Search
Comptroller DiNapoli Releases State Audits
… Rosedale and Springfield Gardens (LDC) (2015-BSE1-01) In April 2014, DED made a $16,250.00 advance payment to the … in expenses was incurred during the contract period for work relevant to the contract objectives, and was for expenses not previously paid from another funding source. …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-state-auditsProcurement Practices
… Objective To determine whether the State University of New York – … for research-related administrative services; and Corr Distributors, Inc. for custodial equipment maintenance. … transactions. Buffalo agrees with most of our concerns and has indicated it will make improvements. Key Recommendations …
https://www.osc.ny.gov/state-agencies/audits/2019/10/03/procurement-practicesOversight of the Agricultural Assessment Program
… Purpose To determine if the Department of Taxation and Finance’s (Department) Office of Real Property Tax Services (ORPTS) is properly calculating … Assessment Values that local assessors and boards of assessors use to compute agricultural property assessments …
https://www.osc.ny.gov/state-agencies/audits/2018/02/02/oversight-agricultural-assessment-programPoughkeepsie City School District – Internal Controls Over Purchasing and Claims Processing (2012M-179)
… which comprises five elected members. The District’s budgeted general fund expenditures for the 2010-11 and … accountant (CPA) to provide services as the District’s claims auditor and the CPA did not perform the services in … Consult with its attorney to determine if the District can recover moneys paid for claims auditing services that …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/11/poughkeepsie-city-school-district-internal-controls-over-purchasing-andOther Bulletin No. 12
… Purpose To explain OSC’s automatic processing of the portion of the 2010 Salary Increases not already paid Affected … Legislation has been enacted authorizing the payment of the 4% retroactive increase for the payroll periods dated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-12-retroactive-april-1-2010-salary-increase-suny-constructionComptroller DiNapoli Releases State Audits
… today the following audits have been issued: State Board of Elections (BOE): Localities’Procurements of Paper Ballots (2013-S-36) The New York State Board of Elections and local boards of election need to work …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-state-auditsCleveland Hill Union Free School District – Financial Condition (2013M-272)
… The Cleveland Hill Union Free School District is located in the Town of Cheektowaga, in Erie County. The District is governed by the Board of … budgeting practices generated approximately $2.4 million in operating surpluses, which caused unexpended surplus funds …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/cleveland-hill-union-free-school-district-financial-condition-2013m-272Baker Victory Services – Compliance With the Reimbursable Cost Manual
… a not-for-profit organization located in Lackawanna, New York, provides a variety of services to the Erie County … As a result of the audit, Baker Victory hired a new CPA to review Baker Victory’s allocated costs. Further, …
https://www.osc.ny.gov/state-agencies/audits/2016/10/07/baker-victory-services-compliance-reimbursable-cost-manualOswego City School District – Financial Management and Nonresident Foster Student Tuition (2016M-224)
… Audit The purpose of our audit was to review the District’s financial condition and nonresident tuition for foster … for future budgets and to facilitate the District’s management of financial operations. Develop and communicate … if there is any limitation on previous years that can be billed. … Oswego City School District Financial …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/oswego-city-school-district-financial-management-and-nonresident-fosterDiNapoli: Proposed Budget Holds the Line on Spending, Gives Executive Wider Discretion
… areas. For example, the proposal lacks individual public school district funding estimates and includes measures to …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-proposed-budget-holds-line-spending-gives-executive-wider-discretionEssential Policy Elements – Travel and Conference Expense Management
… for overnight expenses. For example, some governments do not pay for overnight expenses unless the employee is … that employees may be personally responsible for improper costs incurred and an explanation of how these costs will be recovered, if necessary. Descriptions …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/essential-policy-elementsOpinion 88-66
… factors such as the scope of employment, the employer's right to supervise, direct, and exercise control over work, … [6]). Your second question concerns the school district's authority to copyright a computer program developed by an … program and did not set forth any of its provisions, we can only generally note that the requirements of the federal …
https://www.osc.ny.gov/legal-opinions/opinion-88-66Opinion 91-20
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … SERVICE -- Contracts (by town for a particular level of service) -- Fees (authority to collect from insurance …
https://www.osc.ny.gov/legal-opinions/opinion-91-20DiNapoli: Medicaid Redesign Presents Opportunities and Risks
… a year over the next four years and improving the quality of care for Medicaid patients remains a challenge after more than two decades of reform, according to a report released today by New York … failure to meet key benchmarks would result in a loss of significant potential federal funding. That could force …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-medicaid-redesign-presents-opportunities-and-risksOpinion 2007-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in compliance with the American with Disabilities Act of 1990 fall within the professional services exception to …
https://www.osc.ny.gov/legal-opinions/opinion-2007-1Town of Batavia – Water and Sewer Operations (2018M-12)
… records for each special district. The Supervisor did not account for revenues and expenditures associated with … New York State Town Law. The Supervisor did not separately account for the revenues and expenditures from the … financial records for each special district. Properly account for Article 12-C improvement financial activity in …
https://www.osc.ny.gov/local-government/audits/town/2018/05/11/town-batavia-water-and-sewer-operations-2018m-12Town of Hartwick – Financial Condition (2013M-118)
… Purpose of Audit The purpose of our audit was to ensure that the Board properly monitored the Town’s … financial operations for the period January 1, 2012, to March 8, 2013. Background The Town of Hartwick is located … ensure that the financial records are accurate and up to date, and should request and review monthly budget status …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-hartwick-financial-condition-2013m-118State Comptroller DiNapoli Releases Municipal & School Audits
… accounts reviewed as of Dec. 31, 2021 and Oct. 31, 2022, five were overstated by a total of $19,037 and 13 … which was unreasonable and sufficient to cover 50% of the 2022 appropriations. The board also did not adopt realistic … budget is $52.1 million more than the city’s budget for 2022-23, an increase of 3.8%. The city relies on nonrecurring …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-auditsState Agencies Bulletin No. 835
… and procedures regarding the revised calculation of affected employees’ salaries and the processing of necessary salary corrections. Affected Employees … or after April 1, 2003 Background Pursuant to Chapter 103 of the Laws of 2005 which amends Civil Service Law, Section …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/835-revised-method-calculating-salaries-employees-upon-movement-civilClaims Auditing – Improving the Effectiveness of Your Claims Auditing Process
… Auditing claims demands more than a “rubber stamp” of the claim packages. Instead, it should entail a thorough … and foremost, each claim must be for a legitimate purpose of the local government or school district. Examples of claims that are not for a legitimate purpose include: …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/claims-auditing