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XII.9.G Reissuing or Cancelling a Refund Check – XII. Expenditures
… “P” or “W” in the upper right hand corner and will contain one signature by the State Comptroller. Vendor checks will … right hand corner and have two signatures on the check – one from the State Comptroller and one from the Commissioner … to cancel the original check and reissue if needed. STOP PAYMENT PROCESS Agencies must enter stop payment …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9g-reissuing-or-cancelling-refund-checkDiNapoli: Former Assemblyman William Scarborough Sentenced On Fraud and Theft Convictions
… of wire fraud and theft from a program receiving federal funds, announced State Comptroller Thomas P. DiNapoli, United … is a serious crime when such an official steals the state funds he is sworn to safeguard. Former Assemblyman … of wire fraud and theft from a program receiving federal funds announced State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-former-assemblyman-william-scarborough-sentenced-fraud-and-theft-convictionsComptroller DiNapoli Releases State Audits
… and assess their propriety. United HealthCare Insurance Co. of New York (UHC): Empire Plan Drug Rebate Revenue …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-state-auditsOpinion 95-5
… of emergency communication system) COUNTY LAW, §§301(8), 307: Surplus surcharge revenues collected pursuant to County … such municipality (County Law, §303[1]). Further, section 307 provides as follows: All surcharge monies remitted to the … County Attorney County of Clinton 1 Note that section 307 also states that "... if at the end of any fiscal year …
https://www.osc.ny.gov/legal-opinions/opinion-95-5Oversight of New York State Forest Tax Programs
… the Program New York State’s land area of 30.2 million acres comprises almost 19 million acres of forest, which provide many public benefits, … and outdoor recreation opportunities. Of the 19 million acres, about 14 million acres (74%) are privately owned. To …
https://www.osc.ny.gov/state-agencies/audits/2022/04/20/oversight-new-york-state-forest-tax-programsState Agencies Bulletin No. 1902
… in the calculation of overtime compensation (refer to the Online Payroll Manual accessed from the PayServ Bulletin … residents and 0.50% for Yonkers non-residents. Payroll Register and Employee’s Paycheck/Advice The Earnings Code … and the amount paid will be displayed on the Payroll Register. The Earnings Description Longevity Payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1902-april-2021-longevity-payment-long-term-seasonal-employeesState Agencies Bulletin No. 2018
… in the calculation of overtime compensation (refer to the Online Payroll Manual accessed from the PayServ Bulletin … residents and 0.50% for Yonkers non-residents. Payroll Register and Employee’s Paycheck/Advice: The Earnings Code … and the amount paid will be displayed on the Payroll Register. The Earnings Description Longevity Payment Seasonal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2018-april-2022-longevity-payment-long-term-seasonal-employeesHenderson Fire District – Financial Activities (2025M-67)
… funded by real property taxes. Audit Summary The Board did not adequately monitor financial activities or ensure the … detection. We determined the following: The Treasurer did not prepare accurate and timely bank reconciliations for the … 2024. The Treasurer identified transactions that were not recorded, including 11 journal entries totaling $4,986 …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/31/henderson-fire-district-financial-activities-2025m-67State Comptroller DiNapoli Releases Audits
… that the department did not provide adequate oversight of CTE programs offered through the secondary school system to … issues that are a deterrent to students’ enrollment in CTE and their successful completion of the program, further …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-auditsXV.16.B Sole Custody Reporting – XV. End of Year
… of each year, the Online Services Sole Custody Reporting Application, ( https://www.osc.state.ny.us/online-services ), … of each year the Online Services Sole Custody Reporting Application httpswww …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv16b-sole-custody-reportingVendor File Advisory No. 11
… Although a vendor must designate one Location as a “default” Location, agencies should not assume the default is the correct Location for each individual …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/11-vendor-locationLisbon Central School District – Medicaid Reimbursements (2022M-180)
… District (District) claimed all Medicaid reimbursements to which it was entitled. Key Findings District officials did … from the District or file Medicaid reimbursement claims to recover part of the costs associated with these services. … District did not receive about $20,000 for reimbursements to which it was likely entitled. Although the District …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/27/lisbon-central-school-district-medicaid-reimbursements-2022m-180Commack Union Free School District - Information Technology Assets Inventory (2020M-15)
… Ensure that all fields previously established on the IT asset inventory system are filled out to properly track purchase order date, cost, and current location of asset. Designate staff to be responsible for accounting for …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/08/commack-union-free-school-district-information-technology-assetsOtsego County – Cost of Temporary Housing (2015M-97)
… eligible individuals and families, for which the program cost in 2013 and 2014 totaled almost $1.9 million. Key … County’s temporary housing costs per capita and average cost per night are higher than in four neighboring counties. … Otsego County Cost of Temporary Housing 2015M97 …
https://www.osc.ny.gov/local-government/audits/county/2016/01/22/otsego-county-cost-temporary-housing-2015m-97South Seneca Central School District – Financial Management (2015M-255)
… July 1, 2010 through September 10, 2015. Background The South Seneca Central School District is located in the Towns … South Seneca Central School District Financial Management …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/south-seneca-central-school-district-financial-management-2015m-255Rye City School District – Payroll and Leave Accruals (2016M-169)
… and to determine if the District properly accounted for leave accruals for the period July 1, 2014 through January 31, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $82.8 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/rye-city-school-district-payroll-and-leave-accruals-2016m-169Saratoga Springs City School District – Fund Balance (2016M-99)
… the City of Saratoga Springs and portions of the Towns of Greenfield, Malta, Milton, Saratoga and Wilton in Saratoga …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/saratoga-springs-city-school-district-fund-balance-2016m-99Mineola Union Free School District – Competitive Quotations (2015M-313)
… The Mineola Union Free School District is located in the Town of North Hempstead, Nassau County. The District, … requirements. Ensure that adequate actions have been taken in soliciting competition, or applicable contracts are used, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/mineola-union-free-school-district-competitive-quotations-2015m-313Locust Valley Central School District – Competitive Quotes (2016M-131)
Locust Valley Central School District Competitive Quotes 2016M131
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/locust-valley-central-school-district-competitive-quotes-2016m-131New Woodstock Fire District – Controls Over Financial Activities (2014M-263)
… Board provided the fire chief with an annual stipend for mileage incurred while responding to fires but did not have … Require the fire chief to submit itemized claims for mileage reimbursement. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/new-woodstock-fire-district-controls-over-financial-activities-2014m-263