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Accounts Payable Advisory No. 53
… XI-A, Section 3 - Purchase Orders Guidance: The Office of the State Comptroller (OSC) has updated the policy and …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/53-purchase-requisitions-and-purchase-ordersAndes Central School District - Cafeteria Operations (2019M-26)
… School lunch fund operating deficits averaged $67,000 over the last three years (excluding general fund transfers). The … for breakfast and second lowest for lunch as compared to all Delaware County school districts. Internal controls … could be improved. Key Recommendations Consider ways to encourage more daily participation for breakfast and lunch …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/12/andes-central-school-district-cafeteria-operations-2019m-26Village of Newark Valley – Capital Planning (2016M-289)
… Purpose of Audit The purpose of our audit was to review the planning process for capital improvements for … and adopt a formal, comprehensive multiyear capital plan to establish the goals and objectives for funding long-term …
https://www.osc.ny.gov/local-government/audits/village/2016/11/18/village-newark-valley-capital-planning-2016m-289SUNY Bulletin No. SU-324
… Purpose: The purpose of this bulletin is to notify agencies of the new voluntary deduction code for … Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. … SUNY Bulletin No SU324 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-324-new-voluntary-insurance-deduction-code-523-employeesAlbany Parking Authority – Cash Collections (2016M-181)
… The purpose of our audit was to review the Authority’s cash receipt process for the period January 1, 2015 through … officials have developed procedures to ensure that all cash collections for parking are accounted for and deposited …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/08/05/albany-parking-authority-cash-collections-2016m-181State Health Department Should Improve Enforcement of Nursing Home Violations
… examining issues impacting New York’s senior citizens. In December, DiNapoli released an audit that called for more … problems are found.” DOH oversees nursing home facilities in New York and acts as an agent for the federal government’s … Centers for Medicare and Medicaid Services (CMS) in monitoring quality of care in nursing homes. DOH is …
https://www.osc.ny.gov/press/releases/2016/02/state-health-department-should-improve-enforcement-nursing-home-violationsState Comptroller DiNapoli Releases Audits
… $20.4 million in expenses to administer the acts for each year. State Education Department (SED): Bilingual Care Inc.: … are between three and five years of age. For the fiscal year ended June 30, 2015, auditors identified $56,183 in …
https://www.osc.ny.gov/press/releases/2019/09/state-comptroller-dinapoli-releases-audits-0Opinion 90-49
… district, other than services which may be characterized as nominal, unsubstantial, trivial or inappreciable. It is … district commissioners may be paid such an amount as may be designated by the town board "but not to exceed the … trivial or inappreciable as to fall within the doctrine of de minimis . [Emphasis added] The Court went on to state that …
https://www.osc.ny.gov/legal-opinions/opinion-90-49State Comptroller DiNapoli Releases Municipal & School Audits
… were not independently reviewed for accuracy. As a result, officials and customers have no assurance that water … fund balance policy limit by more than $725,000. As a result, it is difficult for the board to assess alternative … were supported and for appropriate purposes. As a result, district officials made overpayments, unsupported …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-municipal-school-auditsRockland County – Budget Review (B6-13-6)
… and expenditure projections in the County’s adopted budget for the 2013 fiscal year are reasonable. Background Rockland … deficit. Specifically, the 2013 budget lacks provisions for decreasing the general fund deficits. The County could … budgeted salaries as if no employees were taking the early retirement incentive that will be offered in 2013 and then …
https://www.osc.ny.gov/local-government/audits/county/2013/04/16/rockland-county-budget-review-b6-13-6DiNapoli Announces Oil Spill Fund Agreement With St. Lawrence County
… to convert the site of an abandoned auto repair garage in the Village of Canton into a community green space with … as part of the deal. The property is considered a key link in the development of the village's Riverside Renaissance … Oil Spill Fund, which is administered by DiNapoli's office in coordination with the state Department of Environmental …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-announces-oil-spill-fund-agreement-st-lawrence-countyMedicaid Program – Claims Processing Activity April 1, 2021 Through September 30, 2021
… Key Findings The audit identified over $36.1 million in improper Medicaid payments, as follows: $28.5 million was … the end of the audit fieldwork, about $5.5 million of the improper payments had been recovered. Auditors also …
https://www.osc.ny.gov/state-agencies/audits/2022/08/19/medicaid-program-claims-processing-activity-april-1-2021-through-september-30-2021Capital One Bank Accounts
… forth limitations for the number of months that payments can be made. … To determine the purpose of 15 unauthorized …
https://www.osc.ny.gov/state-agencies/audits/2014/01/27/capital-one-bank-accountsCity of Yonkers – Budget Review (B24-6-7)
… our budget review was to identify issues which impact the City of Yonkers’ financial condition in the current and … reduce its assessment. The City has likely underestimated police overtime costs by as much as $2 million, employee … as fund balance, in the 2025-26 budget. Develop a plan to address potentially significant revenue shortfalls. Pay tax …
https://www.osc.ny.gov/local-government/audits/city/2024/07/12/city-yonkers-budget-review-b24-6-7Operational Training and Medical Assessments of Train Crews (Follow-Up)
… of implementation of the three recommendations included in our initial report, Operational Training and Medical … all employees new to their positions and is conducted both in the classroom and at various train yards. Additionally, … audit report on March 1, 2018. We found that SIR was not in compliance with the requirements of the Induction and …
https://www.osc.ny.gov/state-agencies/audits/2019/12/13/operational-training-and-medical-assessments-train-crews-followComptroller DiNapoli Releases Municipal Audits
… and a comprehensive audit of road infrastructure needs in nine towns. “In today’s fiscal climate, budget transparency and … to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Glens Falls …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-auditsAbout the Regulation – Reporting Elected and Appointed Officials
… or appointed officials, who are not paid, be reported on the Standard Work Day and Reporting Resolution? My part-time official works 4 … or governing board, holds an office (function or mandate) in an organization or government and participates in the …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/about-regulationLiberty Resources, Inc. – Compliance With the Reimbursable Cost Manual
To determine whether the costs reported by Liberty Resources Inc on its Consolidated Fiscal Reports CFRs were reasonable necessary directly related to the special education program and sufficiently documented pursuant to the State Education Departments SED Reimbursable Cost Manual
https://www.osc.ny.gov/state-agencies/audits/2024/08/28/liberty-resources-inc-compliance-reimbursable-cost-manualIX.10.B Federal Treasury Offset Program (TOP) Background – IX. Federal Grants
… All New York State agencies are required to provide the state's Federal Employer Identification Number (FEIN) (also known as the Taxpayer Identification Number or TIN) when dealing with the federal government. This number is used for billing …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix10b-federal-treasury-offset-program-top-backgroundSUNY Bulletin No. SU-177
… on the portion of employer paid Social Security taxes for qualified employees during employment between 3/19/10 and … 12/31/10. (Please refer to Payroll Bulletin Number SU-174 for additional information) The HIRE Act expires on 12/31/10; therefore, the Social Security tax for employers resumes effective 1/1/2011 and employee records …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-177-expiration-hire-act