Search
COLA – Child Center of New York
… Purpose The objective of our examination was to determine whether the cost of … by the Department of Health (DOH) to the Child Center of New York was properly spent in accordance with the COLA Guidance …
https://www.osc.ny.gov/state-agencies/audits/2016/10/11/cola-child-center-new-yorkDolgeville Central School District – System Access Controls (2016M-265)
… controls over personal, private and sensitive information in the District’s financial system and student information … The Dolgeville Central School District is located in the Towns of Fairfield, Manheim and Salisbury in Herkimer County and the Towns of Ephratah, Oppenheim and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/dolgeville-central-school-district-system-access-controls-2016m-265Village of Brookville – Board Oversight (2015M-45)
… is located in the Town of Oyster Bay, Nassau County, and has a population of approximately 3,400. The Village is … for an audit of, the records of the Clerk-Treasurer and the Justice. The Board did not audit claims prior to … will use surplus moneys accumulated in operating funds and establish policies that address maintaining a reasonable …
https://www.osc.ny.gov/local-government/audits/village/2015/06/12/village-brookville-board-oversight-2015m-45State Agencies Bulletin No. 1472
… Affected Employees Employees whose balance of NYSCOPBA for Bargaining Unit 21 DRP reductions is less than zero (0) … Criteria Employees whose sum of gross earnings YTD for calendar year 2011 and greater for the following earnings codes is less than zero (0) in any …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1472-repayment-new-york-state-correctional-officers-police-benevolentPower of Attorney
… Attorney (POA) document allows someone else, referred to as the “agent,” (for example, a trusted friend or family … if we have an approved copy of your POA form on record, we can discuss your information with the agent you name in your … NYSLRS form, so we can complete our review faster if you use it. What Can My Agent Do? Standard authorities your …
https://www.osc.ny.gov/retirement/members/power-attorneyOpinion 96-22
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-96-22About the Record of Activities – Reporting Elected and Appointed Officials
… individual. Does she need to prepare and submit an ROA to me since she’s already receiving full-time credit? How do I … individual. Does she need to prepare and submit an ROA to me since she’s already receiving full-time credit? Yes. Even …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/about-record-activitiesInternal Controls Over the Governor’s Office of Storm Recovery’s Federally Funded Programs
To determine whether Homes and Community Renewal HCR established and maintained adequate internal controls to oversee and monitor the Governors Office of Storm Recoverys GOSR federally funded programs to ensure they meet grant requirements
https://www.osc.ny.gov/state-agencies/audits/2024/10/30/internal-controls-over-governors-office-storm-recoverys-federally-funded-programsXI.4.A Not-for-Profit Prompt Contracting – XI. Procurement and Contract Management
… specifically, the Prompt Contracting Law establishes time frames for processing contracts and related documents; … of interest, advances, and loans to NFPs when those time frames cannot be met; and requires interest payments to NFPs … XI-B. The 1992 revisions provided more reasonable time frames for processing local grant awards and federally funded …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi4a-not-profit-prompt-contractingDiNapoli Releases Municipal Audits
… all money was properly accounted for. Town of Parma – Real Property Tax Exemptions Administration (Monroe County) The … policy that states that computers are to be used for business purposes only. However, officials did not design or … with the policy or determine the amount of employees’ personal use. Find out how your government money is spent at …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… office completed audits of the City of Johnstown , North Patchogue Fire District , Town of Rosendale and the Town of West Seneca . “In today’s fiscal climate, budget transparency and …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-0City of Newburgh -- Budget Review (B18-6-12)
… not include $841,622 in general fund debt service that was on the City’s debt schedule. Based on our projections, the amounts budgeted for police and …
https://www.osc.ny.gov/local-government/audits/city/2018/11/16/city-newburgh-budget-review-b18-6-12Medicaid Program – Medicaid Claims Processing Activity October 1, 2014 Through March 31, 2015
… were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in … that were either billed at a higher level of care than what was actually provided or were billed with incorrect … payments for duplicate billings and for clinic and durable medical equipment services. By the end of the audit …
https://www.osc.ny.gov/state-agencies/audits/2015/12/08/medicaid-program-medicaid-claims-processing-activity-october-1-2014-through-march-31-2015Functional MDS – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Functional MDS on … documented, program-related, and allowable pursuant to the State Education Department’s (SED) Reimbursable Cost …
https://www.osc.ny.gov/state-agencies/audits/2014/12/31/functional-mds-compliance-reimbursable-cost-manualCity of Glen Cove -- Budget Review (B17-7-12)
… expenditure projections in the City’s preliminary budget for the 2018 fiscal year are reasonable, and whether the City … million to liquidate various accumulated fund deficits for the fiscal year ending December 31, 2006. New York State … to fund operating deficits to submit their proposed budget for the next fiscal year to the State Comptroller for review …
https://www.osc.ny.gov/local-government/audits/city/2017/10/13/city-glen-cove-budget-review-b17-7-12Schuyler County Sheriff’s Department – Payroll, Civil Fees and Bail (2013M-120)
… vouchers and issues them a 1099 form at the end of the year. As a result, no taxes are reported or withheld, and no …
https://www.osc.ny.gov/local-government/audits/county/2013/08/02/schuyler-county-sheriffs-department-payroll-civil-fees-and-bail-2013m-120Audit of the Tuition Assistance Program at Pratt Institute
… Pratt Institute complied with the Education Law (Law) and the Commissioner of Education's Rules and Regulations … (Pratt), with campuses in Brooklyn and Manhattan, is a postsecondary institution offering courses in art, … has affiliated programs at the Pratt Munson Williams Proctor Art Institute in Utica and the Delaware College of …
https://www.osc.ny.gov/state-agencies/audits/2014/05/16/audit-tuition-assistance-program-pratt-instituteAdirondack Helping Hands, Inc. – Compliance With the Reimbursable Cost Manual
… costs, and $3,067 in non-reimbursable expenses such as food, gifts, charitable donations, fundraising, … Compliance With the Reimbursable Cost Manual (2016-S-48) North Country Kids, Inc.: Compliance With the Reimbursable …
https://www.osc.ny.gov/state-agencies/audits/2017/08/02/adirondack-helping-hands-inc-compliance-reimbursable-cost-manualCity of Binghamton – Apparent Misappropriation of Parks and Recreation Department Funds (2013M-169)
… that the former Director properly deposited receipts and that disbursements were for appropriate Department … Common Council is the City’s legislative branch. John Whalen was a City employee for 39 years. He was … to his operation of the Department. On April 11, 2013, John Whalen was charged with grand larceny in the second …
https://www.osc.ny.gov/local-government/audits/city/2013/10/03/city-binghamton-apparent-misappropriation-parks-and-recreation-department-fundsTown of Monroe – Water System Accountability and Electricity Cost Savings (2012M-227)
… $4.9 million for the fiscal year ending December 31, 2011. Key Findings Town officials did not have written procedures … as the Village, or $2,548 using the Orange County ESCO. Key Recommendations Develop written procedures for …
https://www.osc.ny.gov/local-government/audits/town/2013/02/15/town-monroe-water-system-accountability-and-electricity-cost-savings-2012m-227