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Selected Aspects of Discretionary Spending
… Other Related Audits/Reports of Interest Battery Park City Authority: Selected Aspects of Discretionary …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spendingState Agencies Bulletin No. 278
… the normal waiver process must be reported using normal payroll procedures. Questions If there are any questions, contact your payroll auditor. … To describe new Earns Codes for the Time …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/278-tracking-expenditures-related-overtime-worked-due-events-september-11State Comptroller DiNapoli Releases School District Audits
… were overpaid by $20,595 in their final salary payouts. Employee leave accruals and usage were not always recorded … $1,600. Huntington Union Free School District – Online Banking (Suffolk County) While auditors determined that online banking transactions were appropriate, the board and district …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-school-district-auditsDiNapoli Orders Divestment of Russia Holdings
… New York State Comptroller Thomas P. DiNapoli, sole trustee of the New York State Common Retirement Fund (Fund), today announced that he …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-orders-divestment-russia-holdingsLength of Service Award Programs (2014-MS-1)
… Fire Department [pdf] , Walden Fire District [pdf] , and West Seneca Fire District No. 5 [pdf] . Purpose of Audit The … that sponsors a LOSAP is required to establish a point system that complies with New York State General Municipal Law (GML). The point system …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/06/length-service-award-programs-2014-ms-1Reducing the Cost of Hospital Services Provided to County Inmates (2013-MS-4)
… , Rensselaer [pdf] and Westchester [pdf] Counties. Purpose of Audit The purpose of our audit was to determine if counties are controlling … eight counties audited totaled about $2.8 million in 2012. Of this amount, about $1.4 million, or 50 percent, was for …
https://www.osc.ny.gov/local-government/audits/county/2014/09/19/reducing-cost-hospital-services-provided-county-inmates-2013-ms-4Holley Central School District – Financial Condition (2013M-342
… Purpose of Audit The purpose of our audit was to examine the District’s financial management practices for … operating surpluses, which caused unexpended surplus funds to significantly exceed the statutory limit each year. … District officials annually appropriated fund balance to reduce the tax levy, these funds were not needed because …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/holley-central-school-district-financial-condition-2013m-342Maximus, Inc.
… to identify opportunities for cost control measures under contract C025147. We examined vouchers as part of our daily … to the present. Background DOH added $435 million in contract amendments for services outside the scope of the original contract. The services were related to the New York Health …
https://www.osc.ny.gov/state-agencies/audits/2014/05/06/maximus-inc2014 Year End Report
… Purpose The objective of our examination was to determine whether payments to claimants and medical providers (claims) by the Workers’ … automated payment system, where the claims are subjected to various system edits and validation checks, approved, and …
https://www.osc.ny.gov/state-agencies/audits/2015/03/30/2014-year-end-reportArgyle Central School District – Internal Controls Over Payroll (2014M-051)
… District had established effective internal controls over payroll and leave accruals for the period July 1, 2012 … written policies and procedures for processing payroll. The bookkeeper’s payroll duties were not adequately …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/argyle-central-school-district-internal-controls-over-payroll-2014m-051City of Amsterdam – Budget Review (B24-5-5)
… exceed $8.3 million to liquidate the cumulative deficits in the City’s general, transportation, sewer and recreation … The significant revenue and expenditure projections in the 2024-25 proposed budget are reasonable. However, we … City officials did not implement all recommendations in our previous budget review letter when preparing the …
https://www.osc.ny.gov/local-government/audits/city/2024/05/13/city-amsterdam-budget-review-b24-5-5Metro Therapy, Inc. – Compliance With the Reimbursable Cost Manual
… documented adequately, and allowable pursuant to the State Education Department’s (SED) Reimbursable Cost Manual … schools, or neighborhood community centers. Pursuant to State Education Law, special education providers (including … requirements. Other Related Audits/Reports of Interest State Education Department: Bilingual SEIT & Preschool, Inc. …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/metro-therapy-inc-compliance-reimbursable-cost-manualOpinion 89-46
… board. You ask whether a person who otherwise qualifies for office, but is not a citizen of the United States, may … §271; 16 Opns St Comp, 1960, p 399). The qualifications for holding a town office are contained in Public Officers … has expressed the opinion that an "elector of the town" for purposes of section 23 is a resident of the town who, if …
https://www.osc.ny.gov/legal-opinions/opinion-89-46Comptroller DiNapoli Releases School Audits
… equivalent to 11 percent of the ensuing years' budgets, or nearly three times the amount allowed by law. Also, the … as profit and loss statements, up-to-date activity ledgers or inventory control forms. ### For access to state and local …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-school-auditsMattituck-Cutchogue Union Free School District – Financial Condition (2013M-322)
… The Mattituck-Cutchogue Union Free School District is located in the Town of Southold in Suffolk County. The District is governed by the Board of Education comprising seven …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/24/mattituck-cutchogue-union-free-school-district-financial-condition-2013mDisposal of Electronic Devices
… that all memory devices had been removed. One of the hard drives contained personal, private and sensitive … date of birth and certain health-related data. The printer hard drive and cameras also contained retrievable data, and … Reinforce policies and procedures to ensure that all hard drives are removed from electronic devices and properly …
https://www.osc.ny.gov/state-agencies/audits/2013/04/25/disposal-electronic-devicesTown of Wawarsing – Payroll and Leave Accruals (2013M-202)
… Purpose of Audit The purpose of our audit was to determine the accuracy of the amounts paid to employees through the Town’s payroll and the accumulation … and use of leave accruals for the period January 1, 2011, to August 31, 2012. Background The Town of Wawarsing is …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-wawarsing-payroll-and-leave-accruals-2013m-202State Comptroller DiNapoli Releases Municipal Audits
… procurement policy and that all claims were approved prior to payment. None of the 18 purchases of goods and services … $58,117 (11%), complied with the procurement policy. As a result, taxpayers do not have assurance that goods and … in the most economical manner. Seven claims and 44 debit card transactions totaling $8,346 were paid prior to …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-municipal-auditsAllocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act
… Objective To determine if the Department of Motor Vehicles (Department) … the Program The Department administers the Acts pursuant to Articles VI and VII of the Vehicle and Traffic Law. These …
https://www.osc.ny.gov/state-agencies/audits/2019/12/13/allocation-billing-and-collection-expenses-administering-motor-vehicle-financial-securityControls Over Unclaimed Bottle Deposits (Follow-Up)
… The Department of Taxation and Finance (Department) is responsible for enforcing certain aspects of the New York … and one was partially implemented. The Department is not required to respond to this follow-up report. However, we allow 30 days from the date this report is issued for officials to provide information on any actions …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/controls-over-unclaimed-bottle-deposits-follow