …
https://www.osc.ny.gov/reports/independent-oversight-osc-contract-review-safeguards-public-fundsOpinion 88-66
… Davis v Board of Education , 125 AD2d 534, 509 NYS2d 612; New City Jewish Center v Flagg , 111 AD2d 814, 490 NYS2d 560, …
https://www.osc.ny.gov/legal-opinions/opinion-88-66Language Access Services (2022-S-38) 180-Day Response
To determine if the Department of Motor Vehicles is adequately serving the needs of individuals with Limited English Proficiency, including complying with Executive Order 26.1 and New York State Executive Law Chapter 18, Article 10, Section 202-A.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s38-response.pdfLanguage Access Services (2022-S-38)
To determine if the Department of Motor Vehicles is adequately serving the needs of individuals with Limited English Proficiency, including complying with Executive Order 26.1 and New York State Executive Law Chapter 18, Article 10, Section 202-A.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s38.pdfCollection of Petroleum Business Tax and Motor Fuel Excise Tax (2018-S-28)
To determine whether the Department of Taxation and Finance (Department) has systems and practices in place that allow it to appropriately collect Petroleum Business Tax and Motor Fuel Excise Tax, as required by relevant law and regulation.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-18s28-response.pdf