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Accounts Payable Advisory No. 11
… the “Separate Payment” box in the Payment Options section of the voucher. Business Units should not remove the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/11-separate-payments-citibankNanuet Union Free School District – Network User Accounts and Information Technology Contingency Plan (2022M-135)
… did not adopt an adequate IT contingency plan. In addition to sensitive IT control weaknesses that we communicated confidentially to officials, we found that officials did not develop: Written procedures to identify and disable unnecessary network user accounts. As …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/09/nanuet-union-free-school-district-network-user-accounts-and-informationMassena Central School District - Selected Non-Payroll Disbursements (2019M-71)
… District officials properly disbursed payments for dental benefits, third-party administrative fees and utilities. Key Findings District officials allowed: The third-party administrator (administrator), and three utility vendors, who disbursed $488,545 during the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/massena-central-school-district-selected-non-payroll-disbursements-2019mOpinion 95-12
… -- Powers and Duties (authority to deposit or invest funds with a State or federally chartered savings bank) MUNICIPAL … Deposits and Investments (authority to deposit or invest with a State or federally chartered savings bank) GENERAL … development agency (IDA) may deposit or invest their funds with a State or federally chartered savings bank. General …
https://www.osc.ny.gov/legal-opinions/opinion-95-12Medicaid – Federal Funding and New York
… share. More than four million City residents were enrolled in the Medicaid program as of January 2025. The City reimburses the State for its local portion … must meet income eligibility requirements. Pregnant women are eligible for full Medicaid benefits regardless of …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/medicaid-nycState Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … banking duties and did not dedicate a separate computer for online transactions to limit access to online bank … Sullivan County) The board did not adopt realistic budgets for the 2014 through 2016 fiscal years. Although total …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … over the claims processing function that allow claims to be audited in a timely manner and in accordance with BOCES … County) Adequate records and reports were not maintained to enable the board to appropriately manage the district’s …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-school-audits-0Maximus, Inc.
… CM00939 and TQ00002. The objective of our examination was to determine whether PMA’s implementation of the RAP achieved … scope of the original contract. The services were related to the New York Health Benefit Exchange, and were not subject to competitive bidding or OSC approval. The amendments …
https://www.osc.ny.gov/state-agencies/audits/2015/04/23/maximus-incCity of Glen Cove – Budget Review (B7-14-16)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … in Nassau County, issued debt totaling $12.8 million to liquidate various accumulated fund deficits for the fiscal … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/city/2014/10/16/city-glen-cove-budget-review-b7-14-16Comptroller DiNapoli Releases Municipal Audits
… and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal finances …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-municipal-audits-1Pine Bush Central School District – Budgeting Practices and Transportation Cost Savings (2012M-238)
… Purpose of Audit The purpose of our audit was to examine the District’s fund balance and identify … increased from approximately $4 million at June 30, 2010 to $6.8 million at June 30, 2011, and to $8.9 million at June 30, 2012. The District’s unexpended …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/pine-bush-central-school-district-budgeting-practices-and-transportationMonroe 1 Board of Cooperative Educational Services – Procurement of Professional Services (2016M-176)
… Purpose of Audit The purpose of our audit was to review the procurement of professional services for the period July 1, 2014 through …
https://www.osc.ny.gov/local-government/audits/boces/2016/07/29/monroe-1-board-cooperative-educational-services-procurement-professional-servicesSpecial Disability Benefits – Special 20- and 25-Year Plans
… disabled because you contracted HIV (where there may have been exposure to bodily fluids that may have involved the transmission of this disease), tuberculosis …
https://www.osc.ny.gov/retirement/publications/1517/special-disability-benefitsOrdinary Disability – Article 14 Benefits
… Eligibility To qualify for the ordinary disability retirement benefit, you must: Be unable to perform your duties because of a permanent physical or mental incapacity; Have five years of credited service; and Be eligible for …
https://www.osc.ny.gov/retirement/publications/1644/ordinary-disabilityTown of Dover – Financial Activities (2013M-139)
… Purpose of Audit The purpose of our audit was to review internal controls over selected financial activities for the period January 1, 2011, to October 22, 2012. Background The Town of Dover is located … payments to the Supervisor weekly until the Town warrants have been satisfied. Perform bank and cash reconciliations …
https://www.osc.ny.gov/local-government/audits/town/2013/08/30/town-dover-financial-activities-2013m-139A Statement from Comptroller DiNapoli on the Murder of George Floyd
… Floyd is yet another traumatic example of the profound pain and damage wrought by racial injustice. This time, the … spoke of the ‘fierce urgency of now.’ Now is the moment for us to join together to build a more just and inclusive … Floyd is yet another traumatic example of the profound pain and damage wrought by racial injustice …
https://www.osc.ny.gov/press/releases/2020/06/statement-comptroller-dinapoli-murder-george-floydTown of New Berlin – Ambulance Company Loan (2013M-22)
… Purpose of Audit The objective of our audit was to assess the Town’s practices regarding the Board’s … grant monies from one or more federal HUD programs. We have been informed by the United States Department of Housing … loans to the private ambulance company, the Town would have improperly expended moneys from the Revolving Loan Fund. …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-new-berlin-ambulance-company-loan-2013m-22V.3.D Accounts – V. Chart of Accounts (COA) Governance
… Resources 20000-21999 Fund Balance 25000-25999 Operating Statement Revenues: Tax Revenues 30100-30499 … 36432, 36501, 60800-60899 Accounts captured on the Income Statement for Cash Reporting and Balance Sheet for GAAP …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3d-accountsAusable Valley Central School District – Internal Controls Over Selected Financial Activities (2013M-299)
… Purpose of Audit The purpose of our audit was to determine whether the District had established effective … coordinator with personal checks and were not all remitted to the Business Office for deposit. System users were granted access to functions of the financial software applications that they …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/ausable-valley-central-school-district-internal-controls-over-selectedNewfield Central School District – Financial Condition (2013M-238)
… audit was to evaluate the District’s financial activities for the period July 1, 2011 to May 22, 2013. Background The … the available fund balance by more than $1.8 million. This would cause the fund balance to be well over the amount … as to appropriate methods for removing excess amounts out of the reserve accounts. Properly adjust the liability …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/newfield-central-school-district-financial-condition-2013m-238