Search
State Comptroller DiNapoli Releases School District Audits
… They did not adopt a comprehensive written policy for establishing and maintaining IT equipment inventory or … $17,000 in annual service fees in the 2021-22 fiscal year for missing devices. East Bloomfield Central School District … permissions, and the assistant superintendent for business and operations had excessive administrative …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-school-district-auditsDiNapoli: DEC Needs to Improve Efforts to Control Invasive Species
… law requiring boaters to use inspection stations, and each year Adirondack waters and communities pay the price. Every year we find additional costly and sometimes permanent … causing an estimated $500 million in economic losses each year, 80 percent of which affects commercial and sport …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-dec-needs-improve-efforts-control-invasive-speciesState Comptroller DiNapoli Releases Audits
… school safety issues. Find out how your government money is spent at Open Book New York . Track municipal spending, …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-auditsDiNapoli: Paycheck Protection Program in NYC Stumbled, but Finding Footing
… Thomas P. DiNapoli. “The PPP was meant to be a lifeline for struggling small businesses, but it has proven difficult for many of New York City’s mom-and-pop operations to … The program offers low-interest, forgivable loans for small businesses that could be used to cover payroll …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-paycheck-protection-program-nyc-stumbled-finding-footingXIV.4.C Bank Account Reporting and Reconciliations – XIV. Special Procedures
… reported in both the Comptroller’s Annual Report to the Legislature on State Funds Cash Basis of Accounting and the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv4c-bank-account-reporting-and-reconciliationsXIV.14.B Capital Assets – XIV. Special Procedures
… The major issues related to accounting for capital assets … infrastructure Recording general capital assets Valuation of capital assets Maintenance of capital asset records Disposition of general capital …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14b-capital-assetsAbout Statement No. 67 – Governmental Accounting Standards Board
… Board (GASB) Statement No. 67, Financial Reporting for Pension Plans : Establishes accounting and reporting standards for public pension systems. Defines the way public pension … Net Position or Statement of Changes in Plan Net Position. For more information on Statement No. 67, visit the GASB …
https://www.osc.ny.gov/retirement/employers/gasb/about-statement-no-67Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … for operation and maintenance charges. For access to state and local government spending and 50,000 state …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of Bethlehem Central School District , Franklinville Central … reviewed 128 credit card claims and found the claims auditor did not audit 83 claims totaling approximately … percent of 2016-17 budgeted appropriations, exceeding the statutory limit of 4 percent by $1.9 million. District …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-school-auditsReal Estate Portfolio (Follow-Up)
… Purpose To determine the extent of implementation of the nine recommendations included in our … hydroelectric and gas-powered energy plants throughout the State, including seven hydroelectric plants licensed by the … lasts 50 years and includes a land management plan for property affected by the hydroelectric plant. Any decisions …
https://www.osc.ny.gov/state-agencies/audits/2018/12/28/real-estate-portfolio-followExamination of Pitts Management Associates (PMA)
… originally entered into contract CM00939 with PMA for consulting services for the period December 3, 2012 through September 3, 2013. That contract was later extended for three months through December 2, 2013. At that time, the …
https://www.osc.ny.gov/state-agencies/audits/2018/02/14/examination-pitts-management-associates-pmaState Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Half Hollow Hills Community Library , City of Newburgh , Onondaga County Probation Department , Town of Skaneateles and the City of Tonawanda . "In today's fiscal …
https://www.osc.ny.gov/press/releases/2018/11/state-comptroller-dinapoli-releases-municipal-audits-0Collection of Electronic Waste Fees
… The Act is intended to divert electronic waste (e-waste) from landfills and waste combustion facilities and keep … data and pay an annual $3,000 fee. Sales data is used to calculate a recycling acceptance standard for each … must pay a $10,000 registration fee. The Department is required to deposit all fees and surcharges into the Fund. …
https://www.osc.ny.gov/state-agencies/audits/2015/09/02/collection-electronic-waste-feesMedicaid Program – Medicaid Claims Processing Activity April 1, 2014 Through September 30, 2014
… system processes Medicaid claims submitted by providers for services rendered to Medicaid-eligible recipients, and it generates payments to reimburse the providers for their claims. During the six-month period ended September … The audit found: $31.4 million in potential overpayments for clinic claims that were processed using an incorrect …
https://www.osc.ny.gov/state-agencies/audits/2015/06/29/medicaid-program-medicaid-claims-processing-activity-april-1-2014-through-september-30-2014Comptroller DiNapoli Releases Municipal Audits
… , North Shore Public Library and the Town of Westerlo . "In today's fiscal climate, budget transparency and … of claims approved by the board for payment was included in the board minutes and the amounts in the minutes did not agree with the total amounts of the …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-auditsOpinion 90-38
… buildings are occupied and are dependent upon the highway for access. We are in receipt of your letter concerning a town highway which has been designated and posted for this year as a seasonal limited use highway pursuant to … or commercial buildings dependent upon such highways for access" (Highway Law, §205-a[2]). Subdivision 4 of …
https://www.osc.ny.gov/legal-opinions/opinion-90-38Opinion 96-12
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … year of a fire district may be changed only by act of the State Legislature. You ask how a fire district may change its … §3[d][2]; Municipal Home Rule Law, §2[8]; cf . 24 Opns St Comp, 1968, p 285, concerning the supersession of Second …
https://www.osc.ny.gov/legal-opinions/opinion-96-12Efforts to Collect Delinquent Taxes
… Objective To determine if the Department of Taxation and Finance (Department) is making adequate efforts, in … and some penalties accrue interest while others do not. Department procedures describe all appropriate …
https://www.osc.ny.gov/state-agencies/audits/2021/08/24/efforts-collect-delinquent-taxesCUNY Bulletin No. CU-713
… Purpose The purpose of this bulletin is to provide the City University of New York instructions for processing the CUNY Health … Buy-Out Waiver Program. Affected Employees Employees of the City University of New York who are eligible to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-713-city-university-new-york-cuny-health-benefits-buy-outOptional Membership – Membership and Enrollment
… this position; Duration of employment for less than one year, or employment of less than a 12-month per year basis; or Annual compensation less than the New York …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/optional-membership