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State Comptroller DiNapoli Releases Municipal & School Audits
… not adequately manage nonstudent network and local user account access or develop an information technology (IT) …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-0Opinion 97-6
… of County Law, article 6) COUNTY LAW, §§300, 301(8), 303, 308: The cost of constructing an addition to house an … access service within such municipality (County Law, §303[1]). Section 307 authorizes the expenditure of surcharge … also those costs necessarily incidental thereto (1995 Opns St Comp No. 95-5, p 8; 1990 Opns St Comp No. 90-51, p 116). …
https://www.osc.ny.gov/legal-opinions/opinion-97-6Medicaid Program – Medicaid Overpayments for Medicare Part B Services Billed Directly to eMedNY
… from June 1, 2012 through May 31, 2017. Background Many of the State’s Medicaid recipients are also eligible for … supplementary medical insurance coverage for a range of outpatient medical services, physician services, and … B cost-sharing amounts (e.g., deductibles and coinsurance) on behalf of dual-eligibles. In December 2009, the Department …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/medicaid-program-medicaid-overpayments-medicare-part-b-services-billed-directly-emednyState Agencies Bulletin No. 503
… Purpose To provide agencies with the new procedure for calculating promotions for PEF … Sum Payments. Affected Employees Employees represented by the Public Employees Federation (PEF) who are promoted on … September 14, 2004. Background Article 7.10(a) of the collective bargaining agreement between the State of New …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/503-calculating-base-salary-pef-employees-who-have-been-promotedXII.4.F Proper Invoice – XII. Expenditures
… is a written or electronic request for payment submitted by the vendor that must contain the following information: … and Purchase order (PO) number, if applicable, as provided by ordering agency. When an invoice does not contain the … or rendered. If the goods, property, or services included on an invoice have not been delivered or rendered, agencies …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4f-proper-invoiceRepaying Your NYSLRS Loan after Retirement
… System (ERS) retirees who retired with an outstanding loan to repay that loan and increase their pension. Retirees cannot take a new loan from NYSLRS. If you are not yet retired, visit our Loans … System ERS retirees who retired with an outstanding loan to repay that loan and increase their pen …
https://www.osc.ny.gov/retirement/retirees/repaying-your-nyslrs-loan-after-retirementComptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … protect taxpayer dollars from waste, fraud and abuse. New York’s school districts annually spend approximately $60 … New York State Comptroller Thomas P DiNapoli today announced the …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-audits-1Solvay Union Free School District – Payroll (2017M-257)
… and in the employee-paid portion of health and dental insurance premiums. Key Recommendations Implement …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/02/solvay-union-free-school-district-payroll-2017m-257Ellenville Central School District – Financial Condition (2015M-330)
… The Ellenville Central School District is located in the Towns of Wawarsing and Rochester in Ulster County and the Town of Mamakating in Sullivan County. The District, which operates three …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/ellenville-central-school-district-financial-condition-2015m-330University Preparatory Charter School for Young Men – Student Enrollment and Billing (2013M-292)
… Audit The purpose of our audit was to examine the School’s student enrollment and billing process for the period July 1, … residences and require new proof of residence when a student moves. Periodically update changes in students’ … University Preparatory Charter School for Young Men Student Enrollment and Billing 2013M292 …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/24/university-preparatory-charter-school-young-men-student-enrollment-andLakeview Public Library – Tuition Reimbursement and Procurement (2014M-104)
… October 31, 2013. Background The Lakeview Public Library is located in the Town of Hempstead in Nassau County and was created by a special act of the State Legislature in 1963. The Library, …
https://www.osc.ny.gov/local-government/audits/library/2014/07/18/lakeview-public-library-tuition-reimbursement-and-procurement-2014m-104Town of Wright – Financial Operations (2014M-277)
… June 30, 2014. Background The Town of Wright is located in Schoharie County and has a population of approximately … Board did not perform an annual audit of the Supervisor’s books and records. Key Recommendations Adopt realistic … compliance. Perform an annual audit of the Supervisor’s books and records. …
https://www.osc.ny.gov/local-government/audits/town/2015/04/10/town-wright-financial-operations-2014m-277Southampton Union Free School District – Special Education Claims Processing (2016M-200)
… The Southampton Union Free School District is located in the Town of Southampton, Suffolk County. The District, … claims but have not formally documented their procedures in writing, which can lead to a lack of guidance and inconsistencies in how the procedures are carried out. Key Recommendation …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/southampton-union-free-school-district-special-education-claimsSauquoit Valley Central School District – Financial Condition (2016M-88)
… Background The Sauquoit Valley Central School District is located in the Towns of Bridgewater, Kirkland, Marshall, New Hartford … Key Findings District officials have not developed a long-term financial plan to maintain financial stability. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/sauquoit-valley-central-school-district-financial-condition-2016m-88Lyme Central School District – Financial Condition (2016M-383)
… our audit was to assess the District’s financial condition for the period July 1, 2014 through May 31, 2016. Background … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $8 million. … Key Findings The Board overestimated appropriations for 2014-15 and 2015-16 by an average of $1 million. District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/lyme-central-school-district-financial-condition-2016m-383Village of Canajoharie – Procurement (2015M-36)
… October 31, 2014. Background The Village of Canajoharie is located in the Town of Canajoharie in Montgomery County, and has a population of approximately 2,180. The Village is governed …
https://www.osc.ny.gov/local-government/audits/village/2015/06/15/village-canajoharie-procurement-2015m-36Village of Sagaponack – Claims Processing (2017M-124)
… 28, 2017. Background The Village of Sagaponack is located in the Town of Southampton in Suffolk County and has a population of approximately 310. … supporting documentation, and that purchases are made in accordance with Village policy. Ensure that Village …
https://www.osc.ny.gov/local-government/audits/village/2017/09/15/village-sagaponack-claims-processing-2017m-124Village of Potsdam – Financial Condition (2017M-61)
Village of Potsdam Financial Condition 2017M61
https://www.osc.ny.gov/local-government/audits/village/2017/05/26/village-potsdam-financial-condition-2017m-61Town of Colchester – Financial Condition (2016M-376)
… 31, 2016. Background The Town of Colchester is located in Delaware County and has a population of approximately … Budgeted appropriations for the general and highway funds in 2016 totaled approximately $2.8 million. Key Findings The … and overestimated expenditures by 18 percent, on average, in the general fund. Key Recommendations Adopt a …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-colchester-financial-condition-2016m-376Town of Kiantone – Town Clerk (2014M-273)
… audit was to review the processes and procedures over Town Clerk operations for the period January 1, 2013 through … appropriations for 2014 totaled $559,156. Key Findings The Clerk did not remit all property tax penalties and interest due the Supervisor. The Clerk did not record or deposit collections in a timely …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-kiantone-town-clerk-2014m-273