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Rush-Henrietta Central School District – Financial Management and Separation Payments (2016M-49)
… management and calculation of separation payments for the period July 1, 2012 through October 30, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $112.5 … written policies or procedures to formalize the process for calculating, reviewing, approving and making separation …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/rush-henrietta-central-school-district-financial-management-andWappingers Central School District – Fuel Accountability (2015M-135)
… date, purpose, gallons and employee name and ensure that no individual can order fuel for delivery without approval. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/wappingers-central-school-district-fuel-accountability-2015m-135Adoption Subsidy Program (Follow-Up)
… one household after the adopted person had turned 21 years old, as a result of incorrect date of birth information. Key …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/adoption-subsidy-program-followChautauqua County – Financial Condition (2023M-111)
… operations and took appropriate actions to maintain the North Chautauqua County Water District’s (District’s) … operations and took appropriate actions to maintain the North Chautauqua County Water Districts Districts fiscal …
https://www.osc.ny.gov/local-government/audits/county/2023/12/22/chautauqua-county-financial-condition-2023m-111DiNapoli: Bradford Fire Company Treasurer Pleads Guilty to Stealing $8,500 in Public Funds
… treasurer Sherry Hamilton pleaded guilty to Grand Larceny in the Fourth Degree after an audit and investigation found she misappropriated approximately $8,500 in fire company funds, State Comptroller Thomas P. DiNapoli … treasurer Sherry Hamilton pleaded guilty to Grand Larceny in the Fourth Degree after an audit and investigation found …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-bradford-fire-company-treasurer-pleads-guilty-stealing-8500-public-fundsPersonal Income Tax Refunds
… 972 2,470,546 Taxpayer failed to claim correct income 727 12,721,480 Taxpayer had questionable itemized deductions …
https://www.osc.ny.gov/state-agencies/audits/2016/05/11/personal-income-tax-refundsUnitedHealthcare Insurance Company of New York: Improper Payments for Acupuncture and Acupuncture-Related Services (Follow-Up)
… audit report, UnitedHealthcare Insurance Company of New York: Improper Payments for Acupuncture and … Services (Report 2020-S-7 ). About the Program The New York State Health Insurance Program (NYSHIP), … contracts with UnitedHealthcare Insurance Company of New York (United) to administer the Empire Plan’s …
https://www.osc.ny.gov/state-agencies/audits/2023/07/20/unitedhealthcare-insurance-company-new-york-improper-payments-acupuncture-and-acupunctureNiagara County – County Bridge Maintenance (S9-13-2)
… from 2002 through 2011, the County had an average of 13 flags. We examined all 65 flags issued during our scope period from 2007 to 2011 to … responses and/or actions on behalf of the County. Of these flags, 11 lacked sufficient documentation to determine the …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/niagara-county-county-bridge-maintenance-s9-13-2DiNapoli: Local Sales Tax Collections Up Nearly 16% in April
… Local government sales tax collections grew by 15.7% in April … today by State Comptroller Thomas P. DiNapoli. Overall, local collections totaled $1.7 billion, up $232 million from April of last year. “While local sales tax collections in April were strong throughout …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-local-sales-tax-collections-nearly-16-percent-aprilDiNapoli: Local Sales Tax Collections Grew by Nearly 17% in May
… Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-local-sales-tax-collections-grew-nearly-17-mayCollection of Lease and Permit Revenues
… the Department of Transportation is collecting all lease and permit revenues it is owed. The audit covers the period … The Department is responsible for billing permit holders and collecting the amount due. As of May 2012, the Department was owed a total of $6 million in lease and permit revenues, including $2.4 million between two and …
https://www.osc.ny.gov/state-agencies/audits/2013/03/12/collection-lease-and-permit-revenuesXII.8.F Changes to Vouchers After Submission to OSC – XII. Expenditures
… OVERVIEW AND POLICIES This section informs agencies how to request a change to a voucher after submittal to the Office of the State Comptroller (OSC) for payment … This section informs agencies how to request a change to a voucher after submittal to the Office of the State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8f-changes-vouchers-after-submission-oscXII.6.L Replenishing an Advance Account – XII. Expenditures
… Create a regular voucher using the Special Use Vendor ID assigned to the Advance Account. This Vendor ID starts with “041.” To find the Vendor ID for a specific … Value” function in the Statewide Financial System (SFS) to search by Vendor ID starting with "041" and/or Vendor Name 1. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6l-replenishing-advance-accountXI.2.I Unilateral Termination Provisions – XI. Procurement and Contract Management
… a contract that provides the vendor with the unilateral right to terminate the contract for convenience. While there … of such a clause, providing a vendor with the unilateral right to terminate a contract can create a situation in which … a contract that provides the vendor with the unilateral right to terminate the contract for convenience …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2i-unilateral-termination-provisionsState Comptroller DiNapoli Releases Municipal Audits
… the city could lose out on significant revenue. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-municipal-audits-0Rochester City School District – Budget Review (B20-2-1)
… [read complete report - pdf] Purpose of Budget Review The objective of this review was to provide an independent evaluation of the Rochester City School District’s (District) adopted … The objective of this review was to provide an independent evaluation of the Rochester City School Districts District adopted …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/23/rochester-city-school-district-budget-review-b20-2-1Comptroller DiNapoli Releases School Audits
… completed audits of the Cheektowaga-Maryvale Union Free School District , Corinth Central School District , Millbrook Central School District and the Mount Morris Central School District … completed audits of the CheektowagaMaryvale Union Free School District Corinth Central School District Millbrook …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-school-auditsEmpire BlueCross – Controls Over Payments for Special Items (Follow-Up)
… in our initial audit report, Controls Over Payments for Special Items (Report 2016-S-57 ). About the Program The … The Empire Plan is the primary health benefits plan for NYSHIP. Empire BlueCross (Empire) administers the … portion of the Empire Plan. Empire processes claims for hospital services according to contracts it negotiates …
https://www.osc.ny.gov/state-agencies/audits/2020/02/25/empire-bluecross-controls-over-payments-special-items-followII.3 Overview – II. New York State Financial Accounting
… and process of the constitutional system of budgeting in New York State which vests in the Governor primary authority and responsibility for … and execution. These responsibilities are provided in Article VII of the State Constitution and Articles 3 and 4 … and process of the constitutional system of budgeting in New York State which vests in the Governor primary …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3-overviewInternal Controls Over Selected Financial Operations
… Objective To determine whether the Division of Alcoholic Beverage … has adequate controls over selected financial operations to provide reasonable assurance that State assets and … To determine whether the Division of Alcoholic Beverage …
https://www.osc.ny.gov/state-agencies/audits/2020/09/30/internal-controls-over-selected-financial-operations