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Tapestry Charter School – Internal Controls Over Credit and Debit Cards (2013M-271)
… audit was to examine the School’s internal controls over credit and debit card use for the period July 1, 2011, to … approximately $10 million. Key Findings While the School’s credit card policy adequately addresses many control … should be considered. The policy does not define how many credit card accounts may be established, limit the number of …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/tapestry-charter-school-internal-controls-over-credit-and-debit-cardsNassau County – Contract Approval Process (2012M-192)
… was to examine the County's internal controls over the approval of contracts equal to or greater than $50,000 for … of the 22 contracts subject to the County Charter 45-day approval process exceeded the limit from two to 111 days. … were added by NIFA during a control period, the contract approval process increased to an average of 85 days, an …
https://www.osc.ny.gov/local-government/audits/county/2013/03/14/nassau-county-contract-approval-process-2012m-192Liberty Central School District – Budget Review (B4-13-4)
… of our review, except for certain matters related to the food service fund, we found that the significant revenue and … The proposed 2013-14 fiscal year budget for the food service fund includes appropriated fund balance in the amount of $36,162. Through February 28, 2013, the food service fund had spent $10,517 more than they received …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/liberty-central-school-district-budget-review-b4-13-4City of Long Beach – Budget Review (B22-7-4)
… review issued in May 2021. Background The City of Long Beach, located in Nassau County, has been authorized to issue … City of Long Beach Budget Review B2274 New York Office of the State …
https://www.osc.ny.gov/local-government/audits/city/2022/05/13/city-long-beach-budget-review-b22-7-4Comptroller DiNapoli & A.G. Schneiderman Announce Felony Charges Against Mount Vernon Mayor Richard Thomas
… The Attorney General’s Investigations Bureau is led by Chief Investigator Dominick Zarrella. Assisting in the … Auditor Alex Ozechowski, under the supervision of Deputy Chief Auditor Sandy Bizzarro. The Forensic Audit Section is … and former analysts Mollie Krent and Morgan McCollum. Assistant Attorney General Brian P. Weinberg, Special Counsel …
https://www.osc.ny.gov/press/releases/2018/03/comptroller-dinapoli-ag-schneiderman-announce-felony-charges-against-mount-vernon-mayor-richardOpinion 2004-3
… establish and delineate limits on the amount of real property taxes that may be imposed annually by counties, … in this section, the amount to be raised by tax on real estate in any fiscal year, i n addition to providing for …
https://www.osc.ny.gov/legal-opinions/opinion-2004-3Opinion 2000-10
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- … and State moneys were used for the construction of a pedestrian walkway. In the event the proceeds from the sale … the Transportation Law (§300 et seq.) with respect to the pedestrian walkway. Chapter 41 of the Laws of 1985 authorized …
https://www.osc.ny.gov/legal-opinions/opinion-2000-10XIX.6.A Cost Allocation – XIX. Project Costing (PCIP)
… allocated based on Time and Labor data. The integration of payroll and labor cost allocation is a statewide … on paid payroll expenditures. A system reconciliation of costed labor from a time and labor system to what has been … time card information. This should be done within one week of the pay period end date. For those employees who are …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix6a-cost-allocationDiNapoli: State Agencies Persistently Late with Not-For-Profits Contracts
… state were not processed until after the contract start date. DiNapoli’s report showed that no progress has been made … state were not processed until after the contract start date …
https://www.osc.ny.gov/press/releases/2020/06/dinapoli-state-agencies-persistently-late-not-profits-contractsIX.7.J Final Reports – IX. Federal Grants
… listed in any final financial report should be traceable to SFS records. State agencies are required to reconcile … or make corrections within the SFS, they should reach back out to the Federal Grants mailbox to have the project … to the federal program office, a copy should also be sent to the OSC BSAO Federal Payment Management Team at …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7j-final-reportsIX.12.I Updated and Expanded CMIA Regulations – IX. Federal Grants
… were promulgated effective June 24, 2002 which: Allowed the State to increase significantly the CMIA program … a federal program change that should be reflected in the TSA, within 30 days of the date on which the State becomes … proposed amendment to the TSA. Amendments may address, but are not limited to: Changes in funding techniques (i.e., …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12i-updated-and-expanded-cmia-regulationsAcceptable Time and Attendance Systems – Legacy Reporting
NYSLRS employers report information about employees through Retirement Online including their earnings the number of days they worked and more
https://www.osc.ny.gov/retirement/employers/legacy-reporting/acceptable-time-and-attendance-systemsHarpursville Central School District - Financial Condition (2018M-120)
… $3.2 million more fund balance and reserves than planned. In 2016-17, revenues began to outpace expenditures; revenues … District officials improved their budgeting practices in 2016-17 by considering historical trends, resulting in expenditure and revenue variances of 3 percent and 1 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/07/harpursville-central-school-district-financial-condition-2018m-120Town 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 … and reported. Key Findings The Board’s use of UDAG repayment money totaling $4.5 million for long-term loans to … adequate records to account for loans made from UDAG repayment money to enable the Board to determine actual loan …
https://www.osc.ny.gov/local-government/audits/town/2018/05/18/town-bolton-urban-development-action-grant-repayment-funds-2017m-216Monroe-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 estimates in the District’s proposed budget … deficit obligations are outstanding. Key Findings Based on the results of our review, we found the significant …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/12/monroe-woodbury-central-school-district-budget-review-b6-13-6East 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-b17-7-4Comptroller DiNapoli and A.G. Underwood Announce Indictment of Former NYC Council Candidate Alberto Alvarez and Former Non-Profit Director Anna Mendez
… Joel Rivera. In 2013, Alvarez ran for Rivera’s seat in the 15th Council District, but was unsuccessful in the Democratic …
https://www.osc.ny.gov/press/releases/2018/12/comptroller-dinapoli-and-ag-underwood-announce-indictment-former-nyc-council-candidate-albertoDiNapoli Calls for Transparency From Companies Regarding Affordability Concerns
… pricing transparency report with credit card companies American Express Co. and Mastercard Inc. Both proposals were … clarified that they did not offer surveillance pricing products or services. DiNapoli also wrote to Visa Inc. , the … “major financial impact.” According to a 2024 study by the American Medical Association, 61% of physicians report that …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-calls-transparency-companies-regarding-affordability-concernsOpinion 96-23
… TOWNS -- Liability (for court fees) CIVIL PRACTICE LAW AND RULES, §8017: Section 8017 of the Civil Practice Law and Rules does not grant a broad exemption to towns, or other … most natural and obvious sense and that words of ordinary import are to be construed according to their ordinary and …
https://www.osc.ny.gov/legal-opinions/opinion-96-23XIII.4.A Employee Travel Card Reconciliation – XIII. Employee Expense Reimbursement
… part of creating and submitting travel expense reports in the Statewide Financial System (SFS). These reports should … the ramifications if those charges are not reconciled in accordance with the guidance above. Agencies must also … not paid back within 30 days of the expense report date in which the Due to State was created. It is important for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4a-employee-travel-card-reconciliation