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State Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of North Warren Central School District , Plainedge Union Free School District and … New York State Comptroller Thomas P DiNapoli today announced his office completed audits of North Warren Central School District Plainedge Union Free …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-school-audits-0City of Beacon – Internal Controls Over Cash Receipts and Information Technology (2012M-224)
… from waste water, park and recreation, or building permit fees. Invoices for payment of sludge fees were not always billed to customers. Due to the lack of … all payments for building permits and parks and recreation fees are being remitted to the Clerk. Internal controls over …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/city-beacon-internal-controls-over-cash-receipts-and-information-technology-2012mMedicaid Program – Improper Medicaid Payments for Recipients Diagnosed With Severe Malnutrition
… determine whether Medicaid made overpayments to hospitals that improperly billed All Patient Refined Diagnosis Related … Medicaid will only pay for medical care and services that are medically necessary, whose necessity is evident from documentation in the patient’s medical record, and that meet existing standards of professional practice. For …
https://www.osc.ny.gov/state-agencies/audits/2019/04/08/medicaid-program-improper-medicaid-payments-recipients-diagnosed-severe-malnutritionTown of Oneonta Fire District – Internal Controls Over Financial Operations (2013M-243)
… and reported and that District moneys are safeguarded for the period January 1, 2012 through July 8, 2013. … general fund budget totaled approximately $941,000 for the 2013 fiscal year. Key Findings The Board did not … an investment policy or a code of ethics, Issue a W-2 form for the Treasurer’s wages and take out withholdings from her …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/town-oneonta-fire-district-internal-controls-over-financial-operationsTown of Barrington – Financial Management (2017M-103)
… long-term priorities. The Board hired an accounting firm to perform bookkeeping and payroll duties without a … who received or disbursed money. Because the accounting firm kept the records off site, the Town’s financial records … public inspection during reasonable times as required by law. Key Recommendations Use excess fund balance as a …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-barrington-financial-management-2017m-1032013 Year End Report
… and complied with the New York State Workers’ Compensation Law and New York State’s mandated fee schedules. Background The Board administered four sole custody funds in 2013 – the Uninsured Employers Fund, the Special Fund for … whether processed by the Board or SFCC, are entered in the Board’s automated payment system, where they are …
https://www.osc.ny.gov/state-agencies/audits/2014/05/13/2013-year-end-reportRichford Fire District – Long-Term Planning and Board Oversight (2024M-55)
… Ensure the annual financial reports (AFR) were filed in accordance with New York State General Municipal Law (GML) … it used to make financial decisions were inaccurate. In addition, three of the five Commissioners did not comply … 176-e which required them to complete fiscal training in a timely manner, and while not required, the Treasurer had …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/06/richford-fire-district-long-term-planning-and-board-oversight-2024m-55State Comptroller DiNapoli Releases Municipal & School Audits
… The city has not addressed 12 audit recommendations made in a June 2021 audit. City officials could not provide … assets worth $47,000 did not have their location listed. In addition, although required annually, the last physical …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-audits-0Story Place Preschool, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs submitted by Story Place … programs, including preschool special education services, to children with disabilities from birth to five years of age. Story Place is reimbursed for preschool … To determine whether the costs submitted by Story Place …
https://www.osc.ny.gov/state-agencies/audits/2015/12/29/story-place-preschool-inc-compliance-reimbursable-cost-manualOpinion 91-22
… companies". Based on the quoted language in section 209-c, we have previously concluded that a fire police squad is … unreported; 17 Opns St Comp, 1961, p 142). Therefore, we have expressed the opinion that a fire police squad may … (see also 1990 Opns St Comp No. 90-34, p 78, in which we concluded that an emergency rescue and first aid squad …
https://www.osc.ny.gov/legal-opinions/opinion-91-22Saugerties Central School District – Extra-Classroom Activities (2017M-77)
… and Finance. Most student treasurers did not maintain cash receipt and disbursement ledgers. Key Recommendations Ensure … and procedures, follow the specific requirements for the receipt of funds and maintain adequate and appropriate …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/14/saugerties-central-school-district-extra-classroom-activities-2017m-77Tapestry Charter School – Internal Controls Over Credit and Debit Cards (2013M-271)
… the School’s internal controls over credit and debit card use for the period July 1, 2011, to August 16, 2013. … $10 million. Key Findings While the School’s credit card policy adequately addresses many control procedures, … be considered. The policy does not define how many credit card accounts may be established, limit the number of credit …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/tapestry-charter-school-internal-controls-over-credit-and-debit-cardsKing Center Charter School – Purchasing (2013M-215)
… of Audit The purpose of our audit was to examine the School’s purchasing process for the period July 1, 2011, through July 12, 2013. Background The King Center Charter School was established in 2000 as the first charter school to … King Center Charter School Purchasing 2013M215 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/king-center-charter-school-purchasing-2013m-215State Agencies Bulletin No. 1165
To inform agencies of a Retirement days worked adjustment as a result of the 20112012 BU21 Deficit Reduction Plan
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1165-2011-2012-days-worked-adjustment-bargaining-unit-21Accounts Payable Advisory No. 32
… 1099 reporting SFS payments using a Single Payment Vendor ID and for non-SFS payments Guidance: Consistent with the … payments to vendors: (i) that use a single payment vendor ID; (ii) require certain information to be reported to the … 1099 reporting SFS payments using a Single Payment Vendor ID and for nonSFS payments …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/32-1099-reporting-single-payments-non-sfs-paymentsComptroller DiNapoli Releases School Audits
… BOCES , Marion Central School District and the Valley Stream Central High School District . “In an era of limited … level requirements necessary for reimbursement. Valley Stream Central High School District – Payroll (Nassau County) … BOCES Marion Central School District and the Valley Stream Central High School District …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-releases-school-audits-0State Agencies Bulletin No. 1223
… Purpose To inform agencies of the tax related withholding requirements for 2013. Effective … Paychecks dated after January 1, 2013 Social Security Tax The Social Security wage base limit will increase to … 2013. The temporary reduction in Social Security payroll tax rate (4.2%) for employees expires December 31, 2012. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1223-summary-tax-related-withholding-requirements-2013Selected Personal Service Contracts
… April 1, 2007 through December 14, 2012. Background ESDC is a public benefit corporation whose mission is to promote a … Center. The second was an $870,000 contract with a housing portfolio consultant, Adrienne Driben, with whom ESDC … State Council on the Arts: Unnecessary and Potentially Illegal Consultant Contract With Former New York State …
https://www.osc.ny.gov/state-agencies/audits/2014/04/16/selected-personal-service-contractsState Agencies Bulletin No. 2135
… Services Unit (BU04) and Division of Military and Naval Affairs Unit (BU47) who meet the eligibility criteria are … 361 of the Laws of 2022, which implemented the 2021 – 2026 Agreement between the State of New York and the Civil …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2135-april-2023-increase-hazard-duty-pay-employees-represented-civil-serviceXI.4.D Indirect Cost Allocations – XI. Procurement and Contract Management
… Indirect costs are costs for activities that benefit more than one program or … or contract, the State will reimburse grant contractors for the State's share of properly allocated indirect costs. … indirect costs will be reimbursed and the method or basis for allocation should be identified. In situations where the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi4d-indirect-cost-allocations