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DiNapoli: Otsego County Woman Pleads Guilty to Stealing From School District
… supervised release. Hand has also agreed to pay $34,000 in restitution. This case was investigated by the …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-otsego-county-woman-pleads-guilty-stealing-school-districtState Agencies Bulletin No. 1864
… purposes only and does not increase the employee’s compensation. Tax Information Certification, Licensure and … subject to employment and income taxes. Federal, State and New York City income tax withholding will be calculated using the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1864-certification-licensure-and-exam-fee-reimbursement-clefr-2020City of North Tonawanda – Financial Operations (2012M-203)
… 2012. Background The City of North Tonawanda is located in Niagara County and has approximately 32,000 residents. The … did not review the fire companies’ fundraising events held in 2011 because none of the fire companies provided the City … the City with materials and supplies totaling $140,703 in 2011. We found that for all 24 claims tested, department …
https://www.osc.ny.gov/local-government/audits/city/2013/02/08/city-north-tonawanda-financial-operations-2012m-203Oversight of Information Technology Consultants and Contract Staffing (Follow-Up)
… of implementation of the two recommendations included in our initial audit report, Oversight of Information … of Information Technology Services (ITS) was established in November 2012 as part of a New York State Information … through April 29, 2019. During our initial audit we found, in general, that ITS was monitoring IT services procured from …
https://www.osc.ny.gov/state-agencies/audits/2020/12/08/oversight-information-technology-consultants-and-contract-staffing-followAllocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act
… appropriately allocating, billing, and collecting nearly all the expenses related to administering the Acts. However, … Take steps to bill insurance carriers for, and collect, all assessable expenses under the Acts. … To determine if the …
https://www.osc.ny.gov/state-agencies/audits/2019/12/13/allocation-billing-and-collection-expenses-administering-motor-vehicle-financial-securityCollege at Buffalo – Selected Employee Travel Expenses
… we audited travel expenses for the highest-cost travelers in the State, as well as other outliers. As a result of our … (College) employee whose expenses were amongst the highest in the State and had outliers in the areas of lodging and air fare. This employee's travel …
https://www.osc.ny.gov/state-agencies/audits/2013/07/31/college-buffalo-selected-employee-travel-expensesVillage of Village of the Branch – Internal Controls Over Financial Operations (2013M-43)
… of office and, as generally required of a Village officer, does not reside within the Village. In addition, the Village … receives an Internal Revenue Service Form 1099, and does not receive any fringe benefits. During our audit …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-village-branch-internal-controls-over-financial-operations-2013m-43Bolivar-Richburg Central School District – Internal Controls Over Selected Financial Operations (2013M-92)
… Central School District (District) is located in the Towns of Alma, Bolivar, Clarksville, Cuba, Friendship, Genesee and Wirt, in Allegany County. The District is governed by the Board of … fiscal year are approximately $17 million. Key Findings From fiscal years 2007-08 through 2011-12, District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/bolivar-richburg-central-school-district-internal-controls-over-selectedTown of Johnsburg – Management Oversight and Online Banking (2013M-6)
… Audit The purpose of our audit were to evaluate the Town’s oversight of financial activities and internal controls over … is located in Warren County and is governed by a Town Board which comprises an elected Town Supervisor (Supervisor) … outlines approved online banking activities and assigns responsibility for ensuring that the transactions are safely …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/town-johnsburg-management-oversight-and-online-banking-2013m-6Town of Edwards – Internal Controls Over Selected Financial Operations (2013M-20)
… April 30, 2012. Background The Town of Edwards is located in St. Lawrence County and has a population of 1,160 … maintain the Town’s financial stability. The fund balances in the Town’s major operating funds fluctuated significantly … primarily because the Board over-appropriated fund balance in the budget and allowed the budget to be overspent. Duties …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-edwards-internal-controls-over-selected-financial-operations-2013m-20State Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following school district audits were … they were appropriate or needed to be disabled. As a result, auditors identified 139 unneeded user accounts, 36 … account for and close completed capital projects. As a result, $359,427 in unexpended funds were not used to pay …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-district-auditsVillage of Chatham – Internal Controls Over Selected Financial Activities (2013M-132)
… Purpose of Audit The purpose of our audit was to review internal controls over time and attendance and … the Village’s online banking, for the period June 1, 2011, to September 26, 2012. Background The Village of Chatham is … and four Trustees. Key Findings Village officials need to improve internal controls over the Village’s time and …
https://www.osc.ny.gov/local-government/audits/village/2013/08/23/village-chatham-internal-controls-over-selected-financial-activities-2013m-132Comptroller DiNapoli Releases School District Audits
… claims paid during the audit period and found that for the claims reviewed, procedures were followed and claims were adequately documented, for appropriate purposes and properly audited and approved … pricing or obtain alternative proposals or quotations for project purchases. The board also did not always approve …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-school-district-audits-0State Agencies Bulletin No. 1956
… on the employee’s Form W-2 in box 14 under code FRB . Payroll Register and Employee Paycheck/Advice Communication …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1956-certification-licensure-and-exam-fee-reimbursement-clefr-2021State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … a $15 million interest-free loan and securing grants to fund 27 percent of project costs. In addition, city officials … at Open Book New York . Track municipal spending, the state's 180,000 contracts, billions in state payments and …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits-1City of Yonkers – Budget Review (B20-6-6)
… the City of Yonkers’ financial condition in the current and future years. Background The Office of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the City’s … funding of $641.2 million for the Yonkers Public Schools (District) and $593.6 million for the City. The 2020-21 budget …
https://www.osc.ny.gov/local-government/audits/city/2020/06/24/city-yonkers-budget-review-b20-6-6Medicaid Payments to Medicare Advantage Plan Providers (Follow-Up)
… extent of implementation of the three recommendations made in our initial audit report, Medicaid Payments to Medicare … Many of the State’s Medicaid recipients are also enrolled in Medicare, the federal health insurance program for people … specific needs of beneficiaries. For individuals enrolled in Medicaid and Medicare, providers bill Medicaid for the …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/medicaid-payments-medicare-advantage-plan-providers-followOpinion 2006-7
Whether a notforprofit ambulance company that provides services to a town ambulance district may use monies paid to purchase and own ambulances
https://www.osc.ny.gov/legal-opinions/opinion-2006-7Travel Advisory No. 7
… Subject: Updated IRS Mileage Rates Guidance: The Internal Revenue Service issued new standard mileage rates for 2018. The standard rate for personal vehicle mileage is $.545, for …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/7-updated-mileage-ratesLeaves of Absence and Service Credit – Special 20- and 25-Year Plans
… of absence; or Unpaid leave taken under the federal Family and Medical Leave Act. Tier 2, 3, 5 and 6 members receive half credit for sick leave at half pay. …
https://www.osc.ny.gov/retirement/publications/1517/leaves-absence-and-service-credit