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Baldwinsville Central School District – Financial Management (2016M-65)
… Purpose of Audit The purpose of our audit was to examine the District’s financial management practices for … or effectively manage the District’s financial condition to ensure that the general fund’s unrestricted fund balance … reserves, totaling approximately $18 million, appear to be overfunded or unwarranted. The District does not have a …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/baldwinsville-central-school-district-financial-management-2016m-65West Valley Central School District – Financial Management (2013M-178)
… The West Valley Central School District is located in Cattaraugus County. The District is governed by the Board … past four years by more than $3.8 million, which resulted in operating surpluses totaling $1.3 million. Therefore, the majority of the $2.4 million in Board-appropriated unexpended surplus funds was not needed …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/west-valley-central-school-district-financial-management-2013m-178Town of Rhinebeck – Internal Controls Over Cash Management and Information Technology (2013M-36)
… over cash management. Although the Board implemented a policy to segregate cash functions, the policy was inadequate and did not effectively segregate the … office or develop compensating controls and revise the policy to address the Clerk’s duties. Ensure that deposits …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-rhinebeck-internal-controls-over-cash-management-and-information-technologyFund Financial Data – 2021 Financial Condition Report
… Fund financial statements provide a short-term view of … funding and spending for particular purposes. The General Fund is used to report sources of funds and expenditures that … are not required to be accounted for in another separate fund. In New York State, significant sources of funds that …
https://www.osc.ny.gov/reports/finance/2021-fcr/fund-financial-dataState Agencies Bulletin No. 1706
… Purpose To notify DMNA agencies of a new deduction code for pre-tax contributions to the New … Plan (NYSDCP) Affected Employees DMNA employees in agencies 01071, State Active Duty (SAD), and 01072, … be directed to the Deferred Compensation Helpline at 1-800-422-8463. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1706-new-deferred-compensation-eligibility-division-military-and-navalState Agencies Bulletin No. 954
… inform agencies of the new Additional Pay Earnings codes and to provide instructions to pay the Mentoring Premium. … Employees PEF represented employees in Agencies 11260 and 11270 who take part as mentors in the Mentoring Program … of Understanding between the NYS Education Department and PEF, certain PEF represented employees of the Schools for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/954-mentoring-premium-nys-schools-deaf-and-blindState Agencies Bulletin No. 1160
… Uniform Allowance will continue as a separate payment for part time temporary and seasonal employees covered by … Sequence, Grade, Bargaining Unit, Pay Basis Code, Part-time Percentage, Action Reason, Old Comp Rate, New Comp … Employee Name, Grade, Bargaining Unit, Pay Basis Code, Part-time Percentage, Action Reason, Old Comp Rate, Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1160-implementation-general-salary-and-other-increases-and-ending-andComptroller DiNapoli Releases State Audits
… pharmacy claims totaling approximately $15 million for prescription drugs ordered by the doctor were all necessary. … Enforcement was effectively and efficiently combating prescription drug diversion and abuse in New York state, in … Sunshine include personal service costs of $1,392,542 and non-personal service costs of $383,892. …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-state-audits-0Comptroller DiNapoli and Attorney General James Announce Guilty Plea of Mount Vernon Mayor Richard Thomas
… Attorney General Letitia James. "New Yorkers put their faith in our public servants, and Mayor Thomas’ gross violation of that faith constitutes the utmost disloyalty to those he was sworn …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-and-attorney-general-james-announce-guilty-plea-mount-vernon-mayor-richardOpinion 90-59
… -- Gifts and Loans (removal of snow and ice from private road) STREETS AND HIGHWAYS -- Private Roads (removing of snow … §140: A town may not regularly plow and sand a private road belonging to a disabled individual, except in an … ask whether a town may regularly plow and sand a private road belonging to a disabled individual. A town …
https://www.osc.ny.gov/legal-opinions/opinion-90-59Opinion 90-58
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-90-58Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the … New York State Comptroller Thomas P DiNapoli today announced his office completed audits of the …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-releases-school-auditsDiNapoli: Retired Westchester County Police Officer Indicted for Forging State Records to Illegally Double-Dip From State Pension Fund
… over $163,000 from the New York State and Local Retirement System (NYSLRS) by taking unlawful pension payments and … forged documents to scam the New York state retirement system,” DiNapoli said. “He will now face the consequences of … Safeguarding the New York State and Local Retirement System and maintaining its integrity are priorities for my …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-retired-westchester-county-police-officer-indicted-forging-state-records-illegally-doubleAuditing Travel/Conference Claims – Travel and Conference Expense Management
… The audit of travel and conference claims is required by law and is an essential … Is there sales tax included in hotel charges? Is there conference or training information, if applicable, that includes dates, times and location? Do the conference or training dates correspond to the travel dates …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/auditing-travelconference-claimsXII.6.E Making an Emergency Payment – XII. Expenditures
… Units how to process vouchers to vendors when an emergency procurement exists and the vendor cannot be added using the Vendor Add process prior to payment. An emergency procurement is one in which an urgent and unexpected … of Contracts’ approval must be obtained for an emergency procurement if the procurement’s value is over the State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6e-making-emergency-paymentState Comptroller DiNapoli Releases School Audits
… his office completed audits of the Brewster Central School District , General Brown Central School District , Onondaga Central School District , Spencer-Van Etten Central School District … his office completed audits of the Brewster Central School District General Brown Central School District …
https://www.osc.ny.gov/press/releases/2014/11/state-comptroller-dinapoli-releases-school-auditsSelected Aspects of Toll Collections
… New York State laws and regulations to assess and collect toll revenues for use of the Thruway. To reduce congestion, … The Thruway system consists of barrier segments, where the toll at each plaza is based on fixed amounts, and mainline segments, where the toll is based on the distance between the vehicle entry and …
https://www.osc.ny.gov/state-agencies/audits/2025/09/23/selected-aspects-toll-collectionsDo Not Call Enforcement Efforts
… consumers to register their personal mobile and landline phone numbers on a central national registry to reduce … in 2001. Initially, New York consumers registered their phone numbers on a statewide registry. In 2003, the Federal … to penalties up to a maximum of $11,000 per violation. The number of Do Not Call complaints has been increasing, both in …
https://www.osc.ny.gov/state-agencies/audits/2018/09/28/do-not-call-enforcement-effortsMedicaid Program – Improper Episodic Payments to Home Health Providers
… or home self-care or in the event of the patient’s death. For the period May 1, 2012 through December 31, 2015, … to identify and recover overpayments when CHHAs do not bill according to Department guidelines. Other Related …
https://www.osc.ny.gov/state-agencies/audits/2016/12/08/medicaid-program-improper-episodic-payments-home-health-providersAll My Children Day Care – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs submitted by All My Children Day Care (AMC) on its Consolidated Fiscal Reports … To determine whether the costs submitted by All My Children Day Care on its Consolidated Fiscal Reports were …
https://www.osc.ny.gov/state-agencies/audits/2022/06/08/all-my-children-day-care-compliance-reimbursable-cost-manual