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Accounts Payable Advisory No. 34
… Subject : Updates to SFS Account Codes for the payment and reporting of … requires the annual reporting of interest payments to certain payees totaling $600 or more in a single calendar year on Form 1099-INT. Consistent with the Guide to Financial Operations (GFO), Chapter XII, Section 5.K.2 - …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/34-payment-and-reporting-interestAdministration of Concession Services at Riverbank State Park - Tri-State Snacks & Concessions
… Purpose To determine whether the Office of Parks, Recreation and … remitted the appropriate contract-related revenues to Parks. The audit covers the period February 1, 2011 to …
https://www.osc.ny.gov/state-agencies/audits/2015/01/20/administration-concession-services-riverbank-state-park-tri-state-snacks-concessionsDiNapoli Report Highlights Local Government Reliance on Federal Aid
… political climate, it's important for New Yorkers to get a sense of how much funding is at stake and what programs … percent) and towns (2.7 percent). Reliance on federal aid can also vary widely within these classes of government. Specific …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-report-highlights-local-government-reliance-federal-aidCity of Dunkirk – Community Development Block Grant Management (2012M-146)
… Purpose of Audit The purpose of our audit was to evaluate the City’s financial management and … CDBG funds without the most basic of documentation to support the expenses and have used the funds at times to pay for a variety of miscellaneous expenses that have no …
https://www.osc.ny.gov/local-government/audits/city/2012/11/13/city-dunkirk-community-development-block-grant-management-2012m-146Newmeadow, Inc. – Compliance With the Reimbursable Cost Manual
… Department: United Cerebral Palsy Association of the Rochester Area, Inc. - Compliance With the Reimbursable Cost …
https://www.osc.ny.gov/state-agencies/audits/2015/12/29/newmeadow-inc-compliance-reimbursable-cost-manualCUNY Bulletin No. CU-212
… Purpose To notify agencies of new Deduction Codes to be used to process deductions for employees participating in the CUNY …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-212-processing-payroll-deductions-new-cuny-transit-benefitComptroller DiNapoli Releases Municipal Audits
… of Guilderland , Plattsburgh Housing Authority , Town of Salem and the Westbury Water District . “In today’s fiscal climate, budget … collection duties were not properly segregated. Town of Salem – Financial Management (Washington County) The board …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-municipal-auditsAnnual Assessment of Market Orders for 2012, 2013, and 2014
… and Markets (Department) has adequate procedures in place to accurately report its assessable expenses related … our audit pursuant to legislative mandates included in Section 294(8) of this Law, which direct that the … dairy products. Each specific market order detailed in Department regulations is established to assist the …
https://www.osc.ny.gov/state-agencies/audits/2015/05/07/annual-assessment-market-orders-2012-2013-and-2014DiNapoli: Special Education Contractor Convicted for $2 Million Fraud
… to fraud charges earlier this year following a joint investigation by New York State Comptroller Thomas P. … this crime and working with my staff to bring Park to justice and recover stolen taxpayer money.” In July 2012, … that found Park inappropriately charged New York City’s Department of Education for salaries, vehicle leases and …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-special-education-contractor-convicted-2-million-fraudMedicaid Program – Improper Payments to a Physical Therapist
… Purpose To determine whether Mark Amir, a physical therapist participating in New York’s Medicaid program, billed Medicaid in accordance …
https://www.osc.ny.gov/state-agencies/audits/2014/12/15/medicaid-program-improper-payments-physical-therapistOracle Charter School – School Building Acquisition and Leave Accrual Records (2013M-290)
… process to ensure it obtained a suitable building site at a reasonable cost. School officials did not document that … the acquisition and renovation of its building financed at a 20 percent interest rate. We found that the building was …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/oracle-charter-school-school-building-acquisition-and-leave-accrualThe Child School – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the expenses reported on the Consolidated Fiscal Reports (CFRs) … 2011, the School claimed about $26 million in reimbursable expenses for the special education programs we audited. Key … these ineligible costs were: $114,338 in excessive salary expenses for 70 employees; $168,579 in excessive pension …
https://www.osc.ny.gov/state-agencies/audits/2015/09/11/child-school-compliance-reimbursable-cost-manualOpinion 90-17
… and equipment of the fire district, it makes no provision for the surplus moneys of the district. Consequently, it is …
https://www.osc.ny.gov/legal-opinions/opinion-90-17Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … not properly accrued. More than $6,000 of overtime paid to the chief and a patrolman was not adequately supported by … budget does not include an interest payment of $56,708 due on a bond anticipation note. The proposed budget complies …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … district officials have not adequately analyzed reserves to determine if they were established and funded properly and … the procurement policy when purchases were not subject to competitive bidding requirements. As a result, purchases …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-audits-2Cancer Service Network, Inc.
… contractors for some of those administrative services. Mr. Joseph Junkovic is the Chairman of CSN and the CEO of JLJ … and its sole employee. Key Findings We found Mr. Joseph Junkovic knowingly overbilled DOH and was paid …
https://www.osc.ny.gov/state-agencies/audits/2014/09/24/cancer-service-network-incCooperative Information Technology Services (2012MR-1)
… complete report - pdf] We also released 10 letter reports to the following: Schoharie County [pdf] and the Village of … [pdf] . Purpose of Audit The purpose of our audit was to determine if local governments could reduce IT costs … cooperative services for the period January 1, 2010, to August 8, 2011. Background Local governments, regardless …
https://www.osc.ny.gov/local-government/audits/county/2013/02/15/cooperative-information-technology-services-2012mr-1IX.5.A Billing for Non-Onboarding Agencies – IX. Federal Grants
… Enterprise Services Automation (ESA) is a group of PeopleSoft modules that includes Project … but are required to set up Funds Distribution to determine what charges will go through the Federal Billing Process Do … OSC cash managed projects the Contract that the Project is linked to is set to ACTIVE status. Upon cost collection …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5a-billing-non-onboarding-agenciesUse of Vendor-Supported Technology (Follow-Up)
… the NFTA Metro Bus and Rail System, the Buffalo-Niagara International Airport, and Niagara Falls International Airport. NFTA has approximately 1,500 …
https://www.osc.ny.gov/state-agencies/audits/2021/01/19/use-vendor-supported-technology-followDiNapoli: Local Sales Tax Collections Growth Accelerates in 3rd Quarter
… growth increased between July and September, making it the strongest quarter of 2019,” DiNapoli said. “Additional … Find out how your government money is spent at Open Book New York . Track municipal spending, …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-local-sales-tax-collections-growth-accelerates-3rd-quarter