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Lincoln Fire District – Financial Activities (2012M-228)
… an equipment capital reserve totaling $324,836 and a building capital reserve totaling $227,122. The … $71,873 for the equipment reserve and $118,429 for the building reserve. The District did not make any expenditures …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/25/lincoln-fire-district-financial-activities-2012m-228Accounts Payable Advisory No. 31
… Subject : Importance of separating commodity and transmission charges when processing utility invoices for … that some Business Units are not separating commodity and transmission charges when processing utility payments. … ensure the ChartField String (charge line) is correct and appropriate based on the goods and services purchased. …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/31-accounting-utility-paymentsOrdinary Disability – State University Police Plan
… If you are unable to perform your duties because of permanent physical or mental incapacity and have ten or more … benefit would also include an annuity based on any annuity savings contributions you have made. The mandatory … contributions made by Tier 5 and 6 members are not annuity savings contributions, and Tier 5 and 6 members would not …
https://www.osc.ny.gov/retirement/publications/1823/ordinary-disabilityDiNapoli: Audit Reveals Cash, Drugs, Weapons Missing from Police Custody
… and Madison counties, the cities of Auburn, Elmira, Troy and Watertown; the towns of Hamburg, Irondequoit and … agencies (Hamburg, Johnson City, Madison County, Newburgh, Troy and Watertown) had vehicles listed in current inventory …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-audit-reveals-cash-drugs-weapons-missing-police-custodyOpinion 98-16
… or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- … claims) EDUCATION LAW, §3651: Moneys deposited in a tax certiorari reserve fund by a school district, which are … "on or before" in connection with the payment of moneys is that the money must be paid immediately on the designated …
https://www.osc.ny.gov/legal-opinions/opinion-98-16State Comptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits were issued. Town of … were missing and not deposited in an efficient manner. The clerk also did not identify tax collection account errors … did not prepare monthly bank reconciliations to ensure all collections were accurately accounted for and …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Audits
… eMedNY (2017-S-36) Auditors identified up to $8.7 million in improper payments for costs related to Medicare Part B … almost $12.8 million for services typically covered by a recipient's plan. Auditors sampled 266 such claims … in the initial report. Find out how your government money is spent at Open Book New York . Track municipal spending, …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-audits-1East Norwich Volunteer Fire Company Number 1 – Fuel Monitoring (2025M-99)
… Objective Did the East Norwich Volunteer Fire Company Number 1 (Company) officials adequately monitor fuel … Did the East Norwich Volunteer Fire Company Number 1 Company officials adequately monitor fuel inventory …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/03/27/east-norwich-volunteer-fire-company-number-1-fuel-monitoringCost-Saving Ideas: How to Reduce Energy Costs
… OGS website to learn more about OGS contracts and find out how to be included in future bids. You may also find cost … CostSaving Ideas How to Reduce Energy Costs …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-how-reduce-energy-costsState Comptroller DiNapoli Releases Municipal Audits
… the contract to a higher bidder, they did not do so. Nyack Parking Authority – Parking Ticket Operations (Rockland County) The board and authority …
https://www.osc.ny.gov/press/releases/2020/12/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 339
… M/C employees who receive Non-Cash Merit Awards that meet the following conditions: All "cash equivalent" non-cash merit awards, such as gift certificates and bus or subway tokens. Awards from all qualified award programs that exceed the maximum …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/339-taxable-non-cash-merit-awards-mc-employeesBooks and Rattles, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Books and Rattles, Inc. (Books and … (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented … Reimbursable Cost Manual (Manual). The audit included all expenses claimed on Books and Rattles’ CFR for the fiscal …
https://www.osc.ny.gov/state-agencies/audits/2017/01/03/books-and-rattles-inc-compliance-reimbursable-cost-manualComptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Inlet Common School District , Lockport City School District , Morris Central School … are adequately documented and approved prior to payment. Lockport City School District – Monitoring Transportation …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-school-audits-0Tidal Basin Government Consulting, LLC
… Purpose The objective of our examination was to determine whether payments the Division of Homeland Security and Emergency Services … as appropriate. Obtain and proactively require that all expenses have the necessary documentation to establish … The objective of our examination was to determine whether …
https://www.osc.ny.gov/state-agencies/audits/2026/02/12/tidal-basin-government-consulting-llcHebrew Academy for Special Children, Inc. – Compliance With the Reimbursable Cost Manual
… the Office for People With Developmental Disabilities, a camp, and a day care program. During the 2016-17 school year, …
https://www.osc.ny.gov/state-agencies/audits/2020/02/04/hebrew-academy-special-children-inc-compliance-reimbursable-cost-manualNew York City School-Based Health Centers – Security and Controls Over Medications and Related Supplies
… their medications and related supplies. Our audit covered the period July 1, 2011 to November 21, 2013. Background New … third-party insurance for reimbursement, as appropriate. All SBHCs must provide, on-site, a core of age-appropriate … and reconcile discrepancies as appropriate; Document all student-supplied medication transactions, including the …
https://www.osc.ny.gov/state-agencies/audits/2015/01/08/new-york-city-school-based-health-centers-security-and-controls-over-medications-andState Comptroller DiNapoli Releases School Audits
… York State Comptroller Thomas P. DiNapoli today announced the following school district audits have been issued. … – Financial Condition Audit Follow Up (Steuben County) The follow-up review was limited to interviews with district … fund balance within the statutory limit or maintain all reserve funds at reasonable levels. As a result, …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-school-audits-0Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Albion Central School District , Blind Brook-Rye Union … that provide guidance on procurement methods for all purchases, including those that do not require … exceeded 17 percent of the next year’s appropriations in all three years. Eastchester Union Free School District – …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-auditsMedicaid Program – Improper Fee-for-Service Pharmacy Payments for Recipients With Third-Party Health Insurance
… and, if so, whether appropriate recoveries were made. The audit covered the period July 2016 through June 2021. … oversight of Gainwell’s recovery process to ensure all available recoveries on FFS pharmacy payments were made. … result in a recovery (due to carrier denials), and ensure all necessary follow-up actions are taken to obtain …
https://www.osc.ny.gov/state-agencies/audits/2023/05/11/medicaid-program-improper-fee-service-pharmacy-payments-recipients-third-party-healthState Comptroller DiNapoli Releases School District Audits
… today announced the following school district audits have been issued. Clinton-Essex-Warren-Washington Board of … a result, auditors question whether the change orders may have been split to avoid having to seek competitive bids for … today announced the following school district audits have been issued …
https://www.osc.ny.gov/press/releases/2022/08/state-comptroller-dinapoli-releases-school-district-audits