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IX.7.A Funds – IX. Federal Grants
… (OSC). All consolidations will be discussed with agencies on an individual basis to ensure that transaction processing … receives an award from a Federal agency and they currently do not have an existing fund within that Major Fund range (see below …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7a-fundsXII.9.F Correcting Payments Processed Against the Incorrect Purchase Order – XII. Expenditures
… original payment referencing the incorrect purchase order number and the original voucher number. Process a regular … timing, this process may offset future payments to this vendor. Business Units must keep in mind the requirement for … invoice numbers. See Section 9.D – Refunds Owed to the State of this Chapter, for additional information on credit …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9f-correcting-payments-processed-against-incorrect-purchase-orderDiNapoli: Former State Employee Arrested for Falsely Claiming She Never Received $4K Loan Check from New York State and Local Retirement System
… System (NYSLRS) that she never received a $4,055 loan check to get a replacement check in the same amount. … a loan check,” said State Comptroller DiNapoli. “Thanks to my partnership with the New York State Police, we uncovered … and she will now be held accountable for her actions. My office will continue to protect the pension system from …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-former-state-employee-arrested-falsely-claiming-she-never-received-4k-loan-check-new-yorkDiNapoli: State Tax Revenues Down $3 Billion Through July
… billion through the first four months of the state fiscal year were $3 billion, or 10.2 percent, below the same period last year, according to the July cash report issued today by … shift of the tax filing deadline from April to July this year added to the revenue uncertainty created by the COVID-19 …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-state-tax-revenues-down-3-billion-through-julyState Comptroller DiNapoli Releases School District Audits
… District – Cash Management (Fulton County, Saratoga County and Montgomery County) District officials did not develop and manage a comprehensive investment program. As a result, … payroll was not adequately approved, supported and documented. In addition, a staff person received overtime …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-school-district-audits-0College of Fredonia – Selected Employee Travel Expenses
… between $100 million and $150 million each year on travel expenses. These expenses, which are discretionary and under the control of … government employees was appropriate, we audited travel expenses for the highest-cost travelers in the State as well …
https://www.osc.ny.gov/state-agencies/audits/2013/02/28/college-fredonia-selected-employee-travel-expensesState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … debt obligation records. The board failed to comply with legal mandates to perform an annual audit, file financial … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 180,000 …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-2Bornhava – Compliance With the Reimbursable Cost Manual
… (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) … Background Bornhava, a not-for-profit organization located in Buffalo, New York, offers a range of preschool special education services to children with disabilities from birth to five years of age. Bornhava …
https://www.osc.ny.gov/state-agencies/audits/2016/10/26/bornhava-compliance-reimbursable-cost-manualSelected Aspects of Discretionary Spending
… discretionary spending complied with its guidelines and expenses were reasonable, adequately supported, and properly … discretionary spending complied with its guidelines and expenses were reasonable adequately suppo …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-3Northport-East Northport Union Free School District – Financial Condition (2014M-164)
… nine elected members. The District operates nine schools and has approximately 6,200 students and 1,680 employees. For the 2013-14 fiscal year, the … Key Findings District officials consistently presented, and the Board approved, budgets which significantly …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/northport-east-northport-union-free-school-district-financial-conditionAccounts Payable Advisory No. 30
… Financial Operations, Chapter IV, Section 4.C . Depending on the nature of the legal dispute resolved by an award or a … required when submitting a request for payment based on an award or a non-judicial settlement agreement. For the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/30-claims-awards-judgments-and-settlement-agreementsPawling Central School District – Selected Financial Activities (2012M-185)
… District’s budgeted expenditures for the 2011-12 fiscal year were $35.8 million, which were funded primarily with …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/08/pawling-central-school-district-selected-financial-activities-2012m-185DiNapoli: State Pension Fund Investments Return 11.55% for State Fiscal Year 2023-24
… P. DiNapoli today announced that the New York State Common Retirement Fund’s investment return was 11.55% for the state … Retirement Fund is one of the largest public pension funds in the United States. The Fund holds and invests the … P DiNapoli today announced that the New York State Common Retirement Funds investment return was 1155 for the state …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-state-pension-fund-investments-return-1155-state-fiscal-year-2023-24Cheektowaga-Sloan Union Free School District – Financial Condition and Payroll (2017M-94)
… Cheektowaga-Sloan Union Free School District is located in the Towns of Cheektowaga and West Seneca in Erie County. The District operates four schools, has … estimates of appropriations and use of fund balance in the budget. Ensure that the EBALR is used in accordance …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/cheektowaga-sloan-union-free-school-district-financial-condition-andWashington County Sheriff’s Department Civil Office – Internal Controls Over Cash Receipts (2013M-288)
… June 30, 2013. Background Washington County is located in the eastern part of New York and has a population of … officials established a fiscal management policy in February 2012 providing guidance over the collecting, … depositing and safeguarding of cash receipts received in the civil office. We also determined that various control …
https://www.osc.ny.gov/local-government/audits/county/2014/01/10/washington-county-sheriffs-department-civil-office-internal-controls-over-cashSagaponack Common School District - Fund Balance Management (2018M-53)
… are necessary and reasonable, and use excess amounts in a manner that benefits residents. The results of our audit … with District officials and their comments, which appear in Appendix A, have been considered in preparing this report. District officials generally agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/13/sagaponack-common-school-district-fund-balance-management-2018m-53Justice Court Fund: Invoice Billing Program
… and village justice courts and municipalities participate in our Invoice Billing Program (IBP). Summary of the Invoice … JCF has processed the month’s reports for all justices in the municipality, we will send an invoice and billing … the municipality must make payment of money owed in a timely manner. When payment is made, local revenues are …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-invoice-billing-programMount Vernon Industrial Development Agency – Project Approval and Monitoring (2013M-364)
… Purpose of Audit The purpose of our audit was to determine if the Board of Directors applied a uniform … Background The Mount Vernon Industrial Development Agency is located in the City of Mount Vernon in Westchester County and is governed by a Board of Directors which includes the Mayor …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/04/18/mount-vernon-industrial-development-agency-project-approvalTravel Advisory No. 3
… travel status and are eligible for reimbursement of travel expenses in accordance with this Travel Manual. Unused …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/3-travel-manual-updateDepartment of Labor Examination of Unemployment Insurance Benefit Payments January 1, 2017 – December 31, 2017
… by the Department of Labor (Department) were appropriate; and (ii) the Department recouped overpayments from New York State employees based on our current and prior year data analytics. Background As part of our … who made false statements or representations to obtain benefits to which they were not entitled. We also worked with …
https://www.osc.ny.gov/state-agencies/audits/2018/11/19/department-labor-examination-unemployment-insurance-benefit-payments-january-1-2017