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XVI.3.I Budgetary Presentation – XVI. Financial Reporting

… Codification Section 2400 – Budgetary Reporting Process and Document Preparation: The Basic Financial Statements (BFS) issued by the State of … The BFS issued by the State of New York include as required …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3i-budgetary-presentation

XII.9.F Correcting Payments Processed Against the Incorrect Purchase Order – XII. Expenditures

… will impact the available purchase order balances for the two purchase orders affected. Therefore, it is important for … must correct the accounting by processing a voucher with two separate transactions netting to zero, as follows: …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9f-correcting-payments-processed-against-incorrect-purchase-order

DiNapoli: Former State Employee Arrested for Falsely Claiming She Never Received $4K Loan Check from New York State and Local Retirement System

… Yorkers can report allegations of fraud involving taxpayer money by calling the toll-free Fraud Hotline at …

https://www.osc.ny.gov/press/releases/2022/05/dinapoli-former-state-employee-arrested-falsely-claiming-she-never-received-4k-loan-check-new-york

IX.7.A Funds – IX. Federal Grants

… with the functionality of transaction processing and reporting capabilities within the SFS, fund consolidation … of a new fund in SFS is rare. Requests for a new Federal fund should be limited to instances in which an … in SFS for Onboarding Agencies of this Guide. Guide to Financial Operations REV. 05/16/2019 …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7a-funds

State Comptroller DiNapoli Releases Municipal Audits

… were not implemented. Find out how your government money is spent at Open Book New York . Track municipal …

https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-2

Wyoming County Industrial Development Agency – Project Management (2015M-62)

… For our audit period, the IDA reported 32 active projects with reported capital investment totaling approximately $873 … 28,000 square feet of a vacant mill into an office building is for a proper IDA purpose. Officials did not … other than governmental and not-for-profit entities will be tenants in the building. If WCIDA is advised that it …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/wyoming-county-industrial-development-agency-project

Empire BlueCross – Improper Payments for Intraocular Lens Claims Billed by Hospitals

… June 30, 2019. About the Program The New York State Health Insurance Program (NYSHIP) provides health insurance coverage … district employees, and their dependents. The Empire Plan is the primary health benefits plan for NYSHIP, covering … for special items, such as implants, which are not covered by fee schedules. Intraocular lenses are used in the …

https://www.osc.ny.gov/state-agencies/audits/2019/12/20/empire-bluecross-improper-payments-intraocular-lens-claims-billed-hospitals

Village of Village of the Branch – Internal Controls Over Financial Operations (2013M-43)

… basic services of $8,000 plus 50 percent of certain permit fees. This type of arrangement is usually indicative of an … Building Inspector receives an Internal Revenue Service Form 1099, and does not receive any fringe benefits. During … received $84,197, nearly $73,000 of which was based on fees collected for building permits. Because there is no cap …

https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-village-branch-internal-controls-over-financial-operations-2013m-43

Town of Huntington – Payroll and Legal Services (2013M-28)

… The purpose of our audit was to review employee payroll and payments for legal services for the period January 1, … The Town of Huntington is located in Suffolk County and has a population of approximately 191,000. The Town Board … consists of five elected officials, the Town Supervisor and four Board members. Total Town expenditures for the year …

https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-huntington-payroll-and-legal-services-2013m-28

Town of Hartwick – Financial Condition (2013M-118)

… three of its major operating funds but repeatedly relied on transfers from the general fund and appropriations of fund …

https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-hartwick-financial-condition-2013m-118

East Ramapo Central School District – Budget Review (B21-5-4)

… up to three monitors to the District to provide fiscal and academic oversight. In February 2021, the two appointed monitors (one fiscal and one academic) expressed concerns that the 2020-21 fiscal … to those concerns, District officials, SED officials, and members of the New York State Legislature requested our …

https://www.osc.ny.gov/local-government/audits/school-district/2021/05/05/east-ramapo-central-school-district-budget-review-b21-5-4

State Agencies Bulletin No. 1814

… purpose of this bulletin is to notify agencies of the 2019-2020 maximum salary contribution limit for Tier 6 members of … and 408 (k) (6) (D) (ii) will increase to $225,000 for the 2020 plan year. Affected Employees Employees who are Tier 6 … set for the 2020 plan year effective April 1, 2020. As a result of this update, PayServ will automatically stop PFRS …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1814-maximum-salary-contribution-limit-tier-6-members-following-new-york

Village of Middleport – Water and Sewer Rents (2013M-313)

… 3, 2013. Background The Village of Middleport is located in Niagara County and has approximately 1,840 residents. The … appropriations for the general, water and sewer funds in the 2013-14 fiscal year total $1.7 million. Key Findings … system” did not ensure that transactions were recorded in a timely manner. The Clerk-Treasurer’s spreadsheets were …

https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-middleport-water-and-sewer-rents-2013m-313

State Comptroller DiNapoli Releases Municipal Audits

… New York State Comptroller Thomas P. DiNapoli today announced … Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data … New York State Comptroller Thomas P DiNapoli today announced …

https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-municipal-audits-0

Town of Otto – Town Clerk and Tax Collector (2012M-214)

… evaluate the Clerk’s financial management practices from January 1, 2009, to May 25, 2012. Background The Town of Otto … have not been refunded to the appropriate taxpayers or banks. The Board failed to provide oversight including … payments are refunded to the individual taxpayers or banks to which they are owed. Perform an adequate annual …

https://www.osc.ny.gov/local-government/audits/town/2013/01/18/town-otto-town-clerk-and-tax-collector-2012m-214

Town of Reading – Financial Management (2013M-217)

… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial condition and budgeting … a policy and Town officials have not developed procedures to govern the level of unexpended surplus funds to be maintained. Additionally, the Board has no policy for …

https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-reading-financial-management-2013m-217

DiNapoli: State Tax Revenues Down $3 Billion Through July

… extent of the revenue damage from the pandemic, which is driving both unanticipated spending and declining tax …

https://www.osc.ny.gov/press/releases/2020/08/dinapoli-state-tax-revenues-down-3-billion-through-july

State Comptroller DiNapoli Releases School District Audits

… District – Cash Management (Fulton County, Saratoga County and Montgomery County) District officials did not develop and manage a comprehensive investment program. As a result, … payroll was not adequately approved, supported and documented. In addition, a staff person received overtime …

https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-school-district-audits-0