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Madison-Oneida Board of Cooperative Educational Services – Payroll (2017M-239)
… Purpose of Audit The purpose of our audit was to determine whether BOCES officials accurately paid salaries … Payroll access rights were not adequately restricted to employees based on job duties. Duties related to the payroll certification process were not properly …
https://www.osc.ny.gov/local-government/audits/boces/2017/12/29/madison-oneida-board-cooperative-educational-services-payroll-2017m-239Walton Fire District – Financial Operations (2017M-238)
… distinct and separate from the Town and Village of Walton, in Delaware County. The District is governed by an elected … adopted unrealistic budgets with significant variances in appropriations. The District does not have a documented … plan. Ensure the annual financial reports are filed in a timely manner. … Walton Fire District Financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/23/walton-fire-district-financial-operations-2017m-238Central Valley School District – Claims Audit (2015M-129)
… our audit was to review the District’s financial condition for the period July 1, 2013 through November 30, 2014. … has approximately 2,400 students. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $45 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/central-valley-school-district-claims-audit-2015m-129Cold Spring Harbor Central School District – Competitive Quotes (2016M-320)
… our audit was to review the District’s procurement process for the period July 1, 2014 through May 31, 2016. Background … an elected seven-member Board of Education. Expenditures for the 2015-16 fiscal year totaled approximately $63.1 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/cold-spring-harbor-central-school-district-competitive-quotes-2016m-320Jefferson Central School District – Procuring Services (2021M-42)
… District officials did not always seek competition for services. Officials paid: $135,000 to 10 of the 14 … competition. $6,410 to an employee’s private business for lawn care services without public written disclosure of …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/jefferson-central-school-district-procuring-services-2021m-42Medina Central School District - Reserve Funds (2019M-165)
… a plan to use $5.4 million from four general fund reserves for a purpose for which they were not established. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-reserve-funds-2019m-165Pocatello Fire District - Audit Follow-Up (2016M-301-F)
… is composed of five elected members and is responsible for the District’s overall financial management. The Board … a Treasurer and a Secretary. Budgeted appropriations for 2016 totaled approximately $300,000. Results of Review …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/12/27/pocatello-fire-district-audit-follow-2016m-301-fNorthern Adirondack Central School District – Leave Accruals (2020M-50)
… contracts. Errors occurred in the leave records maintained for 24 of the 33 (73 percent) employees tested. The District overpaid seven employees $29,686 for unused leave accruals. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/25/northern-adirondack-central-school-district-leave-accruals-2020m-50XI.7.B Repayment Agreements – XI. Procurement and Contract Management
… other third party. Generally, repayment agreements provide for the repayment of amounts expended from appropriations as … agreements are detailed in the appropriation language for the state funds being advanced. Pursuant to Section 40-a … of any appropriation made as an advance shall be available for expenditure until a written repayment agreement is …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi7b-repayment-agreementsPreventing Inappropriate and Excessive Costs in the New York State Health Insurance Program
… of NYSHIP have the opportunity to select various plans for coverage. The Empire Plan is by far the most popular … from out-of-network providers. United’s reimbursements for out-of-network services are usually higher than reimbursements for the same services provided in-network. Also, when Empire …
https://www.osc.ny.gov/state-agencies/audits/2018/05/09/preventing-inappropriate-and-excessive-costs-new-york-state-health-insurance-programUse of Electronic Benefit Cards at Prohibited Locations
… December 7, 2016. Background The Office is responsible for supervising programs that provide assistance and support … receives federal funds under the Temporary Assistance for Needy Families (TANF) program to provide benefits and … which performers disrobe or perform in an unclothed state for entertainment (prohibited locations). 1 In addition, the …
https://www.osc.ny.gov/state-agencies/audits/2017/07/10/use-electronic-benefit-cards-prohibited-locationsState Comptroller DiNapoli Releases School Audits
… $60 billion in federal, state and local funds. For additional background or a comment on a specific audit, … formally document its approval for three administrators’ salary payments totaling more than $460,000 and benefits such … totaling $250,047 to the general fund, which further increases the excessive amount of unrestricted fund balance. …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-audits-2Selected Programs to Assist Businesses in New York City
… “unlock economic potential and create economic security for all New Yorkers by connecting New Yorkers to good jobs, … Superstorm Sandy and educates businesses on how to prepare for potential future disasters. CAs and SBAs provide … briefly described below: ECSP allows businesses to qualify for reduced costs for energy provided to them by regulated …
https://www.osc.ny.gov/state-agencies/audits/2024/03/14/selected-programs-assist-businesses-new-york-cityDiNapoli: Numbers of Homeless Population Doubled in New York
… the number of permanent supportive housing units (52,462 vs. 78,758) and permanent housing beds (21,672 vs. 26,059), but lags other large states in the number of …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-numbers-homeless-population-doubled-new-yorkMental Health Education, Supports, and Services in Schools (Follow-Up)
… of implementation of the five recommendations included in our initial audit report, Mental Health Education, Supports, and Services in Schools (Report 2020-N-7 ). About the Program The New York … DOE recognizes the importance of mental health well-being in the school setting, stating on its webpage that “Mental …
https://www.osc.ny.gov/state-agencies/audits/2024/05/08/mental-health-education-supports-and-services-schools-followDiNapoli Releases July State Cash Report
… State income tax collections increased $88.2 million in July from a year earlier, helping lift the state’s total … Comptroller Thomas P. DiNapoli. "July was the first month in this fiscal year that personal income tax collections … from the prior month. The cash report focuses primarily on the General Fund and All Governmental Funds. The General …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-releases-july-state-cash-reportPurchasing Practices at the Linden Plaza Mitchell-Lama Housing Development (Follow-Up)
… payments of approximately $33 million; $22.3 million was for services such as mortgage payments, insurance, and … prices. The Rules did not require competitive bidding for contracts less than $100,000 or for purchases made without a contract, regardless of dollar …
https://www.osc.ny.gov/state-agencies/audits/2020/06/23/purchasing-practices-linden-plaza-mitchell-lama-housing-development-followDiNapoli: Central NY Village Official Stole More Than $100K
… on a spending spree, even going as far as doubling her own salary without detection. This employee took full advantage … swiftly on our findings of wrongdoing and sought justice for taxpayers.” The misappropriation was discovered after … established an office supply credit account that was used for personal purchases; and The village board allowed Bailey …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-central-ny-village-official-stole-more-100kState Agencies Bulletin No. 1745
… the following: Evaluate NYSLRS Reportable Employees for enrollment purposes. Calculate Service Credit for NYSLRS Reportable Employees. Update the plan, election … contribution rate on the Retirement Plans page in PayServ for existing members, mandatory members reported to them by …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1745-payserv-updates-resulting-new-york-state-and-local-retirement-systemVI.3.A Overview – VI. Budgets
… Finance Law §51 governs the movement of budget authority for interchange transactions except as otherwise provided for under sections 53, 66-f, 72, or 93 of State Finance Law, … State Operations and Local Assistance type appropriations for all agencies unless superseded by other law or statutes. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3a-overview