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State Comptroller DiNapoli Releases School District Audits
… paid 20 employees overtime totaling $524,934, primarily for routine services, including $123,113 for cleaning services. With appropriate scheduling, over … Officials also overpaid 20 employees a total of $11,961 for overtime. Carle Place Union Free School District – …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-school-district-auditsOpinion 2000-9
… August 4, 2000 James E. Downey, Esq., Attorney at Law County of Chenango Industrial Development Agency … Whether an …
https://www.osc.ny.gov/legal-opinions/opinion-2000-9Fiscal Oversight and Monitoring of AIDS Institute Service Provider Contracts
… budgeted cost categories are allowable and actual costs do not exceed budget line item amounts. However, the …
https://www.osc.ny.gov/state-agencies/audits/2017/05/22/fiscal-oversight-and-monitoring-aids-institute-service-provider-contractsOpinion 2007-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … ambulance services agreement) REAL PROPERTY -- Sale (use of proceeds to establish fund for annual payments under …
https://www.osc.ny.gov/legal-opinions/opinion-2007-4Comptroller DiNapoli Releases School Audits
… . Caledonia-Mumford Central School District – Online Banking (Genesee County) Although the district’s policy indicates that it has a written online banking agreement with its bank, district officials … with the bank. They also did not adequately segregate online banking duties and did not dedicate a separate …
https://www.osc.ny.gov/press/releases/2016/10/comptroller-dinapoli-releases-school-auditsOpinion 93-12
… a conference. You state that the board member would pay to the district, prior to the incurrence of the expense, … stated that section 77-b authorizes a municipality to pay the actual and necessary expenses only of its authorized …
https://www.osc.ny.gov/legal-opinions/opinion-93-12Comptroller DiNapoli Releases Municipal Audits
… goods and services, and did not have contracts with all vendors. Village of Holley – Financial Condition of the …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-0XI-A.3 Purchase Orders – XI-A. Purchasing
… amount within the agency’s authority as set in law or by contract. The PO communicates critical information to the vendor including the contract number, specific goods or services ordered, price … April 1, 2018, agencies are required to use a PO for all single purchases of $10,000 or more (or where the use of a PO …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a3-purchase-ordersSelected Management and Operations Practices (Follow-Up)
… Purpose To determine the extent of implementation of the 12 … 60 (part CC) of the Laws of 2011 (Law). RNY power is to be allocated to businesses and not-for-profits that commit …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/selected-management-and-operations-practices-followJune 2002: GASB Statement 34
… to create a new financial reporting model. The objective of the project was to provide a financial reporting model that provides users of financial statements with information which will enhance their understanding of governmental operations and ultimately result in an …
https://www.osc.ny.gov/local-government/publications/june-2002-gasb-statement-34Monitoring Town Asphalt Road Projects (2012MS-7)
… , Islip [pdf] , Pittsford [pdf] , Salina [pdf] , Shelter Island [pdf] , Southold [pdf] , Thompson [pdf] , and Union …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2013/04/05/monitoring-town-asphalt-road-projects-2012ms-7Medicaid Program – Errors in Identification of 340B Providers in the Medicaid Drug Rebate Program
… The program requires drug manufacturers to pay rebates to state Medicaid programs for prescription drugs dispensed to …
https://www.osc.ny.gov/state-agencies/audits/2017/06/30/medicaid-program-errors-identification-340b-providers-medicaid-drug-rebate-programOther Bulletin No. 11
… Background The emergency appropriations enacted by the New York State Legislature authorize the payment of the 4% increase …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-11-2010-salary-increase-suny-construction-fund-employeesSelected Performance Measures
… Database (NTD). The FTA uses this information as the basis for allocation of federal funding. In some instances, the FTA … defines a performance measure differently than the MTA. For example, the MTA generally considers ridership to be the … are critical to evaluating actual service and conditions. For two key performance measures – MDBF and ridership – we …
https://www.osc.ny.gov/state-agencies/audits/2020/01/06/selected-performance-measuresXIV.13 Prompt Payment Interest – XIV. Special Procedures
… the Statewide Financial System SFS as well as a summary of State Archives and the Office of the State Comptroller OSC requirements related to this feature …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv13-prompt-payment-interestSteuben County Soil and Water Conservation District – Internal Controls Over Cash Receipts and Disbursements (2013M-97)
… Purpose of Audit The purpose of our audit was to review the accounting records and internal controls of the District for the period January 1, 2012, to February 26, 2013. Background The Steuben County Soil and … State. These Districts provide services and fund projects to improve and maintain wildlife habitat, help control and …
https://www.osc.ny.gov/local-government/audits/district/2013/08/02/steuben-county-soil-and-water-conservation-district-internal-controls-over-cashUnified Court System Bulletin No. UCS-140
… Council 37 in Bargaining Unit SK who reside within the Zip Codes listed below and receive a paycheck or direct deposit … advice statement dated October 1, 2008: New York City Zip Codes Brooklyn 112XX Bronx 104XX Queens … Manhattan 100XX, 101XX, 102XX Staten Island 103XX New York State Zip Codes Nassau County …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-140-prepaid-legal-service-benefit-unified-court-system-uscInappropriate Payments Related to Procedure Modifiers (Follow-Up)
… health care needs. Per State Medicaid policies, payment for a surgical procedure includes all services normally … (E/M) services, are included in Medicaid’s payment for the procedure. E/M services unrelated to the original … system controls to prevent inappropriate payments for E/M services during the global surgery period, which …
https://www.osc.ny.gov/state-agencies/audits/2019/07/31/inappropriate-payments-related-procedure-modifiers-followContracts for Personal and Miscellaneous Services (Follow-Up)
… was often not prepared. In addition, the MTA did not have a requirement to periodically assess whether existing …
https://www.osc.ny.gov/state-agencies/audits/2015/01/06/contracts-personal-and-miscellaneous-services-followAssessment of Costs to Administer the Workers’ Compensation Program for the Fiscal Year Ended March 31, 2014
… expenses related to the administration of Sections 50(5) and 151 of the Workers’ Compensation Law. We performed our … included in these statutes, which direct the Comptroller and the Chair of the Board to ascertain the annual amount of … disabilities and sickness. Coverage for these benefits, with limited exception, is to be provided by their …
https://www.osc.ny.gov/state-agencies/audits/2016/10/26/assessment-costs-administer-workers-compensation-program-fiscal-year-ended-march-31-2014