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Comptroller DiNapoli Releases School Audits
… District , Lyons Central School District , Pearl River Union Free School District and the Valhalla Union Free School … since being established in 2011. For access to state and local government spending and 50,000 state contracts, visit …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-audits-2Village of Oxford – Justice Court Operations (2013M-219)
… Oxford is located in the Town of Oxford in Chenango County and has a population of approximately 1,450. The Village is … a Board of Trustees which comprises four elected members and an elected Mayor. The Court reported collecting $177,800 … were accounted for properly. We found numerous errors and irregularities, from adjudicating traffic tickets to …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/02/14/village-oxford-justice-court-operations-2013m-219Cyber Incident Response Team
… whether the Cyber Incident Response Team at the Division of Homeland Security and Emergency Services is achieving its mission of providing cybersecurity support to non-Executive agencies, … Program The Cyber Incident Response Team (CIRT) is part of the State’s Division of Homeland Security and Emergency …
https://www.osc.ny.gov/state-agencies/audits/2021/11/12/cyber-incident-response-teamDepartment of Transportation Bulletin No. DOT-39
… amount paid will appear on the employee’s paycheck stub or direct deposit advice. Questions Questions regarding this bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-39-2021-shift-lump-sum-payment-winter-maintenance-seasonCVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (Follow-Up)
… Civil Service (Report 2019-S-51 ). About the Program The New York State Health Insurance Program (NYSHIP), …
https://www.osc.ny.gov/state-agencies/audits/2021/11/16/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-service-followComptroller DiNapoli Releases School District Audits
… officials did not provide IT security awareness training for individuals who used the district’s IT assets. In … County) District officials did not properly account for Niagara Power Coalition revenues. Auditors found that … County) District officials did not seek competition for seven professional service providers who were paid …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-school-district-auditsVillage of Keeseville – Financial Condition (2013M-192)
… a Board of Trustees which comprises four elected Trustees and an elected Mayor. The Village’s budgeted appropriations … The recorded total fund balance for the general, sewer, and water funds at the end of the last three fiscal years … accounting errors. As a result, the Clerk-Treasurer and the Board were not aware of the general, sewer, or water …
https://www.osc.ny.gov/local-government/audits/village/2013/09/20/village-keeseville-financial-condition-2013m-192Oversight of Casino Revenues and Regulatory Oversight Reimbursement Collections (Follow-Up)
… Objective To determine the extent of implementation of the four recommendations included in our initial audit … three types of casinos in the State: commercial, video lottery terminal (VLT), and Class III tribe/nation …
https://www.osc.ny.gov/state-agencies/audits/2021/05/05/oversight-casino-revenues-and-regulatory-oversight-reimbursement-collections-followTown of Parma – Financial Management and Information Technology (2012M-96)
… funded primarily with real property taxes, sales tax, and State and Federal aid. Key Findings The Board did not …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-parma-financial-management-and-information-technology-2012m-96Medicaid Program – Accuracy of Medicaid Eligibility Determined by NY State of Health
… pays managed care organizations (MCOs) a monthly premium for each enrolled recipient and, in turn, the MCOs pay health care providers for services their members require. Recipients can also receive services through fee-for-service, whereby the Department pays health care …
https://www.osc.ny.gov/state-agencies/audits/2020/09/17/medicaid-program-accuracy-medicaid-eligibility-determined-ny-state-healthDiNapoli: Statewide Local Sales Tax Collections Surge Nearly 58 Percent in May
… Thomas P. DiNapoli announced today. Collections totaled $1.4 billion, up $530 million from May of last year. “For the …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-statewide-local-sales-tax-collections-surge-nearly-58-percent-mayProblem Claims – Improving the Effectiveness of Your Claims Auditing Process
… purchase orders or receiving slips) is missing, the claim should be held until the supporting documentation is … is not provided, there may be an increased risk that the claim is not legitimate. If the claim is mathematically … case of reimbursement to officers and employees in travel status, are not actual or necessary expenses. The course of …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/problem-claimsDiNapoli: State Tax Revenues $3 Billion Below Last Year
… State tax receipts in November were higher than expected by the … released by New York State Comptroller Thomas P. DiNapoli. Tax receipts in the month of November totaled $4.3 billion, … State Fiscal Year 2021 Mid-Year Update, issued Oct. 30. Tax receipts from the start of the state’s fiscal year in …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-state-tax-revenues-3-billion-below-last-yearInstitutes of Applied Human Dynamics – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported on the Consolidated Fiscal Reports (CFRs) of the Institutes of Applied Human Dynamics were calculated …
https://www.osc.ny.gov/state-agencies/audits/2014/12/31/institutes-applied-human-dynamics-compliance-reimbursable-cost-manualOpinion 94-21
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … of any statute limiting the town board's authority, it is our opinion that the board, in its discretion, may require …
https://www.osc.ny.gov/legal-opinions/opinion-94-21Fire Safety (2015-MS-1)
Fire Safety 2015MS1
https://www.osc.ny.gov/local-government/audits/city/2015/05/27/fire-safety-2015-ms-1Opinion 89-43
… rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court … -- Treasurer (change from elective to appointive) TOWN LAW, §§174(2), 176(2-a): A fire district may change the … set forth in Town Law, §176(2-a). This is in reply to your letter asking whether the elective office of fire …
https://www.osc.ny.gov/legal-opinions/opinion-89-43Comptroller DiNapoli Releases School Audits
… were not approved, not properly supported or not expended for legitimate grant purposes. Auditors found grant … the general fund with unassigned fund balance deficits for the past three fiscal years. Mount Pleasant Cottage … receivable, of which $1.4 million had been outstanding for 30 days and $893,000 for 90 days or more. If the district …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-school-audits-0Town of LaGrange – Selected Financial Activities (2013M-107)
… Purpose of Audit The purpose of our audit was to examine potential cost savings and internal controls over … The Town has two Justices; each Justice has a clerk to assist them. The Court received $146,479 of bail money and … as $7,000 annually if it used assets that it already owns to process and print payroll checks in house rather than …
https://www.osc.ny.gov/local-government/audits/town/2013/07/12/town-lagrange-selected-financial-activities-2013m-107Taxes and Interest
… utility refunds and certain court funds. Interest is paid for a period of five years from the date we receive the … the cash value of the security. In most cases, claims for securities will include any dividends or accruals that … value of securities, you’ll receive an IRS 1099-B form for each security transaction in January following the year …
https://www.osc.ny.gov/unclaimed-funds/claimants/taxes-and-interest