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Comptroller DiNapoli Releases School Audits
… District and the Valhalla Union Free School District . “In an era of limited resources and increased accountability, … four consecutive fiscal years and underestimated revenues in two of the four fiscal years, creating cumulative … for their established purposes since being established in 2011. For access to state and local government spending …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-audits-2Local Governments Should Improve Accessibility for New Yorkers
… found parking lots, building entrances, and bathrooms where accessibility could be improved to prevent potential … (Suffolk County) Town of Chili (Monroe County) Town of Clifton Park (Saratoga County) Town of Colonie (Albany …
https://www.osc.ny.gov/press/releases/2025/05/local-governments-should-improve-accessibility-new-yorkersVI.5 Project Budgets – VI. Budgets
… journals to create project child budgets. The generate parent functionality in SFS will create/update the project parent budget when a project child budget is adjusted. Note: … ESA Agencies will establish their project child and parent budgets in the Commitment Control module and should …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi5-project-budgetsAppendix A – Auditing Authority – Legal References – Improving the Effectiveness of Your Claims Auditing Process
… describes who is generally responsible for auditing claims in each type of locality and what options, if any, are … position. City May be the governing board, if provided for in the city charter City comptroller (for cities governed by … of Trustees or such other entity as may be designated in the special act creating the special district public …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appendix-auditing-authority-legal-referencesDiNapoli: State Tax Receipts Through First Half of Fiscal Year Exceed Projections by $2.4 Billion
… economic uncertainties and risks that may impact revenue in the months ahead. Bolstering rainy day reserve funds on or ahead of the schedule proposed in the Enacted Budget Financial Plan should be a priority.” … PIT receipts were $2.6 billion lower than the same period in SFY 2021-22, reflecting, in part, the effects of the …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-state-tax-receipts-through-first-half-fiscal-year-exceed-projections-2-point-4-billionDiNapoli: Mount Vernon Officials Failed to Establish Basic and Routine Financial Policies
… The City Council of Mount Vernon did not have adequate financial information for the effective management and fiscal oversight of city … The City Council of Mount Vernon did not have adequate financial information …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-mount-vernon-officials-failed-establish-basic-and-routine-financial-policiesXIII.2.C Expense Report Certification – XIII. Employee Expense Reimbursement
… SECTION OVERVIEW AND POLICIES Expense reports must be certified by the … requesting reimbursement, the employee’s supervisor, and by an agency Finance Office employee with the authority to certify that the expense report is just, true and correct and, therefore, appropriate to pay. An employee’s …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2c-expense-report-certificationAccounts Payable Advisory No. 34
… interest payments to certain payees totaling $600 or more in a single calendar year on Form 1099-INT. Consistent with … been reviewed and updated to provide additional guidance in selecting proper values. Effective January 1, 2014, … GFO sections were updated as a result of the above changes in the accounting for interest payments: Chapter XII, Section …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/34-payment-and-reporting-interestDisaster Recovery Planning
… of Information Technology Services (ITS) has a complete, functional, and tested disaster recovery plan for its agency … of critical State systems, ITS should have a complete, functional, and tested disaster recovery plan that covers all … recovery planning; however, there is not a complete, functional, and tested disaster recovery plan that covers all …
https://www.osc.ny.gov/state-agencies/audits/2017/12/06/disaster-recovery-planningVariety Child Learning Center – Compliance With the Reimbursable Cost Manual
… through June 30, 2014, Variety provided certain rate-based preschool special education services (Preschool Special Class and Preschool Special Education Itinerant Teacher services) to …
https://www.osc.ny.gov/state-agencies/audits/2017/05/31/variety-child-learning-center-compliance-reimbursable-cost-manualUniversal Pre-Kindergarten Program – Monitoring of Health and Safety Requirements
… Education Department’s (Department) monitoring of the Universal Pre-Kindergarten providers’ compliance with … January 1, 2013 through August 4, 2016. Background The Universal Pre-Kindergarten (UPK) program was established … whether the State Education Departments monitoring of the Universal PreKindergarten providers compliance with …
https://www.osc.ny.gov/state-agencies/audits/2016/12/20/universal-pre-kindergarten-program-monitoring-health-and-safety-requirementsSamaritan Village, Inc. – Chemical Dependency Services Program
… to ensure claims submitted by Samaritan Village, Inc. are valid and consistent with contract terms and that … revenues for the individuals it serves (e.g., Medicaid, third party payers, etc.), it reduces claimed Program expenses by …
https://www.osc.ny.gov/state-agencies/audits/2014/02/28/samaritan-village-inc-chemical-dependency-services-programNew York State Health Insurance Program – Payments by UnitedHealthcare for Medical/Surgical Services for Ineligible Members
… 31, 2019, United processed and paid over $16.6 billion in medical/surgical claims. Civil Service maintains … eligibility and enrollment records for NYSHIP members in the New York Benefits Eligibility and Accounting System … million). Key Recommendations Review the $5.7 million in claims paid for ineligible members and make recoveries, as …
https://www.osc.ny.gov/state-agencies/audits/2021/09/29/new-york-state-health-insurance-program-payments-unitedhealthcare-medicalsurgical-servicesMedicaid Program – Improper Medicaid Payments During Permissible Overlapping Medicaid and Essential Plan Coverage
… Health-authorized overlapping Medicaid and Essential Plan coverage. The audit covered the period from January 2017 … in Department-authorized periods of overlapping insurance coverage. Medicaid is the payer of last resort, which means recipients’ other third-party health insurance coverage, such as insurance under the Essential Plan, must be …
https://www.osc.ny.gov/state-agencies/audits/2023/09/14/medicaid-program-improper-medicaid-payments-during-permissible-overlapping-medicaid-andMember & Retiree E-News Archive — 2025
… For the latest retirement news and information, subscribe to E-News . December 2025 Retirees Update Your Contact … and Annual Statements Coming Soon September 2025 Members How School Employees Earn NYSLRS Service Credit In-Person … Online Members Do More, Faster in Retirement Online Keep Your Death Benefit Beneficiaries Up to Date Estimate …
https://www.osc.ny.gov/retirement/publications/member-retiree-e-news-archive-2025IT Asset Management (2022-MS-2)
… inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period. Key … audited did not always appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to … audit schools statewide IT asset management …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/it-asset-management-2022-ms-2City of Jamestown – Internal Controls Over Selected Financial Operations (2013M-72)
… 31, 2013. Background The City of Jamestown is located in Chautauqua County and has a population of approximately … requests for proposals (RFPs), when procuring $596,763 in professional services from five vendors, and could not … can collect, record, prepare deposits and make adjustments in the system with minimal or no oversight. City and BPU …
https://www.osc.ny.gov/local-government/audits/city/2013/06/14/city-jamestown-internal-controls-over-selected-financial-operations-2013m-72Town of White Creek – Board Oversight of Financial Activities (2013M-64)
… 2011, to September 30, 2012. Background The Town of White Creek is located in Washington County and has a population of … Town of White Creek Board Oversight of Financial Activities 2013M64 …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-white-creek-board-oversight-financial-activities-2013m-64Town of LeRay – Justice Court (S9-14-5)
… – George Mead (retired June 2013), John Hallett and Larry Covell (who started July 2013) – and two Court clerks. …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-leray-justice-court-s9-14-5Village of Cuba – Sewer Fund Financial Condition and Records and Reports (2013M-15)
… 31, 2012. Background The Village of Cuba is located in Allegany County. The Village is governed by an elected … did not maintain the Village’s accounting records in a complete and accurate manner. Specifically, we found … and accounts payable were misstated, which resulted in the operating funds’ fiscal health appearing to be more …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-cuba-sewer-fund-financial-condition-and-records-and-reports-2013m-15