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IDA 2021
Office of the New York State Comptroller, IDA 2021
https://www.osc.ny.gov/files/local-government/data/excel/ida-2021.xlsxLDC 2021
Office of the New York State Comptroller, LDC 2021
https://www.osc.ny.gov/files/local-government/data/excel/ldc-2021.xlsxCity of Yonkers - Internal Controls Over Cash Collections (2018M-14)
… revenues ($17,241) collected from credit card payments due to the credit card vendor improperly withholding funds. Ice … rink collections totaling $5,364 were unaccounted for due to inadequate segregation of duties. Cash was not deposited … credit card vendor and the Internal Revenue Service (IRS) to recover funds withheld. Provide oversight and segregate …
https://www.osc.ny.gov/local-government/audits/city/2019/11/22/city-yonkers-internal-controls-over-cash-collections-2018m-14Hadley-Luzerne Central School District - Financial Management (2018M-103)
… balance in the general fund. Review reserves to determine if amounts are necessary and reasonable and ensure a plan for …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/26/hadley-luzerne-central-school-district-financial-management-2018m-103Comptroller DiNapoli and A.G. Scheneiderman Announce 2 to 6 Year Prison Sentence for Former Councilman Ruben Wills in Public Corruption Scheme
… and political expenses, including at Nordstrom and Home Depot. Wills also used a portion of the money to pay … Chiara of the Public Integrity Bureau prosecuted the case. Legal Support Analyst Dillon Kraus provided important …
https://www.osc.ny.gov/press/releases/2017/08/comptroller-dinapoli-and-ag-scheneiderman-announce-2-6-year-prison-sentence-former-councilman-rubenUnified Court System Bulletin No. UCS-270
… Purpose To inform agencies of OSC’s automatic processing and to provide instructions for … Basis Code Background Pursuant to Article 7-B, Section 220 of the Judiciary Law and the agreement between the Chief Administrative Judge and the Office of the State Comptroller, the total regular earnings received …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-270-2018-year-end-adjustment-judges-and-justices-unified-courtGeorgetown Fire District – Board Oversight (2014M-264)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of … auditor. The Board has not adopted policies and procedures to establish a reasonable level of unrestricted fund balance to be maintained, and fund balance as of December 31, 2013 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/georgetown-fire-district-board-oversight-2014m-264UnitedHealthcare – Overpayments for Out-of-Network Anesthesia Services Provided at In-Network Ambulatory Surgery Centers
… providers for the same services. Key Finding We identified overpayments totaling $991,357 that occurred …
https://www.osc.ny.gov/state-agencies/audits/2018/08/13/unitedhealthcare-overpayments-out-network-anesthesia-services-provided-network-ambulatoryIV.4.B Department Operations – Non-Personal Service – IV. Accounting Codes - Uses and Descriptions
… consultant services, accounting/auditing services, legal services, etc. Contractual services do not involve … services not specifically identified elsewhere. 55128 Home Health Aides Home Health Aides 55129 Hospitals Payment … Security Supplies Security guard items such as ammunition, weapons, handcuffs, alarm systems used to protect State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4b-department-operations-non-personal-serviceDiNapoli: IDA Audits Reveal Need For Improved Project Oversight
… allow the IDA to recover the financial incentives provided if businesses fail to produce the intended benefits; and … was approved by both houses of the state Legislature and, if signed into law by the Governor, will address many of the … project agreements to include the recapture of benefits if job creation goals are not met. Equally important, the new …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-ida-audits-reveal-need-improved-project-oversightAccounts Payable Advisory No. 49
… Update: The below sections of the Guide to Financial Operations (GFO) are either new or were updated to reflect changes in the Statewide Financial System (SFS) effective April 1, …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/49-gfo-updates-basis-date-invoice-received-date-mir-date-and-paymentLyme Central School District – Financial Condition (2016M-383)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/lyme-central-school-district-financial-condition-2016m-383Contract with EBSCO Subscription Services, Inc. (Follow-Up)
… examined billings to one agency, the State University of New York, and found EBSCO was billing in excess of the $35 … None Other Related Audit/Report of Interest New York State Office of General Services: Contract with …
https://www.osc.ny.gov/state-agencies/audits/2013/05/13/contract-ebsco-subscription-services-inc-followXIII.11 Submitting Travel and Expense Reimbursement Requests for Inactive Employees – XIII. Employee Expense Reimbursement
… accurate reporting of taxable and nontaxable expenses and reconciliation of travel card charges. If an employee has …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii11-submitting-travel-and-expense-reimbursement-requests-inactive-employeesXVII.3 Lapsing Transaction Deadlines – XVII. Lapsing Appropriations
… must be the published lapse date or earlier. P-Card Reconciliation Vouchers To ensure timely processing of vouchers against lapsing appropriations, P-Card reconciliation using an appropriation which is lapsing can be performed up until the published deadline. Any reconciliation performed after the published deadline, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii3-lapsing-transaction-deadlinesUnemployment Insurance Trust Fund: Challenges Ahead
Unemployment Insurance benefits are jointly provided by federal and state governments to workers who become involuntarily unemployed.
https://www.osc.ny.gov/files/reports/pdf/unemployment-insurance-trust-fund.pdfState Agencies Bulletin No. 926
… for a Longevity Payment. The payment is effective on the first day of the pay period following completion of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/926-october-2009-performance-advances-and-longevity-payments-graded-and-nsACDS, Inc. – Compliance With the Reimbursable Cost Manual
… be eligible for reimbursement, reported costs must comply with the provisions in the RCM. For the fiscal year ended … costs claimed by ACDS that we tested were in compliance with SED’s requirements. However, we identified $30,104 in … costs that ACDS claimed on its CFR that did not comply with SED’s prescribed requirements for reimbursement. Key …
https://www.osc.ny.gov/state-agencies/audits/2017/04/12/acds-inc-compliance-reimbursable-cost-manualIssues Facing New York City’s Agencies: City University of New York
Issues Facing New York City’s Agencies: City University of New York
https://www.osc.ny.gov/files/reports/osdc/pdf/cuny-issue-brief.pdfTown of Homer – Non-Payroll Disbursements (2023M-63)
… report – pdf] Audit Objective Determine whether the Town of Homer (Town) Board (Board) and Town Supervisor (Supervisor) provided adequate oversight of non-payroll disbursements. Key Findings The Board and Supervisor did not provide adequate oversight of non-payroll disbursements. As a result, Town officials …
https://www.osc.ny.gov/local-government/audits/town/2023/08/11/town-homer-non-payroll-disbursements-2023m-63