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Opinion 2007-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- … the establishment of reserve funds not authorized by State statute (see Opn No. 96-4, supra ; 1980 Opns St Comp …
https://www.osc.ny.gov/legal-opinions/opinion-2007-4Comptroller DiNapoli Releases School Audits
… to foster competition. Heuvelton Central School District – Payroll (St. Lawrence County) Auditors reviewed payroll payments made to 18 employees with combined total … with district officials, the district’s procedures for payroll processing (by the payroll clerk) and payroll review …
https://www.osc.ny.gov/press/releases/2016/10/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases Municipal Audits
… (Tompkins County) The board did not ensure the village’s accounting records were current, complete and accurate, and …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-0Opinion 93-12
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- … the board member in attending a conference. You state that the board member would pay to the district, prior …
https://www.osc.ny.gov/legal-opinions/opinion-93-12Vertus Charter School – Information Technology Asset Management (2025M-9)
School officials did not appropriately track inventory and safeguard IT assets acquired or in use during the audit period Officials did not maintain complete accurate and uptodate inventory records to properly account for IT assets Although the Boardadopted financial policies and procedures m
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/27/vertus-charter-school-information-technology-asset-management-2025m-9XI-A.3 Purchase Orders – XI-A. Purchasing
… the invoice, and encourage them to access the eSupplier portal to obtain information to assist with this process. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a3-purchase-ordersOther Bulletin No. 11
… The emergency appropriations enacted by the New York State Legislature authorize the payment of the 4% increase … cent. Exception: No increase for employees who were on a Leave of Absence (other than Workers’ Compensation Leave) on the effective date of the increase until the employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-11-2010-salary-increase-suny-construction-fund-employeesSelected Management and Operations Practices (Follow-Up)
… 2015-S-20 ). Background On April 14, 2011, the Governor of New York signed into law the ReCharge New York (RNY) power … not-for-profits that commit to retain or increase New York State jobs and agree to make capital investments in their …
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-34Medicaid Program – Errors in Identification of 340B Providers in the Medicaid Drug Rebate Program
… accurately excluded 340B drugs from the Medicaid Drug Rebate Program and sought appropriate rebates. The audit … June 30, 2015. Background Congress created the Medicaid Drug Rebate Program in 1990. The program requires drug …
https://www.osc.ny.gov/state-agencies/audits/2017/06/30/medicaid-program-errors-identification-340b-providers-medicaid-drug-rebate-programMonitoring Town Asphalt Road Projects (2012MS-7)
… in each specific batch of hot mix asphalt (HMA) loaded on delivery trucks. The delivery ticket specifies the type … that the product matches contract specifications. New York State Labor Law requires vendors hired on a public work contract (such as road surfacing) to pay …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2013/04/05/monitoring-town-asphalt-road-projects-2012ms-7XIV.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-interestSelected Performance Measures
… The MTA is a public benefit corporation chartered by the New York State Legislature in 1965. There are six constituent … the MTA generally considers ridership to be the sum of all fare-paying customers, whereas the FTA defines ridership … by the LIRR found that the agency did not include all mechanical failures in its calculation. For the month …
https://www.osc.ny.gov/state-agencies/audits/2020/01/06/selected-performance-measuresInappropriate Payments Related to Procedure Modifiers (Follow-Up)
… The Department of Health (Department) administers the State’s Medicaid program, which provides a wide range of … disadvantaged and/or have special health care needs. Per State Medicaid policies, payment for a surgical procedure … to the E/M service. We issued our initial audit report on April 17, 2018. The audit objective was to determine …
https://www.osc.ny.gov/state-agencies/audits/2019/07/31/inappropriate-payments-related-procedure-modifiers-followSteuben County Soil and Water Conservation District – Internal Controls Over Cash Receipts and Disbursements (2013M-97)
… District is one of 58 such Districts in New York State. These Districts provide services and fund projects to … addition, 116 receipts totaling $47,443 were not deposited on a timely basis, 14 disbursements totaling $23,943 never appeared on a warrant for Board approval, and 151 disbursements …
https://www.osc.ny.gov/local-government/audits/district/2013/08/02/steuben-county-soil-and-water-conservation-district-internal-controls-over-cashAssessment of Costs to Administer the Workers’ Compensation Program for the Two Fiscal Years Ended March 31, 2013
… Purpose The purpose of this performance audit is to determine whether the … report its assessable expenses related to administration of Sections 50(5), 151, and 228 of the Workers’ Compensation Law and Section 60 of both the …
https://www.osc.ny.gov/state-agencies/audits/2015/04/15/assessment-costs-administer-workers-compensation-program-two-fiscal-years-ended-march-31Unified Court System Bulletin No. UCS-140
… To explain processing of the Prepaid Legal Service Benefit for tax purposes for the 2008 calendar year. Background In accordance with the … legal service benefits be considered as reportable income for each covered employee. Therefore, the value of this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-140-prepaid-legal-service-benefit-unified-court-system-uscAssessment of Costs to Administer the Workers’ Compensation Program for the Fiscal Year Ended March 31, 2014
… and nonoccupational disabilities and sickness. Coverage for these benefits, with limited exception, is to be provided by their employers. The Board is also responsible for tracking its costs to administer the Workers’ … employee payroll expenses and are allocated appropriately for future assessments. Other Related Audits/Reports of …
https://www.osc.ny.gov/state-agencies/audits/2016/10/26/assessment-costs-administer-workers-compensation-program-fiscal-year-ended-march-31-2014Contracts for Personal and Miscellaneous Services (Follow-Up)
… of implementation of the four recommendations included in our initial audit report, Contracts for Personal and … are required to determine whether services can be provided in-house before proceeding to contract, the agencies were not … and we found such documentation was often not prepared. In addition, the MTA did not have a requirement to …
https://www.osc.ny.gov/state-agencies/audits/2015/01/06/contracts-personal-and-miscellaneous-services-followReducing the Cost of Hospital Services Provided to County Inmates (2013-MS-4)
… health care costs can be a heavy burden on a county’s financial resources. For example, inmate hospital health care costs in the eight counties audited totaled about $2.8 million in 2012. Of this amount, … to lower outpatient costs. Key Findings The counties do not have adequate procedures for reviewing inpatient …
https://www.osc.ny.gov/local-government/audits/county/2014/09/19/reducing-cost-hospital-services-provided-county-inmates-2013-ms-4