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Comptroller DiNapoli Releases School Audits
… appropriations for payroll, health insurance, retirement, debt and utilities by $3.2 million. After the …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… same attorneys since 2011 and an occupational and physical therapy provider since 2006 without seeking competition. Town … the parks and recreation administration building; the animal shelter; the municipal building and the recycling …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-school-auditsPower of Attorney
… 4, section g). Gifting without using the NYSLRS form The law governing the requirements for a POA changed effective … the new requirements under New York’s General Obligations Law, Article 5, Title 15. All POAs executed on or after June … to the requirements of New York’s General Obligations Law §5-1514 in effect before June 13, 2021. POAs executed on …
https://www.osc.ny.gov/retirement/members/power-attorneyOversight of Residential Domestic Violence Programs
… laws, rules, and regulations. Our audit covered the period January 1, 2015 through October 20, 2017. Background OCFS’ …
https://www.osc.ny.gov/state-agencies/audits/2018/04/24/oversight-residential-domestic-violence-programsState Police Disability (Section 363-b) – State Police Plan
… your duties as the natural and proximate result of a disability sustained in service, not caused by your own … from this service, voluntarily or involuntarily, and the disability is work-related, you may apply within two years of the discontinuance. If the disability is not work-related, you must apply within 90 days …
https://www.osc.ny.gov/retirement/publications/1518/state-police-disability-section-363-bSUNY Bulletin No. SU-229
… be signed by the campus president and forwarded to SUNY System Administration. A copy of this roster will be provided … These monies are taxable income, will be included in the employee’s taxable gross and are subject to all employment taxes and income taxes. Payroll Register and Employee’s Paycheck/Advice The Earnings Code SDL and the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-229-2015-discretionary-award-psnu-employees-represented-unitedCounty of Otsego – Accountability Over Trust and Agency Funds (2014M-041)
… through October 31, 2013. Background The County of Otsego is located in central New York State and had a 2010 population of 62,259. The County is governed by an …
https://www.osc.ny.gov/local-government/audits/county/2014/06/13/county-otsego-accountability-over-trust-and-agency-funds-2014m-041Medicaid Program – Optimizing Medicaid Drug Rebates
… Code (NDC), which is a unique number that identifies each medication by its drug manufacturer and is the basis for the …
https://www.osc.ny.gov/state-agencies/audits/2016/01/07/medicaid-program-optimizing-medicaid-drug-rebatesOpinion 96-23
… collect a fee for filing, recording or indexing any paper, document, map or proceeding filed, recorded or indexed for … a transcript, certification or copy of any paper, document, map or proceeding to be used for official purposes. … from charging a fee for the filing or recording of any document for the county, it has been interpreted by the …
https://www.osc.ny.gov/legal-opinions/opinion-96-23Social Adult Day Services
… Health (DOH), are effectively overseeing Social Adult Day Services (SADS) programs to ensure that providers comply with … programs that provide functionally impaired adults with services such as socialization, supervision and monitoring, … in a protective setting. Each participant should receive services in accordance with an individualized service plan, …
https://www.osc.ny.gov/state-agencies/audits/2015/12/02/social-adult-day-servicesState Agencies Bulletin No. 235
… Comptroller recognizes that it is not always possible for agencies to complete their required processing steps by the effective date for all transactions. Additionally, OSC recognizes that the … do not adequately reflect the time frames necessary for many agencies to process such transactions. Accordingly, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/235-retroactive-salary-transactions-executive-branch-agenciesSaranac Central School District – Payroll (2015M-298)
… Background The Saranac Central School District is located in the Towns of Beekmantown, Black Brook, Dannemora, Plattsburgh, Saranac and Schuyler Falls in Clinton County. The District, which operates four schools with approximately 1,470 students, is governed by an elected seven-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/saranac-central-school-district-payroll-2015m-298North Colonie Central School District – Claims Processing (2013M-9)
… July 1, 2011, to September 30, 2012. Background The North Colonie Central School District (District) is located in the Town of Colonie, Albany County. The District is governed by the Board … North Colonie Central School District Claims Processing 2013M9 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/29/north-colonie-central-school-district-claims-processing-2013m-9Putnam County – Court and Trust Funds (2024-C&T-2)
… may be provided to the court and then delivered to the Commissioner of Finance (Commissioner) for safekeeping. Payments made pursuant to … these funds. Key Finding The records maintained by the Commissioner, County Clerk and Surrogate’s Court were …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/03/29/putnam-county-court-and-trust-funds-2024-ct-2Jefferson County – Court and Trust Funds (2022-C&T-6)
… Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2019 through … may be provided to the court and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made …
https://www.osc.ny.gov/local-government/audits/county/2022/11/23/jefferson-county-court-and-trust-funds-2022-ct-6Richland Fire District – Board Oversight (2016M-374)
… The District, which is governed by an elected five-member Board of Fire Commissioners, receives on behalf of the … years. Claims were not reviewed and approved by the entire Board before payment during the months that the Board did not meet. The Board has not adopted a code of …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/richland-fire-district-board-oversight-2016m-374Town of West Union – Board Oversight and Cash Receipts and Disbursements (2014M-307)
… that was more than 90 percent of the ensuing year’s budget and the highway fund had available fund balance that … fund balances are excessive. The Board did not audit any claims from the general fund, water district and street … on prior years’ actual revenues and expenditures Audit all claims prior to payment, except where allowed by statute …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-west-union-board-oversight-and-cash-receipts-and-disbursements-2014m-307Merrick Union Free School District – Financial Condition (2016M-240)
… The Merrick Union Free School District is located in the Town of Hempstead, Nassau County. The District, which … schools with approximately 1,480 students, is governed by an elected seven-member Board of Education. Budgeted … The Board adopted budgets that overestimated expenditures by a total of $9.3 million and underestimated revenues by a …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/merrick-union-free-school-district-financial-condition-2016m-240Chestertown Volunteer Fire Company – Financial Operations (2017M-1)
… Purpose of Audit The purpose of our audit was to assess the adequacy of the Treasurer’s records and reports and evaluate the internal controls over … Company provides fire protection services for the Town of Chester, Warren County. The Company is governed by a …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/06/16/chestertown-volunteer-fire-company-financial-operations-2017mState Education Department Examination of Payments to Tough Man, Inc.
… contracts C813016, C81403A, T815055, and T816040 to Tough Man Inc. (Tough Man). The objectives of our examination were to determine … under the terms of the contracts. Background Tough Man is a not-for-profit corporation formed to sponsor … contracts C813016 C81403A T815055 and T816040 to Tough Man Inc Tough Man Th …
https://www.osc.ny.gov/state-agencies/audits/2019/03/01/state-education-department-examination-payments-tough-man-inc