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Allegany County Industrial Development Agency – Internal Controls Over Selected Financial Activities (2012M-244)
… Industrial Development Agency (ACIDA) was established in 1973 and is governed by a Board of Directors which … of Aging and Veterans Affairs. There is no authority in General Municipal Law for an IDA to construct a building … the County and IDA. Ensure that there is a reliable plan in place to generate revenues for repayment of the bonds. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/05/31/allegany-county-industrial-development-agency-internalTown of Bridgewater – Financial Operations (2013M-309)
… general ledger cash accounts were not maintained for funds in which cash was commingled and the Board was not …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-bridgewater-financial-operations-2013m-309The Norman Howard School – Compliance With the Reimbursable Cost Manual
… consisted of $170,325 in compensation for uncertified teachers and teachers' assistants. The disallowances for other than …
https://www.osc.ny.gov/state-agencies/audits/2013/07/15/norman-howard-school-compliance-reimbursable-cost-manualState Agencies Bulletin No. 1364
… signed consent form from each affected employee to file a claim for refund on the employee’s portion of Social Security … the IRS. Agencies must also record receipt of the form in the payroll system by the established due date. Agencies … a NTAX722 should be directed to the Workers’ Compensation mail box. All other questions regarding this bulletin should …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1364-new-procedure-reporting-prior-year-social-security-and-medicare-taxDiNapoli: Medicaid Audits Find Nearly $800 Million in Savings and Revenue
… Comptroller Thomas P. DiNapoli today released four audits of the state Department of Health’s (DOH) oversight of the … “New York state faces a projected budget gap of $6 billion for the coming fiscal year, in part because of higher … million in HARP drug rebates. Auditors also identified an additional $1.2 million in rebates that could be collected …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-medicaid-audits-find-nearly-800-million-savings-and-revenueXI-A.2 Purchase Requisitions – XI-A. Purchasing
… to streamline and standardize the purchasing process. In the Statewide Financial System (SFS), agencies use the requisition to: Begin the contract … not use a PCard as the payment method for purchases from agency contracts. The ordering address on the requisition …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a2-purchase-requisitions-section-overview-and-policiesUnited Community Services, Inc. – Compliance With the Reimbursable Cost Manual
… program to children with disabilities between the ages of three and five years. During the 2013-2014 school year, … services to 108 students. The New York City Department of Education (DoE) refers students to United based on clinical evaluations and pays for these services using rates established by SED. The rates are based on the …
https://www.osc.ny.gov/state-agencies/audits/2015/12/30/united-community-services-inc-compliance-reimbursable-cost-manualComptroller DiNapoli Announces State Contract & Payment Actions
State Comptroller Thomas P DiNapoli announced today his office reviewed 1711 contracts valued at $6 billion and approved more than 17 million payments worth more than $87 billion in the month of November
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-announces-state-contract-payment-actionsKidz Therapy Services, PLLC – Compliance With the Reimbursable Cost Manual
… their services using rates established by SED. The rates are based on the financial information that Kidz Therapy … and programming options for school-age children who are not eligible for services through their local school districts, as well as services for children who are not eligible for services through the Early Intervention …
https://www.osc.ny.gov/state-agencies/audits/2016/09/15/kidz-therapy-services-pllc-compliance-reimbursable-cost-manualBolton Fire District – Credit Cards (2017M-180)
… Audit The purpose of our audit was to determine if claims for credit card bills were audited and paid timely and the purchases were for appropriate purposes for the period January 1, 2016 through April 30, 2017. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/10/bolton-fire-district-credit-cards-2017m-180Salmon River Central School District – Foster Care Student Tuition (2022M-168)
… school districts. Key Findings District officials did not accurately pay tuition for foster care students enrolled … and underpayments. Key Recommendations Provide oversight to ensure that tuition bills have adequate supporting documentation and are accurately …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/10/salmon-river-central-school-district-foster-care-student-tuition-2022mAmagansett Union Free School District – Financial Condition (2014M-91)
… audit was to evaluate the District’s financial condition for the period July 1, 2012 through September 30, 2013. … attending kindergarten through grade six and pays tuition for 75 students in grades 7 through 12 who attend school in other districts. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $10.2 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/03/amagansett-union-free-school-district-financial-condition-2014m-91Unified Court System Bulletin No. UCS-189
… eligibility date are entitled to the payment upon return from leave, provided the return to the payroll is prior to … eligibility date are entitled to the payment upon return from leave, provided the return to the payroll is prior to … eligibility date are entitled to the payment upon return from leave, provided the return to the payroll is prior to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-189-december-2012-unified-court-system-ucs-uniform-and-equipmentVillage of Stillwater – Capital Project and Settlement Award Accounting (2017M-163)
… audit was to determine whether the Village’s water supply capital project and settlement proceeds were accounted for and monitored appropriately for the period April 21, 2009 through April 30, 2017. Background The Village of …
https://www.osc.ny.gov/local-government/audits/village/2017/12/01/village-stillwater-capital-project-and-settlement-award-accounting-2017m-163Cohoes Housing Authority – Internal Controls Over Payroll (2013M-373)
… The purpose of our audit was to assess the Authority’s payroll process for the period October 1, 2012 through … staffing at the Authority, there was no segregation of payroll-related functions. The Office Administrator performed …
https://www.osc.ny.gov/local-government/audits/city/2014/03/07/cohoes-housing-authority-internal-controls-over-payroll-2013m-373Washington-Saratoga-Warren-Hamilton-Essex Board of Cooperative Educational Services – Meals Provided at Meetings (2023M-183)
… reviewed payments for meals totaling $63,009 provided at 80 meetings. Officials did not document the need for meals …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/washington-saratoga-warren-hamilton-essex-board-cooperative-educational-servicesDiNapoli Op-Ed in Newsday Urges Public Campaign Financing Commission to Keep Fusion Voting and Open Up Political Process
… 2022. The full op-ed is below: It takes big money to run for political office in New York, especially for statewide office. The current campaign financing system … for New York. Fusion voting is a mechanism by which third parties have the option to cross-endorse major-party …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-op-ed-newsday-urges-public-campaign-financing-commission-keep-fusion-voting-and-openOneida City School District – Controlling Access to the Student Information System (2016M-53)
… information (PPSI) in its Student Information System (SIS) for the period July 1, 2014 through October 30, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $41 million. … documentation to show justification and authorization for the 48 grade changes made by guidance counselors and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/oneida-city-school-district-controlling-access-student-information-systemVillage of Sinclairville – Water Operations (2014M-362)
… and collecting water rents, determining estimated bills or approving and applying adjustments to customers’ accounts. … policies for the enforcement of unpaid water bills or ensure that all overdue water bills were relevied on the …
https://www.osc.ny.gov/local-government/audits/village/2015/04/24/village-sinclairville-water-operations-2014m-362Oswego County – County Bridge Maintenance (S9-13-8)
… 31, 2011. Background The County covers 952 square miles and has approximately 122,000 residents. The County is … Highway Department is responsible for the maintenance and monitoring of bridges. This department includes a Highway Superintendent and a professional engineer who are directly involved with …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/oswego-county-county-bridge-maintenance-s9-13-8