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Town of Hartwick – Financial Condition (2013M-118)
… March 8, 2013. Background The Town of Hartwick is located in Otsego County and has 2,110 residents. The Board comprises … and appropriations of fund balance to finance operations in the highway and fire protection funds. Although Town … operations separately, with sufficient revenues included in the budget for each fund. Consider separate checking …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-hartwick-financial-condition-2013m-118Medicaid Program – Overpayments for Services Also Covered by Medicare Part B
… if the Department of Health overpaid health care providers for Medicaid claims for Medicare Part B coinsurance. The audit covers the period … 31, 2009. Background Medicare is a federal health program for the elderly and disabled. It consists of several parts. …
https://www.osc.ny.gov/state-agencies/audits/2013/07/09/medicaid-program-overpayments-services-also-covered-medicare-part-bState Comptroller DiNapoli Releases School District Audits
… was lacking. Officials did not provide support for 12 of the 15 balance sheet accounts auditors reviewed. Also, … not record journal entries in a timely manner. Only four of the 349 journal entries for 2018-19 and only 60 of the 292 journal entries for 2019-20 were recorded during …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-district-auditsState Agencies Bulletin No. 1784
… of the processing of the taxable fringe benefit CLEFR for 2019. Legal Reference Pursuant to Internal Revenue Code … Time Entry using the earn code CFR .This amount is used for reporting and tax withholding purposes only and does not … will be added to the employee’s taxable gross wages for tax withholding purposes, and is subject to employment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1784-certification-licensure-and-exam-fee-reimbursement-clefr-2019Children's Development Group, PLLC – Compliance With the Reimbursable Cost Manual
… allowable, properly calculated, and adequately documented in accordance with applicable State Education Department … reporting year ended June 30, 2016, CDG reported $427,599 in reimbursable costs for its Preschool Integrated Special … services to 18 children from nine school districts located in Washington and Essex counties Key Findings For the …
https://www.osc.ny.gov/state-agencies/audits/2019/12/11/childrens-development-group-pllc-compliance-reimbursable-cost-manualTown of Cherry Valley – Budget Review (B4-14-21)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … the 2015 fiscal year are reasonable. Background The Town of Cherry Valley is located in Otsego County. Our Office … The purpose of our budget review was to determine whether the significant …
https://www.osc.ny.gov/local-government/audits/town/2014/11/12/town-cherry-valley-budget-review-b4-14-21Wadsworth Center Environmental Laboratory Approval Program
… Objective To determine whether Wadsworth Center is adequately certifying, monitoring, and enforcing selected regulations over … Wadsworth Center (Wadsworth) was established in 1984 and is responsible for the certification of laboratories … To determine whether Wadsworth Center is adequately certifying monitoring and enforcing selected …
https://www.osc.ny.gov/state-agencies/audits/2019/12/09/wadsworth-center-environmental-laboratory-approval-programIX.7.A Funds – IX. Federal Grants
… impacted. The need for the establishment of a new fund in SFS is rare. Requests for a new Federal fund should be limited to instances in which an agency receives an award from a Federal agency … regardless of whether a new fund has been identified in Bill Copy. Existing funds, regardless of historical …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7a-fundsIX.12.C State Responsibility – IX. Federal Grants
… Overall coordination of the state’s implementation of CMIA was assigned to the Division of the Budget (DOB), which partners with the Office of the … Overall coordination of the states implementation of CMIA was assigned to the Division of the Budget DOB which …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12c-state-responsibilityDiNapoli: State's Financial Hole Deepens, Tax Revenues Trail $3.2 Billion in 2020
… August. DiNapoli noted state tax receipts of $4.3 billion in August were $309.3 million above the latest projections by … fiscal relief for New York, painful budget decisions lie ahead.” Other key numbers in the report: Personal income … receipts were $97.2 million, or 7.8 percent, below those a year earlier. All Funds spending through August totaled …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-states-financial-hole-deepens-tax-revenues-trail-32-billion-2020Town of Reading – Financial Management (2013M-217)
… August 31, 2013. Background The Town of Reading is located in Schuyler County and is governed by a five-member Town … the Town has accumulated excessive fund balances in the town outside-village funds, 115 percent in the general fund and 93 percent in the highway fund for …
https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-reading-financial-management-2013m-217City of Yonkers – Budget Review (B20-6-6)
… which impact the City of Yonkers’ financial condition in the current and future years. Background The Office of the … year 2020-21 and the related justification documents are in compliance with the requirements of the Fiscal Agent Act … to borrow up to $15 million for tax certiorari settlements in the 2020-21 fiscal year. Over the last 10 years, the …
https://www.osc.ny.gov/local-government/audits/city/2020/06/24/city-yonkers-budget-review-b20-6-6GASB Statement No. 33 "Accounting and Financial Reporting for Nonexchange Transactions"
… No. 33 provides accounting and reporting guidelines for nonexchange transactions. A nonexchange transaction is … of nonexchange transaction: Derived tax revenues (for example income tax or sales tax). Imposed nonexchange revenues (for example real property taxes. Government-mandated …
https://www.osc.ny.gov/local-government/publications/gasb-statement-no-33-accounting-and-financial-reporting-nonexchange-transactionsTown of Alexandria – Non-payroll Cash Disbursements and Fuel Inventory (2013M-129)
… Purpose of Audit The purpose of our audit was to review non-payroll cash disbursements and internal … included 10 payments totaling $1,819 that she made to herself for the reimbursement of expenses and nine payments totaling $18,100 that were made to vendors for publicity. The Town made payments totaling …
https://www.osc.ny.gov/local-government/audits/town/2013/08/02/town-alexandria-non-payroll-cash-disbursements-and-fuel-inventory-2013m-129State Comptroller DiNapoli Releases Municipal Audits
… In addition, $4,700 in fees were waived without evidence of board approval. Sea Breeze Fire District – Board Oversight … County) The board did not provide adequate oversight of the district’s financial operations, nor comply with … the district’s operations and financial condition. Town of Worth – Audit Follow-Up Letter (Jefferson County) Auditors …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-2Accounts Payable Advisory No. 70
… will process check payments normally with the exception of two check handling codes: “Special Handling” (“S” handling code) – For a cost to the agency of $21.00 per envelope, agencies may continue to select the … [email protected] . In the email identify the type of payment, Supplier ID, reason for “Return to Agency” …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/70-producing-checks-emergency-eventElmont Public Library – Board Oversight and Professional Services (2014M-060)
… they are paid from the administrative checking account (ACA). The Board authorized the Library Director and an … have access to or custody of the funds maintained in the ACA. The Board inappropriately delegated the Treasurer’s …
https://www.osc.ny.gov/local-government/audits/library/2014/07/11/elmont-public-library-board-oversight-and-professional-services-2014m-060DiNapoli Announces Sale of $914.3 Million State of New York General Obligation Refunding Bonds
… certain outstanding bonds generating $112.4 million in debt service savings to the state on a net present value … and other purposes. “Thanks to strong investor interest in our bonds and a low-interest rate environment, taxpayers … the sales were for $211.4 million of bonds maturing in 2020 through 2024 (Bidding Group 1), $316.7 million of …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-announces-sale-9143-million-state-new-york-general-obligation-refunding-bondsExtra-Classroom Activity (2015-MR-5)
… , Greene , Ithaca , Laurens and Livingston Manor . Purpose of Audit The purpose of our audit was to determine if District officials properly … as "funds raised other than by taxation or through charges of a board of education (Board), for, by or in the name of a …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/extra-classroom-activity-2015-mr-5DiNapoli Releases Fiscal Stress Scores for 17 Cities
… Thomas P. DiNapoli issued fiscal stress scores today for the 17 cities in New York that have fiscal years ending between March 31 and July 31. “Whether a municipality is impacted by economic … stress,” said DiNapoli. “Local leaders, however, are on the frontlines and must use this information to continue to …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-releases-fiscal-stress-scores-17-cities