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Central Square Central School District – Fund Balance (2022M-196)
… nonspendable fund balance and encumbrances, which resulted in surplus fund balance being underreported by about $6.4 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/10/central-square-central-school-district-fund-balance-2022m-196Opinion 88-62
… FUNDS -- Capital Reserve Fund (creation of by town to finance closure of landfill); (payment of landfill fees … LANDFILL -- Closure (creation of capital reserve fund to finance) REFUSE AND GARBAGE -- Solid Waste Facility (creation of capital reserve fund to finance closure of landfill) GENERAL MUNICIPAL LAW, §6-c: …
https://www.osc.ny.gov/legal-opinions/opinion-88-62New Hartford Central School District – Payroll (2021M-149)
… District officials to strengthen internal controls over payroll. Officials did not: Adequately segregate the duties … of or establish adequate compensating controls over the payroll clerk who could add new employees to the financial … adding and changing salaries and pay rates, processing the payroll, and signing and distributing payroll checks. Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/new-hartford-central-school-district-payroll-2021m-149New York’s Economy and Finances in the COVID-19 Era
… Spending to date included $791 million for non-personal service costs, mostly through the Department of Health, and …
https://www.osc.ny.gov/reports/covid-19-august-19-2020Opinion 89-61
… VILLAGE JUSTICE -- Abolition (effect of) MUNICIPAL FUNDS -- Part-Town charges (salaries of town officers) TOWN …
https://www.osc.ny.gov/legal-opinions/opinion-89-61XIX.2.B Project Information and Budget Control – XIX. Project Costing (PCIP)
… including Standard Activities ( See Section XIX.2.C for additional information on Standard Activities) and … Type is a way to identify groups of similar projects for consistent types of information to support reporting and … Description Justification AUDLA Audit – Landlord Leases For use in Lease Administration AUDRE Audit – Revenue Leases …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix2b-project-information-and-budget-controlDeath Benefits – Divorce and Your Benefits
… for an ordinary death benefit if a member dies while in active service (before retiring) . It is payable to the … death benefit, it must be explicitly stated in the DRO. Beneficiary Designations A member’s designation … or judicial separation, or include the requirement in the DRO. If a member remarries their ex-spouse, the …
https://www.osc.ny.gov/retirement/members/divorce/death-benefitsChautauqua County – Court and Trust (2020-C&T-1)
Determine whether County officials have established appropriate controls to safeguard and account for court and trust funds.
https://www.osc.ny.gov/files/local-government/audits/pdf/chautauqua-2020-ct-1.pdfSchodack Central School District - Extra-Classroom Activities (2019M-85)
Determine whether extra-classroom activity funds (ECA) were adequately safeguarded and collections and disbursements were properly accounted for.
https://www.osc.ny.gov/files/local-government/audits/pdf/schodack-2019-85.pdfDiNapoli: Inconsistent Oversight and Guidance Left New York’s Group Home Residents at Risk During Pandemic
… P. DiNapoli. OPWDD reported 657 people died from COVID-19, and more than 13,000 contracted the virus in its residential … to implement our recommendations before the next public health emergency.” DiNapoli’s audit found OPWDD did not … Audit Pandemic Planning and Care for Vulnerable Populations Track state and local government spending at Open …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-inconsistent-oversight-and-guidance-left-new-yorks-group-home-residents-risk-during-pandemicState Contract and Payment Actions in January
… In January, the Office of the State Comptroller approved … and operation at the Sampson and Seneca Lake State Parks in Seneca and Ontario counties. $1.2 million with Coyle … and prime contractors. Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2019/02/state-contract-and-payment-actions-januaryCUNY Bulletin No. CU-706
… taxable wages, will be included in the employee’s taxable gross and is subject to all employment taxes and income taxes. Federal, State and New York City income tax withholding will be calculated using the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-706-2021-lump-sum-payments-eligible-city-university-new-yorkState Comptroller DiNapoli Releases Municipal & School Audits
… more taxes were levied than needed to fund operations. For the four fiscal years reviewed (2019-20 through 2022-23), … and expenditures were overestimated by a total of $287,238 for the audit period. The board also appropriated fund … surplus fund balance. Additionally, the property tax levy for 2023-24 was $509,000 while the village had over $1.1 …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-audits-0Medicaid Managed Care Organization Fraud and Abuse Detection (Follow-Up)
… Amerigroup's SIUs were very limited. We also found that New York’s Medicaid program had no specific requirements or …
https://www.osc.ny.gov/state-agencies/audits/2018/08/22/medicaid-managed-care-organization-fraud-and-abuse-detection-followDiNapoli: Facilities Using Radioactive Materials or Radiation Equipment in New York City Were Not Always Properly Inspected or Licensed
… also found that the agency did not always follow up on violations to confirm they were corrected. "New York City has … Department of Health and Mental Hygiene to live up to safety standards for handling radioactive materials." As of … 358 facilities licensed for handling radioactive materials in New York City. In addition there were 97 hospitals and …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-facilities-using-radioactive-materials-or-radiation-equipment-new-york-city-were-not-alwaysDiNapoli: Waiving Waiting Period for Public Workers' Retirement Protects Families During Pandemic Crisis
… the member wanted to provide for them. Executive Order 202.18 authorizes a retroactive waiver of the 15 day waiting period to March 7, 2020, the date that the state emergency was …
https://www.osc.ny.gov/press/releases/2020/04/dinapoli-waiving-waiting-period-public-workers-retirement-protects-families-during-pandemic-crisisUnified Court System Bulletin No. UCS-174
… Purpose To revise the procedures governing OSC’s review and approval of retroactive transactions. Affected Employees … that any necessary documentation has been received by OSC and that agencies have received prior approval by the Bureau … leaves Corrections to appointment, reinstatement, leaves and separation dates Promotions Salary increases Changes in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-174-retroactive-transactions-unified-court-system-agenciesState Comptroller DiNapoli Releases Municipal & School Audits
… to the board; consistently filed the annual financial report and the tax cap form late with the Comptroller’s …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-audits-0Payroll Improvement Project Bulletin No. PIP-017
… to PeopleSoft version 9.2. Version 9.2 will go live on March 15, 2021. Immediately after cutover, all requests … 10, 2021 until March 15, 2021. The final payroll processed in PayServ v 9.1 will be the Administration cycle, Pay Period … paycheck date March 17, 2021. The first payroll processed in PayServ v 9.2 will be the Institution cycle, Pay Period …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-017-post-production-support-payserv-92State Comptroller DiNapoli Releases Municipal & School Audits
… officials reduced surplus fund balance from 19% as of June 30, 2015 to 8% as of June 30, 2023, they consistently appropriated fund balance … and overfunded reserves, primarily through transfers of surplus fund balance. These practices lack transparency, …
https://www.osc.ny.gov/press/releases/2024/10/state-comptroller-dinapoli-releases-municipal-school-audits