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Waverly Central School District - Financial Operations (2019M-136)
… and appropriate. Ensure the claims auditor receives all claims for payment and requires adequate support for each claim. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/13/waverly-central-school-district-financial-operations-2019m-136DiNapoli: NYC Tax Collections Expected to Fall for First Time Since Great Recession
… 2020. In response, the city lowered its city fund revenue forecast by $2.5 billion in FY 2020 and $5.4 billion in FY …
https://www.osc.ny.gov/press/releases/2020/05/dinapoli-nyc-tax-collections-expected-fall-first-time-great-recessionMedicaid Payments for Medicare Part A Beneficiaries (Follow-Up)
… made in our audit report, Medicaid Payments for Medicare Part A Beneficiaries (2009-S-36). Background Our initial … for recipients who were also enrolled in Medicare Part A. Medicare Part A provides supplementary medical insurance for inpatient … made in our audit report Medicaid Payments for Medicare Part A Beneficiaries 2009S36 …
https://www.osc.ny.gov/state-agencies/audits/2014/04/04/medicaid-payments-medicare-part-beneficiaries-followGreen Economy Boosts Job Growth in New York
… New York State Comptroller Thomas P. DiNapoli today released … green occupations, as well as creating additional demand for existing occupations and changing the skills required to fulfill others. In total, these occupations made up over … New York State Comptroller Thomas P DiNapoli today released a …
https://www.osc.ny.gov/press/releases/2022/02/green-economy-boosts-job-growth-new-yorkOpinion 96-9
… or statutory amendments that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Police Chief … chief of police so as to entitle the chief to an increase in salary depends on the intent of the parties to the … ask whether a "signing incentive" paid to each lieutenant in the village police department pursuant to a collective …
https://www.osc.ny.gov/legal-opinions/opinion-96-9DiNapoli Report Highlights Regional Education Trends
… $37.7 billion, which includes federal and state aid, the STAR subsidy and local revenue. Local revenue, overwhelmingly … Over the same period, federal and state aid (including STAR) each declined slightly as a percentage of total revenue … highest median per-pupil spending rate at $26,636, while Western New York was lowest at $19,776. This measure varied …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-report-highlights-regional-education-trendsState Agencies Bulletin No. 1190
… Tax Distribution Time Entry (Agency) Agency users should test the SSN search capability on the new Employee History … To advise agencies of the opportunity to submit test files to PayServ …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1190-changes-payserv-preparation-ssn-decoupling-conversionAccounts Payable Advisory No. 56
… in New York State Government , separation of duties is a basic internal control activity that separates key tasks …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/56-separation-dutiesOpinion 89-41
… DISTRICTS -- Powers and Duties (establishment of service award program); (referendum requirement); (necessity of public hearing) VOLUNTEER FIREFIGHTERS -- Service Award Program (establishment of); (referendum requirement); … LAW, §179: A mandatory referendum to establish a service award program for the volunteer firefighters of a fire …
https://www.osc.ny.gov/legal-opinions/opinion-89-41Preston Fire District – Board Oversight (2025M-87)
… Objective Did the Preston Fire District (District) Board of Fire Commissioners (Board) provide adequate oversight of the District’s financial activities? Audit Period January … 2022 – June 3, 2025 Understanding the Audit Area The board of fire commissioners is responsible for managing and …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/preston-fire-district-board-oversight-2025m-87Lockport City School District - Procurement (2021M-198)
… could have used a more transparent procurement process for a $3.3 million security enhancement project. They did not seek competition for a facial/object recognition software license, prior to … as “piggybacking.” Officials did not seek competition for four professional service contracts totaling $238,000. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/13/lockport-city-school-district-procurement-2021m-198Controls Over Equipment (Follow-Up)
… $285.6 million in equipment. Descriptions, purchase order numbers, and other information about major movable equipment … Equipment costing $500 or more must be tagged and the tag numbers are recorded in the asset management system. When … over equipment. The audit, which covered the period July 1, 2016 through August 7, 2018, found that H+H’s …
https://www.osc.ny.gov/state-agencies/audits/2022/12/20/controls-over-equipment-followDiNapoli Announces Interim CIO for the New York State Common Retirement Fund
… retiring the week of July 30 after six years of service. "My thanks go to Vicki Fuller, during whose tenure the Fund … public employees, retirees and their beneficiaries." "My gratitude goes to Comptroller DiNapoli for his trust and …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-announces-interim-cio-new-york-state-common-retirement-fundAkron Central School District - Financial Management (2018M-195)
… report - pdf] Audit Objective Determine whether the Board and District officials effectively managed the District’s … overfunded two reserves that totaled about $5.3 million and did not use most of the debt reserve funds. Taxpayers … savings if the Board maintained the same 2013-14 tax levy and used reserves to pay for related expenditures. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/akron-central-school-district-financial-management-2018m-195CUNY Bulletin No. CU-676
… agreement during the December 16, 2019 Board meeting. The Stipend Pilot Program will be for five academic years … and the President’s designee outlining the terms of the stipend. Agency Actions - Earnings To pay this stipend agencies must submit the following information on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-676-cuny-psc-faculty-stipend-pilot-programState Comptroller DiNapoli Releases Municipal Audits
… Village of Hastings-on-Hudson , Town of Marlborough , New Hyde Park Fire District , Town of Red Hook , Rockland County , … for water and sewer late penalties in 2017 by $8,654. New Hyde Park Fire District – Payroll (Nassau County) The board … Village of HastingsonHudson Town of Marlborough New Hyde Park Fire District Town of Red Hook Rockland County City …
https://www.osc.ny.gov/press/releases/2018/11/state-comptroller-dinapoli-releases-municipal-auditsIX.1 Accounting for Federal Grants – IX. Federal Grants
… of this chapter is to explain terminology, policies, and procedures used in connection with federal grant accounting, drawdowns, and reporting. The policies and procedures that follow: Provide guidance and establish … purpose of this chapter is to explain terminology policies and procedures used in connection with federal grant …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix1-accounting-federal-grants-overviewUncollected Penalties
… (Department) effectively pursues and collects outstanding penalties. The audit covers the period April 1, 2007 through February 1, … compliance. When problems are not corrected, monetary penalties can be assessed. Between April 1, 2007 and … Department effectively pursues and collects outstanding penalties The audit covers the period April …
https://www.osc.ny.gov/state-agencies/audits/2013/07/31/uncollected-penaltiesHammond Central School District – Financial Management (2024M-70)
… when they used reserves funds totaling $1.6 million. In addition, they exceeded the voter-approved funding level … Accumulated excessive balances totaling about $600,000 in three reserves. Did not budget to fund reserves. From … July 1, 2020 through June 30, 2023, more than $1.5 million in fiscal year-end unbudgeted transfers were made to increase …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/hammond-central-school-district-financial-management-2024m-70UnitedHealthcare – Improper Payments for Medical Services Designated By Modifier Code 59
… To determine whether UnitedHealthcare improperly paid for medical services designated with modifier code 59 that were … with UnitedHealthcare (United) to process and pay medical and surgical claims for services provided to Empire Plan members. United’s payments to medical providers are based, in part, on procedure codes …
https://www.osc.ny.gov/state-agencies/audits/2015/01/08/unitedhealthcare-improper-payments-medical-services-designated-modifier-code-59