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Central Square Central School District – Claims Auditing (2016M-292)
… March 31, 2016. Background The Central Square Central School District is located in the Towns of Amboy, Constantia, … Central Square Central School District Claims Auditing 2016M292 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/central-square-central-school-district-claims-auditing-2016m-292Village of Suffern – Budget Review (B6-16-8)
… the significant revenue and expenditure projections in the Village’s tentative budget for the 2016-17 fiscal year … are reasonable. Background The Village of Suffern, located in Rockland County, issued debt totaling $5 million to liquidate the accumulated deficit in the Village’s general, water, sewer and capital projects …
https://www.osc.ny.gov/local-government/audits/village/2016/04/20/village-suffern-budget-review-b6-16-8XII.5 Overview – XII. Expenditures
… of this section is to provide guidance to Business Units for preparing and submitting vouchers to the Office of the State Comptroller (OSC) for … SFS, Business Units are no longer required to send paper vouchers and supporting documentation to the Bureau of State …
https://www.osc.ny.gov/state-agencies/chapter-xii/xii5-overviewVillage of Altamont – Justice Court Operations (2016M-199)
… of our audit was to review the processes and procedures for the Court’s financial operations for the period June 1, 2014 through March 31, 2016. … During our audit period, the Court collected $103,007 in fines and fees and $9,015 in bail. Key Findings The Justices …
https://www.osc.ny.gov/local-government/audits/justice-court/2016/07/29/village-altamont-justice-court-operations-2016m-199Village of Yorkville – Budget Review (B3-13-7)
… account of 5 percent of appropriations ($94,000) would give the Village some flexibility in dealing with unexpected …
https://www.osc.ny.gov/local-government/audits/village/2013/04/10/village-yorkville-budget-review-b3-13-7State Comptroller DiNapoli Releases School Audits
… district and charter school finances and operations, my office continues to provide taxpayers the assurance that … officials do not review bank statements and canceled check images or certify payroll. The board and district …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-school-auditsCity of Troy – Budget Review (B18-5-8)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2019 fiscal year are reasonable. Background The City of Troy, located in Rensselaer County, is authorized to … exceed $24,706,000 to liquidate cumulative deficits in the City’s general fund for the years ending December 31, 1993, …
https://www.osc.ny.gov/local-government/audits/city/2018/10/31/city-troy-budget-review-b18-5-8State Agencies Bulletin No. 1195
… Purpose To provide agency procedures for processing the payments. Affected Employees Employees in the following bargaining units who have opted to participate in the Over40 Comp Time II program: Administrative Services BU02 … To provide agency procedures for processing the payments …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1195-2012-csea-and-pef-over40-comp-time-ii-cash-outRivendell School – Compliance With the Reimbursable Cost Manual
… audit and make the appropriate adjustments to Rivendell’s reimbursement rates. Work with Rivendell officials to help …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/rivendell-school-compliance-reimbursable-cost-manualCost Reporting of Programs Operated by Gateway-Longview, Inc.
To determine whether the costs reported by GatewayLongview Inc Gateway to the State Education Department SED the Office of Children and Family Services
https://www.osc.ny.gov/state-agencies/audits/2014/12/30/cost-reporting-programs-operated-gateway-longview-incTuition Assistance Program – DeVry College
… Purpose To determine whether DeVry College of New York complied with the Education Law and the … States. In New York, DeVry University operates as DeVry College of New York (DeVry) offering several programs leading … Tuition Assistance Program - LaGuardia Community College (2013-T-4) Tuition Assistance Program - Pratt …
https://www.osc.ny.gov/state-agencies/audits/2015/04/06/tuition-assistance-program-devry-collegeComptroller DiNapoli Releases Municipal Audits
… – Financial Management (Allegany County) The board relied on fund balance to finance part of the town’s operations, … unplanned costs to repair the village’s water tower, have caused substantial financial decline in both the water … in water and sewer rents because the revenues generated have not been sufficient to finance yearly appropriations. …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-municipal-audits-2DiNapoli: Former Town of Marion Court Clerk Pleads Guilty to Theft
… State Comptroller Thomas P. DiNapoli, Wayne County District Attorney Michael Calarco and the New York State Police … office’s investigation and our partnership with District Attorney Calarco and the State Police,” DiNapoli said. “My thanks to the District Attorney and the State Police for their continuing …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-former-town-marion-court-clerk-pleads-guilty-theftCity of Lockport – Budget Review (B22-1-8)
… [read complete report – pdf] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s proposed budget for 2023. Background Chapter … New York Office of the State Comptroller City of Lockport Budget Review 2022 …
https://www.osc.ny.gov/local-government/audits/city/2022/11/04/city-lockport-budget-review-b22-1-8DiNapoli: Halfmoon Resident Allegedly Stole Deceased Mother's Pension Payments
… York State Department of Motor Vehicles today announced Christmas Fish of Halfmoon, N.Y. has been charged with grand … nearly $13,000 of her deceased mother’s pension benefits. “Christmas Fish allegedly hid her mother’s death to divert her … State Comptroller DiNapoli announced Christmas Fish of Halfmoon NY has been charged with grand …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-halfmoon-resident-allegedly-stole-deceased-mothers-pension-paymentsOperational Advisory No. 27
… Subject: Accounting Date Policy Change Confirmation Reference: Guide to Financial … be changing the policy regarding the use of Accounting Date in the Statewide Financial System (SFS). This notice … issued on December 1, 2016. The definition of Accounting Date, as defined in the Guide to Financial Operations (GFO), …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/27-accounting-date-policy-change-confirmationComptroller DiNapoli Releases Municipal Audits
… money is safeguarded. There was no report prepared of expenditures, revenues and starting cash, and the records that did exist were not adequate. Village of Herkimer – Water and Sewer Financial Operations … and sewer operations such as billing, collecting, entry of payments and adjustments were inadequately segregated and …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-audits-0Medicaid Program – Claims Processing Activity October 1, 2018 Through March 31, 2019
… million was paid for inpatient claims that were billed at a higher level of care than what was actually provided; $1.4 million was paid for newborn … excess of permitted limits; $215,673 was paid for episodic home health care claims that did not comply with Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2019/09/27/medicaid-program-claims-processing-activity-october-1-2018-through-march-31-2019West Hill Fire District No. 3 – Financial Condition (2014M-160)
… Key Findings At the end of 2013, the District’s unassigned fund balance totaled almost $178,000 or more than 3 times the … real property tax levies. The District reported a capital reserve fund with a balance of $165,728 as of December 31, 2013. District officials created this reserve in the late 1990s to fund future costs of new …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/15/west-hill-fire-district-no-3-financial-condition-2014m-160Rochester Childfirst Network – Compliance With the Reimbursable Cost Manual
… the costs reported by Rochester Childfirst Network (RCN) on its Consolidated Fiscal Report (CFR) were properly calculated, adequately documented, … tuition it pays. SED sets the reimbursement rates based on financial information, including costs, that RCN reports …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/rochester-childfirst-network-compliance-reimbursable-cost-manual