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DiNapoli: Potsdam Audit Finds Missing Court Funds
The former justice court clerk in the town of Potsdam was arrested for embezzling $117000 after an audit found she manipulated court accounting records and pocketed cash receipts according to State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-potsdam-audit-finds-missing-court-fundsOpinion 94-6
… and Employees (conflict of interest provisions applicable to) PUBLIC HOUSING LAW, §36: Pursuant to Public Housing Law, §36, when a public housing authority … contracts with a residential management corporation to operate a federally-funded recreation program, a tenant …
https://www.osc.ny.gov/legal-opinions/opinion-94-6Opinion 89-15
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … paid by the fire protection district. However, the "home area" is responsible for Volunteer Firefighters' Benefit Law … the cost of VFBL insurance attributable to the protected area during the contract term unless a sum for such increased …
https://www.osc.ny.gov/legal-opinions/opinion-89-15Town of Southold-Peconic Bay Community Preservation Fund (P7-23-24
… examined were properly supported, recorded, and deposited in full and that disbursements were proper and supported. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-southold-peconic-bay-community-preservation-fund-p7-23-24Town of Riverhead - Peconic Bay Community Preservation Funds (P7-23-25)
… the Peconic Bay Community Preservation Fund (CPF) to ensure that all collections were properly supported, … were proper and supported. However, Town officials did not always follow the Town’s collections procedures and, as a … of our findings and recommendations, but indicated they have initiated corrective action. … Determine whether Town of …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-riverhead-peconic-bay-community-preservation-funds-p7-23-25Opinion 88-10
… to the State or a political subdivision from the tax ( Manhattan & Queens Fuel v County of Nassau , 113 AD2d 595, … provides therefor ( Belcher v County of Nassau , supra ; Manhattan & Queens Fuel v Village of Rockville Centre , 126 … the ... oil company upon which it was directly imposed." ( Manhattan & Queens Fuel v Rockville Centre , 126 AD2d at 524, …
https://www.osc.ny.gov/legal-opinions/opinion-88-10Other Bulletin No. 72
… the New York Retiree Indicator box is checked for rehired retirees. Please see Payroll Bulletin No. 1728 for further …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-72-april-2023-state-university-construction-fund-scfHousing for Seniors
… senior citizens, including the Senior Affordable Rental Apartments Program (SARA Program), federal Section 202 … Take appropriate actions, including periodically reviewing rent rolls/vacancy reports and coordinating with managing … on their loans and ensuring that outstanding violations are resolved. To HDC: Review waiting lists and increase …
https://www.osc.ny.gov/state-agencies/audits/2023/07/05/housing-seniorsJohnson City Central School District – Special Education Services and Medicaid Reimbursements (2021M-186)
… (District) officials ensured students received services in accordance with their individualized education programs … Therapists did not always document complete information for Medicaid-eligible services. As a result, the District did … to ensure providers schedule appropriate sessions for students with IEPs. Establish procedures to ensure all …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/johnson-city-central-school-district-special-education-services-andXII.5.J Entering the Division of the Budget Approval Code – XII. Expenditures
… Preparation: When processing payments that are subject to approval by the Division of the Budget (DOB), Business … in the DOB Approval Code field of the voucher. Guide to Financial Operations REV. 03/19/2012 … When processing payments that are subject to approval by the Division of the Budget DOB Business Units …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5j-entering-division-budget-approval-codeCity of Little Falls – Financial Condition (2021M-54)
… financial operations and took appropriate actions to maintain the City’s fiscal stability. Key Findings The … City’s financial operations or take appropriate actions to maintain the City’s fiscal stability. As a result, the … the Council did not receive sufficient financial reports to monitor City finances. General fund balance declined to …
https://www.osc.ny.gov/local-government/audits/city/2021/06/25/city-little-falls-financial-condition-2021m-54Medicaid Program – Improper Medicaid Payments for Claims Not in Compliance With Ordering, Prescribing, Referring, and Attending Requirements
… (Department) paid for claims in violation of federal and State regulations that require an appropriate National … Identifier (NPI) for ordering, prescribing, referring, and attending (OPRA) health care providers. The audit covered … services to those who are economically disadvantaged and/or have special health care needs. For the State fiscal …
https://www.osc.ny.gov/state-agencies/audits/2021/08/17/medicaid-program-improper-medicaid-payments-claims-not-compliance-ordering-prescribingThe Kelberman Center, Inc. – Compliance With the Reimbursable Cost Manual
… expenses reported on Kelberman’s 2016 and 2017 CFRs for the fiscal year ended June 30, 2017. About the Program … rates set by SED. The reimbursement rates are based on school year financial information, including costs that … staff, non-audit services provided by a registered public accounting firm, expenses not related to the Promise Program, …
https://www.osc.ny.gov/state-agencies/audits/2020/12/23/kelberman-center-inc-compliance-reimbursable-cost-manualOneida-Herkimer-Madison Board of Cooperative Services (BOCES) – Information Technology (2020M-99)
… provided, Information technology (IT) assets were accessed for appropriate purposes, and IT controls over BOCES’ network … assess computer usage to confirm IT assets were used for appropriate purposes or establish adequate controls to … Personal Internet use was found on computers. Network and application user accounts were not properly managed. No …
https://www.osc.ny.gov/local-government/audits/boces/2020/12/18/oneida-herkimer-madison-board-cooperative-services-boces-information-technologyII.3 Overview – II. New York State Financial Accounting
The Executive Budget refers to the structure and process of the constitutional system of budgeting in New York State which vests in the Governor primary authority and responsibility for budget formulation presentation and execution
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3-overviewControls Over and Revenues From .nyc Generic Top-Level Domains
… Objectives To determine whether the New York City Department of Information Technology & … (DoITT) has collected all the revenues due from the .nyc generic top-level domain program, and whether the … documentation explaining why, including one amendment that resulted in a decrease in revenues. DoITT’s Franchise …
https://www.osc.ny.gov/state-agencies/audits/2021/10/25/controls-over-and-revenues-nyc-generic-top-level-domainsCOVID-19 Pandemic Drove Record Medicaid Enrollment in 2021
… 7 million for the first time, according to a new report by New York State Comptroller Thomas P. DiNapoli. While enrollment has … . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2021/12/covid-19-pandemic-drove-record-medicaid-enrollment-2021Heat and Hot Water Complaints
… Objective To determine whether the New York City (NYC) Department of Housing Preservation and Development (HPD) … covered heat and hot water complaints received during NYC Fiscal Years (FY) 2018 and 2019 (July 1, 2017 through … being conducted timely, and HPD has not established formal time frames for inspecting complaints. HPD took three days or …
https://www.osc.ny.gov/state-agencies/audits/2020/09/24/heat-and-hot-water-complaintsOther Bulletin No. 78
… 2024 SCF M/C Retroactive Salary Increase: Employees with a Comp Rate Code of ANN who are in an NS position (Grade 600) … employee who is on Leave of Absence (not related to Workers’ Compensation Leave) on the payment effective date … eligible to receive payment upon their return to the payroll. Control-D Report Available Prior to Processing: The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-78-april-2024-state-university-construction-fund-scfState Agencies Bulletin No. 1996.2
… This bulletin is superseded by Payroll Bulletin No. 1996.3 . Purpose The purpose of this … overtime rate for employees in certain titles represented by NYSCOPBA working at a DOH facility. Affected Employees … Background The Memorandum of Agreements (MOAs) between the State of New York, DOH, the Civil Service Employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19962-pilot-program-establishing-temporary-overtime-rate-employees-certain