Search
Elmcrest Children’s Center, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Elmcrest … its early education center. Elmcrest is authorized by SED to provide preschool education services to children with … $18,264 in personal service costs, which consisted of bonuses and employee fringe benefits; $16,578 in overstated …
https://www.osc.ny.gov/state-agencies/audits/2017/05/24/elmcrest-childrens-center-inc-compliance-reimbursable-cost-manualSelected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees complied with rules and … initiative to determine whether the use of travel money by selected government employees was appropriate, we audited …
https://www.osc.ny.gov/state-agencies/audits/2013/09/04/selected-employee-travel-expenses-0Comptroller DiNapoli Releases School Audits
… and the Richfield Springs Central School District . “In an era of limited resources and increased accountability, … budgeting practices generated approximately $14 million in operating surpluses, which caused unexpended surplus funds to exceed statutory limits in each of those years. Norwich City School District - …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-school-auditsState Agencies Bulletin No. 2198
… Online (NYSPO) or by agencies, will have the employee’s full Social Security number. Taxable Gross Calculations: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2198-form-w-2-wage-and-tax-statement-tax-year-2023State Comptroller DiNapoli Releases Municipal & School Audits
… board may have been able to avoid increasing the 2023-24 tax levy. Lake Placid Central School District – Investment …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal Audits
… herself for more time than she was entitled, resulting in overpayments of about $12,800. Rockland County – Budget … that the significant revenue and expenditure projections in the 2023 proposed budget are reasonable. The 2023 proposed … of approximately $560,000 from the actual revenue received in the 2021 fiscal year and an $8.6 million decrease from …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-municipal-auditsSelected Procurement and Contracting Practices
… administrative office (System Administration) located in Albany. SUNY’s non-personal services expenditures are more … SUNY’s requirements to manage cost and could serve as best practice examples if more widely shared among the … to encourage campuses to identify, share, and adopt common best practices to manage costs and ensure efficiency. Other …
https://www.osc.ny.gov/state-agencies/audits/2015/07/06/selected-procurement-and-contracting-practicesComptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … or establish sound policies and procedures related to credit card usage and did not provide sufficient oversight … the council with cash flow analyses and did not submit casino revenue claims in a timely manner to the Seneca …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-municipal-auditsMedicaid Program – Improper Supplemental Maternity Capitation Payments to Managed Care Organizations
… premium for each enrolled recipient and, in turn, the MCOs pay for services their members require. In addition to the …
https://www.osc.ny.gov/state-agencies/audits/2021/11/29/medicaid-program-improper-supplemental-maternity-capitation-payments-managed-careState Agencies Bulletin No. 1943
… between 04/01/2021 and 09/30/2021 are affected. Background In March 2020, in response to the COVID-19 global pandemic, Congress passed … Medical Leave Expansion Action (EFMLEA). ARPA was enacted in March 2021, effective 04/01/2021. ARPA allows employers a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1943-covid-19-vaccination-leave-under-2021-american-rescue-plan-act-arpaState Agencies Bulletin No. 1984
… Effective Dates 2021 Form W-2s will include earnings paid in paychecks dated 01/06/2021 through 12/22/2021 for … Institution. Employees who worked for more than one agency in the same company during the year, for example, State of … Form W-2. Employees who worked for more than one agency in multiple companies, for example, both NYS and CUNY, will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1984-form-w-2-wage-and-tax-statement-calendar-year-2021Allegany-Limestone Central School District – Reserve Funds and Fixed Assets (2013M-228)
… $1 million to reserves and increased the real property tax levy by approximately 26 percent. The Board failed to …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/allegany-limestone-central-school-district-reserve-funds-and-fixed-assetsCollection of Fines Related to Tenant Complaints
… process, and policy weaknesses. ORA does not exercise its full authority to collect outstanding fines more timely. As … that accurately tracks fines and settlements. Exercise full authority to collect outstanding fines. Consider whether …
https://www.osc.ny.gov/state-agencies/audits/2019/12/11/collection-fines-related-tenant-complaintsComptroller DiNapoli Releases Municipal Audits
… of Lackawanna , Town of Willing and the Town of Wright . “In today’s fiscal climate, budget transparency and … The significant revenue and expenditure projections in the tentative budget for the general, electric, library … The significant revenue and expenditure projections in the preliminary budget are reasonable. However, based on …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-1Selected Employee Travel Expenses
… track coach routinely overestimated the amount of advance funds needed for athletic events. As a result, at one point … Also, the coach consistently returned unused advance funds more than 2 months later than required by the … his daughter as a volunteer coach and using State funds to pay for her travel with him and the team to local …
https://www.osc.ny.gov/state-agencies/audits/2014/05/07/selected-employee-travel-expensesComptroller DiNapoli Statement on Earth Day 2016
… P. DiNapoli urged individuals, government and businesses to seek out creative solutions and opportunities, whether big … world celebrate Earth Day by signing the Paris Agreement to limit global warming. We’ve come so far since the first … invests. Currently, he is asking ExxonMobil to explain how it can adjust its business model to meet the worldwide …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-statement-earth-day-2016Ignition Interlock Program Monitoring (2015-MS-4)
… to the Counties of Cortland , Erie , Montgomery , Otsego , Suffolk and Wayne . Purpose of Audit The purpose of our audit … using public resources for the State’s Ignition Interlock Program were adequately monitoring the program to help ensure … by criminal courts for these alcohol-related sentences. County probation departments monitor court-ordered …
https://www.osc.ny.gov/local-government/audits/county/2016/04/25/ignition-interlock-program-monitoring-2015-ms-4Internal Control System Components
… period January 1, 2013 through August 11, 2015. Background In 1987, the Legislature passed the New York State … control, and issuing the Standards for Internal Control in New York State Government (Standards). The Standards form the minimum expectations for internal control in State …
https://www.osc.ny.gov/state-agencies/audits/2015/10/01/internal-control-system-componentsInfrastructure Inspection and Maintenance
… State Thruway Authority (Thruway Authority), was created in 1992 to operate and maintain the New York State Canal … Law requires the Corporation to maintain the Canal System in good condition. The Corporation’s Canal Structure … inspection requirements and frequency standards, including in-depth inspections (Inspections) – both above and below …
https://www.osc.ny.gov/state-agencies/audits/2015/05/26/infrastructure-inspection-and-maintenanceCosts to Administer the Insurance Division Operations for the Three Fiscal Years Ended March 31, 2012
… Purpose To determine whether the Department of Financial Services (Department) is … expenses accurately, pursuant to Section 332, Article 3 of the Insurance Law. Our audit covered the period April 1, …
https://www.osc.ny.gov/state-agencies/audits/2013/10/09/costs-administer-insurance-division-operations-three-fiscal-years-ended-march-31-2012