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Audit of the Tuition Assistance Program at Dowling College
… Education’s Rules and Regulations when certifying students for State-funded Tuition Assistance Program (TAP) awards. … certified 5,661 TAP awards totaling $8.1 million that were paid to the school for 2,152 students. We reviewed a … did not maintain good academic standing; two students who were not credited with their awards; and one student who had …
https://www.osc.ny.gov/state-agencies/audits/2013/11/05/audit-tuition-assistance-program-dowling-collegeDiNapoli Proposes More Transparency for Fire Protection Costs
… Thomas P. DiNapoli today proposed changes to the process for local communities that contract out their fire protection … fire protection services to residents. New York's system for providing fire protection is complex. It can lead to lack … the state in the last three years on financial matters. For a copy of the bill, go to: …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-proposes-more-transparency-fire-protection-costsArgyle Central School District – Internal Controls Over Payroll (2014M-051)
… District had established effective internal controls over payroll and leave accruals for the period July 1, 2012 … written policies and procedures for processing payroll. The bookkeeper’s payroll duties were not adequately segregated. The Business … Argyle Central School District Internal Controls Over Payroll 2014M051 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/argyle-central-school-district-internal-controls-over-payroll-2014m-051Introduction to IT Governance – Information Technology Governance
… (IT) systems including, but not limited to, costs for computers and related hardware equipment, software, … inappropriate and wasteful use. Protecting IT assets is especially important given the ongoing and escalating … threats and the fact that IT is integral in nearly all aspects of local government and school operations. The …
https://www.osc.ny.gov/local-government/publications/it-governance/introduction-it-governanceCayuga County – County Bridge Maintenance (S9-13-4)
… bridges to ensure the safety of those who travel on them for the period January 1, 2007, to December 31, 2011. … in 2012. The County Highway Department is responsible for the maintenance and monitoring of bridges. This … The Department’s operating budget was $10.3 million for the 2012 fiscal year. The Department is responsible for …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/cayuga-county-county-bridge-maintenance-s9-13-4Town of Seneca Falls – Justice Court (2013M-89)
… or reconciliations, and did not review system activity to detect and correct errors. The assigned Justices did not … monthly reports were submitted timely to OSC. The Board does not ensure that a timely annual audit of the Court’s …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-seneca-falls-justice-court-2013m-89CUNY Bulletin No. CU-735
… Purpose The purpose of this bulletin is to inform CUNY agencies of the additional bargaining units being added for the NYS … U5 Steamfitters Local 638 Background The City University of New York (CUNY) agreed to implement the NYS Paid Family …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-735-cuny-nys-paid-family-leave-additional-bargaining-unitsNYS Comptroller DiNapoli: Beware Text Message Scam Targeting Retirees
… fund and the Office of the State Comptroller, asking for a payment to “upgrade” the retirement fund. It’s a scam. … not, and does not, send out any electronic messages asking for payment for upgrades. Don’t be fooled. Protect yourself by not … fund and the Office of the State Comptroller asking for a payment to upgrade the retirement fund …
https://www.osc.ny.gov/press/releases/2021/05/nys-comptroller-dinapoli-beware-text-message-scam-targeting-retireesState Agencies Bulletin No. 1864
… The purpose of this bulletin is to inform agencies of the taxable fringe benefit CLEFR for 2020 processing. Affected … Licensure and Exam Fee Reimbursement are considered taxable income. Effective Dates Effective Administration … Licensure and Exam Fee Reimbursement is considered a taxable fringe benefit. As such, it is supplemental taxable …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1864-certification-licensure-and-exam-fee-reimbursement-clefr-2020City of North Tonawanda – Financial Operations (2012M-203)
… none of the fire companies provided the City with advance notice of these events, as required by law. These events … obligation to provide the Council with advance written notice of their fundraising activities. Submit to the City a …
https://www.osc.ny.gov/local-government/audits/city/2013/02/08/city-north-tonawanda-financial-operations-2012m-203Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal … restitution. However, county officials were not pursuing all possible revenue sources within the department. If the …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-audits-0College at Buffalo – Selected Employee Travel Expenses
… employees complied with rules and regulations and is free from fraud, waste and abuse. The audit covers the period … employees complied with rules and regulations and is free from fraud waste and abuse …
https://www.osc.ny.gov/state-agencies/audits/2013/07/31/college-buffalo-selected-employee-travel-expensesMedicaid Program – Overpayments for Services Also Covered by Medicare Part B
… health care providers for Medicaid claims for Medicare Part B coinsurance. The audit covers the period January 1, … and disabled. It consists of several parts. Medicare Part B helps pay for medical care provided in outpatient … Medicare pays 80 percent of the charges for approved Part B services, and Medicaid pays the remaining balances …
https://www.osc.ny.gov/state-agencies/audits/2013/07/09/medicaid-program-overpayments-services-also-covered-medicare-part-bTown of Hamlin – Financial Oversight and Information Technology (2012M-197)
… Purpose of Audit The purpose of our audit was to determine if the Board and Supervisor provided … controls that ensured the Town’s financial activity was accurately recorded and reported. The Board did not …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-hamlin-financial-oversight-and-information-technology-2012m-197Village of Old Field – Misappropriation of Village Funds and Selected Financial Operations (2013M-44)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of Village financial activities and the Treasurer’s duties … Village of Old Field Misappropriation of Village Funds and Selected Financial Operations 2013M44 …
https://www.osc.ny.gov/local-government/audits/village/2013/07/17/village-old-field-misappropriation-village-funds-and-selected-financialVillage of Montgomery – Purchasing and Information Technology (2013M-210)
… Purpose of Audit The purpose of our audit was to review internal controls over the … 1, 2011, through January 9, 2013. Background The Village of Montgomery is located in the Town of Montgomery in Orange … Village of Montgomery Purchasing and Information Technology 2013M210 …
https://www.osc.ny.gov/local-government/audits/village/2013/10/25/village-montgomery-purchasing-and-information-technology-2013m-210Village of Huntington Bay – Compensation of Officials and Credit Cards (2012M-198)
… of compensating Village officials and credit card usage for the period June 1, 2010, through April 30, 2012. … residents. The Mayor and Board of Trustees are responsible for the overall management of the Village. The general fund expenditures for the 2011-12 fiscal year were approximately $2.1 million. …
https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-huntington-bay-compensation-officials-and-credit-cards-2012m-198State Comptroller DiNapoli Releases School Audits
… million during this time, the appropriated fund balance was not used. Auditors also found three of the district's six … used. After adding back the appropriated fund balance that was not used, the recalculated amount of unrestricted fund … 2.4 percent instead of 2 percent. The district treasurer was paid for leave time she was not entitled to which was …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-school-audits-1Village of Chatham – Internal Controls Over Selected Financial Activities (2013M-132)
… activities, including the Village’s online banking, for the period June 1, 2011, to September 26, 2012. Background The Village of Chatham is located in Columbia County. The Village is governed by an …
https://www.osc.ny.gov/local-government/audits/village/2013/08/23/village-chatham-internal-controls-over-selected-financial-activities-2013m-132DiNapoli Announces Sale of $636 Million State of New York General Obligation Bonds
… and depending on market conditions, $454.8 million to refund a portion of certain outstanding General Obligation … refunding portion of the Series 2021B Taxable Bonds will refund certain outstanding General Obligation bonds. The …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-announces-sale-636-million-state-new-york-general-obligation-bonds