Search

DiNapoli Audit: Pre-K Special Education Provider Spent $2.5 Million in Unallowed Expenses

… preschool special education provider found it charged the State Education Department (SED) for $2.6 million in … in undocumented consulting costs that did not indicate what services the consultant provided or their hourly rate; … misspent public funds. A comprehensive look at past audits is available online: …

https://www.osc.ny.gov/press/releases/2015/12/dinapoli-audit-pre-k-special-education-provider-spent-25-million-unallowed-expenses

State Comptroller DiNapoli Releases State Audits and Examinations

… Authority (Centro): Compliance With Payment Card Industry (PCI) Standards (2016-S-31) Auditors reviewed select … some students as eligible for state financial aid awards. Incorrect certifications included four students who … serving in conflicting roles or follow its policies and industry practices when calculating $245.9 million in …

https://www.osc.ny.gov/press/releases/2017/02/state-comptroller-dinapoli-releases-state-audits-and-examinations

City of Olean – Budget Review (B18-1-1)

… the significant revenue and expenditure projections in the City’s proposed budget for the 2018-19 fiscal year are reasonable, and whether the City took appropriate action on our recommendations in the …

https://www.osc.ny.gov/local-government/audits/city/2018/03/19/city-olean-budget-review-b18-1-1

Understanding the Audit Process

… The Audit Process at a Glance Opening Conference:  Audit team and auditee officials discuss the audit. Preliminary Audit Survey:   Audit team gains an initial understanding of organizational and … refine the audit objective(s). Fieldwork Phase:   Audit team examines the organizational and program information in …

https://www.osc.ny.gov/state-agencies/audits/understanding-audit-process

City of Amsterdam – Budget Review (B23-5-4)

… [read complete report – pdf] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s proposed budget for 2023-24. Background Chapter 531 of the Laws of … the deficit obligations are outstanding, their proposed budget for the next succeeding fiscal year. Key Findings The …

https://www.osc.ny.gov/local-government/audits/city/2023/05/05/city-amsterdam-budget-review-b23-5-4

Employer E-News Archive — 2023

… Sign up  to make sure you receive the latest Retirement System news.   December … Made the Switch   August 2023 GASB Information Available How Late Reporting Affects Your Employees Review Your … 2023 How Late Reporting Affects Your Employees What to Do in Case of a Data Security Incident New York Retirement …

https://www.osc.ny.gov/retirement/publications/employer-e-news-archive-2023

State Contract and Payment Actions in December

… J&L Ice Service Inc., and $1.4 million with Palmer Fish Co. Inc. $2.9 million with Fusco Personnel Inc. for talent … and Historic Preservation $25 million with EW Howell Co. Inc. to construct the Marine Resources Headquarters … of Growers & Processors Associations Inc. to provide early childhood education and social services under the …

https://www.osc.ny.gov/press/releases/2020/02/state-contract-and-payment-actions-december

State Contract and Payment Actions in August

… In August, the Office of the State Comptroller approved 1,439 … Employee health plans. $35.4 million to Beacon Health Options Inc. for benefit services for the Mental Health & … and ambulance services. $25.8 million to Maximus Inc. for assistance with the Health Benefit Exchange, including …

https://www.osc.ny.gov/press/releases/2021/09/state-contract-and-payment-actions-august

State Contract and Payment Actions in August

… In August, the Office of the State Comptroller approved 1,555 contracts for state agencies … at SUNY Albany in relation to the planned home of the College of Engineering and Applied Sciences. $1.9 million … Fund’s Main Street Initiative, to help revitalize historic downtown and mixed-use neighborhood commercial districts. …

https://www.osc.ny.gov/press/releases/2022/09/state-contract-and-payment-actions-august

Town of Bolton - Urban Development Action Grant Repayment Funds (2017M-216)

… the Town used the Urban Development Action Grant (UDAG) repayment money for eligible purposes and if the … repayment money to enable the Board to determine actual loan balances due to the CD fund. Town officials generally …

https://www.osc.ny.gov/local-government/audits/town/2018/05/18/town-bolton-urban-development-action-grant-repayment-funds-2017m-216

Harpursville Central School District - Financial Condition (2018M-120)

… District adopted budgets that planned to use $1.6 million of general fund balance and certain reserve funds to finance … trends, resulting in expenditure and revenue variances of 3 percent and 1 percent, respectively. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/school-district/2018/09/07/harpursville-central-school-district-financial-condition-2018m-120

Acceptable Time and Attendance Systems – Legacy Reporting

… by the employee that full hours were worked, except for time charged to accruals for vacation and other leave time. For good internal controls, the system should also … not have supervisors.) Examples include: Hard copy (paper) time sheets, signed by the official; Electronic time sheets …

https://www.osc.ny.gov/retirement/employers/legacy-reporting/acceptable-time-and-attendance-systems

IX.12.I Updated and Expanded CMIA Regulations – IX. Federal Grants

… used by the State to draw down federal funds); Changes in clearance patterns; and Additions or deletions of programs to …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12i-updated-and-expanded-cmia-regulations

IX.7.J Final Reports – IX. Federal Grants

… Most federal agencies require the submission of reports, either programmatic, financial, or both. Since the … submits a final report to the federal program office, a copy should also be sent to the OSC BSAO Federal Payment …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7j-final-reports

Monroe-Woodbury Central School District – Budget Review (B6-13-6)

… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … School District (District) issued debt totaling $6 million to liquidate the accumulated deficit in the District’s … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …

https://www.osc.ny.gov/local-government/audits/school-district/2013/04/12/monroe-woodbury-central-school-district-budget-review-b6-13-6

East Moriches Union Free School District -- Budget Review (B17-7-4)

… of Budget Review The purpose of our budget review was to provide an independent evaluation of the District’s … School District is located in Suffolk County. Pursuant to Chapter 354 of the Laws of 2006, the State Legislature authorized the District to issue debt not to exceed $2 million to liquidate the …

https://www.osc.ny.gov/local-government/audits/school-district/2017/04/05/east-moriches-union-free-school-district-budget-review-b17-7-4

Opinion 2007-1

… with an award to the lowest responsible bidder (see People ex rel. Smith v Flagg , 17 NY 584, 589; 2 Antieau, Municipal Corporation Law, … creativity in the performance of the contract (see, e.g., People ex rel. Smith , supra ; Zack Associates v Setauket …

https://www.osc.ny.gov/legal-opinions/opinion-2007-1

XIII.6 Potential Tax Consequences of Assigning an Incorrect Official Station – XIII. Employee Expense Reimbursement

… Section Overview Generally, the State pays for expenses incurred when an employee travels on official … There is an exception for certain “field” employees who do not have a regular work location and whose official …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii6-potential-tax-consequences-assigning-incorrect-official-station

Credit for Military or Additional Service – State Police Plan

… You may be able to receive credit toward your retirement … military service credit will increase your pension. You can receive credit whether your military service was before … Applying for Military or Additional Service Credit To request credit for additional or military service, sign in to …

https://www.osc.ny.gov/retirement/publications/1518/credit-military-or-additional-service

Credit for Military or Additional Service – Special 20- and 25-Year Plans

… You may be able to receive credit toward your retirement … military service credit will increase your pension. You can receive credit whether your military service was before … Applying for Military or Additional Service Credit To request credit for additional or military service, sign in to …

https://www.osc.ny.gov/retirement/publications/1517/credit-military-or-additional-service