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Sachem Public Library – Claims Processing (2016M-327)
… of Audit The purpose of our audit was to examine the Library’s claims auditing process for the period July 1, 2015 through June 30, 2016. Background The Sachem Public Library is a school district public library that serves over 83,000 residents in the Towns of …
https://www.osc.ny.gov/local-government/audits/library/2016/12/02/sachem-public-library-claims-processing-2016m-327Warwick Valley Central School District - Professional Services (2019M-139)
… Determine whether the District procured professional services in accordance with Board policies and applicable … officials did not seek competition for professional services from four of the 12 professional service providers … forth the expectations for the procurement of professional services. Ensure that the procurement policy requirement that …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/20/warwick-valley-central-school-district-professional-services-2019m-139Village of Farmingdale - Procurement, Claims Audit and Check Signing (2018M-100)
… The Board conducts a proper audit of claims. The Village’s check signing process is adequate. Key Findings Village … Village of Farmingdale Procurement Claims Audit and Check Signing 2018M100 …
https://www.osc.ny.gov/local-government/audits/village/2017/10/26/village-farmingdale-procurement-claims-audit-and-check-signing-2018m-100Brewster Central School District - Professional Services (2019M-235)
… To determine whether the District procured professional services in accordance with Board policies and applicable … officials did not seek competition for professional services from three of the 10 professional service providers … with the purchasing policy when procuring professional services. District officials should: Conduct a periodic …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/brewster-central-school-district-professional-services-2019m-235Comptroller DiNapoli Releases Municipal Audits
… and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal finances …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-municipal-audits-0DiNapoli: State Agency Overtime Pay Hits $787 Million
… Overtime pay in 2018 at state agencies was at the highest level within … with 18.1 million hours worked. “New York state’s overtime pay has seen significant growth in the past decade,” DiNapoli … down 61 percent. Agencies that reduced total overtime pay over last five years include the Office of Children and …
https://www.osc.ny.gov/press/releases/2019/04/dinapoli-state-agency-overtime-pay-hits-787-millionDiNapoli Statement on Guilty Plea in Federal Court of Cancer Care Provider
… New York State Comptroller Thomas P. DiNapoli today issued a statement on … guilty plea secured by U.S. Attorney Bharara, working with Comptroller DiNapoli, in two months. In March, Cheon Park … filing a complaint online at [email protected].us , or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-statement-guilty-plea-federal-court-cancer-care-providerComptroller DiNapoli Releases School Audits
… the board did not properly plan for the use of reserve funds. Oysterponds Union Free School District – Financial … budget. The district has accumulated unexpended surplus funds equivalent to 11 percent of the ensuing years' budgets, … District – Internal Controls Over Extra-Classroom Activity Funds (Washington County) District officials did not adopt …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-school-auditsIX.6.E Education Department - G5 System – IX. Federal Grants
… is strictly enforced by the system. Since OSC BSAO draws down funds based on expenditures that are recorded in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6e-education-department-g5-systemDiNapoli: Former Non-Profit Executive Pleads Guilty to Falsifying Business Records
… DiNapoli said. “She was entrusted with overseeing key business functions for an organization that does vital work … were brought to light. She pleaded guilty to falsifying business records in the first degree and was ordered to pay …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-former-non-profit-executive-pleads-guilty-falsifying-business-recordsComptroller DiNapoli Releases Municipal Audits
… spent appropriately and effectively.” Village of Attica – Justice Court (Wyoming County) The village justices did not … and surcharges. Auditors found, however, that the current justice generally made timely and intact deposits, and all monthly reports were submitted to the state Justice Court Fund in a timely manner. Columbia County …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Municipalities Facing Slow Growth in Sales Tax Collections
… for local governments," said DiNapoli. "The impact of little to no growth is felt in several regions across the …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-municipalities-facing-slow-growth-sales-tax-collectionsState Agencies Bulletin No. 2240
… The purpose of this bulletin is to notify agencies that employee participation in tax-sheltered annuity plans must be suspended while an employee is receiving paid Workers’ Compensation benefits. Workers’ Compensation-related benefits … The purpose of this bulletin is to notify agencies that employee participation in taxsheltered annuity plans must be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2240-suspension-403b-tax-sheltered-annuity-plans-employees-workersSchool of Professional Studies – Controls Over Bank Accounts
… whether there was fraud, waste, or abuse in the use of funds held in its bank accounts. Background The City University of New York School of Professional Studies (CUNY SPS) was founded in 2003 to … whether there was fraud waste or abuse in the use of funds held in its bank accounts …
https://www.osc.ny.gov/state-agencies/audits/2015/06/02/school-professional-studies-controls-over-bank-accountsImproper Payments Related to the Medicare Buy-In Program (Follow-Up)
… Our initial audit report, which was issued on October 26, 2012, determined that, from March 2006 through February 2011, Medicaid made nearly 260,000 improper payments (totaling about $26.8 million) for people enrolled in the Medicare buy-in …
https://www.osc.ny.gov/state-agencies/audits/2014/11/18/improper-payments-related-medicare-buy-program-followSelected Employee Travel Expenses
… may apply and may result in taxable income. In addition, Judicial Travel Rules were sometimes not complied with. Key … employee's travel expense reimbursements is taken. Follow Judicial Travel Rules to ensure relevant apartment lease …
https://www.osc.ny.gov/state-agencies/audits/2013/09/04/selected-employee-travel-expensesMaintenance and Tuition Payments to the Lake Grove School and Mountain Lake Children's Residence
… Purpose To determine whether costs reported by the Lake Grove School (Lake Grove) and Mountain Lake Children's Residence (Mountain Lake) to the State … To determine whether costs reported by the Lake Grove School and Mountain Lake Childrens Residence to the SED and OCFS …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/maintenance-and-tuition-payments-lake-grove-school-and-mountain-lake-childrens-residenceCollege of Plattsburgh – Selected Employee Travel Expenses
… University of New York College at Cobleskill – Selected Employee Travel Expenses (2012-S-143) State University of New York College at Oneonta – Selected Employee Travel Expenses (2012-S-145) …
https://www.osc.ny.gov/state-agencies/audits/2013/04/25/college-plattsburgh-selected-employee-travel-expensesSelected Aspects of Discretionary Spending
… Niagara Frontier Transportation Authority’s discretionary spending complied with its guidelines and was reasonable, … The audit identified a total of $2.65 million of Authority spending that was discretionary in nature. Each public … and procedures specifying which types of discretionary spending are appropriate and the dollar thresholds for each. …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spendingGovernment-Wide Financial Data – 2022 Financial Condition Report
… received or paid (cash basis). Each statement breaks down the activities of State government into two types: …
https://www.osc.ny.gov/reports/finance/2022-fcr/government-wide-financial-data