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Comptroller DiNapoli Releases School District Audits
… did not always obtain competitive pricing in compliance with the school’s procurement policy or publicly advertise …
https://www.osc.ny.gov/press/releases/2019/04/comptroller-dinapoli-releases-school-district-audits-0Service Credit Purchase Payments – Legacy Reporting
… of months they are purchasing. For example, if the member is purchasing 36 months of service, the payments may be … way for members to manage and make additional payments is through their Retirement Online member accounts . If … before the deductions are taken. If the member’s SCP is covered under Section 414(h), the letter we send notifying …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/service-credit-purchase-paymentsUnified Court System Bulletin No. UCS-328
… automatically, such as OT at 1.5 for CUNY/UCS 35 hr (OTD), will be calculated incorrectly if the dates …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-328-april-2022-and-april-2023-state-new-york-unified-court-systemDiNapoli Statement on MTA Budget
… Thomas P. DiNapoli released the following statement on the Metropolitan Transportation Authority's 2026 Adopted Budget: "The Metropolitan Transportation … in order to prepare for potential federal funding cuts. “On the spending side, the MTA proactively targeted additional …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-statement-mta-budgetTaxable Travel
… to travel from his home (or rental vehicle pick-up location) to his work area, as these are commuting costs and, …
https://www.osc.ny.gov/state-agencies/audits/2018/07/06/taxable-travelControls Over Cash Advance Accounts
… of Motor Vehicles has adequate controls over the cash advance accounts it oversees to ensure the money is … Background Under Section 115 of the State Finance Law, cash advances are issued to State agencies for purposes such as petty cash, travel, and other funding needs (e.g., confidential, …
https://www.osc.ny.gov/state-agencies/audits/2015/04/06/controls-over-cash-advance-accountsImproper Payments to a Dentist (Follow-Up)
… Purpose To determine the extent of implementation of the three … made in our audit report, Improper Payments to a Dentist (Report 2012-S-52). Background Our initial audit … To determine the extent of implementation of the three …
https://www.osc.ny.gov/state-agencies/audits/2015/09/30/improper-payments-dentist-followMedicaid Program – Medicare Part D Clawback Payments
… opportunities for cost reduction of Part D clawback payments totaling $2.9 million for the period January 1, 2017 … needs to assess the appropriateness of the following payments: $1.65 million in payments on behalf of 2,315 recipients who were receiving …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/medicaid-program-medicare-part-d-clawback-paymentsWallkill Central School District – Claims Auditing (2023M-52)
… corrective action. Appendix B includes our comments on certain issues officials raised in their response. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/29/wallkill-central-school-district-claims-auditing-2023m-52Dayton Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2012M-337)
… controls are adequate to ensure that financial activity is properly recorded and reported and that Company moneys are … 2013. Background The Dayton Volunteer Fire Company, Inc. is located in the Town Dayton in Cattaraugus County. The Company is governed by an elected President, Treasurer and Secretary. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/12/dayton-volunteer-fire-company-inc-internal-controls-over-financialVillage of Fairport Urban Renewal Agency – Board Governance (2015M-196)
… of the Agency’s financial and operational activities for the period October 1, 2012 through March 12, 2015. … appointed by the Village Board. Operating expenses for the 2013-14 fiscal year totaled approximately $2.36 … commingled bank accounts and accounting records for the three entities. The Agency inappropriately gifted …
https://www.osc.ny.gov/local-government/audits/miscellaneous/2016/03/31/village-fairport-urban-renewal-agency-board-governance-2015m-196Orleans County – Department of Social Services (2012M-222)
… 1, 2011, to September 7, 2012. Background Orleans County is located in western New York State and has a population of 42,883. The County is governed by a seven-member Legislature. The County’s … obtaining SNAP application/recertification documentation is consistent and that the appropriate documentation is …
https://www.osc.ny.gov/local-government/audits/county/2013/01/18/orleans-county-department-social-services-2012m-222City of Rye – Boat Basin Fund (2013M-289)
… Purpose of Audit The purpose of our audit was to examine the City’s Boat Basin fund financial operations … 2000 and 2001, the City contracted with an outside vendor to analyze and calculate cost allocations for its enterprise … City increased the administrative services costs charged to the Boat Basin each subsequent year until 2009, but City …
https://www.osc.ny.gov/local-government/audits/city/2014/01/03/city-rye-boat-basin-fund-2013m-289Rockland Board of Cooperative Educational Services – Administrator Compensation, Financial Management and Purchasing (2017M-60)
… districts that educate approximately 41,000 students in Rockland County. BOCES is governed by a nine-member Board … approximately $69,000. BOCES has more than $14.6 million in restricted funds that should have been returned to … collection. The Board and Superintendent incurred $70,290 in travel-related costs in fiscal years 2013-14 and 2014-15 …
https://www.osc.ny.gov/local-government/audits/boces/2017/12/15/rockland-board-cooperative-educational-services-administrator-compensationTri-Valley Central School District – Budgeting (2014M-094)
… Tri-Valley Central School District (District) is located in Sullivan and Ulster Counties, and is governed by the Board … comprises nine elected members. There are two schools in operation within the District, with approximately 1,100 … experienced accumulated operating surplus of $5.3 million. In addition, if outstanding tax certiorari proceedings …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/tri-valley-central-school-district-budgeting-2014m-094Village of Gowanda – Procurement (2013M-175)
… and $445,993 for the water fund. Key Finding We tested 16 purchases totaling $408,028 made in the 2011-12 and …
https://www.osc.ny.gov/local-government/audits/village/2013/09/13/village-gowanda-procurement-2013m-175Town of Lebanon – Justice Court (2013M-247)
… March 31, 2013. Background The Town of Lebanon is located in Madison County and has a population of 1,332 residents. … failed to account for all moneys received, resulting in a $2,295 shortage in the Justice’s account. The Justice did not prepare monthly …
https://www.osc.ny.gov/local-government/audits/town/2013/10/17/town-lebanon-justice-court-2013m-247Oswego School District Public Library – Selected Cash Receipts (2013M-397)
… of money paid to the Library when there are refunds in property assessments due to tax certiorari judgments. … and recording of tax revenues to ensure that all real property taxes are received. The Library Fiscal Officer or …
https://www.osc.ny.gov/local-government/audits/library/2014/03/21/oswego-school-district-public-library-selected-cash-receipts-2013m-397Tuckahoe Common School District – Purchasing (2013M-158)
… 2011, to February 28, 2013. Background The Tuckahoe Common School District is located in Suffolk County in the Town of … Tuckahoe Common School District Purchasing 2013M158 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/08/tuckahoe-common-school-district-purchasing-2013m-158Town of Wheatfield – Recreation Department Cash Receipts and Information Technology (2013M-200)
… is located in Niagara County. The Town is governed by the Town Board, which is composed of five elected members, … stand bank account and were not reviewed and approved by the Board, or recorded in the financial system. Town … stand cash receipts and disbursements are accounted for by the Supervisor. Ensure that concession stand disbursements …
https://www.osc.ny.gov/local-government/audits/town/2013/09/20/town-wheatfield-recreation-department-cash-receipts-and-information-technology-2013m