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Town of Schaghticoke – Budgeting (2013M-239)
… of Audit The purpose of our audit was to evaluate the Town’s budgeting practices for the period January 1, 2010 … elected five-member Town Board, which comprises the Town Supervisor and four council members. The Town’s 2013 adopted …
https://www.osc.ny.gov/local-government/audits/town/2013/12/06/town-schaghticoke-budgeting-2013m-239Mandatory Service Credit Purchase Payments – Enhanced Reporting
… for mandatory member contributions (called deficiencies) are usually incurred for service after a member’s date of … retirement benefit. Mandatory contribution deductions are taken before tax for federal income tax purposes because they are covered under Section 414(h) of the Internal Revenue …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/mandatory-service-credit-purchase-paymentsOptional Service Credit Purchase Payments – Enhanced Reporting
… If members choose to purchase credit for additional previous public service, they have the option … the Loan/SCP Deductions page and view SCP deductions for your employees: Sign in to Retirement Online . From your … in addition to payroll deductions. The easiest way for members to manage SCP payments is through their …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/optional-service-credit-purchase-paymentsLocust Valley Water District – Budgeting (2013M-179)
… internal controls over the District’s financial operations for the period January 1, 2009, through December 31, 2012. … of Mill Neck and Matinecock. The District’s total revenue for 2012 fiscal year was approximately $2.2 million. The … The Board frequently over-estimated budgeted expenditures for the 2009 through 2012 fiscal years, and also appropriated …
https://www.osc.ny.gov/local-government/audits/district/2013/09/06/locust-valley-water-district-budgeting-2013m-179XIV.13.A Overview – XIV. Special Procedures
… New York State Finance Law §179- f requires the State to pay vendors promptly (within 30 days of the … qualified Small Business Vendors). When the State fails to pay the vendor by the Net Due Date, the State may be required … … New York State Finance Law 179 f requires the State to pay vendors promptly within 30 days of the MerchandiseInvoice …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv13a-overviewXII.6.C Paying Prompt Contract Interest – XII. Expenditures
… SECTION OVERVIEW AND POLICIES This section explains the process for paying … rate established by the Commissioner of Taxation and Finance. This rate, however, is subject to change … quarterly. Please refer to the Department of Taxation and Finance’s website for the most current interest rate. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6c-paying-prompt-contract-interestTown of Hempstead Sanitary District No. Six – Professional Services and Fuel (2014M-246)
… professional services and maintenance of fuel inventories for the period January 1, 2012 through April 30, 2013. … of Commissioners. The District’s budgeted appropriations for the 2013 fiscal year were $27,514,724. Key Findings The … policy does not require the use of competitive methods for professional services. District officials paid three …
https://www.osc.ny.gov/local-government/audits/district/2015/01/02/town-hempstead-sanitary-district-no-six-professional-services-and-fuel-2014m-246State Comptroller DiNapoli Releases School Audits
… with the acceptable computer use policy. As a result, 12 of 13 computers auditors tested accessed nonbusiness websites prohibited by the policy. Sensitive IT control weaknesses were … not monitor employee internet use. Auditors found eight of 10 employees’ computers they reviewed were used for …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-auditsCity of Rome – Internal Controls Over Capital Projects (2012M-248)
… Purpose of Audit The purpose of our audit was to determine whether City officials provided … over-expended. Key Recommendations Monitor each project by requiring the Treasurer to submit periodic reports that …
https://www.osc.ny.gov/local-government/audits/city/2013/03/01/city-rome-internal-controls-over-capital-projects-2012m-248CVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service
… between the drug rebates that CVS Health invoiced versus collected from drug manufacturers and found CVS Health …
https://www.osc.ny.gov/state-agencies/audits/2020/08/21/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-serviceElectronic Fund Transfer Instructions
… shown in the examples below. Example 1: FINAL; LS 21; John Doe; 518-555-5555 A lump sum payment covering 21 final reports. John Doe will be contacted if questions on this payment arise. Example 2: ADDTL; Jane Doe; 518-999-9999 An additional remittance to a single …
https://www.osc.ny.gov/unclaimed-funds/reporters/electronic-fund-transfer-instructionsComptroller DiNapoli Releases School Audits
… to ensure that they were accurate, properly supported and for valid district purposes. Auditors discovered purchase … received and a lack of adequate supporting documentation for purchases. Mount Morris Central School District – …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-school-auditsEmpire BlueCross – Controls Over Payments for Special Items (Follow-Up)
… Empire’s contracts with member hospitals include rate schedules for the payment of inpatient and outpatient … hospitals that did not include language that limits the reimbursement of special items. The audit covered the period …
https://www.osc.ny.gov/state-agencies/audits/2020/02/25/empire-bluecross-controls-over-payments-special-items-followComptroller DiNapoli Releases Municipal Audits
… local government audits have been issued. Village of Cobleskill – Misappropriated Funds and Board Oversight … received inappropriate payments totaling $8,828. City of Middletown – Information Technology (Orange County) City … district’s progress in implementing recommendations made by auditors in a January 2017 audit. Of the nine audit …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-auditsTrue North Rochester Preparatory Charter School – West Campus – Employee Fingerprinting (2013M-286)
… audit was to examine the School’s fingerprinting practices for the period July 1, 2011 through August 5, 2013. … comprises nine members. The School’s operating expenses for the fiscal year ended June 30, 2012 were approximately … checks performed prior to working at the School. For one worker, School officials did not obtain clearance …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/true-north-rochester-preparatory-charter-school-west-campus-employeeComptroller DiNapoli Statement in Response to President Trump’s Withdrawal From the Paris Agreement
… ways. As trustee of New York state’s $192 billion pension fund, I will continue to seek out sustainable … State Common Retirement Fund is the third largest public pension fund in the United States, with an estimated $192 …
https://www.osc.ny.gov/press/releases/2017/06/comptroller-dinapoli-statement-response-president-trumps-withdrawal-paris-agreementVillage of Sag Harbor – Board Oversight and Justice Court Operations (2015M-107)
… operations and to review the Court’s financial operations for the period June 1, 2013 through September 30, 2014. … five-member Board of Trustees. Budgeted appropriations for 2014-15 were approximately $9.1 million. The Village … address the weaknesses associated with properly accounting for parking tickets. Key Recommendations The Board should …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/village-sag-harbor-board-oversight-and-justice-court-operations-2015m-107Village of Sinclairville – Water Operations (2014M-362)
… Purpose of Audit The purpose of our audit was to determine if the Village’s water system … 1, 2013 through October 24, 2014. Background The Village of Sinclairville is located in the Towns of Charlotte and …
https://www.osc.ny.gov/local-government/audits/village/2015/04/24/village-sinclairville-water-operations-2014m-362II.3 Overview – II. New York State Financial Accounting
… The Executive Budget refers to the structure and process of the constitutional system of budgeting in New York State which vests in the Governor … gubernatorial elections when it must be submitted by February 1. The financial cycle is the process through …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3-overviewControls Over Cash Advance Accounts
… Purpose To determine whether the Office of Children and Family Services (OCFS) has adequate controls … 1, 2011 to December 31, 2013. Background Under Section 115 of the State Finance Law, cash advances are issued to State … authorized to have 32 advance accounts with a total value of $101,050 as of March 31, 2012. Key Findings At one OCFS …
https://www.osc.ny.gov/state-agencies/audits/2014/04/15/controls-over-cash-advance-accounts