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Selected Payments for Special Items Made to St. Peter's Hospital from January 1, 2011 through March 31, 2011
… determine if BlueCross BlueShield's (Empire's) payments to St. Peter's Hospital (St. Peter's) for special items were made according to the provisions of the agreement between Empire and St. Peter's. Background The New York State Health Insurance …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-st-peters-hospital-january-1-2011-through-march-31Village of Great Neck – Transparency of Fiscal Activities (S9-24-20)
… – pdf] Audit Objective Determine whether the Village of Great Neck (Village) Board of Trustees (Board): Conducted an annual audit of the Village Chief Fiscal Officer’s (CFO) financial records … Determine whether the Village of Great Neck Village Board of Trustees Board Conducted an …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-great-neck-transparency-fiscal-activities-s9-24-20Wayland-Cohocton Central School District – Building Access Accounts and Badges (2024M-113)
… (District) officials properly managed and monitored building access accounts and badges. Key Findings District officials did not properly manage and monitor building access accounts and badges used to access District … and remain active can potentially result in unauthorized building access. District officials: Did not establish …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/20/wayland-cohocton-central-school-district-building-access-accounts-andTown of Java – Tax Collection Remittance (P1-24-21)
… did not comply with Town Law. Although the Board’s meeting minutes indicate that the Board reviewed the audit report, …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-java-tax-collection-remittance-p1-24-21Town of Rochester – Financial Condition and Highway Department Payroll (2015M-324)
… established effective internal controls over Town finances and Highway Department payroll for the period January 1, 2010 through July 31, 2015. … totaled approximately $1.9 million for the general fund and $1.4 million for the highway fund. Key Findings The Board …
https://www.osc.ny.gov/local-government/audits/town/2016/06/24/town-rochester-financial-condition-and-highway-department-payroll-2015m-324Carthage-Wilna Fire District – Internal Controls Over Financial Operations (2013M-191)
… and reported and that District moneys are safeguarded for the period January 1, 2012, to March 31, 2013. Background … comprises five elected members and is responsible for the District’s overall financial management. The Board … The District’s general-fund budget totaled $563,000 for the 2012 fiscal year. Key Findings The Board generally …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/16/carthage-wilna-fire-district-internal-controls-over-financial-operationsTown of Hempstead Sanitary District No. 2 – Financial Condition and Procurement (2016M-388)
… $12 million. Key Findings The Board did not adopt a policy to address the level of unrestricted fund balance to … District officials made 38 purchases totaling $395,731 without the use of requisitions or purchase orders and made … competitive bidding process and obtain written and verbal quotes for procurements between $1,000 and the bidding …
https://www.osc.ny.gov/local-government/audits/district/2017/03/17/town-hempstead-sanitary-district-no-2-financial-condition-and-procurement-2016mTown of Dover – Financial Activities (2013M-139)
… internal controls over selected financial activities for the period January 1, 2011, to October 22, 2012. … an elected Town Supervisor. Total budgeted expenditures for the 2012 fiscal year were approximately $4.4 million. Key … year. Conduct a thorough and deliberate audit of claims for payment against the Town before they are paid, ensuring …
https://www.osc.ny.gov/local-government/audits/town/2013/08/30/town-dover-financial-activities-2013m-139Oswego County – County Bridge Maintenance (S9-13-8)
… The County does not track maintenance and repairs by bridge, which could make it more difficult to determine when it is more economical to replace rather than repair a bridge. For the nine available and completed fiscal years … Key Recommendations Budget for and track spending on bridge maintenance and repairs. Comply with the NYSDOT flag …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/oswego-county-county-bridge-maintenance-s9-13-8Town of Hempstead Sanitary District No. Six – Professional Services and Fuel (2014M-246)
… was to examine the District’s procurement of professional services and maintenance of fuel inventories for the period … special district that provides refuse and recycling pickup services to 32,000 homes in Elmont, Franklin Square, North … require the use of competitive methods for professional services. District officials paid three professional service …
https://www.osc.ny.gov/local-government/audits/district/2015/01/02/town-hempstead-sanitary-district-no-six-professional-services-and-fuel-2014m-246Village of Hunter – Cash Receipts and Board Oversight (2015M-254)
… Village’s procedures over the collection of cash receipts for trash bag sales and the summer recreation program to … and examine the Board’s oversight of Village operations for the period June 1, 2013 through April 14, 2015. … three-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year were $904,278. Key Findings There …
https://www.osc.ny.gov/local-government/audits/village/2016/01/08/village-hunter-cash-receipts-and-board-oversight-2015m-254Town of Ripley – Water District Financial Condition and Legal Services (2014M-15)
… 27, 2013. Background The Town of Ripley is located in Chautauqua County and had a population of approximately … budgets for one district were unreasonable, resulting in annual operating deficits and declining surplus. …
https://www.osc.ny.gov/local-government/audits/town/2014/09/05/town-ripley-water-district-financial-condition-and-legal-services-2014m-15Town of Catskill – Internal Controls Over Selected Financial Operations (2014M-165)
… through January 22, 2014. Background The Town of Catskill is located in Greene County and has a population of approximately 12,000. The Town is governed by an elected five-member Town Board, which is the legislative body responsible for managing Town …
https://www.osc.ny.gov/local-government/audits/town/2014/10/03/town-catskill-internal-controls-over-selected-financial-operations-2014m-165V.3.D Accounts – V. Chart of Accounts (COA) Governance
… the SHARE SetID, which means all agencies will be able to access the complete list of Account codes in the SFS. The Account ChartField is … of conversion-only and configuration-specific values, to which alphanumeric values have been assigned for easy …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3d-accountsSUNY Bulletin No. SU-261
… Purpose To notify SUNY agencies of a new deduction code for after tax (ROTH) contributions to the 403(b) plan … SUNY payroll staff will need to enter deduction code 412 for 403(b) ROTH participants on the General Deductions Panel … the employee’s enrollment is complete. Main Menu > Payroll for North America > Employee Pay Data USA > Deductions > …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-261-new-403b-after-tax-deferred-annuity-plan-roth-sunyDiNapoli Testifies Before U.S. House Committee on Financial Services Subcommittee on Diversity & Inclusion
… Read written testimony: https://www.osc.state.ny.us/files/press/pdf/hfsc-written-testimony-2021.pdf … Comptroller Thomas P DiNapoli testified today before the US House Committee on Financial Services Subcommittee on …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-testifies-us-house-committee-financial-services-subcommittee-diversity-inclusionState Comptroller DiNapoli Releases Municipal Audits
… following local government audits have been issued. City of Johnstown – Information Technology (Fulton County) City … were communicated confidentially to officials. City of Johnstown – Financial Management (Fulton County) City … and 2017 and did not file the reports for 2018 or 2019 as of Dec. 2, 2020. Without accurate financial records, the …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-municipal-audits-0XI-A.1 Purchasing Process Overview – XI-A. Purchasing
… The purpose of this section is to provide guidance to Business Units about the procurement process in the Statewide Financial System. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a1-overviewAkron Man Pleads Guilty to Stealing FEMA Grant Funding Intended for Education Expenses
… $250,000 fine. Assistant U.S. Attorney John D. Fabian, who is handling the case, stated that on January 12, 2015, the … children," stated U.S. Attorney Kennedy. "The SAFER grant is designed to allow individuals to serve the public as … Security (DHS), Office of Inspector General (OIG), is pleased by the assistance of the New York State …
https://www.osc.ny.gov/press/releases/2019/07/akron-man-pleads-guilty-stealing-fema-grant-funding-intended-education-expensesOpinion 2002-3
… as otherwise provided by law, after a public dock district is established, the town board may contract for the … limitations of section one hundred ninety-eight". There is, however, nothing in section 198, or any other State … districts created for different purposes). Further, it is our opinion that a town may not, pursuant to its home rule …
https://www.osc.ny.gov/legal-opinions/opinion-2002-3