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State Comptroller DiNapoli Releases Municipal Audits
… had properties that had never been inspected. Overall, 59 percent of the preventative maintenance inspections and 52 … city's 2018-19 budget relies on nonrecurring revenue of $59.2 million to balance its budget. Police overtime costs could …
https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 2017
As we approach the beginning of the new State fiscal year on April 1st OSC would like to provide notice of the possible impact to paycheck distribution and release of direct deposit funds should the budget be late and not passed by 4pm on Monday April 4 2022
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2017-paycheck-distribution-april-7-2022-institution-cycle-paychecksMidway Fire Department – Disbursements (2026M-11)
… [read complete report – pdf] Audit Objective Did the Midway Fire Department (Department) Board of Directors (Board) … disbursements had adequate supporting documentation, were for appropriate purposes and were properly approved? Audit … 1, 2024 – November 30, 2025 Understanding the Audit Area A fire department board of directors must provide adequate …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/05/15/midway-fire-department-disbursements-2026m-11Opinion 91-22
… Squad (authority to incorporate as separate not-for-profit corporation) FIRE PROTECTION AND PREVENTION -- Fire Police … Squad (authority to incorporate as separate not-for-profit corporation) GENERAL MUNICIPAL LAW, §209-c: A fire police … squad may not be incorporated as a separate not-for-profit corporation. You ask whether a fire police squad may …
https://www.osc.ny.gov/legal-opinions/opinion-91-22Comptroller DiNapoli Releases School Audits
… BOCES , Marion Central School District and the Valley Stream Central High School District . “In an era of limited … level requirements necessary for reimbursement. Valley Stream Central High School District – Payroll (Nassau County) … BOCES Marion Central School District and the Valley Stream Central High School District …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-releases-school-audits-0XI.4.D Indirect Cost Allocations – XI. Procurement and Contract Management
… by statute, regulation, agency policy or contract, the State will reimburse grant contractors for the State's share of properly allocated indirect costs. Some … misunderstanding, each grant contract should specifically state whether or not indirect costs will be reimbursed and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi4d-indirect-cost-allocationsState Agencies Bulletin No. 2135
… (BU03), Institutional Services Unit (BU04) and Division of Military and Naval Affairs Unit (BU47) who meet the … 361 of the Laws of 2022, which implemented the 2021 – 2026 Agreement between the State of New York and the Civil … Pay were effective as follows: Pay Cycle/PP Type Effective Date Check Date Administration 1 Lag 03/30/2023 04/26/2023 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2135-april-2023-increase-hazard-duty-pay-employees-represented-civil-serviceStory Place Preschool, Inc. – Compliance With the Reimbursable Cost Manual
… Cost Manual (2014-S-71) State Education Department: Unity House of Troy - Compliance With the Reimbursable Cost Manual …
https://www.osc.ny.gov/state-agencies/audits/2015/12/29/story-place-preschool-inc-compliance-reimbursable-cost-manual2013 Year End Report
… requests (payments) to claimants and medical providers from the Workers’ Compensation Board’s (Board) sole custody … Fund for Reopened Cases. The Board processes all payments from the Uninsured Employers Fund and the Special Fund for Disability Benefits. Payments from the Second Injury Fund are processed by the Special …
https://www.osc.ny.gov/state-agencies/audits/2014/05/13/2013-year-end-reportSelected Personal Service Contracts
… of Interest Empire State Development Corporation/New York State Council on the Arts: Unnecessary and Potentially Illegal Consultant Contract With Former New York State Council on the Arts Executive Director ( …
https://www.osc.ny.gov/state-agencies/audits/2014/04/16/selected-personal-service-contractsCapital – 2022 Financial Condition Report
… A robust, efficiently managed capital investment program can support healthy economic growth, while the deterioration of capital assets can weaken the State’s economy and its ability to attract and retain business. Capital assets include not only highways and bridges, but …
https://www.osc.ny.gov/reports/finance/2022-fcr/capitalUnitedHealthcare – Reasonable and Customary Reimbursement Rates for Delayed Claims
… 31, 2018. About the Program The New York State Health Insurance Program (NYSHIP), administered by the Department of … The Empire Plan is the primary health benefits plan for NYSHIP, covering nearly 1.1 million members. Civil … claims is 80 percent of the R&C rate for the service. R&C rates are updated every six months. From January 1, 2017 …
https://www.osc.ny.gov/state-agencies/audits/2019/12/12/unitedhealthcare-reasonable-and-customary-reimbursement-rates-delayed-claimsMedicaid Program – Improper Medicaid Payments for Recipients Diagnosed With Severe Malnutrition
… to hospitals that improperly billed All Patient Refined Diagnosis Related Groups (APR-DRG) inpatient claims containing a severe malnutrition diagnosis . The audit covered the period from January 1, 2013 … to hospitals that improperly billed All Patient Refined Diagnosis Related Groups inpatient claims containing a severe …
https://www.osc.ny.gov/state-agencies/audits/2019/04/08/medicaid-program-improper-medicaid-payments-recipients-diagnosed-severe-malnutritionAccounts Payable Advisory No. 32
… reporting SFS payments using a Single Payment Vendor ID and for non-SFS payments Guidance: Consistent with the Guide … , OSC's Bureau of State Expenditures (BSE) will produce and send 1099 Forms to vendors using regular vendor IDs and to the Internal Revenue Service (IRS) for reportable …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/32-1099-reporting-single-payments-non-sfs-paymentsTapestry Charter School – Internal Controls Over Credit and Debit Cards (2013M-271)
… the School’s internal controls over credit and debit card use for the period July 1, 2011, to August 16, 2013. … $10 million. Key Findings While the School’s credit card policy adequately addresses many control procedures, … be considered. The policy does not define how many credit card accounts may be established, limit the number of credit …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/tapestry-charter-school-internal-controls-over-credit-and-debit-cardsSaugerties Central School District – Extra-Classroom Activities (2017M-77)
… Purpose of Audit The purpose of our audit was to review District officials’ management of extra-classroom … of collections, such as a daily sales report. Monitor all club sales subject to sales tax; ensure that student …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/14/saugerties-central-school-district-extra-classroom-activities-2017m-77Richford Fire District – Long-Term Planning and Board Oversight (2024M-55)
… financial reports (AFR) were filed in accordance with New York State General Municipal Law (GML) Section 30. …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/06/richford-fire-district-long-term-planning-and-board-oversight-2024m-55Town of Oneonta Fire District – Internal Controls Over Financial Operations (2013M-243)
… and reported and that District moneys are safeguarded for the period January 1, 2012 through July 8, 2013. … general fund budget totaled approximately $941,000 for the 2013 fiscal year. Key Findings The Board did not … an investment policy or a code of ethics, Issue a W-2 form for the Treasurer’s wages and take out withholdings from her …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/town-oneonta-fire-district-internal-controls-over-financial-operationsWestford Fire District – Internal Controls Over Financial Operations (2013M-270)
… budget totaled approximately $38,662 for the 2013 fiscal year. Key Findings The Board has not established adequate …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/westford-fire-district-internal-controls-over-financial-operations-2013mCity of Beacon – Internal Controls Over Cash Receipts and Information Technology (2012M-224)
… issued. Have a written agreement with the Beacon City School District for delinquent school tax collection. Develop a comprehensive IT security …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/city-beacon-internal-controls-over-cash-receipts-and-information-technology-2012m