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Overview – Improving the Effectiveness of Your Claims Auditing Process
… claims. It also is our hope that the information contained in this guide will be valuable to new board members and … The following is an overview of the information contained in this guide: What Is a Claim? Who Is Responsible? … Auditing Payments Not Requiring Pre-Audit Payments Allowed in Advance of Audit Problem Claims Red Flags Analytical …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/overviewDiNapoli: Tax Cap Set at 2% in 2024
… Property tax levy growth will be capped at 2% for 2024 for local governments that operate on a calendar-based … with state law, DiNapoli’s office calculated the 2024 inflation factor at 6.26% for those local governments … … Property tax levy growth will be capped at 2 for 2024 for local governments that operate on a calendarbased …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-tax-cap-set-2-percent-2024SUNY Bulletin No. SU-365
… of the Non-Leap Year Factor Change for Fiscal Year 2024-2025 for SUNY CAL and CYF Employees. Affected Employees: SUNY … to calculate biweekly earnings on Job Data, Additional Pay and certain miscellaneous earnings will be changed to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-365-non-leap-year-factor-change-fiscal-year-2024-2025-suny-calComptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Village of Bainbridge , Village of Bellerose , Village of Brushton , Town of Day and the …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-municipal-auditsRestitution Payments (2021-MS-2)
… [ read complete report - pdf ] We also released 13 letter reports to the … on deposit, with some undisbursed restitution being held for 27 years. Nearly half of the Departments tested did not … adequate written restitution policies and procedures for enforcing and monitoring restitution obligations. Make …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/restitution-payments-2021-ms-2Wage Theft Investigations
… whether these efforts are successful in recovering funds for injured workers. Our audit covered the period April 1, … reports. Employers may be allowed a payment plan for restitution, but the Division has not established … manage the current cases and backlog. Develop criteria for investigators to use to determine if a payment plan …
https://www.osc.ny.gov/state-agencies/audits/2014/06/06/wage-theft-investigationsSelected Aspects of the All-Agency Contractor Evaluation System at Long Island Rail Road, Metro-North Railroad, New York City Transit, and Triborough Bridge and Tunnel Authority
… contracts where the same contractor is party to a new contract (either alone or in a joint venture). Issues … a contractor being determined responsible to take on new contract work. Key Findings MTA did not properly handle … categorical assessment reveals significant issues with the vendor’s performance. Share performance issues found in the …
https://www.osc.ny.gov/state-agencies/audits/2022/11/16/selected-aspects-all-agency-contractor-evaluation-system-long-island-rail-road-metro-northInternal Controls Over the Governor’s Office of Storm Recovery’s Federally Funded Programs
… Buyout and Acquisition Program (B&A), April 2017 through January 2023 for the Single-Family Housing Program (SFH), and …
https://www.osc.ny.gov/state-agencies/audits/2024/10/30/internal-controls-over-governors-office-storm-recoverys-federally-funded-programsPublic Authorities – 2023 Financial Condition Report
… that provide services to the public as well as to the State and local governments. New Yorkers pay for public authorities in a variety of ways including service charges, tolls, fees, and in some … activities; however, in some cases, governmental financial assistance and support is provided for operating …
https://www.osc.ny.gov/reports/finance/2023-fcr/public-authoritiesDiNapoli: Executive Budget Reduces Out-Year Gaps, Diminishes Independent Oversight
… three dollars in total. These funds are critical to help pay for essential investments in human services, …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-executive-budget-reduces-out-year-gaps-diminishes-independent-oversightCity of Yonkers – Budget Review (B18-6-6)
… [read complete report - pdf] Purpose of Budget Review The purpose of our … and expenditure projections in the City’s proposed budget for the 2018-19 fiscal year are reasonable. Key Findings The … Public School District’s budget request is $604.8 million for appropriations. The District has appropriated all of the …
https://www.osc.ny.gov/local-government/audits/city/2018/05/18/city-yonkers-budget-review-b18-6-6Allocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (2021-F-3) 30-Day Response
To follow up on the actions taken by officials of the Department of Motor Vehicles to implement the recommendations contained in our audit report Allocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-21f3-response.pdfTravel Card Transactions
… charges. When travel card charges remain unreconciled for more than 30 days, there is an increased risk of … card charges that remained unreconciled by 46 employees for 31 to 618 days. As a result, DED Finance Office managers … reimbursement rates. In their response to our letter report, DED officials agreed our recommendations. DED will …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/travel-card-transactionsCity of Yonkers – Budget Review (B24-6-7)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to … of property, to balance its budget. The City could face a total revenue shortfall of approximately $2.6 million if … Consider establishing a contingency appropriation at a level that will provide the City with adequate funding …
https://www.osc.ny.gov/local-government/audits/city/2024/07/12/city-yonkers-budget-review-b24-6-7Comptroller DiNapoli Releases Municipal Audits
… and a comprehensive audit of road infrastructure needs in nine towns. “In today’s fiscal climate, budget transparency and … was not adequately secured and was not always deposited in a timely manner and receipts for rent were not issued to …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-auditsLiberty Resources, Inc. – Compliance With the Reimbursable Cost Manual
… Manual). The audit covered expenses reported on LRI’s CFRs for the 2 fiscal years ended June 30, 2021. About the Program LRI is a not-for-profit special education provider located in Rochester … the ages of 3 and 5 years. For the purposes of this report, these programs are referred to as SED preschool …
https://www.osc.ny.gov/state-agencies/audits/2024/08/28/liberty-resources-inc-compliance-reimbursable-cost-manualJanuary 2001: Accounting & Reporting of Expendable and Non-expendable Trusts
… are accounted for and reported in the fiduciary funds, TE Fund (Expendable) and TN Fund (Non Expendable). GASB … from beginning fund balance using residual equity transfer code 8019 in the Analysis of Fund Balance Statement … Balance Beginning of Year: $100 $000 8019 Residual Equity transfer: ($100) $100 Adjusted Fund Balance Beginning of …
https://www.osc.ny.gov/local-government/publications/january-2001-accounting-reporting-expendable-and-non-expendable-trustsDiNapoli: Village of Waverly Recreation Director Pleads Guilty to Altering and Destroying Village Records
… director of the Village of Waverly pleaded guilty to official misconduct for destroying and altering Village of Waverly Recreation League records. Shaw was sentenced to one year conditional discharge and paid full restitution … York State Police. “Mr. Shaw shamelessly altered records to cover up his misappropriation of money meant to support …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-village-waverly-recreation-director-pleads-guilty-altering-and-destroying-village-recordsCity of Lockport – Budget Review (B22-1-8)
… [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. Background Chapter 332 of the Laws of 2014, as amended by Chapter 147 of the Laws of …
https://www.osc.ny.gov/local-government/audits/city/2022/11/04/city-lockport-budget-review-b22-1-8Riverbank State Park – Administration of the Concession Contract With Riverbank Restaurant Group
… Park operated by Riverbank Restaurant Group, LLC (RRG), for the period May 1, 2004 to December 31, 2013. The … correct amount of licensing fees on the revenues it did report. At the time of our audit, RRG owed Parks $136,459 in …
https://www.osc.ny.gov/state-agencies/audits/2014/11/24/riverbank-state-park-administration-concession-contract-riverbank-restaurant-group