Search
Controls Over Equipment (Follow-Up)
… construction in progress, and equipment. As of June 30, 2022, H+H reported approximately $11 billion in capital … $285.6 million in equipment. Descriptions, purchase order numbers, and other information about major movable equipment … The audit, which covered the period July 1, 2016 through August 7, 2018, found that H+H’s controls over equipment …
https://www.osc.ny.gov/state-agencies/audits/2022/12/20/controls-over-equipment-followDiNapoli Releases Fiscal Stress Scores for Villages and Some Cities
… were designated in fiscal stress under his Fiscal Stress Monitoring System (FSMS). DiNapoli evaluated all non-calendar … were designated in fiscal stress under his Fiscal Stress Monitoring System FSMS …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-releases-fiscal-stress-scores-villages-and-some-citiesEconomic and Demographic Trends – 2023 Financial Condition Report
… below that in 2019. Employment in four industry sectors exceeded 2019 levels: information, professional and technical … and insurance. The government sector lost jobs, down 1.7 percent from 2021. Job gains in all 10 State regions … A state’s Gross Domestic Product (GDP) is the value of production originating from all industries in the state, as …
https://www.osc.ny.gov/reports/finance/2023-fcr/economic-and-demographic-trendsSelected Wage Investigation Procedures (Follow-Up)
… (Division) seeks to vigorously enforce State Labor Laws (Laws), such as those that cover minimum wage and overtime, … DOL can require employers found to be in violation of the Laws to pay restitution of wages and can also assess …
https://www.osc.ny.gov/state-agencies/audits/2024/02/16/selected-wage-investigation-procedures-followNew York State Comptroller Thomas P. DiNapoli Statement on Senate Republican Health Care Bill
… "The Senate Republican health care bill calls for billions of dollars of cuts in future health care funding for New Yorkers. This bill is identical to the House proposal in its threat to … The Senate Republican health care bill calls for billions of dollars of cuts in future health …
https://www.osc.ny.gov/press/releases/2017/06/new-york-state-comptroller-thomas-p-dinapoli-statement-senate-republican-health-care-billOversight of Child Protective Services Outside New York City (Follow-Up)
… report, Oversight of Child Protective Services Outside New York City (Report 2007-S-129). Background Our initial audit … Oversight of Child Protective Services Outside New York City (2007-S-129) …
https://www.osc.ny.gov/state-agencies/audits/2013/02/19/oversight-child-protective-services-outside-new-york-city-followNon-Emergency Patient Transportation Services (Follow-Up)
… included in our initial audit report, Non-Emergency Patient Transportation Services (Report 2008-N-3). Background … These services must be authorized in advance by the patient's physician. The Corporation paid $2.7 million for non-emergency patient transportation during fiscal year 2013.We identified …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/non-emergency-patient-transportation-services-followLicense Fee Revenues (Follow-Up)
… Purpose To determine the extent of implementation of the five recommendations included in our initial audit report, License Fee Revenues (Report 2010-N-1). Background The New … million. We found that the methods used by the Department to identify unlicensed businesses were not sufficient, and …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/license-fee-revenues-followThanksgiving Day Message from State Comptroller DiNapoli
… Thanksgiving is a time for celebrating all of the blessings in our lives … Thanksgiving is a time for celebrating all of the blessings in our lives …
https://www.osc.ny.gov/press/releases/2014/11/thanksgiving-day-message-state-comptroller-dinapoliTown of Carroll – Town Clerk (2022M-20)
… Key Findings We could not determine whether swim program fees totaling $21,843 were properly accounted for or remitted … generally recorded, deposited and reported the Clerk fees, water rents and certain recreational fees we reviewed totaling $241,136 accurately, they did not …
https://www.osc.ny.gov/local-government/audits/town/2022/06/24/town-carroll-town-clerk-2022m-20XII.8.B Matching – XII. Expenditures
… Statewide Financial System (SFS) that compares a voucher to a purchase order referenced on the voucher. Where applicable, matching also compares the voucher to receiving and inspection information. Matching is required … the Statewide Financial System SFS that compares a voucher to a purchase order referenced on the voucher …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8b-matchingControls Over Revocable Consents (Follow-Up)
… and Franchises (Office) . The permission is granted in exchange for compensation to the City . Revocable consents … required security deposits and certificates of liability insurance from the petitioner . Consents must also be signed …
https://www.osc.ny.gov/state-agencies/audits/2022/05/13/controls-over-revocable-consents-followVIII.1.C Expenditure Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
An Expenditure transfer is used to adjust or reclassify previously posted expenditure accounting transactions using a General Ledger Journal Entry in SFS
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1c-expenditure-transfersVIII.1.B Revenue Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… recorded to the account code which best accounts for the type of receipt. See Chapter IV, Section 3.B – Miscellaneous … are required: PCBU Project ID Activity Analysis Type The Analysis type used with a revenue account code on the GLJE must always …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1b-revenue-transfersVIII.1 Accounts Payable Journal Vouchers & General Ledger Journal Entries – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
Most adjustments to payments and deposits should be submitted in either the Accounts Payable AP or the General Ledger GL modules
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1-accounts-payable-journal-vouchers-general-ledger-journal-entriesVII.10.G Cash Advance Shortages and Overages – VII. State Revenues and Appropriated Loan Receivables
… be corrected by submitting an AP voucher for reimbursement to bring the account in balance. Pursuant to Chapter XII, Section 10.E - Reporting the Theft, Loss or … Guide, if the Business Unit suspects the shortage is due to theft, loss, or misuse of State assets, documentation …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10g-cash-advance-shortages-and-overagesOperational Training and Medical Assessments of Train Crews (Follow-Up)
… operates North America’s largest transportation network. New York City Transit (Transit), one of the MTA’s constituent … operates bus and subway service within the City of New York. Staten Island Railway (SIR) is a subsidiary agency … Employees new to these positions are required to pass a medical assessment at a Medical Assessment Center …
https://www.osc.ny.gov/state-agencies/audits/2019/12/13/operational-training-and-medical-assessments-train-crews-followOversight of Public Water Systems (Follow-Up)
… Systems (PWSs) to ensure water is suitable for people to drink. We found the Department has taken various actions to …
https://www.osc.ny.gov/state-agencies/audits/2019/11/19/oversight-public-water-systems-followDiNapoli: Middletown Chiropractor Sentenced to Nine Years for Insurance Fraud
… P. DiNapoli announced James “Jay” Spina was sentenced in federal court for running a large-scale health care … and today was sentenced to serve 108 months (nine years) in federal prison, plus three years of probation and pay $9.7 million in restitution and forfeit $9.1 million. "Mr. Spina …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-middletown-chiropractor-sentenced-nine-years-insurance-fraudMedina Central School District - Tax Collection (2019M-151)
… and timely records for all tax collections and ensure that daily receipts correspond to amounts deposited, intact. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-tax-collection-2019m-151