Search
Selected Aspects of Discretionary Spending
… Urban Development Corporation as lessee under a 99-year Master Lease (running until 2068) from the City of New York. … accountable for such costs. Key Findings We reviewed 156 payments totaling $144,856 and questioned 98 payments … Other Related Audits/Reports of Interest Battery Park City Authority: Selected Aspects of Discretionary …
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)
… of Audit The purpose of our audit was to evaluate the District’s financial activities for the period July 1, 2012 through September 30, 2013. Background The Northport-East Northport Union Free School District is located in the Town of Huntington, Suffolk …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/northport-east-northport-union-free-school-district-financial-conditionMattituck-Cutchogue Union Free School District – Financial Condition (2013M-322)
… Mattituck-Cutchogue Union Free School District is located in the Town of Southold in Suffolk County. The District is governed by the Board of … officials reported a restricted cash balance of $0 on its financial statements. Key Recommendations Develop a …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/24/mattituck-cutchogue-union-free-school-district-financial-condition-2013mPoughkeepsie City School District – Internal Controls Over Purchasing and Claims Processing (2012M-179)
… internal controls over claims processing and purchasing for the period July 1, 2010, to March 31, 2012. Background The Poughkeepsie City School District is located in the City of Poughkeepsie, in Dutchess …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/11/poughkeepsie-city-school-district-internal-controls-over-purchasing-andState Agencies Bulletin No. 2161
… Purpose: The purpose of this bulletin is to inform agencies of the New … to help them identify employees who require a new Form W-4, Employee’s Withholding Certificate. Affected … 15-T, Federal Income Tax Withholding Methods , for use in 2020 and after. Additionally, effective December 23, 2019, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2161-locked-query-identify-employees-who-require-new-form-w-4-employeesDiNapoli: Former Alexandria Town Clerk Pleads Guilty in Theft
… in Jefferson County Court to stealing $26,285 in public funds. Peck pocketed cash paid by residents for fines, fees … The investigation and audit found that Peck, who collected funds for the town of Alexandria and the village of … in Jefferson County Court to stealing $26285 in public funds …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-former-alexandria-town-clerk-pleads-guilty-theftMedicaid Program – Multiple Same-Day Procedures on Ambulatory Patient Groups Claims
… rendered. Accordingly, APG claims are reimbursed based on patient condition and complexity of service. The … outpatient departments and ambulatory surgery centers on December 1, 2008. The APG methodology was then implemented … centers and freestanding ambulatory surgery centers on September 1, 2009. Key Findings Medicaid made $1,083,836 …
https://www.osc.ny.gov/state-agencies/audits/2014/08/12/medicaid-program-multiple-same-day-procedures-ambulatory-patient-groups-claimsSelected Aspects of Discretionary Spending
… Regional Transportation Authority (Authority) was created in 1970 to develop and improve the public transportation systems in the central region of New York State, including Onondaga, … transportation services while maximizing the return on investment for the taxpayers. To accomplish its mission, …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-1Introduction to IT Governance – Information Technology Governance
… access, cybersecurity and personnel training. They rely on IT systems for storing and processing important financial … and schools. Although no single practice or policy on its own can adequately safeguard your IT investments, a … … Although no single practice or policy on its own can adequately safeguard your IT investments there …
https://www.osc.ny.gov/local-government/publications/it-governance/introduction-it-governanceDiNapoli: Otsego County Woman Pleads Guilty to Stealing From School District
… States Attorney Antoinette T. Bacon announced Kristina Hand, 47, of Morris, New York, has pleaded guilty to stealing … education of children is shameful,” DiNapoli said. “Ms. Hand abused her position to fund her lifestyle at the expense … continued collaboration in combatting public corruption.” Hand pleaded guilty to two counts of federal program theft, …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-otsego-county-woman-pleads-guilty-stealing-school-districtState Agencies Bulletin No. 1864
… is to inform agencies of the taxable fringe benefit CLEFR for 2020 processing. Affected Employees Employees who … participated in the PEF or CSEA Certification, Licensure and Exam Fee Reimbursement Program or who used Empire Star Public Service awards for certification, license or exam fees are affected. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1864-certification-licensure-and-exam-fee-reimbursement-clefr-2020City of North Tonawanda – Financial Operations (2012M-203)
… the City’s oversight of its volunteer fire companies and the City’s purchasing process for the period January 1, 2011, to August 31, 2012. … five member Common Council. The City’s general fund budget for the 2012 fiscal year is $34.7 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/city/2013/02/08/city-north-tonawanda-financial-operations-2012m-203Oversight of Information Technology Consultants and Contract Staffing (Follow-Up)
… determining if deliverables are acceptable and milestones have been met. Our initial audit report, issued September 16, … requirements – create a risk that ITS may not have received the required deliverables. Most notably, we … we identified in the initial report. Both recommendations have been implemented. … To determine the extent of …
https://www.osc.ny.gov/state-agencies/audits/2020/12/08/oversight-information-technology-consultants-and-contract-staffing-followAllocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act
… determine if the Department of Motor Vehicles (Department) is appropriately allocating, billing, and collecting the expenses of administering the Motor …
https://www.osc.ny.gov/state-agencies/audits/2019/12/13/allocation-billing-and-collection-expenses-administering-motor-vehicle-financial-securityCollege at Buffalo – Selected Employee Travel Expenses
… by selected government employees complied with rules and regulations and is free from fraud, waste and abuse. The … employees was appropriate, we audited travel expenses for the highest-cost travelers in the State, as well as other … a result of our analysis, we examined the travel expenses for one College at Buffalo (College) employee whose expenses …
https://www.osc.ny.gov/state-agencies/audits/2013/07/31/college-buffalo-selected-employee-travel-expensesVillage of Village of the Branch – Internal Controls Over Financial Operations (2013M-43)
… for basic services of $8,000 plus 50 percent of certain permit fees. This type of arrangement is usually indicative of an … 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-43Bolivar-Richburg Central School District – Internal Controls Over Selected Financial Operations (2013M-92)
… to maintain over $5.8 million in reserves. In addition, extra classroom activity moneys were not maintained in accordance with District policy and Regulations. Extra classroom activity moneys were not maintained in …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/bolivar-richburg-central-school-district-internal-controls-over-selectedTown of Johnsburg – Management Oversight and Online Banking (2013M-6)
… to evaluate the Town’s oversight of financial activities and internal controls over online banking for the period … of the work performed by the bookkeeper to address her incompatible financial duties. Because the bookkeeper can … who received or disbursed money during the previous fiscal year. Adopt and communicate an online banking policy that …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/town-johnsburg-management-oversight-and-online-banking-2013m-6Town of Edwards – Internal Controls Over Selected Financial Operations (2013M-20)
… through our audit period. The Village was dissolved on December 31, 2012 and the Town has taken over the services … appropriations are available before funds are expended. Do not permit any fund or appropriation account to be …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-edwards-internal-controls-over-selected-financial-operations-2013m-20State Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … the 2016-17 through 2019-20 annual financial reports, state aid claim forms and independent audit reports in a … state aid payments ranging from $49,607 to $345,221. Find out how your government money is spent at Open Book New York …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-district-audits