Search
Disposal of Electronic Devices
… personal, private and sensitive information related to an employee who had previously been assigned the computer, …
https://www.osc.ny.gov/state-agencies/audits/2013/04/25/disposal-electronic-devicesEmpowering Minds Therapy Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Empowering Minds Therapy Inc. (Empowering Minds) on its … calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the …
https://www.osc.ny.gov/state-agencies/audits/2022/04/08/empowering-minds-therapy-inc-compliance-reimbursable-cost-manualKids First Evaluation & Advocacy Center – Compliance with the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Kids First … Kids First provides preschool special education services to children with disabilities who are between 3 and 4 years …
https://www.osc.ny.gov/state-agencies/audits/2022/03/02/kids-first-evaluation-advocacy-center-compliance-reimbursable-cost-manualState Agencies Bulletin No. 1784
… the Empire Star Public Service Award program are impacted by this bulletin. Effective Date(s) Administration paychecks … Actions OSC will process CLEFR transactions as submitted by GOER and CSEA. The amount will be added through Time Entry … and is subject to employment and income taxes. Federal, State and New York City income tax withholding will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1784-certification-licensure-and-exam-fee-reimbursement-clefr-2019Village of Altmar – Apparent Misappropriation of Funds (2013M-331)
… misappropriated approximately $115,891 of Village funds, made questionable purchases totaling $1,405 and … The Clerk-Treasurer was responsible for receiving funds and making bank deposits, preparing and signing Village …
https://www.osc.ny.gov/local-government/audits/village/2014/03/19/village-altmar-apparent-misappropriation-funds-2013m-331Village of Village of the Branch – Internal Controls Over Financial Operations (2013M-43)
… population of approximately 1,800. The Village is governed by a Board of Trustees, which comprises four elected Trustees … relationship. Requests for payment are submitted monthly by voucher. The Building Inspector receives an Internal … meeting residency requirements and being compensated by salary through payroll with appropriate deductions. Anyone …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-village-branch-internal-controls-over-financial-operations-2013m-43Town of Huntington – Payroll and Legal Services (2013M-28)
… the Town could save $179,000 a year in overtime costs by adjusting the arrival times on supervisors’ schedules and by controlling overtime use. The Town allowed employees to … balances that were much higher than those permitted by contract bargaining agreements. The Town contracted with …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-huntington-payroll-and-legal-services-2013m-28Village of Herrings – Financial Operations and Sale of Land (2013M-41)
… and subsidiary revenue and expenditure records for all funds. Ensure that the Clerk-Treasurer prepares and submits …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-herrings-financial-operations-and-sale-land-2013m-41State Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … surplus fund balance exceeded the statutory limit by 32.7 to 42.8 percentage points at the end of the last … cuts in the 2020-21 budget. Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-audits-1Town of Alexandria – Non-payroll Cash Disbursements and Fuel Inventory (2013M-129)
… The Town made payments totaling $60,000 to the Chamber of Commerce and $6,087 to the Chamber’s vendors without entering … audit. Enter into written agreements with the Chamber of Commerce that outline the services or benefits the Town is to …
https://www.osc.ny.gov/local-government/audits/town/2013/08/02/town-alexandria-non-payroll-cash-disbursements-and-fuel-inventory-2013m-129City of Amsterdam – Budget Review (B24-5-5)
… the City’s general, transportation, sewer and recreation funds accumulated as of June 30, 2018. Additionally, Chapter … The proposed budgets for the general and recreation funds are not structurally balanced because they include subsidies from other funds to finance their operations. We project that the …
https://www.osc.ny.gov/local-government/audits/city/2024/05/13/city-amsterdam-budget-review-b24-5-5Town of Wawarsing – Payroll and Leave Accruals (2013M-202)
… maintained and may have resulted in employees receiving payment for leave time to which they were not entitled. …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-wawarsing-payroll-and-leave-accruals-2013m-202Operational Advisory No. 8
… Subject: State Check Outreach Guidance: Payees that receive State checks for … Funds no future Agency action will be allowed. For more information regarding the escheatment process see the Guide …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/8-state-check-outreachLivonia Central School District – Conflict of Interest (2024M-89)
… interests in District contracts pursuant to New York State General Municipal Law (GML) Article 18.A prohibited … administrators and staff of products and services provided by vendors that were recruited by, and partnered with, a company he partially owned. …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/livonia-central-school-district-conflict-interest-2024m-89Comptroller DiNapoli, A.G. Schneiderman & Acting Tax Commissioner Manion Announce $4.3 Million Settlement With Owners of For-Profit School Network for Overcharging State; Failing To Pay Taxes
… and Acting Tax Commissioner Nonie Manion announced today a settlement with K3 Learning, Inc. (f/k/a Metropolitan … education preschool, Sunshine Development School (“SDS”), for overcharging the State of New York for services rendered … accounting errors, among other erroneous charges. As part of the agreement, SDS has agreed to any reimbursement …
https://www.osc.ny.gov/press/releases/2016/10/comptroller-dinapoli-ag-schneiderman-acting-tax-commissioner-manion-announce-43-million-settlementState Comptroller DiNapoli Releases Audits
… Communications Grant (SICG) awards to ensure grant funds were allocated and spent for intended purposes. … that could increase the risk of inappropriate use of funds. In a follow-up, auditors found the division has …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-auditsOversight of Nurse Licensing
… Purpose To determine if the State Education Department (the Department): independently verifies information submitted by nursing license applicants; monitors nurses once they are …
https://www.osc.ny.gov/state-agencies/audits/2017/09/29/oversight-nurse-licensingDiNapoli: State Missing Nearly $2.4 Million in Uncollected Tolls
… tolls has risen since the expansion of cashless tolling by the Triborough Bridge and Tunnel Authority (TBTA) and it … fees have not been effective, an audit released today by State Comptroller Thomas P. DiNapoli found. "More needs to be … the required tolls and that the TBTA is collecting the money it is owed, especially by the worst offenders, who …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-state-missing-nearly-24-million-uncollected-tollsVII.2 Miscellaneous Receipts / Accounts Receivable Receipts Overview – VII. State Revenues and Appropriated Loan Receivables
… regarding the authorization to deposit revenue to specific funds must be considered when depositing and classifying … 3.B - Miscellaneous Receipts of this Guide for a complete list of revenue account codes, product code requirements, … Program Budget Reference Receipts for federal funds require the following additional chartfields: PCBU …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii2-miscellaneous-receipts-accounts-receivable-receipts/overviewState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today the … have been issued. Department of Civil Service: Payments by Beacon Health Options for Mental Health and Substance … . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-audits