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Milford Central School District – Fund Balance Management (2022M-94)
… officials properly managed fund balance in accordance with statute. Key Findings The Board and District officials … did not properly manage fund balance in accordance with statute. As of June 30, 2021, surplus fund balance … Key Recommendations Reduce surplus fund balance to comply with the statutory limit and use the excess funds in a manner …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/milford-central-school-district-fund-balance-management-2022m-94Herkimer Central School District – 2014 Building Renovation Capital Project (2022M-136)
… be provided and paid related claims that lack sufficient detail. Paid claims exceeded the authorized purchase order by …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/herkimer-central-school-district-2014-building-renovation-capital-projectSelected Payments for Special Items Made to Stony Brook University Hospital from January 1, 2011 through March 31, 2011
… to State University of New York's Stony Brook University Hospital (Stony Brook) for special items were made according … portion of the Plan. Empire processes Plan claims for hospital services in accordance with agreements they … to State University of New Yorks Stony Brook University Hospital Stony Brook for special it …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-stony-brook-university-hospital-january-1-2011-throughOther Bulletin No. 63
… as Covid-19 OT Override (Earnings Code CVO), Earnings Code ARC (Adjust Retro Raise for C19 OT) must be used to process … Entry Interface (NPAY502) using the Earnings Code AJR, ARC, or ARO : Earnings Begin Date: The first date included … The last date included in the adjustment Earn Code: AJR, ARC or ARO Amount: Amount to be adjusted Comments: An …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-63-april-2022-state-university-construction-fund-scfXII.9.H Audit Recoveries – XII. Expenditures
… before payment, to set-off against payments due to a contractor an amount equal to any debt owed by the contractor to the State (see N.Y. Const. Article V, § 1; … for New York State Contracts) provides notice to the Contractor of the State’s authority to withhold for the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9h-audit-recoveriesState Agencies Bulletin No. 2026
… Actions Per Payroll Bulletin 1374 , the Deduction Priority Schedule is used to determine the order in which deductions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2026-new-deduction-priority-supplemental-retirement-annuity-sra-and-taxEmpire BlueCross BlueShield – Selected Payments for Special Items Made to Saratoga Hospital From January 1, 2011 Through March 31, 2011
… Purpose To determine if BlueCross BlueShield's (Empire's) payments to Saratoga Hospital (Saratoga) for special items were made … To determine if BlueCross BlueShields Empires payments to Saratoga Hospital Saratoga for special items were made …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/empire-bluecross-blueshield-selected-payments-special-items-made-saratoga-hospital-januaryEarnings – Enhanced Reporting
… Certain types of member earnings may or may not be pensionable and there …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/earningsMiddletown No. 1 Fire District – Annual Financial Reports (2020M-160)
… Treasurer files the required annual financial report in a timely manner. District officials generally agreed with our recommendation and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/26/middletown-no-1-fire-district-annual-financial-reports-2020m-160Accounts Payable Advisory No. 71
… than Form 1099-MISC. Payors also report certain income in different box numbers on the redesigned 1099-MISC. OSC … year 2020 using the withholding data provided by agencies in the Statewide Financial System (SFS). On October 25, 2021, … more information. (Updates to this section are currently in progress.) Agency personnel should email [email protected] …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/71-processing-payments-subject-federal-reportingPort Jervis City School District – Financial Condition (2022M-152)
… Jervis City School District (District) officials and Board of Education (Board) effectively managed the District’s … overestimated general fund appropriations by an average of $5.8 million each year from 2017-18 through 2020-21 and appropriated $4.8 million of fund balance that was not used. As of June 30, 2021, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/port-jervis-city-school-district-financial-condition-2022m-152Utica Harbor Point Development Corporation – Budgeting and Board Oversight (2022M-43)
… on the sale of three properties, which officials plan to sell in 2022. However, the Board has not developed … plans to satisfy the debt should the properties not sell. Key Recommendations Adopt realistic budgets and …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/07/15/utica-harbor-point-development-corporation-budgeting-andSelected Payments for Special Items Made to Mary Imogene Bassett Hospital from January 1, 2011 through March 31, 2011
… BlueShield’s (Empire’s) payments to Mary Imogene Bassett Hospital (Bassett) for special items were made according to … portion of the Plan. Empire processes Plan claims for hospital services in accordance with agreements they … BlueShields Empires payments to Mary Imogene Bassett Hospital Bassett for special items were made according to the …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-mary-imogene-bassett-hospital-january-1-2011-throughXIV.10.A Required Information for State Credit Cards – XIV. Special Procedures
… must ensure the information entered into the Credit Card Supplier’s system is accurate and relevant. This … as it appears on the State’s payroll file. The “Employee ID” field associated with the cardholder or driver profile … please contact the Bureau of State Expenditures’ Credit Card Team at [email protected] . Guide to Financial …
https://www.osc.ny.gov/state-agencies/gfochapter-xiv/xiv10a-required-information-state-credit-cardsLocal Road Conditions in New York State
… A report issued by the Office of the New York State Comptroller … by local governments, as well as State and federal road aid, and the need for a comprehensive assessment of road conditions, maintenance needs and associated costs. The …
https://www.osc.ny.gov/local-government/local-road-conditions-new-york-stateDiNapoli: April Sales Tax Collections Decline Over 24 Percent After COVID-19 Shutdown
… offices since March 22. A halt to travel, the decline in retail activity and the large and growing numbers of New … by consumers’ growing reliance on e-commerce shopping for products that are now subject to State and local sales taxes. …
https://www.osc.ny.gov/press/releases/2020/05/dinapoli-april-sales-tax-collections-decline-over-24-percent-after-covid-19-shutdownAssessment Roll Verification (ARV) for School Districts
… the State Education Department (SED) each year to assist in the calculation of school state aid. School districts can … have different assessment roll years used to levy taxes in a given fiscal year. SED uses only assessment roll year … data to calculate state aid, so the values being verified in a given year may apply to more than one school fiscal …
https://www.osc.ny.gov/local-government/required-reporting/assessment-roll-verification-arv-school-districtsFormer Perry Ambulance Service Manager Pleads Guilty To Larceny
… the ambulance operations. Conaway’s plea followed her arrest last fall after a joint investigation by DiNapoli, …
https://www.osc.ny.gov/press/releases/2020/01/former-perry-ambulance-service-manager-pleads-guilty-larcenyWainscott Common School District - Claims Auditing (2018M-240)
… whether the Board of Education (Board) adequately audited claims before payment and ensured that each was approved, for … that the Board, as a whole, performed a thorough audit of claims that not only ensured that claims were adequately supported, that the correct quantities …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/wainscott-common-school-district-claims-auditing-2018m-240Comptroller DiNapoli Releases School Audits
… completed audits of the Inlet Common School District , Lockport City School District , Morris Central School … are adequately documented and approved prior to payment. Lockport City School District – Monitoring Transportation … completed audits of the Inlet Common School District Lockport City School District Mo …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-school-audits-0