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Albion Central School District – Financial Management (2021M-200)
… Could not explain how the Finance Committee participated in the budgeting process or identify what reports the … practice of overestimating appropriations resulted in the District levying more real property taxes than needed and resulted in the accumulation of surplus fund balance in excess of the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/albion-central-school-district-financial-management-2021m-200Commack Public Library District – Selected Financial Operations (2015M-132)
… Background The Commack Public Library District is located in the Town of Huntington in Suffolk County and serves over 15,000 patrons. The … services that are not required to be competitively bid, in accordance with GML. The Board also did not ensure …
https://www.osc.ny.gov/local-government/audits/library/2015/08/28/commack-public-library-district-selected-financial-operations-2015m-132Town of Milton – Financial Records and Reports and Sales Tax Revenues (2014M-357)
… August 31, 2014. Background The Town of Milton is located in Saratoga County and has a population of approximately … budgeted and allocated sales tax revenue, resulting in Town taxpayers with real property located in the Village of Ballston Spa receiving an extra benefit …
https://www.osc.ny.gov/local-government/audits/town/2015/03/20/town-milton-financial-records-and-reports-and-sales-tax-revenues-2014m-357Canton Central School District – Financial Condition (2013M-287)
… our audit was to review the District’s financial condition for the period July 1, 2011 through March 31, 2013. … members. The District’s general fund budgeted expenditures for the 2012-13 fiscal year were approximately $23.2 million. Key Findings We reviewed budget-to-actual results for the fiscal years 2009-10 through 2011-12 and found that …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/canton-central-school-district-financial-condition-2013m-287Phelps-Clifton Springs Central School District – Fuel Purchasing (2021M-19)
… Key Findings District officials did not purchase fuel in the most economical manner or seek competition when … gas station. The erroneous payments comprised $57,415 in taxes and $17,565 in finance charges and other fees. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/16/phelps-clifton-springs-central-school-district-fuel-purchasing-2021m-19Town of Machias – Supervisor’s Financial Duties (2021M-98)
… $246,280 in 2015 to almost $1.6 million as of December 31, 2019. The Supervisor also did not: Provide adequate oversight … Prepare and file the annual financial reports for 2019 and 2020 with the Office of the State Comptroller (OSC) …
https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-machias-supervisors-financial-duties-2021m-98Village of Liberty – Budget Review (B4-14-9)
… the significant revenue and expenditure projections in the Village’s tentative budget for the 2014-15 fiscal year … that the significant revenue and expenditure projections in the tentative budget are reasonable. The proposed budget … provisions for infrastructure needs. There are budget gaps in the water and sewer funds which are planned to be funded …
https://www.osc.ny.gov/local-government/audits/village/2014/04/16/village-liberty-budget-review-b4-14-9V.3.I Class – V. Chart of Accounts (COA) Governance
… Usefulness (PPU) for General Obligation (GO) Bonds. Class is used on bond proceeds transactions where the PPU is needed to identify the life of GO Bonds. It is also used to identify taxable and tax-exempt GO bond …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3i-classTown of Oppenheim – Town Clerk Operations (2014M-248)
… 31, 2014. Background The Town of Oppenheim is located in Fulton County and has a population of approximately 1,900. … did not exist. The Clerk did not make deposits in a timely manner. The Clerk did not perform monthly bank … make disbursements to the Supervisor and to State agencies in a timely manner. The Board did not provide adequate …
https://www.osc.ny.gov/local-government/audits/town/2014/11/28/town-oppenheim-town-clerk-operations-2014m-248Indian River Central School District – Financial Condition (2016M-287)
… of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2014 … March 31, 2016. Background The Indian River Central School District is located in the Towns of Alexandria, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/indian-river-central-school-district-financial-condition-2016m-287State Agencies Bulletin No. 2147
… Federation (PEF), provides for a retroactive increase in Location Pay for employees located Downstate who are … receiving Earnings Code LOC and employees located in the counties of Dutchess, Putnam or Orange currently … to Location pay and Location Mid-Hudson Pay will be paid in paychecks dated 08/30/2023 (Administration Pay Period 10L) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2147-april-2023-retroactive-increases-location-pay-and-location-mid-hudsonState Agencies Bulletin No. 1358
… Employees Interest arbitration ineligible employees in the Security Services Unit (SSU) – BU21 who meet the … Inc. (NYSCOPBA) provides for a uniform allowance In addition, a Governor’s Office of Employee Relations (GOER) … Cleaning and Maintenance Allowance should be processed in Institution Pay Period 18L, paychecks dated 12/24/14 or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1358-2014-uniform-cleaning-and-maintenance-allowance-certain-ssu-interestState Agencies Bulletin No. 1399
… Year Salary Calculation. Affected Employees All employees in Pay Basis Code ANN and CAL (except employees in SUNY Grade 980) Background In any fiscal year in which February 29th falls, the biweekly …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1399-leap-year-salary-calculation-fiscal-year-2015-2016State Agencies Bulletin No. 1714
… Purpose To provide agencies with instructions on how to update a Tier 6 employee’s Retirement Plan page due to the two-year look back Affected Employees New York … if the contribution rate has changed and an update to their Benefit Plan is needed. The Retirement Plans page must …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1714-two-year-look-back-tier-6-tiaa-voluntary-defined-contribution-vdcComptroller DiNapoli Releases Municipal Audits
… In addition, water officials did not prevent or monitor public disclosure of information on the town’s water system. …
https://www.osc.ny.gov/press/releases/2019/03/comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 1061
… Purpose To explain OSC and agency procedures for the use of the leap year salary calculation. Affected Employees All … existing row on the Job Data page with an effective date of 3/31/11 (Administration) or 4/7/11 (Institution). The Action/Reason code of PAY/FAC (Factor Change) will be used. Additional Pay After …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1061-leap-year-salary-calculation-fiscal-year-2011-12Medicaid Program – Improper Episodic Payments to Home Health Providers
… as hospitals or rehabilitative centers. The EPS is based on 60-day episodes of care. CHHAs can be paid for a full … Payments for a partial episode may be pro-rated based on the number of days of care on the claim or may be a full … of Medicaid Eligibility Determined by the New York State of Health System (2014-S-4) Department of Health: …
https://www.osc.ny.gov/state-agencies/audits/2016/12/08/medicaid-program-improper-episodic-payments-home-health-providersState Agencies Bulletin No. 967
… for handling the late submission of AC230s and the impact on employee’s Form W-2 and agency appropriations. Affected … (Form W-2C) but, in most cases, will remain subject to Federal, State and Local taxes for 2009. Also, the Federal, State and Local tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/967-processing-salary-refunds-ac230s-submitted-osc-after-january-11-2010Comptroller DiNapoli Releases State Audits
… of Health: Medicaid Program: Questionable Payments for Practitioner Services and Pharmacy Claims Pertaining to a … whether pharmacy claims totaling approximately $15 million for prescription drugs ordered by the doctor were all … Transportation Authority: Subway Service Diversions for Maintenance and Capital Projects (2014-F-10) An initial …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-state-audits-0NYS Comptroller DiNapoli Files Suit Against Wynn Resorts' Board of Directors
… and its stockholders from repeating the harms described" in the complaint. The lawsuit alleges that the Wynn Resorts … latest, March 28, 2016, when those allegations surfaced in litigation involving the company and Elaine Wynn (former … against Mr. Wynn puts the company's gaming licenses in jeopardy. Mr. Wynn resigned in response to public pressure …
https://www.osc.ny.gov/press/releases/2018/02/nys-comptroller-dinapoli-files-suit-against-wynn-resorts-board-directors