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Selected Aspects of Discretionary Spending
… dollar thresholds, supporting documentation, and formal approvals that are necessary to be accountable for such … thresholds, necessary justifications, and required formal approvals and supporting documentation. The absence of such … for necessary justifications, dollar thresholds, formal approvals, and supporting documentation. Other Related …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-3Northport-East Northport Union Free School District – Financial Condition (2014M-164)
… audit was to evaluate the District’s financial activities for the period July 1, 2012 through September 30, 2013. … Northport Union Free School District is located in the Town of Huntington, Suffolk County. The District is … The District operates nine schools and has approximately 6,200 students and 1,680 employees. For the 2013-14 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/northport-east-northport-union-free-school-district-financial-conditionState Comptroller DiNapoli Releases School District Audits
… not adequately segregate online banking duties or require secondary authorization for online payments and transfers. … training during the audit period. Track state and local government spending at Open Book New York . Under State … open data initiative, search millions of state and local government financial records, track state contracts, and find …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-school-district-auditsComptroller DiNapoli Releases School Audits
… , Orchard Park Central School District , Oysterponds Union Free School District and the Salem Central School … properly plan for the use of reserve funds. Oysterponds Union Free School District – Financial Management, Check … District Orchard Park Central School District Oysterponds Union Free School District and the Salem Central School …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-school-auditsSelected Aspects of Discretionary Spending
… discretionary spending complied with its guidelines and was reasonable, adequately supported, and properly approved. Our audit period was April 1, 2010 to March 31, 2012. Background The Niagara Frontier Transportation Authority (Authority) was created by an Act of the New York State Legislature in …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spendingComptroller DiNapoli Releases Municipal Audits
… in the first year of operation. Town of Busti – Taxpayer Equity (Chautauqua County) Town officials did not properly … County officials have established a cash management policy and related procedures that addresses the collection, …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-municipal-audits-1State Agencies Bulletin No. 278
… Time Entry Panel to report overtime worked due to events of September 11, 2001 Affected Employees Employees in … Executive Agencies who are working overtime due to events of September 11, 2001 Effective Date September 11, 2001 … that earn codes be established to facilitate tracking of expenditures related to the events of September 11, 2001. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/278-tracking-expenditures-related-overtime-worked-due-events-september-11Selected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected … waste and abuse. The audit covers the period April 1, 2008 to March 31, 2011. Background New York State's agencies spend … cards, and $13,520,915 (80 percent), was for reimbursement to employees for travel expenses not charged to a travel …
https://www.osc.ny.gov/state-agencies/audits/2013/09/04/selected-employee-travel-expensesAlbany Leadership Charter High School for Girls – Professional Services (2013M-283)
… of the School’s compact contract with the Brighter Choice Foundation (Foundation) for the period July 1, 2011 through … $32,218 to become a member of the charter school network and receive services stated in the compact. We reviewed the compact document and did not identify a specific declaration made by the …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/albany-leadership-charter-high-school-girls-professional-services-2013mDiNapoli: State Pension Fund Releases Annual Investment Return
… bonds and mortgages (21.53%), private equity (14.61%), real estate and real assets (13.39%) and credit, absolute return strategies …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-state-pension-fund-releases-annual-investment-returnLewis County – County Bridge Maintenance (S9-13-3)
… Purpose of Audit The purpose of our audit was to determine whether counties are properly maintaining their bridges to ensure the safety of those who travel on them for the period January 1, 2007, …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/lewis-county-county-bridge-maintenance-s9-13-3Town of Prattsville – Justice Court (2012M-243)
… Purpose of Audit The purpose of our audit was to review internal controls over the Court’s … January 1, 2011, to June 29, 2012. Background The Town of Prattsville is located in Greene County, and has a … Town of Prattsville Justice Court 2012M243 …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-prattsville-justice-court-2012m-243XVI.3.I Budgetary Presentation – XVI. Financial Reporting
… which requires that a budgetary comparison be included in the financial statements for the general fund and major … special revenue funds. The budgetary report presented in the State's BFS reflects a comparison of the original and … plan to the GAAP basis financial statements is disclosed in the notes to required supplementary information. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3i-budgetary-presentationXII.9.F Correcting Payments Processed Against the Incorrect Purchase Order – XII. Expenditures
… Customer Service Help Desk at (518) 474-4868, or by email addressed to [email protected] . Guide to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9f-correcting-payments-processed-against-incorrect-purchase-orderDiNapoli: 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-yorkIX.7.A Funds – IX. Federal Grants
… will continue to be performed by the Office of the State Comptroller (OSC). All consolidations will be discussed … Fund range (see below for existing Federal fund ranges). NYS Chart of Accounts policy dictates that Federal Fund adds … Miscellaneous Operating Grants 25900-25949-Unemployment Insurance Administration …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7a-fundsState Comptroller DiNapoli Releases Municipal Audits
… audit claims. They authorized some unallowable claims to be paid prior to the audit. The district made 14 … (Delaware County) The board ensured that $746,000 in cash receipts were properly deposited, recorded and … board did not adequately audit claims and a cash receipts log was not maintained. The treasurer’s records were not …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-2Wyoming 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-projectEmpire 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-hospitalsVillage 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