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Crossroads Center for Children – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Crossroads Center for Children, … calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the Reimbursable Cost Manual (RCM). The audit covered the … To determine whether the costs reported by Crossroads Center for Children …
https://www.osc.ny.gov/state-agencies/audits/2016/05/13/crossroads-center-children-compliance-reimbursable-cost-manualTuition Assistance Program – State Financial Aid Program at Barnard College
… Purpose To determine whether Barnard College complied with the Education Law and the Commissioner of Education’s Rules … students. TAP is an entitlement program designed to provide funds for paying tuition costs to eligible … To determine whether Barnard College complied with the …
https://www.osc.ny.gov/state-agencies/audits/2015/08/03/tuition-assistance-program-state-financial-aid-program-barnard-collegeState Agencies Bulletin No. 1045
… agencies of an automatic Dues and Agency Shop Fee Update for certain employees represented by CSEA. Affected Employees … has notified OSC that there is no change to the dues rates for 2011. However, each January an annual adjustment is required as an AFSCME affiliate for employees who received a raise, longevity or increment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1045-civil-service-employees-association-csea-dues-and-agency-shop-feeSelected Employee Travel Expenses
… the period April 1, 2008 to March 31, 2011. Background New York State's agencies spend between $100 million and $150 … the control of agency management, include lodging, meals, car rentals, transportation, fuel, and incidental costs such … Rules to ensure relevant apartment lease approvals and rental agreements are in effect. Ensure that reimbursements …
https://www.osc.ny.gov/state-agencies/audits/2013/09/04/selected-employee-travel-expensesComptroller DiNapoli Releases Municipal Audits
… that adopted water rates would be sufficient to cover the cost of district operations. As a result, auditors project … the county purchased asphalt and stone products from the low bidders, it may have saved $10,000. Nanticoke Volunteer …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-municipal-audits-1State Agencies Bulletin No. 278
… for the 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, … to facilitate tracking of expenditures related to the events of September 11, 2001. The primary means of tracking …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/278-tracking-expenditures-related-overtime-worked-due-events-september-11Albany Leadership Charter High School for Girls – Professional Services (2013M-283)
… May 31, 2013. Background The Albany Leadership Charter High School For Girls, located in the City of Albany, Albany … become a member of the charter school network and receive services stated in the compact. We reviewed the compact … a specific performance measure to determine whether the services had been received by the School to warrant the …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/albany-leadership-charter-high-school-girls-professional-services-2013mVillage of Middleport – Water and Sewer Rents (2013M-313)
… Purpose of Audit The purpose of our audit was to review the Village’s water and sewer rent activity for the … the Board and only two had been sufficiently documented as to the rationale for the adjustments. The Clerk-Treasurer … and subsidiary accounts and a billing software application to record water and sewer financial activity. This …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-middleport-water-and-sewer-rents-2013m-313State Comptroller DiNapoli Releases Municipal Audits
… deposit all tax collections within 24 hours as required. In addition, the clerk did not remit real property tax … collections to the town supervisor or the county treasurer in a timely manner. Town of Owasco – Financial Management and … did not adopt an adequate reserve policy, which resulted in the unrestricted general fund balance to increase to an …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 1814
… Purpose The purpose of this bulletin is to notify agencies of the 2019-2020 maximum salary contribution limit for Tier 6 … The purpose of this bulletin is to notify agencies of the 20192020 maximum salary contribution limit for Tier 6 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1814-maximum-salary-contribution-limit-tier-6-members-following-new-yorkVillage of Village of the Branch – Internal Controls Over Financial Operations (2013M-43)
… and, as generally required of a Village officer, does not reside within the Village. In addition, the Village and this …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-village-branch-internal-controls-over-financial-operations-2013m-43Town of Huntington – Payroll and Legal Services (2013M-28)
… May 31, 2012. Background The Town of Huntington is located in Suffolk County and has a population of approximately … prior to their normal work schedule a total of $15,000 in overtime. If earlier starts are actually necessary, the Town could save $179,000 a year in overtime costs by adjusting the arrival times on …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-huntington-payroll-and-legal-services-2013m-28Town of Hartwick – Financial Condition (2013M-118)
… March 8, 2013. Background The Town of Hartwick is located in Otsego County and has 2,110 residents. The Board comprises … and appropriations of fund balance to finance operations in the highway and fire protection funds. Although Town … operations separately, with sufficient revenues included in the budget for each fund. Consider separate checking …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-hartwick-financial-condition-2013m-118East Ramapo Central School District – Budget Review (B21-5-4)
… (District’s) proposed budget for the 2021-22 fiscal year. Background Pursuant to Chapter 89 of the Laws of 2016, … one academic) expressed concerns that the 2020-21 fiscal year budget may be under-funded by approximately $25 to $30 … of the District’s proposed budget for the 2021-22 fiscal year. Key Findings Our review of the 2021-22 budget …
https://www.osc.ny.gov/local-government/audits/school-district/2021/05/05/east-ramapo-central-school-district-budget-review-b21-5-4Empire BlueCross – Improper Payments for Intraocular Lens Claims Billed by Hospitals
… of the Empire Plan. Empire processes claims for hospital services according to contracts it negotiates with hospitals. … The hospital contracts include reimbursement fee schedules for inpatient and outpatient hospital services. Hospitals may be entitled to additional payments …
https://www.osc.ny.gov/state-agencies/audits/2019/12/20/empire-bluecross-improper-payments-intraocular-lens-claims-billed-hospitalsIX.7.A Funds – IX. Federal Grants
… within the SFS, fund consolidation will continue to be performed by the Office of the State Comptroller (OSC). … will be discussed with agencies on an individual basis to ensure that transaction processing and reporting … is rare. Requests for a new Federal fund should be limited to instances in which an agency receives an award from a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7a-fundsXII.9.F Correcting Payments Processed Against the Incorrect Purchase Order – XII. Expenditures
… SECTION OVERVIEW AND POLICIES The purpose of this section is to provide guidance to Business Units related to the … for the two purchase orders affected. Therefore, it is important for Business Units to correct these errors upon … The purpose of this section is to provide guidance to Business Units related to the …
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
… received a $4,055 loan check to get a replacement check in the same amount. Both checks were then cashed separately. … a request to NYSLRS for a loan against her pension in the amount of $4,055. After she received the check, Brady … loan check and Brady was sent a new one, which she cashed. In the meantime, the third party had deposited the original …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-former-state-employee-arrested-falsely-claiming-she-never-received-4k-loan-check-new-yorkTown of Otto – Town Clerk and Tax Collector (2012M-214)
… to May 25, 2012. Background The Town of Otto is a rural community located in Cattaraugus County, with a population of … 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-214Town 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