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Operational Advisory No. 24
… of the State Comptroller (OSC) has updated the Guide to Financial Operations Chapter XV – End of Year , regarding … needed information and final deadlines pertaining to the end of New York State fiscal year. Chapter XV – End of … Knowledge Transfer (ASK) with any general questions you have regarding the content of this advisory. ASK can be …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/24-fiscal-year-end-2024-25-important-datesOpinion 2002-2
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … credit after entitlement age); (voluntary waiver of right to begin receiving award at entitlement age) GENERAL … A service award program may provide for a participant to earn service credit after attaining the program's …
https://www.osc.ny.gov/legal-opinions/opinion-2002-2-0State Agencies Bulletin No. 1034
… Purpose To provide agencies with instructions to apply the educational assistance benefit to employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1034-educational-assistance-benefitsState Agencies Bulletin No. 857
… Purpose To provide agencies with instructions to apply the Educational Assistance Benefit to employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/857-educational-assistance-benefitsState Agencies Bulletin No. 936
… Purpose To provide agencies with instructions to apply the educational assistance benefit to employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/936-educational-assistance-benefitsJustice Center Audits
… S.5446 (Carlucci) - Authorizes certain reports relating to reportable incidents involving vulnerable persons to be made available to officers and employees of the state comptroller for the …
https://www.osc.ny.gov/legislation/justice-center-auditsState Comptroller DiNapoli and Manhattan D.A. Bragg Announce Indictment of Former NYU Director of Finance for $3.5M Fraud
… Manhattan District Attorney Alvin Bragg and New York State Comptroller Thomas DiNapoli today announced the indictment of … which helps school districts improve results for English language learners, and the Technical Assistance …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-and-manhattan-da-bragg-announce-indictment-former-nyu-director-finance-35mWalton Fire District – Financial Operations (2017M-238)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of … variances in appropriations. The District does not have a documented fund balance policy or capital plan. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/23/walton-fire-district-financial-operations-2017m-238Alternative and Out-of-Service Death Benefits – En-Con Police Officers Plan
… If you die while in service after having become eligible to retire, an alternative death benefit may be payable. This … vested member with at least ten years of credited service, have not retired and you die more than one year after leaving …
https://www.osc.ny.gov/retirement/publications/1822/alternative-and-out-service-death-benefitsCommunity Fire and Rescue, Inc. - Financial Activities (2019M-93)
… an adequate audit of the Treasurer’s books is performed, in compliance with Company bylaws. Officials agreed with our …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/09/20/community-fire-and-rescue-inc-financial-activities-2019m-93DiNapoli: Pre-K Special Education Schools Took $1.4 Million in Unallowed Expenses
… in taxpayer reimbursements for ineligible costs, according to audits released today by New York State Comptroller Thomas P. DiNapoli. “Our audits continue to find special education providers that make poor financial … $194,438 in lump sum bonuses for staff that did not have required performance justification; $132,846 in salary …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-pre-k-special-education-schools-took-14-million-unallowed-expensesOrange County Department of Social Services – Contract Monitoring and Payments (2014M-80)
… Purpose of Audit The purpose of our audit was to examine the County’s internal controls over service … reports as required by contract. The Department does not have evidence that proper contract monitoring is occurring. … of claims. Key Recommendations Require service providers to submit all reports as per their contracts. Implement …
https://www.osc.ny.gov/local-government/audits/county/2014/06/06/orange-county-department-social-services-contract-monitoring-and-payments-2014m-80Multiple Dwelling Property Inspections (2018-MS-1)
… Determine if municipalities are utilizing resources to perform FSPM inspections of residential buildings with … or nonexistent MD inspection programs and Utica did not have a feasible program. Follow-up on violations did not always occur timely to ensure violations were resolved. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/08/03/multiple-dwelling-property-inspections-2018-ms-1Elba Central School District - Financial Management (2018M-96)
… use all of the appropriated fund balance. Taxpayers might have realized $570,000 in cumulative tax savings had the … in 2013-14 and if the Board had used overfunded reserves to pay $860,000 of related expenditures rather than … based on historical or other known trends. Review reserves to determine whether they are necessary and reasonably …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/elba-central-school-district-financial-management-2018m-96Harrisville Central School District – Claims Audit (2016M-215)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the District’s claims … responsible claims auditor. Non-BOCES claims that did not have adequate supporting documentation were approved for … Recommendations Ensure that all claims are audited prior to being paid. Ensure that adequate supporting documentation …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/harrisville-central-school-district-claims-audit-2016m-215Ogdensburg City School District – Medicaid Reimbursements (2022M-52)
… provided. Submit reimbursement claims for all eligible unclaimed services. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/ogdensburg-city-school-district-medicaid-reimbursements-2022m-52Ellenville Central School District – Network User Accounts (2022M-18)
… 462 were not used to log into the District’s IT system in at least six months from the date of our test. Established …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/ellenville-central-school-district-network-user-accounts-2022m-18Peekskill City School District - Network User Accounts (2021M-195)
… manage and monitor network user accounts. In addition to sensitive information technology (IT) control weaknesses which we communicated confidentially to officials, we found District officials should have: Disabled 133 of the District’s 821 network user …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/peekskill-city-school-district-network-user-accounts-2021m-195Rotterdam-Mohonasen Central School District - Cafeteria Operations (2019M-114)
… calculated the cost or revenue-per-meal equivalent (ME). Although District officials selected their cafeteria … should calculate and monitor cost- and revenue-per-ME. The food service supervisor should review the New York …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/rotterdam-mohonasen-central-school-district-cafeteria-operations-2019mNiagara Wheatfield Central School District - Niagara Power Coalition and Native American Revenues (2019M-227)
… service fund although the funds had not been designated to pay debt. District officials improperly restricted funds … the debt reserve and, if appropriate, transfer these funds to a special revenue fund. Consult with legal counsel on the … our findings and recommendations and indicated that they have initiated, or planned to initiate, corrective action. … …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/niagara-wheatfield-central-school-district-niagara-power-coalition-and