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Fuel Purchases
… amount of fuel, and keeping accurate records of the supply and distribution of fuel. The audit covers the period … the Authority had contracts with private fuel companies to supply diesel and unleaded regular gas to the two … four counties, a school district, and a private company to supply fuel to its six other regional subsidiaries. The …
https://www.osc.ny.gov/state-agencies/audits/2015/02/27/fuel-purchasesI.2 Organization of the Guide to Financial Operations – I. OSC Guide to Financial Operations Overview
… The New York State Guide to Financial Operations is organized … sections and subsections generally structured using the following approach: Overview: Introduction to the content contained within the chapter. Policies: Necessary … The New York State Guide to Financial Operations is organized …
https://www.osc.ny.gov/state-agencies/gfo/chapter-i/i2-organization-guide-financial-operationsSouth Farmingdale Fire District - Financial Condition and Leave Benefits (2018M-29)
… report - pdf] Audit Objective Determine if the Board of Fire Commissioners (Board) ensured that fund balance was … were authorized. Key Findings As of December 31, 2016, the South Farmingdale Fire District’s (District) unrestricted fund balance totaled … South Farmingdale Fire District Financial Condition and Leave …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/05/25/south-farmingdale-fire-district-financial-condition-and-leave-benefitsDiNapoli Appoints Nelson Sheingold as Counsel to the Comptroller
… fraud and corruption. Partnering with federal, state and local law enforcement, his work led to more than 190 arrests … make him an ideal choice as counsel. Our team of legal professionals tackle a wide variety of challenges ranging from the retirement system, state and local governments to procurement and numerous other issues,” …
https://www.osc.ny.gov/press/releases/2019/02/dinapoli-appoints-nelson-sheingold-counsel-comptrollerState Agencies Bulletin No. 1263
… updates for SFS lapsing. Affected Employees All agencies Check Date(s) Institution – 09/19/2013 & 10/3/2013 … the beginning of the pay period for the following check dates (Institution – 09/19/2013 & Administration – … – 09/18/2013) to ensure that the Payroll files can be successfully processed in SFS . If the cost center is lapsing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1263-sfs-cost-centers-payserv-09162013-09302013-lapse-datesIX.7.A Funds – IX. Federal Grants
… REVENUE FUNDS-FEDERAL 25000-25099-Federal USDA/Food and Consumer Services 25100-25199-Federal Health and Human … Miscellaneous Operating Grants 25900-25949-Unemployment Insurance Administration 25950-25999-Unemployment Insurance Occupational Training 26000-26049-Federal …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7a-fundsVillage of Belle Terre – Audit of Claims (2013M-87)
… claims. Background The Village of Belle Terre is located in the Town of Brookhaven in Suffolk County. The Village is governed by a Board of … deliberate audit of claims before payments are authorized in order to ensure that Village funds are being spent …
https://www.osc.ny.gov/local-government/audits/village/2013/06/07/village-belle-terre-audit-claims-2013m-87XVI.3.A Financial Statements – XVI. Financial Reporting
… GASB Codification Section 2200 – Annual Comprehensive Financial Report (formerly comprehensive annual financial … Document Preparation: Financial reporting is the process of communicating information concerning the financial … Financial reporting is the process of communicating …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3a-financial-statementsState Agencies Bulletin No. 1639
… Purpose To notify agencies of a change to the process for reissuing New York State payroll … To notify agencies of a change to the process for reissuing New York State payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1639-reissuance-state-payroll-checksDiNapoli: Syracuse Man Arrested for Allegedly Stealing Over $21,000 in Pension Checks Meant for His Deceased Mother
… his deceased mother, State Comptroller Thomas P. DiNapoli and the New York State Police announced. Michael Glinski, 45, … said . “I will continue to safeguard the pension system and work with law enforcement across the state to hold those … to defraud it accountable. My thanks to DA Fitzpatrick and the New York State Police for their continued partnership …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-syracuse-man-arrested-allegedly-stealing-over-21000-pension-checks-meant-his-deceased-motherDiNapoli: Florida Man Pleads Guilty to Stealing Nearly $80,000 in Pension Payments Meant for His Deceased Father
… District Attorney Anne T. Donnelly announced the son of a Long Island state pensioner pleaded guilty today to … Richard Gaines Jr., 55, of Daytona Beach, Florida was arrested in November 2024 following an investigation by … personal purchases at Nassau County businesses. He also made ATM withdrawals in New Jersey, Georgia and Florida. …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-florida-man-pleads-guilty-stealing-nearly-80000-pension-payments-meant-his-deceased-fatherGeorge Junior Republic Union Free School District – Website Transparency (2021M-212)
Determine whether the George Junior Republic Union Free School District’s (District) website provided the public with transparent and comprehensive financial information.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/george-junior-republic-2021-212.pdfBridgehampton Fire District – Length of Service Award Program and Purchasing Practices (2017M-251)
… May 31, 2017. Background The Bridgehampton Fire District is a district corporation of the State, distinct and separate … District’s adopted LOSAP point system does not comply with New York State General Municipal Law (GML). 2016 LOSAP records …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/03/02/bridgehampton-fire-district-length-service-award-program-and-purchasingIX.6.F Agency Draw Procedures – IX. Federal Grants
… is cashed by the recipient and clears the bank. Until such time reimbursement is received from the federal government, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6f-agency-draw-proceduresEligibility Requirements – World Trade Center Presumption
… system on September 11, 2001, and: Participated in the World Trade Center rescue, recovery or cleanup operations for … between September 11, 2001 and September 12, 2002 at: The World Trade Center site (defined as the area below a line … your job. If you are disabled, file an Application for World Trade Center Accidental Disability Presumption …
https://www.osc.ny.gov/retirement/publications/world-trade-center/eligibility-requirementsBooks and Rattles, Inc. – Compliance With the Reimbursable Cost Manual
… full-day Special Class (SC) and full-day Special Class in an Integrated Setting (SCIS) preschool special education … Educational Services, LLC), which operates private day care programs in the same locations as the SED cost-based … Related Audits/Reports of Interest Milestone School for Child Development: Compliance With the Reimbursable Cost …
https://www.osc.ny.gov/state-agencies/audits/2017/01/03/books-and-rattles-inc-compliance-reimbursable-cost-manualLocust Valley Fire District - Conference and Travel Expenditures (2018M-56)
… the conference or training. The District reimbursed travelers a total of $244 for mileage and parking that were … travel expenditures are in compliance with the District’s travel policy. Consider revising the District’s travel policy to require members and employees to submit …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/06/08/locust-valley-fire-district-conference-and-travel-expenditures-2018m-56United HealthCare – Empire Plan Drug Rebates
… Purpose To determine if United HealthCare Insurance Company of New York (United) … all such rebates. Other Related Audits/Reports of Interest United HealthCare Insurance Company of New York: Empire Plan Drug Rebate Revenue (2013-S-41) United HealthCare: New York State Health Insurance Program - …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/united-healthcare-empire-plan-drug-rebatesState Comptroller DiNapoli and Orange County District Attorney Hoovler Announce Guilty Plea in Bethel Tax Collector Pension Fraud Case
… Debra Gabriel, of Bethel, pleaded guilty before Judge Peter Feinberg in the Town of Rockland Justice Court to … Attorney David Hoovler and Assistants District Attorney Peter Fernandez, Matthew Healy and Pakiza Sajid. Since taking … Debra Gabriel of Bethel pleaded guilty before Judge Peter Feinberg in the Town of Rockland Justice Court to …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-and-orange-county-district-attorney-hoovler-announce-guilty-plea-bethelArts, Entertainment and Recreation in New York City: Recent Trends and Impact of COVID-19
… Recent Trends and Impact of COVID-19 February 2021 Watch a discussion of … facing the industry with State Comptroller DiNapoli and industry leaders. PDF Version Highlights In 2019, New York City’s arts, entertainment and recreation sector employed 93,500 people in 6,250 …
https://www.osc.ny.gov/reports/osdc/arts-entertainment-and-recreation-new-york-city-recent-trends-and-impact-covid-19