Search
State Comptroller DiNapoli Releases Municipal Audits
… today announced the following local government audits were issued. Downsville Fire District – Procurement and … County) The board did not ensure that goods and services were procured in accordance with the procurement policy and that all claims were approved prior to payment. None of the 18 purchases of …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-municipal-auditsNew Suffolk Common School District – Selected Financial Operations (2013M-197)
… 2013. Background The New Suffolk Common School District is located in the Town of Southold, Suffolk County. The District is governed by the Board of Trustees which comprises three … in each of the fiscal years 2007-08 through 2011-12 by as much as $228,694. Although the Board President stated the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/new-suffolk-common-school-district-selected-financial-operations-2013mBenefit Eligibility Assessment Process
… Purpose To determine whether the New York City Human Resources Administration's (HRA) … public assistance benefit eligibility assessment process is in compliance with applicable policies and procedures, and whether the Office of Temporary and Disability Assistance's (OTDA) …
https://www.osc.ny.gov/state-agencies/audits/2014/05/28/benefit-eligibility-assessment-processCapital – 2023 Financial Condition Report
… include not only highways and bridges, but also facilities for education, government, health, housing, environmental … percent). Transportation accounted for 51.1 percent of all capital projects spending in SFY 2022-23, up from 48.5 percent five years earlier. The increase is largely related to spending for the Metropolitan …
https://www.osc.ny.gov/reports/finance/2023-fcr/capitalVII.2.B Payment Worksheet – VII. State Revenues and Appropriated Loan Receivables
… A Payment Worksheet is used by agencies to apply payments … receivable (AR) Items in SFS. The process for creating a Payment Worksheet starts with the agency entering the deposit and payment information in the ‘Regular Deposit’ navigation in … A Payment Worksheet is used by agencies to apply payments …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii2b-payment-worksheetMedicaid Claims Submitted by Accordis, Inc. on Behalf of the New York City Health and Hospitals Corporation
… whether Accordis Inc. submitted appropriate Medicaid claims on behalf of the New York City Health and Hospitals … (HHC). Background Healthcare providers submit Medicaid claims to the Department of Health’s eMedNY claims processing system for payment of their services. For …
https://www.osc.ny.gov/state-agencies/audits/2013/03/12/medicaid-claims-submitted-accordis-inc-behalf-new-york-city-health-and-hospitalsState Agencies Bulletin No. 278
… being used for employees who are grade 28 or higher, a DOB waiver is still needed. Any other overtime worked under the normal waiver process must be reported using normal payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/278-tracking-expenditures-related-overtime-worked-due-events-september-11Argyle Central School District – Internal Controls Over Payroll (2014M-051)
… Purpose of Audit The purpose of our audit was to determine if the District had established effective … Business Manager’s and Treasurer’s limited roles related to processing payroll did not provide sufficient oversight or … enough because she did not compare payroll journals to payroll source documents or the paychecks. Additionally, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/argyle-central-school-district-internal-controls-over-payroll-2014m-051XVI.3.I Budgetary Presentation – XVI. Financial Reporting
… - Combined Schedule of Cash Receipts and Disbursements for the General Fund and the major Special Revenue Funds and … comparison be included in the financial statements for the general fund and major special revenue funds. The … plan with the actual cash receipts and disbursements for the year. The cash basis financial plan is presented as a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3i-budgetary-presentationTown of Rossie – Records and Reports and Cash Disbursements (2013M-168)
… our audit was to evaluate the Town’s financial operations for the period January 1, 2011, through December 31, 2012. … 2012 budgeted operating expenditures totaled $200,296 for the general fund and $288,160 for the highway fund. Key Findings The Supervisor did not …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-rossie-records-and-reports-and-cash-disbursements-2013m-168XV.7 Budget Allocations – XV. End of Year
… will need to be proactive in working with the Division of Budget as early as possible in the allocation of funds to … do the following prior to fiscal year-end (FYE): Resolve budget exceptions on transactions so the transaction can move … problems and resolve. Why is it important to resolve budget exceptions and move transactions through the workflow …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv7-budget-allocationsXI.18.I Sexual Harassment Prevention Certification – XI. Procurement and Contract Management
… the certification or the selected bidder’s statement detailing why the certification cannot be made as part of the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18i-sexual-harassment-prevention-certificationState Agencies Bulletin No. 220
… Purpose To provide agency procedures for making Pre-Shift Briefing adjustments Affected Employees … the Laws of 2000, which implements the 1999-2003 Agreement for employees in the Security Supervisors Bargaining Unit (BU61), provides a minimum annual guarantee of $1,248 for Pre-Shift Briefing pay for employees who occupied …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/220-adjustment-pre-shift-briefing-1999-2000IX.7.A Funds – IX. Federal Grants
… the SFS, the need for the creation and/or maintenance of funds for individual grants or common grant purposes is … a new fund has been identified in Bill Copy. Existing funds, regardless of historical purpose should be used for … via the [email protected] mailbox. SPECIAL REVENUE FUNDS-FEDERAL 25000-25099-Federal USDA/Food and Consumer …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7a-fundsState Comptroller Releases Municipal Audits
… counties, cities, towns and villages across the state to assess whether local officials adequately considered the … $104,572. The director presented questionable quotes to the board and did not properly seek competition for … contracts, including contracts totaling $44,864 awarded to a company to which the director had close personal ties. …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-releases-municipal-auditsCity of Troy – Budget Review (B5-13-20)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … the 2014 fiscal year are reasonable. Background The City of Troy, located in Rensselaer County, issued debt totaling … City of Troy Budget Review B51320 …
https://www.osc.ny.gov/local-government/audits/city/2013/11/18/city-troy-budget-review-b5-13-20Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal … restitution. However, county officials were not pursuing all possible revenue sources within the department. If the …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-audits-0Town of Edwards – Internal Controls Over Selected Financial Operations (2013M-20)
… Purpose of Audit The purpose of our audit was to assess the Town’s financial condition and internal … Town of Edwards is located in St. Lawrence County and has a population of 1,160 residents. The Town contained the … taken over the services the Village previously provided to its residents. The Town Board, which is composed of five …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-edwards-internal-controls-over-selected-financial-operations-2013m-20Village of Hoosick Falls – Internal Controls Over Selected Operations (2013M-1)
… Purpose of Audit The purpose of our audit was to review the Village’s financial and information … certification of payroll prior to printing checks. There was no evidence that the Board conducted an audit of claims. …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-hoosick-falls-internal-controls-over-selected-operations-2013m-1Savings Programs: NY 529 and NY ABLE
… NY’s 529 College Savings Program The best line of defense against the rising cost of higher education is to …
https://www.osc.ny.gov/savings