Search
Town of Lyonsdale – Financial Condition, Board Oversight and Controls Over Fuel Inventory (2013M-163)
… Purpose of Audit The purpose of our audit was to review the Town’s … estimates for revenues and expenditures. Monitor actual results of Town operations against budget estimates …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyonsdale-financial-condition-board-oversight-and-controls-over-fuel-inventoryVillage of Clyde – Financial Management and Board Oversight (2013M-96)
… and the Board’s oversight of financial operations for the period June 1, 2011, through January 11, 2013. … Trustees and an elected Mayor. Budget appropriations for the general, water, and sewer funds in 2013-14 are … which is required by law, or any policies or procedures for finance-related operations. The Board has not adopted any …
https://www.osc.ny.gov/local-government/audits/village/2013/08/16/village-clyde-financial-management-and-board-oversight-2013m-96Oversight of Career and Technical Education Programs in New York State Schools
… and Boards of Cooperative Educational Services (BOCES) can do to enhance CTE programs. The audit covered the 2015-16 … CTE programs and respective student enrollments generally do not align with occupations that are most in demand, … and Boards of Cooperative Educational Services can do to enhance CTE …
https://www.osc.ny.gov/state-agencies/audits/2020/12/21/oversight-career-and-technical-education-programs-new-york-state-schoolsState Comptroller DiNapoli Releases Audits
… tax liability exceeds $5 million for the department’s reference period must enroll in its PrompTax electronic …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-auditsTown of Ontario – Board Oversight and Information Technology (2013M-105)
… and, conversely, dangerously low fund balance in the sewer district fund. The Board has not established policies and …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-ontario-board-oversight-and-information-technology-2013m-105State Comptroller DiNapoli Releases Municipal Audits
… (Montgomery County) Town officials did not properly budget for and allocate sales tax revenue. As a result, taxpayers … (TW) highway funds by an average of $83,477 (21 percent) for fiscal years 2018 through 2020. Copiague Fire District – … paid without an invoice attached to the claims, checks for 39 payments totaling $141,904 were deposited between one …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-municipal-auditsX.6.A Requesting a Special Use Vendor ID – X. Guide to Vendor/Customer Management
… The VMU assigns Special Use Vendor IDs starting with ‘0’. These Vendor IDs have been … Vendor Management Unit (VMU) for a new Special Use Vendor ID to use in the Statewide Financial System (SFS). Only the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x6a-requesting-special-use-vendor-idX.4.D Location – X. Guide to Vendor/Customer Management
… The “Location” section of the Vendor Record contains payment values defined by the vendor. Agencies should note … physical and email ordering address for purchase orders, payment terms which may include early payment discounts, and … will be made via paper check. If an agency intends to send a vendor a check, the agency must select a Location with …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4d-locationCity of Yonkers – Budget Review (B17-6-11)
… is $38 million more than the City’s budget for 2016-17, an increase of 3.4 percent. Key Findings The 2017-18 budget … percent of its taxing authority and the City’s ability to increase property taxes may be limited in future years if property values do not increase. Over the last 10 years, the City’s outstanding debt …
https://www.osc.ny.gov/local-government/audits/city/2017/07/07/city-yonkers-budget-review-b17-6-11City of Long Beach – Budget Review (B17-7-9)
… review issued in May 2016. Background The City of Long Beach, located in Nassau County, has been authorized to issue … for an unrealized property sale; modified estimates of beach charges; authorized a proposed increase in sanitation …
https://www.osc.ny.gov/local-government/audits/city/2017/05/11/city-long-beach-budget-review-b17-7-9Selected M/WBE Purchases by Various Facilities
… whether Department purchases from one vendor, American Indian Women Incorporated (AIW) complied with minority- or … Background An M/WBE is defined as an entity that is at least 51 percent owned and controlled by the minority …
https://www.osc.ny.gov/state-agencies/audits/2014/03/07/selected-mwbe-purchases-various-facilitiesMedicaid Program – Medicaid Claims Processing Activity April 1, 2011 Through September 30, 2011
… Inpatient claims billed with incorrect patient status codes and with high (intensive) levels of care that should …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/medicaid-program-medicaid-claims-processing-activity-april-1-2011-through-september-30-2011Oracle Charter School – School Building Acquisition and Leave Accrual Records (2013M-290)
… 22, 2013. Background The Oracle Charter School is located in the City of Buffalo. The School is governed by an …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/oracle-charter-school-school-building-acquisition-and-leave-accrualOversight of International Offices
… (ESD) monitors the effectiveness of its international offices and manages payments to foreign representatives to … representatives $2.7 million to manage ten international offices. ESD has recently scaled back its international … and monitoring efforts appeared to be informal and ad-hoc at best throughout most of the audit period. Lack of more …
https://www.osc.ny.gov/state-agencies/audits/2013/06/28/oversight-international-officesNew York State Health Insurance Program – Empire Plan Members With Dual Family Coverage (Follow-Up)
… employees and their dependents. The Empire Plan is the primary health benefits plan for NYSHIP, providing coverage to about 1.1 million members. … whether participating organizations and members were paying excessively for dual Empire Plan Family coverage. The …
https://www.osc.ny.gov/state-agencies/audits/2022/09/26/new-york-state-health-insurance-program-empire-plan-members-dual-family-coverage-followTown of Wawayanda – Financial Management and Information Technology (2013M-260)
… management and controls over information technology (IT) for the period January 1, 2012, to April 30, 2013. Background … and four Board members. The Town's budgeted expenditures for the 2013 fiscal year were approximately $4.3 million. Key … Town taxpayers have benefited from a declining tax levy for the past three years and an anticipated reduction in the …
https://www.osc.ny.gov/local-government/audits/town/2013/11/29/town-wawayanda-financial-management-and-information-technology-2013m-260Focus on Identity Theft
… REPORTS INCREASED 200% in New York State between 2019 and 2021. (Source: Federal Trade Commission) Here are ways to … on the phone, email or social media. Check bank and credit statements and credit reports regularly. Shred financial … when no longer needed. Use two-factor authentication for online security. Use strong passwords or a password manager; …
https://www.osc.ny.gov/reports/focus-identity-theftState Agencies Bulletin No. 422.1
… one week before payday. This allows sufficient time for the checks and direct deposit advices to be printed, … Agencies cannot use form AC230 , Report of Check Returned for Refund or Exchange, to process a paycheck reversal for employees in direct deposit until the funds are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/4221-direct-deposit-stop-payments-and-reversalsStatement From NY State Comptroller Thomas P. DiNapoli on Mayor's November Financial Plan Update
… also continues the city’s practice of not fully budgeting for known spending risks, including for transportation, … savings generated in the plan, an average of $2 billion per year beginning in FY 2025. “The good news in the financial plan update is that …
https://www.osc.ny.gov/press/releases/2023/11/statement-ny-state-comptroller-thomas-p-dinapoli-mayors-november-financial-plan-updateXI-A.1.B Category Codes – XI-A. Purchasing
… with guidance regarding the proper use of category codes in the Statewide Financial System (SFS). In the SFS, … decisions. Each category code is associated with a default account code. Agencies should choose the category code that … or services being purchased to (i) ensure the correct account code defaults onto the transaction, (ii) validate …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a1b-category-codes