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Accounts Payable Advisory No. 28
… over the Agency’s Payment Process Reference : Guide to Financial Operations: Chapter XII, Section 4.B - … Rules and Regulations requires the head of an agency to certify to the Comptroller annually, or at any time there is a new …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/28-internal-controls-certificationTown of Seneca Falls – Justice Court (2013M-89)
… 4, 2013. Background The Town of Seneca Falls is located in Seneca County, has a population of approximately 9,000 and … Board members. During 2012, the Court collected $324,790 in fines and surcharges. Key Findings The Justice was absent … performed, records reviewed, and the results of the audit in the Board minutes. … Town of Seneca Falls Justice Court …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-seneca-falls-justice-court-2013m-89State Comptroller Releases Municipal Audits
… counties, cities, towns and villages across the state to assess whether local officials adequately considered the … $104,572. The director presented questionable quotes to the board and did not properly seek competition for … without documentation of soliciting competition. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-releases-municipal-auditsVillage of Montgomery – Purchasing and Information Technology (2013M-210)
… approximately $84,000 to 13 vendors without obtaining the required quotes or RFPs. The Board adopted a comprehensive … and the Board has not developed a disaster recovery plan. The Village received various IT services from consultants without service level agreements. Key …
https://www.osc.ny.gov/local-government/audits/village/2013/10/25/village-montgomery-purchasing-and-information-technology-2013m-210Village of Hoosick Falls – Internal Controls Over Selected Operations (2013M-1)
… Village’s annual financial report with the Office of the State Comptroller in a timely manner. Implement compensating …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-hoosick-falls-internal-controls-over-selected-operations-2013m-1Town of Dresden – Board Oversight of Financial Activities (2012M-191)
… Purpose of Audit The purpose of our audit was to determine if Town officials provided adequate oversight of … records are incomplete or missing and there is no way to accurately determine the Town’s financial condition. Given … over all aspects of the Town’s finances, there is no way to be sure that all funds have been accounted for and used …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-dresden-board-oversight-financial-activities-2012m-191College of Optometry – Selected Employee Travel Expenses
… we audited travel expenses for the highest-cost travelers in the State. These employees incurred over $100,000 in travel expenses during the three year period ending March …
https://www.osc.ny.gov/state-agencies/audits/2013/02/14/college-optometry-selected-employee-travel-expensesState Comptroller DiNapoli Releases School District Audits
… County) District officials did not develop and manage a comprehensive investment program. As a result, officials did not maximize interest earnings for the district. In addition, officials did not formally … spending, the state's 180,000 contracts, billions in state payments and public authority data. Visit the Reading Room …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-school-district-audits-0Town of Bangor – Board Oversight (2012M-193)
… Purpose of Audit The purpose of our audit was to review the internal controls over selected Town operations for the period January 1, 2011, to May 31, 2012. Background The Town of Bangor is located in … Officer. The Board did not require the Officers to remit the fees they collected to the Town. Instead, it …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-bangor-board-oversight-2012m-193Town of Ballston – Water Fund Financial Operations (2012M-258)
… to assess the water fund’s fiscal health and operations for the period January 1, 2010, to December 31, 2011. … 8,000. The Town Board is the legislative body responsible for managing Town operations. For fiscal year 2012, appropriations totaled $5.9 million, …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-ballston-water-fund-financial-operations-2012m-258Kids First Evaluation & Advocacy Center – Compliance with the Reimbursable Cost Manual
… & Advocacy Center (Kids First) on its Consolidated Fiscal Report (CFR) were properly calculated, adequately documented, … 2015. About the Program Kids First is an SED-approved, for-profit special education provider located in Westbury. …
https://www.osc.ny.gov/state-agencies/audits/2022/03/02/kids-first-evaluation-advocacy-center-compliance-reimbursable-cost-manualEmpowering Minds Therapy Inc. – Compliance With the Reimbursable Cost Manual
… for-profit special education provider located in Holbrook. Empowering Minds provides preschool special … reported on the CFR must comply fully with the guidelines in SED’s RCM regarding eligibility and documentation … ended June 30, 2015, Empowering Minds reported $235,364 in reimbursable costs for Special Education Itinerant Teacher …
https://www.osc.ny.gov/state-agencies/audits/2022/04/08/empowering-minds-therapy-inc-compliance-reimbursable-cost-manualEugenio Maria de Hostos Charter School – Procurements and Information Technology (2013M-136)
… entered into with organizations having various types of business or occupational relationships with members of the …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/eugenio-maria-de-hostos-charter-school-procurements-and-informationOperational Advisory No. 8
… or more and do not negotiate those checks within one year of issuance will receive a State Check Outreach letter … letters have been sent annually for the preceding calendar year. Beginning February 2025, payees will receive the … requests to replace or cancel checks throughout the year rather than once a year. The new process will spread out …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/8-state-check-outreachComptroller DiNapoli Releases Municipal Audits
… , Bovina Fire District , Brighton Memorial Library , Village of Cape Vincent , Town of Cayuta , Commack Public … found the district routinely overspent its budget for the three-year period from 2011 through 2013. In addition, the … DiNapoli announced completed audits of the Ballston Spa Pub Lib Bovina FD Brighton Memorial Library Vill of Cape …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-municipal-auditsMedicaid Program – Mainstream Managed Care Organizations: Administrative Costs Used in Premium Rate Setting
… is appropriately applying the administrative costs in determining mainstream managed care premium rates. Our … pharmacy benefits, and many others. Of the $53 billion in Medicaid costs, MCOs received $17.8 billion in mainstream … $38.6 million. Under the New York State Social Services Law, the Department is required to assess certain costs of …
https://www.osc.ny.gov/state-agencies/audits/2016/10/13/medicaid-program-mainstream-managed-care-organizations-administrative-costs-used-premiumOpinion 2002-7
… monies from reserve fund) EDUCATION LAW §§259, 3651: The library board of trustees of a school district public library may determine to accumulate library fund monies for capital purposes. The expenditure of …
https://www.osc.ny.gov/legal-opinions/opinion-2002-7Heat and Hot Water Complaints
… water. Insufficient heat can pose safety risks, especially for vulnerable populations, and the use of kitchen ovens and … agency. Its Code Enforcement Division is responsible for ensuring that residential building owners comply with … NYC’s Housing Maintenance Code (Code) and the New York State Multiple Dwelling Law. In accordance with the Code, …
https://www.osc.ny.gov/state-agencies/audits/2020/09/24/heat-and-hot-water-complaintsDiNapoli: New York City Job Growth Continues to Set Records
… it easier for the city to afford new services and to balance the budget. Still, some sectors have lost jobs in the …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-new-york-city-job-growth-continues-set-recordsDiNapoli Releases Review of City's Proposed Budget and Financial Plan
… these agreements may not be known for some time. This plan is a strong starting point for the mayor and I urge him to … require additional financial assistance from the city. It is also unclear if federal aid for recovery from Superstorm … in five years. Nevertheless, the city’s unemployment rate is higher than before the recession and higher than the …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-releases-review-citys-proposed-budget-and-financial-plan