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Mamaroneck Union Free School District - Extra-Classroom Activities (2018M-95)
… (ECA) clubs and the central treasurer properly accounted for ECA collections and disbursements. Key Findings The Board … sales tax totaling $473 was not set aside for remittance to the New York State Department of Taxation and Finance … amend the ECA fund policy and establish written procedures to supplement it. Maintain records, supporting documentation …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/28/mamaroneck-union-free-school-district-extra-classroom-activities-2018m-95Opinion 89-36
… requirements either to establish a capital reserve fund for a specific capital improvement or to expend moneys from a capital reserve fund established for a type of capital improvement for a specific improvement, where the authority to issue …
https://www.osc.ny.gov/legal-opinions/opinion-89-36Signal Maintenance, Inspections, and Testing
… maintenance. Signals does not have an inventory system to account for all of the equipment (units) it maintains. …
https://www.osc.ny.gov/state-agencies/audits/2018/10/17/signal-maintenance-inspections-and-testingState Comptroller DiNapoli Releases Municipal & School Audits
… water purchased or delivered with water used and could not account for water totaling $300,000. Lastly, to meet minimum …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal Audits
… did not audit claims before payment to ensure they were for appropriate village purposes, accurate, and adequately … by the board. In addition, one vendor was overpaid $36,905 for snow plowing services due to the vendor’s use of the … customer accounts with unpaid balances totaling $14,458 for water bills from the September 2022 and March 2023 …
https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases State Audits
… the authority did not meet its targeted performance level for customer satisfaction for 20 percent of its customers, particularly in the areas of … Recovery and Reinvestment Act (Recovery Act) funds for 23 projects estimated to cost $441.4 million. Auditors …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-state-auditsIV.2 Governing State Statutes – IV. Accounting Codes - Uses and Descriptions
… information for state purposes, local assistance, capital projects, debt service and general state charges, by fund type, by fund, by agency, by major program or purpose, by fiscal year of appropriation, by … present revenues and expenses in detail. This includes major revenue sources for each fund, including detail for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv2-governing-state-statutesMandatory vs. Optional Membership
… Membership in the Employees’ Retirement System (ERS) There are two types of membership in ERS, mandatory and optional. If you are a permanent, … hours. The date of membership for optional membership in ERS is the date your application is received, or the date …
https://www.osc.ny.gov/retirement/members/mandatory-vs-optional-membershipOversight of Contract Expenditures of Bowery Residents’ Committee (Follow-up)
To assess the extent of implementation of the 11 recommendations included in our initial audit report Oversight of Contract Expenditures of Bowery Residents Committee Report 2019N8
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/oversight-contract-expenditures-bowery-residents-committee-followDiNapoli and Ulster Co. DA Nneji: Owner of Ulster Co. Medical Transportation Company Pleads Guilty to Stealing $1.1 Million in Medicaid Fraud Scheme
… transportation service company today pleaded guilty to grand larceny in the first degree for stealing over $1.1 … Ulster County Court before Judge Brian Rounds. He faces up to 15 years in prison and will pay $1.1 million in restitution. Sentencing …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-and-ulster-co-da-nneji-owner-ulster-co-medical-transportation-company-pleads-guilty-stealingOversight of Managed Long-Term Care Member Eligibility (Follow-Up)
… services, such as home health care and nursing home care, for people who are chronically ill or disabled. For the year ended December 31, 2022, Medicaid paid MLTC plans $15.7 billion in premiums for 338,186 recipients enrolled in MLTC. The Department …
https://www.osc.ny.gov/state-agencies/audits/2024/03/13/oversight-managed-long-term-care-member-eligibility-followState Agencies Bulletin No. 1937
… purpose of this bulletin is to provide agency instructions for new overtime earnings codes to be used for Time Entry overtime payments. Affected Employees … York and the Public Employees Federation (PEF), provides for a change in the calculation of overtime. Prior to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1937-new-overtime-earnings-codes-overtime-eligible-employees-publicCUNY Bulletin No. CU-706
… of this bulletin is to provide agencies with instructions for processing PSC lump sum payments. Affected Employees CUNY … payment in the amount of $1,000 to fulfill the agreement for an increase effective 02/01/2021. Employees in the titles … payment in the amount of $1,500 to fulfill the agreement for an increase effective 04/01/2021. Effective Dates The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-706-2021-lump-sum-payments-eligible-city-university-new-yorkDepartment of Transportation Bulletin No. DOT-40
Department of Transportation Bulletin No DOT40
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-40-2022-call-out-response-payment-fiscal-year-2021-2022Mandatory Service Credit Purchase Payments – Enhanced Reporting
… Service credit purchase (SCP) payments for mandatory member contributions (called deficiencies) are usually incurred for service after a member’s date of membership for which no (or insufficient) contributions were made. If …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/mandatory-service-credit-purchase-paymentsControls Over Cash Advance Accounts
… it oversees to ensure the money is properly accounted for and used for appropriate business expenses. The audit covers the … Finance Law, cash advances are issued to State agencies for purposes such as petty cash, travel, and other funding …
https://www.osc.ny.gov/state-agencies/audits/2014/04/15/controls-over-cash-advance-accountsClaryville Fire District – Internal Controls Over Financial Operations (2013M-167)
… distinct and separate from the Town of Neversink located in Sullivan County. The Board of Fire Commissioners consists … policy. The Board also has not ensured that procedures are in place for financial recording and reporting. As a result, … Ensure that formal written policies and procedures are in place for financial recording and reporting. Perform, or …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/claryville-fire-district-internal-controls-over-financial-operations-2013mCity of Yonkers – Budget Review (B6-14-14) - Revised
… begin to fall short of expectations. If the red light camera legislation is not approved, reduce expenditures to …
https://www.osc.ny.gov/local-government/audits/city/2014/07/03/city-yonkers-budget-review-b6-14-14-revisedCity of Troy – Budget Review (B5-16-15)
… and expenditure projections in the City's proposed budget for the 2017 fiscal year are reasonable. Background The City … liquidate cumulative deficits in the City's general fund for the years ending December 31, 1993, 1994 and 1995. Local … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review …
https://www.osc.ny.gov/local-government/audits/city/2016/11/03/city-troy-budget-review-b5-16-15Village of Hunter – Cash Receipts and Board Oversight (2015M-254)
… Village’s procedures over the collection of cash receipts for trash bag sales and the summer recreation program to … and examine the Board’s oversight of Village operations for the period June 1, 2013 through April 14, 2015. … three-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year were $904,278. Key Findings There …
https://www.osc.ny.gov/local-government/audits/village/2016/01/08/village-hunter-cash-receipts-and-board-oversight-2015m-254