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Kerhonkson Fire District – Board Oversight (2025M-124)
… example, 10 claims totaling $45,792 had no evidence that quotes were obtained to demonstrate that the purchases … policy, which required officials to obtain competitive quotes. Develop and adopt required policies, including an …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/15/kerhonkson-fire-district-board-oversight-2025m-124Comptroller DiNapoli Releases School Audits
… announced his office completed audits of the Alexander Central School District , Cazenovia Central School District , Rondout Valley Central School District , Silver Creek Central School … announced his office completed audits of the Alexander Central School District Cazenovia Central School District …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-audits-2DiNapoli Releases January State Cash Report
… the same period last year, according to the state cash report issued today by State Comptroller Thomas P. DiNapoli. … DiNapoli's office issues a state cash report every month identifying state revenues and spending from the prior month. The cash report focuses primarily on the General Fund and All …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-releases-january-state-cash-reportUnderstanding the Audit Process
… team follows up with a written summary of the discussion for the auditee. (Auditee has two weeks to respond to the … audit findings and recommendations, which are the basis for the draft audit report. Agency Response: Auditee … action by the auditee. Any differences from this process for engagements that are not audits will be clearly described …
https://www.osc.ny.gov/state-agencies/audits/understanding-audit-processComptroller DiNapoli Releases School Audits
… that schools make every dollar count,” DiNapoli said. “By auditing school district and charter school finances and … Condition (Schenectady County) The board routinely relied on significant amounts of appropriated fund balance to … 50,000 state contracts, visit http://www.openbooknewyork.com/ . The easy-to-use website was created by Comptroller …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-school-auditsOpinion 92-45
… SERVICE -- Fees (imposition for services of emergency rescue and first aid squad) EMERGENCY RESCUE AND FIRST AID … services of an emergency rescue and first aid squad of a fire district fire department. You ask whether the emergency rescue and … Whether the emergency rescue and first aid squad of a fire district fire department …
https://www.osc.ny.gov/legal-opinions/opinion-92-45Opinion 91-58
… of express statutory authority ( Mills v Sweeney , 219 NY 213; McCabe v Voorhis , 243 NY 401; Kupferman v Katz , 19 AD2d 824, 243 NYS2d 773, affd … (see Executive Law, art 42, §910 et seq .; 19 NYCRR part 601). Accordingly, it is our opinion that the city may not …
https://www.osc.ny.gov/legal-opinions/opinion-91-58DiNapoli Releases July State Cash Report
… the state budget was enacted, according to the July cash report released today by New York State Comptroller Thomas P. … than a year earlier. DiNapoli's office issues a state cash report every month identifying actual state revenues and spending from the prior month. The cash report focuses primarily on the General Fund and All …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-releases-july-state-cash-reportVII.3.B AP Adjustment Voucher – Treasury Requirements – VII. State Revenues and Appropriated Loan Receivables
… SFS “Summary” page or “Invoice Information” page from the Voucher Entry screens, with the total dollar amount added to … the appropriate State bank account. Effective August 1, 2024, Treasury will only accept cash on a preapproved basis. … NY 12201-2119 Guide to Financial Operations REV. 06/26/2024 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3b-ap-adjustment-voucher-treasury-requirementsCost-Saving Ideas: School District Auditing – Internal Auditor
… from the NYSED Office of Education Management’s website or by phone at (518) 474-6541. Inter-municipal and …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-internal-auditorState Agencies Bulletin No. 2048.1
… in calendar year 2021 are affected. Background Abandoned Property Law §102 requires uncashed checks become abandoned … the funds will be remitted to the New York State Office of Unclaimed Funds (OUF). Effective Dates Effective for payroll … in April 2023. Employees can visit the Unclaimed Funds - Search for Lost Money website to search for money remitted to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/20481-outreach-and-escheatment-2021-uncashed-payroll-checksUtilization of the Arch Street Yard and Shop Facility
… Long Island City, adjacent to the No. 7 line Hunters Point Ave. Station. The Facility was designed to provide …
https://www.osc.ny.gov/state-agencies/audits/2017/12/08/utilization-arch-street-yard-and-shop-facilityOversight and Collection of Snowmobile Registration Fees
… trails in New York State. Members of approved snowmobile clubs pay a reduced registration fee of $45, while non-club … fees for the three years we reviewed. Snowmobile clubs provide vouchers to members that show member name and …
https://www.osc.ny.gov/state-agencies/audits/2013/07/11/oversight-and-collection-snowmobile-registration-feesReporting and Utilization of Bias Incident Data
… violence, intimidation, and destruction of property based on bias and prejudice. The Act requires law enforcement … data is drawn from Incident Reports that are prepared by its Hate Crimes Task Force. Key Findings Based on existing … of hate crime-related data are reconciled and supported by the properly accounted for incident reports. Periodically …
https://www.osc.ny.gov/state-agencies/audits/2014/09/25/reporting-and-utilization-bias-incident-dataPersonal Income Tax Refunds
… social security number 987 2,425,354 Taxpayer failed to claim correct New York State income 225 4,773,348 Taxpayer … itemized deductions 183 1,575,210 Taxpayer failed to claim correct New York City income 127 375,046 Two largest …
https://www.osc.ny.gov/state-agencies/audits/2014/04/16/personal-income-tax-refundsSelected Aspects of Discretionary Spending
… Purpose To determine whether the State University Construction Fund’s discretionary spending complied with its … 2010 to December 31, 2012. Background The State University Construction Fund (Fund) was created in 1962 to expedite the completion of the $700 million master …
https://www.osc.ny.gov/state-agencies/audits/2014/09/19/selected-aspects-discretionary-spendingContract Advisory No. 31
… date the purchase order would be dispatched to the vendor. The Expire Date should be the last day of the fiscal … and the transaction should be created using the NYS Vendor Id associated with the centralized contract from which … EBV Electronic – Best Value (RFP) Once SFS users receive notification of the OC transaction approval, users may …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/31-purchases-ogs-centralized-contractsAnthem Blue Cross – Coordination of Benefits With Medicare
… to properly pay claims for NYSHIP Empire Plan members with Medicare coverage. The audit covered the period from … about 1.1 million of the members. Civil Service contracts with Anthem Blue Cross (Anthem) to administer the Hospital … for people aged 65 and older and for those under age 65 with certain disabilities. Civil Service maintains …
https://www.osc.ny.gov/state-agencies/audits/2024/08/19/anthem-blue-cross-coordination-benefits-medicareProblem Gambling Treatment Program
… to Motivate, Enlighten and Serve Addicts, Inc. ( 2015-S-24 ) Office of Alcoholism and Substance Abuse … Program: Provider Claiming of Depreciation Expenses ( 2015-S-84 ) …
https://www.osc.ny.gov/state-agencies/audits/2019/02/05/problem-gambling-treatment-programMedicaid Program – Improper Medicaid Payments for Childhood Vaccines
… free vaccines to eligible children younger than 19 years of age whose parents or guardians may not be able to afford … their recommended vaccines and are protected from a number of diseases. The Centers for Disease Control and Prevention … ensure proper recoveries are made. Formally instruct MCOs on the proper payment of administered VFC Program vaccines. …
https://www.osc.ny.gov/state-agencies/audits/2018/12/06/medicaid-program-improper-medicaid-payments-childhood-vaccines