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Town of Sullivan – Internal Controls Over Selected Financial Operations (2013M-267)
… the fire district; and the water and lighting districts that resulted from unrealistic budget estimates. The Board … a reasonable amount of fund balance that should be maintained in order to meet the Town’s needs. Develop a … internal controls to ensure that tax money collected is recorded and deposited in an accurate and timely manner. …
https://www.osc.ny.gov/local-government/audits/town/2013/12/27/town-sullivan-internal-controls-over-selected-financial-operations-2013m-267XVII.2.C Transactions Against Lapsing Appropriations – XVII. Lapsing Appropriations
… Vouchers and Expense Reports Pursuant to Article 4, Section 40, Paragraph 3 of the State Finance Law, Vouchers and Expense Reports should not be submitted for payment … XII, Section 5.G – Entering the Appropriate Obligation and Accounting Dates on Vouchers . For more information on …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2c-transactions-against-lapsing-appropriationsXIV.4.A Agency Bank Accounts Overview – XIV. Special Procedures
… A bank account may need to be opened and maintained by an agency for … of state bank accounts and the services provided to the minimum level necessary to meet these goals. Agencies have … the last day of each month, a detailed statement of all balance(s) on deposit in any bank account under the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv4a-agency-bank-accounts-overviewState Comptroller Thomas P. DiNapoli Statement on New York City Adopted Budget Agreement
… and rising costs. “The agreement will raise total spending for the city to $101 billion in fiscal year (FY) 2023, … 2023. “Spending increases since April 2022 include funding for new programs, some of which are funded only in FY 2023. … programs, the city enhanced its labor reserve since April for the potential cost of wage increases in the next round of …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-thomas-p-dinapoli-statement-new-york-city-adopted-budget-agreementDiNapoli: Great Demand For NYS General Obligation Bonds Allows State to Reduce Costs to Taxpayers
… demonstrate robust demand from investors large and small for New York’s General Obligation bonds,” said DiNapoli. … the refunding will save taxpayers over $8.5 million on a present value basis, or 6.3 percent of the par amount of … & Co., Inc. as Co-Senior Manager, to sell the bonds on behalf of the State. Co-Managers included Loop Capital …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-great-demand-nys-general-obligation-bonds-allows-state-reduce-costs-taxpayersElementary and Secondary Education – 2023 Financial Condition Report
… schools received $4.6 billion of federal education aid in SFY 2022- 23. Schools also received $4.2 billion of … school year (SY), the most recent year for which data are available, New York State led all states in per-pupil … Source of Funding In SY 2020-21, the most recent data available, support for public elementary and secondary …
https://www.osc.ny.gov/reports/finance/2023-fcr/elementary-and-secondary-educationDepartment of Transportation Bulletin No. DOT-43
… Service Unit – BU03 in the Department of Transportation are affected. Background: Pursuant to Article 51 of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-43-fy2023-2024-shift-lump-sum-payment-winter-maintenance-seasonDiNapoli Releases April State Cash Report
… New York state collected $8.2 billion in taxes during the first month … $377 million primarily from federal sources). The General Fund ended April with a balance of $10.9 billion, which was … See the April Cash Report , or go to: http://www.osc.state.ny.us/finance/cbr.htm DiNapoli's office issues a state cash …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-releases-april-state-cash-reportKids Quality Care, Inc. – Compliance With the Reimbursable Cost Manual
… the Training Institute (KTI). The New York City Department of Education (DoE) pays tuition and fees to KQC using rates … CFR filed with SED. SED reimburses the DoE for a portion of its payments to KQC. For the two fiscal years ended June … services. The personal service disallowances consisted of $73,258 in excess salary costs for its Executive …
https://www.osc.ny.gov/state-agencies/audits/2013/02/07/kids-quality-care-inc-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. Village of Monticello – Payroll (Sullivan County) Village officials … resolutions, undocumented verbal agreements and a lack of oversight, training and controls, the village’s deputy … by $49,000 with two officers accounting for $39,000 of the total. The payroll clerk accrued and used unauthorized …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-municipal-auditsUnity House of Troy – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs submitted by Unity House of Troy (Unity) on its Consolidated Fiscal Report (CFR) … … Determine whether the costs submitted by Unity House of Troy on its CFR were properly calculated adequately …
https://www.osc.ny.gov/state-agencies/audits/2015/11/05/unity-house-troy-compliance-reimbursable-cost-manualState Agencies Bulletin No. 755
… efforts between OSC and agency Personnel/Payroll Offices in reconciling Social Security numbers and names in the State … Actions OSC created a file of employees with taxable wages for the 2007 reporting for comparison with SSA database … information in PayServ. Deceased employees who appear on this report must be reviewed by the agency. Agency Actions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/755-verification-social-security-numbers-and-names-2007-w-2-reportingState Agencies Bulletin No. 885
… Purpose To notify agencies of the secondary reduction in employee … (10) or more years of membership will automatically change to a non-contributory status. Note : Based on a legal review …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/885-elimination-mandatory-employee-contribution-members-optional-retirementState Agencies Bulletin No. 818
… corrected 2007 W-2 with the correct Social Security Number or name to the employee by July 7, 2008. Mismatched Social … should submit any paychecks dated in 2007 to OSC on Form AC 1476-P (Report of Check Exchange). When a deceased … must be available in the event of an OSC review and/or IRS audit. Questions Questions regarding this bulletin may …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/818-verification-social-security-numbers-and-names-reported-w-2-statementsDiNapoli Releases July State Cash Report
… settlements since the state budget was enacted, according to the July cash report released today by New York State … for the time being,”DiNapoli said. “State leaders need to openly discuss responsible and accountable ways to maximize the benefit of this one-time settlement revenue. …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-releases-july-state-cash-reportControls and Accountability of Court, Trust and Bail Funds
… Purpose To determine if New York City Department of Finance accurately accounts for Court, Trust and Bail … 1, 2011 through March 7, 2013. Background Section 2601 of the New York State Civil Practice Law and Rules requires … New York City courts be forwarded to the City's Department of Finance (Finance). These moneys include bail postings made …
https://www.osc.ny.gov/state-agencies/audits/2014/04/16/controls-and-accountability-court-trust-and-bail-fundsMedicaid Program – Medicaid Claims Processing Activity April 1, 2015 Through September 30, 2015
… for deceased Medicaid recipients enrolled through New York State of Health, the Department’s online marketplace for health insurance; $1,052,058 in …
https://www.osc.ny.gov/state-agencies/audits/2016/08/09/medicaid-program-medicaid-claims-processing-activity-april-1-2015-through-september-30-2015Inspire (Orange County Cerebral Palsy Association) – Compliance With the Reimbursable Cost Manual
… Manual (RCM). Our audit covered the fiscal year ended June 30, 2013. Background Inspire, located in Goshen, New York, was originally founded as Orange County … array of outpatient, educational, and support services for individuals of all ages and abilities. Inspire is also an …
https://www.osc.ny.gov/state-agencies/audits/2015/12/29/inspire-orange-county-cerebral-palsy-association-compliance-reimbursable-cost-manualMilestone School for Child Development – Compliance With the Reimbursable Cost Manual
… for its services using rates established by SED. The rates are based on the financial information that Milestone reports …
https://www.osc.ny.gov/state-agencies/audits/2015/07/17/milestone-school-child-development-compliance-reimbursable-cost-manualComptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Village of Bainbridge , Village of Bellerose , Village of … DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that … and Cash Receipts (Nassau County) Village officials do not require the use of requisitions and purchase orders …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-municipal-audits