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XV.12 Refund of Appropriation and Report of Moneys Received – XV. End of Year
… referenced on the voucher is scheduled to lapse in March, the account code will need to be changed to 32207 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv12-refund-appropriation-and-report-moneys-receivedTown of Rensselaerville – Financial Operations (2012M-168)
… overstatement occurred because the Town did not properly account for property and sales tax revenue. The Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-rensselaerville-financial-operations-2012m-168Town of Laurens – Budgeting Practices (2013M-204)
… Purpose of Audit The purpose of our audit was to assess the Town’s budgeting practices for the period January 1, 2012, to May 20, 2013. Background The Town of Laurens is located in … an extra $1.7 million in unbudgeted revenues from 2008 to 2012. Of this amount, $1.3 million is related to flood …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-laurens-budgeting-practices-2013m-204Village of Maybrook – Water Operations (2013M-121)
… bills that we reviewed, and more than $1,100 of customer account adjustments were made without documented prior …
https://www.osc.ny.gov/local-government/audits/village/2013/08/16/village-maybrook-water-operations-2013m-121DiNapoli: Former School District Treasurer Sentenced for Stealing Funds
… announced Kristina Hand was sentenced in federal court for stealing $34,000 from the Morris Central School District … last September to two counts of federal program theft, for stealing from a school district that received federal … of her actions. My thanks to Acting U.S. Attorney for the Northern District of New York Antoinette T. Bacon and …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-former-school-district-treasurer-sentenced-stealing-fundsAdministration of the Contract With the Postgraduate Center for Mental Health (Follow-Up)
… deficiencies in efforts by OMH program staff to follow up on recommendations to PCMH resulting from field visits, and … issuance of the follow-up review to provide information on any actions that are planned to address the unresolved …
https://www.osc.ny.gov/state-agencies/audits/2020/09/15/administration-contract-postgraduate-center-mental-health-followTown of Westerlo – Selected Financial Activities (2013M-323)
… Purpose of Audit The purpose of our audit was to examine internal controls over the financial condition of the water district fund and …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-westerlo-selected-financial-activities-2013m-323State Comptroller DiNapoli Releases School District Audits
… phone server and a computer) valued at $9,600 were listed in BOCES inventory as active and could not be found. Lynbrook … were a prudent and economical use of taxpayer money, and in the district’s best interest. Pelham Union Free School … loss, and did not adopt an adequate IT contingency plan. In addition to sensitive IT control weaknesses that were …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-school-district-audits-0IV.5.B Bond and Debt Proceeds – IV. Accounting Codes - Uses and Descriptions
… of general obligation bonds and short-term notes issued in the form of commercial paper or Bond Anticipation Notes … Issued Proceeds from the sale of a refunding bond issuance in which new bonds are sold at a lower rate than outstanding … of general obligation bonds and shortterm notes issued in the form of commercial paper or Bond Anticipation Notes …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv5b-bond-and-debt-proceedsTown of Davenport – Financial Operations (2013M-62)
… adequate controls over financial operations and reporting for the period January 1, 2011, to October 3, 2012. Background The Town of Davenport is located in the County of Delaware and has 2,965 residents. An elected … Key Findings We identified discrepancies totaling $4,800 in the Supervisor’s cash receipt records, and found that the …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-davenport-financial-operations-2013m-62Accounts Payable Advisory No. 4
… Subject: Making Payments to Verizon for Landline Phone Services Guidance: Consistent with the … Improper preparation of vouchers payable to Verizon for landline services may delay payment crediting and … Units must ensure there is a unique invoice number for each voucher. Due to Verizon’s billing cycle, Business …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/4-complex-entity-verizon-landline-servicesEnhanced Medicaid Payments to Selected Home Health Care Service Providers (Follow-Up)
… Purpose To determine the extent of implementation of the four … in our initial audit report, Enhanced Medicaid Payments to Selected Home Health Care Service Providers (Report …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/enhanced-medicaid-payments-selected-home-health-care-service-providers-followFrankfort-Schuyler Central School District – Financial Management (2016M-226)
… The Frankfort-Schuyler Central School District is located in the Towns of Frankfort and Schuyler in Herkimer County. The District, which operates two schools … based on historical and known trends. Ensure that the amount of the District's unrestricted fund balance is in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/frankfort-schuyler-central-school-district-financial-management-2016m-226Hyde Park Central School District – Financial Management Practices (2012M-172)
… within the allowed legal limits. Develop a plan to use surplus fund balance in a manner that benefits District …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hyde-park-central-school-district-financial-management-practices-2012mGloversville Enlarged City School District – Board Oversight and Information Technology (2013M-180)
… Purpose of Audit The purpose of our audit was to assess the District’s oversight of financial operations and … directly from the District’s bank account. The District does not have a written disaster recovery plan. The Treasurer …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/gloversville-enlarged-city-school-district-board-oversight-andThe Ex-spouse’s Payments – Divorce and Your Benefits
… NYSLRS receives all required documents before the member’s retirement, payments to the ex-spouse will begin as of the member’s retirement date, unless otherwise specified in the DRO. It’s … to the ex-spouse are taxable. NYSLRS will mail a 1099-R form to the ex-spouse for taxable payments made during the …
https://www.osc.ny.gov/retirement/members/divorce/ex-spouses-paymentsTown of Champion – Information Technology (2014M-130)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over its computer network for …
https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-champion-information-technology-2014m-130State Agencies Bulletin No. 331
… of the garnishment, refer to Paycheck or Garn Spec panels. For assistance in addressing employee inquiries, please refer to Bulletin No. 258 for additional instructions on accessing garnishment panels. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/331-new-reveal-reports-replace-garnishment-notification-lettersDiNapoli Urges New Yorkers to Spend Holiday Gift Cards
… balances can be turned over to the Comptroller’s Office of Unclaimed Funds (OUF) after five years of inactivity. In 2023, the …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-urges-new-yorkers-spend-holiday-gift-cardsImproper Medicaid Payments During Permissible Overlapping Medicaid and Essential Plan Coverage (Follow-Up)
… Medicaid made improper payments on behalf of members with DOH-authorized overlapping Medicaid and Essential Plan …
https://www.osc.ny.gov/state-agencies/audits/2025/06/04/improper-medicaid-payments-during-permissible-overlapping-medicaid-and-essential-plan