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XIII.10.A Refunds Owed to the State by an Employee - Using a State-Issued Check – XIII. Employee Expense Reimbursement
… a State-issued check resulting from an expense report, the Business Unit must follow the check cancellation procedures … report and credit the appropriation if still in effect. Business Units do not need to process any documents to credit …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10a-refunds-owed-state-employee-using-state-issued-checkMedicaid Program – Improper Medicaid Payments for Individuals Receiving Hospice Services Covered by Medicare
… and supplies; and drugs. When individuals are enrolled in both Medicaid and Medicare (referred to as … on behalf of individuals who are receiving hospice care. In addition to delivering services, hospice providers are … care and services needed by patients. Many dual-eligibles in hospice are also enrolled in Medicaid Managed Long-Term …
https://www.osc.ny.gov/state-agencies/audits/2020/12/28/medicaid-program-improper-medicaid-payments-individuals-receiving-hospice-services-coveredDiNapoli Seeks Information on Safety Measures Taken by Businesses Involved in Shipping Oil
… to 14 companies, including Exxon Mobil Corp., Hess Corp. and CSX Corp., seeking information about measures the … lines carry petroleum crude oil through communities large and small, across important agricultural lands and other vulnerable natural resources,” DiNapoli said. …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-seeks-information-safety-measures-taken-businesses-involved-shipping-oilLocal Sales Tax Collections Grew by Over 9% in January Compared to Last Year
… billion, up $159 million compared to the same time last year. “As we head into a new year, local sales tax growth remains quite strong,” DiNapoli … over January of 2022. Every county experienced some year-over-year growth in January collections, with Delaware …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-local-sales-tax-collections-grew-over-9-percent-january-compared-last-yearDiNapoli Op-Ed in Newsday Urges Washington to Help Governments Hurt by COVID-19
… P. DiNapoli today pressing the federal government to do more to help state and local governments hit hard by the … their books and that cash needs to come from Washington. As the crisis erupted in New York and across America, we went … districts across our state face huge revenue shortfalls as well. Nevertheless, in the face of this extraordinary …
https://www.osc.ny.gov/press/releases/2020/04/dinapoli-op-ed-newsday-urges-washington-help-governments-hurt-covid-19Andover Central School District - Financial Management (2018M-145)
… and took appropriate action to address the reasonableness of fund balance and reserves. Key Findings The Board annually … budgets that overestimated appropriations by a total of approximately $3 million (13 percent) from 2014-15 through … District officials disagreed with certain aspects of our findings and recommendations, but indicated they planned …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/andover-central-school-district-financial-management-2018m-145Valhalla Union Free School District – Financial Condition (2015M-333)
… Board of Education. Budgeted appropriations for the 2015-16 fiscal year are approximately $47 million. Key Findings The Board … Develop realistic budgets based on the prior year’s actual results and anticipated operating costs and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/valhalla-union-free-school-district-financial-condition-2015m-333Springs Union Free School District – Financial Condition and Leave Accruals (2014M-200)
… The Springs Union Free School District is located in the Town of East Hampton in Suffolk County. The District, which is governed by an … through eighth grade and pays tuition for 284 students in grades 9 through 12 who attend other school districts. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/springs-union-free-school-district-financial-condition-and-leave-accrualsVillage of Hewlett Neck – Treasurer’s Duties (2022M-159)
… – pdf] Audit Objective Determine whether the Village of Hewlett Neck’s (Village) Treasurer performed his duties in … Instead, the Village Clerk (Clerk) performed many of the Treasurer’s duties, creating a lack of segregation of duties . Neither the Board, nor the …
https://www.osc.ny.gov/local-government/audits/village/2023/03/31/village-hewlett-neck-treasurers-duties-2022m-159Beacon City School District – Claims Auditing (2016M-20)
… Purpose of Audit The purpose of our audit was to examine the claims audit function for the … The Beacon City School District is located in the City of Beacon, Dutchess County. The District, which operates six …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/beacon-city-school-district-claims-auditing-2016m-20Sharon Springs Central School District – Fund Balance Management (2022M-100)
… fund balance that is not needed to finance operations is, in effect, a reservation of fund balance that is not provided … fund balance that exceeds the statutory limit results in tax levies being higher than necessary. Key … to comply with the statutory limit and use excess funds in a manner that benefits District taxpayers. District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/sharon-springs-central-school-district-fund-balance-management-2022m-100Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Town of Camden , Village of Greenwich and Village of Perry . “In today’s fiscal …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-audits-1Miller Place Fire District – Credit Cards (2024M-58)
… there is an increased risk that the District will expend funds for unauthorized or inappropriate purchases. Of the 136 …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/13/miller-place-fire-district-credit-cards-2024m-58Audit Faults Justice Center Records, Raises Questions on Accountability
… said. "Even though the Justice Center is over three years old, we don't know how effectively it is operating or whether … needed. This isn't about finger-pointing if some of the old system's problems still exist. It is about keeping New …
https://www.osc.ny.gov/press/releases/2017/03/audit-faults-justice-center-records-raises-questions-accountabilitySUNY Bulletin No. SU-195
… Pay – IC 18 ZLC Location Pay – IC 19 MSP Military Stipend Payment RGH Regular Pay Hourly Employee X58 Regular Pay Hry …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-195-2013-2014-2-day-deficit-reduction-plan-psnu-employeesState Comptroller DiNapoli Releases School District Audits
… five employees had unnecessary user permissions and 16 active contractor accounts were not needed, including …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-school-district-auditsDiNapoli Finds Schools Falling Short on Emergency Planning
… DiNapoli’s auditors looked at safety planning efforts at 16 school districts and two charter schools from 2017 to … the audit findings as they prepare for the upcoming school year. By law, building-level emergency response plans are …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-finds-schools-falling-short-emergency-planningManagement of Cash and Investments
… City metropolitan area. The MTA is governed by a Board of Directors, whose 23 members are appointed by the Governor … investments are optimally managed and available sources of revenues are considered when preparing budgets to meet … the yield expectations. Other Related Audits/Reports of Interest None … To determine whether the Metropolitan …
https://www.osc.ny.gov/state-agencies/audits/2013/02/13/management-cash-and-investmentsOpinion 92-34
… or statutory amendments that bear on the issues discussed in the opinion. FINES AND PENALTIES -- Mandatory Surcharge … and remit the surcharge payments to the Justice Court Fund in the State Comptroller's Office. You have inquired with respect to the mandatory parking surcharges collected in certain cities pursuant to Vehicle and Traffic Law, …
https://www.osc.ny.gov/legal-opinions/opinion-92-34Opinion 88-41
… TOWN BOARD -- Powers and Duties (authority to contract for the presentation of fire prevention programs) PERSONAL … proper town function. The town board may acquire property for use in conducting such programs and contract with a private organization for the presentation of such programs with town property. …
https://www.osc.ny.gov/legal-opinions/opinion-88-41