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DiNapoli: Former State Employee Arrested for Falsely Claiming She Never Received $4K Loan Check from New York State and Local Retirement System
… and the New York State Police. “Shannon Brady tried to scam the New York State and Local Retirement System by lying …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-former-state-employee-arrested-falsely-claiming-she-never-received-4k-loan-check-new-yorkXII.9.F Correcting Payments Processed Against the Incorrect Purchase Order – XII. Expenditures
… the accounting of the original voucher. Depending on the timing, this process may offset future payments to this …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9f-correcting-payments-processed-against-incorrect-purchase-orderXVI.3.I Budgetary Presentation – XVI. Financial Reporting
… Information - Budgetary Basis Reporting. This presentation is mandated by GASB Codification Section 2400, which requires … spending authorization but they do not necessarily reflect what the State intends to disburse during the year. … cash basis. The plan provides the basis for appropriation bills presented by the Governor and acted upon by the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3i-budgetary-presentationDiNapoli: State Tax Revenues Down $3 Billion Through July
… percent, below the same period last year, according to the July cash report issued today by State Comptroller Thomas P. … created by the COVID-19 pandemic,” DiNapoli said. “July numbers show more clearly the extent of the revenue damage … report: Personal income tax (PIT) collections totaled $18.9 billion through July, $1.4 billion, or 6.8 percent, lower …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-state-tax-revenues-down-3-billion-through-julyThe Child Study Center of New York – Compliance With the Reimbursable Cost Manual
… not-for-profit organization located in Jericho, New York, is authorized by SED to provide preschool special education … who are between three and five years of age. CSC is reimbursed for preschool special education services …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/child-study-center-new-york-compliance-reimbursable-cost-manualCrossroads Center for Children – Compliance With the Reimbursable Cost Manual
… the fiscal year ended June 30, 2014. Background Crossroads is an SED-approved, not-for-profit organization located in … are between the ages of three and five years. Crossroads is reimbursed for preschool special education services …
https://www.osc.ny.gov/state-agencies/audits/2016/05/13/crossroads-center-children-compliance-reimbursable-cost-manualTuition Assistance Program – State Financial Aid Program at Barnard College
… Background Founded in 1889, Barnard College (Barnard) is a women’s liberal arts college. Located in Manhattan, near … Audits/Reports of Interest Tuition Assistance Program - New York Career Institute (2013-T-1) Tuition Assistance Program …
https://www.osc.ny.gov/state-agencies/audits/2015/08/03/tuition-assistance-program-state-financial-aid-program-barnard-collegeSelected Employee Travel Expenses
… is taken. Follow Judicial Travel Rules to ensure relevant apartment lease approvals and rental agreements are in …
https://www.osc.ny.gov/state-agencies/audits/2013/09/04/selected-employee-travel-expensesSelected Aspects of Discretionary Spending
… Purpose To determine whether Roosevelt Island Operating Corporation’s discretionary … April 1, 2010 through December 31, 2012. Background The Roosevelt Island Operating Corporation of the State of New … To determine whether Roosevelt Island Operating Corporations discretionary …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-3Real Estate Portfolio
… the New York Power Authority has accounted for all of its real estate holdings, determined the need to either hold or … not update the information systems used to account for its real estate inventory timely. In addition, NYPA has not been … of real property. NYPA does not regularly review its real estate portfolio to identify properties it no longer …
https://www.osc.ny.gov/state-agencies/audits/2014/06/20/real-estate-portfolioCollege of Fredonia – Selected Employee Travel Expenses
… employees complied with rules and regulations and is free from fraud, waste, and abuse. The audit covers the … employees complied with rules and regulations and is free from fraud waste and abuse …
https://www.osc.ny.gov/state-agencies/audits/2013/02/28/college-fredonia-selected-employee-travel-expensesSelected Aspects of Discretionary Spending
… Buffalo region. The Authority currently operates bus and light rail services, two airports, and a small boat harbor. … fares, concessions, and commissions. To accomplish its mission, the Authority incurs direct costs for specific …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spendingBornhava – Compliance With the Reimbursable Cost Manual
… properly calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, … properly calculated adequately documented and allowable under …
https://www.osc.ny.gov/state-agencies/audits/2016/10/26/bornhava-compliance-reimbursable-cost-manualEmpire BlueCross – Improper Payments for Intraocular Lens Claims Billed by Hospitals
… lens and replacing it with an intraocular lens (such as a plastic lens). Empire generally reimburses the intraocular … through June 30, 2019, Empire paid over $1.5 million for 3,169 special item intraocular lens claims. Key Finding We reviewed the 3,169 special item intraocular lens claims paid during the …
https://www.osc.ny.gov/state-agencies/audits/2019/12/20/empire-bluecross-improper-payments-intraocular-lens-claims-billed-hospitalsCity of Lockport – Budget Review (B24-1-8)
… independent evaluation of the City’s proposed budget for 2025. Background Chapter 332 of the Laws of 2014, as amended … The overtime appropriations in the proposed 2025 budget were reasonable. In October 2024, after we were presented with the proposed 2025 budget, the Common Council amended the 2024 budget by …
https://www.osc.ny.gov/local-government/audits/city/2024/11/08/city-lockport-budget-review-b24-1-8Greene County Industrial Development Agency – Management Practices (2013M-95)
… to September 4, 2012. Background GCIDA was established in 1972 and is governed by a Board which comprises six … of 10 PILOT agreements reviewed did not have a recapture clause. Key Recommendations Establish and implement controls … Ensure that all PILOT agreements contain a recapture clause that would allow GCIDA to recover the financial …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/greene-county-industrial-development-agency-managementWarsaw Fire Department – Internal Controls Over Financial Operations (2013M-347)
… controls are adequate to ensure that financial activity is properly recorded and reported and that Company moneys are … Towns of Orangeville, Warsaw and Middlebury. The Company is operated in accordance with its by-laws which stipulate … and ensure that appropriate supporting documentation is included. Collect, record and disburse all Company moneys, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/01/31/warsaw-fire-department-internal-controls-over-financialLe Roy Fire Department Inc. – Oversight of Fire Department Finances (2014M-025)
… with limited oversight by other Business Officers. Bank withdrawals and expenditures over $500 were not … totaling $14,305 were made from the Association’s bank accounts to the Department’s checking account. In … The Business Officers did not compare transactions on the bank statements with amounts recorded by the Treasurer, or …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/le-roy-fire-department-inc-oversight-fire-department-finances-2014m-025Ellenburg Center No. 15 Fire District – Internal Controls Over Financial Operations (2013M-103)
… evaluate the District’s controls over financial operations for the period January 1, 2011, to February 28, 2013. … members. The District’s general fund budget was $78,540 for the 2012 fiscal year. Key Findings The Board should … a result, the Board has not set appropriate expectations for District operations. For example, the Treasurer was …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/19/ellenburg-center-no-15-fire-district-internal-controls-over-financialUnion Fire Company #2 Inc. – Financial Operations (2012M-205)
… 1st Assistant Foreman, 2nd Assistant Foreman, Recording Secretary, Financial Secretary, and Treasurer. For the fiscal year ended March 31, … for the compensation currently paid to the Financial Secretary, Recording Secretary, Treasurer and Steward. Check …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/11/union-fire-company-2-inc-financial-operations-2012m-205