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State Comptroller DiNapoli Releases School Audits

… County) District officials did not seek competition for the services of 16 of 20 professional service providers … board policy. Although auditors found the purchases were for legitimate purposes, officials do not have assurance that … most claims were adequately documented and supported and for appropriate purposes. However, the use of a debit card …

https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-audits

DiNapoli: Former West Hurley Fire District Chief and Chairman Plead Guilty in Corruption Probe

… a current fire commissioner, who pleaded guilty in Hurley Town Court, were initially charged for abusing … only pleaded to official misconduct. Since taking office in 2007, DiNapoli has committed to fighting public corruption …

https://www.osc.ny.gov/press/releases/2019/03/dinapoli-former-west-hurley-fire-district-chief-and-chairman-plead-guilty-corruption-probe

Newstead Fire Company –Internal Controls (2014M-92)

… they have any direct or indirect financial interest in a vendor that the Company uses or plans to use to disclose their interest in the vendor. Maintain detailed financial records for each … and sold; prizes purchased and awarded; and the number of attendees at the event. … Newstead Fire Company …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/06/27/newstead-fire-company-internal-controls-2014m-92

Comptroller DiNapoli Releases State Audits

… Department (SED): United Cerebral Palsy Association of the Rochester Area, Inc. Compliance With the Reimbursable … Auditors also questioned the appropriateness of $1,544 in costs for consultant services that did not … comply with bidding requirements. New York City Department of Finance : Controls and Accountability of Court, Trust and …

https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-state-audits

State Agencies Bulletin No. 1264

… agency Payroll Officer of the change via email from the Tax and Compliance mailbox. Provide the agency Payroll … Agencies must no longer make changes to an employee’s tax data record in PayServ in response to a lock-in letter. … Questions regarding this bulletin may be sent to the Tax and Compliance mailbox. … To inform agencies of the new …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1264-new-procedure-processing-internal-revenue-service-irs-issued-lock

Hadley-Luzerne Central School District – Financial Condition (2012M-188)

… surplus funds that exceeded the legal limit in the past two years. Although the District appropriated more than $1 …

https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hadley-luzerne-central-school-district-financial-condition-2012m-188

New York State Comptroller Thomas P. DiNapoli Statement on NYC Finances

… risks requires the city to continue to identify areas for revenue enhancement, cost efficiencies and savings, track … a reserve policy that systematizes how it builds up funds for a rainy day. Report Review of the Financial Plan of the …

https://www.osc.ny.gov/press/releases/2022/09/new-york-state-comptroller-thomas-p-dinapoli-statement-nyc-finances

Accounts Payable Advisory No. 31

… Business Units are advised that any transactions posted in SFS since April 1, 2013 involving commodity and …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/31-accounting-utility-payments

The Big Picture – What Every Employer Should Know

… Fund’s asset growth. Approximately $186.6 billion was paid in benefits from April 1, 2002 through March 31, 2022. How …

https://www.osc.ny.gov/retirement/employers/partnership/big-picture

New York Psychiatric Center – Controls Over State Resources (Follow-Up)

… Psychiatric Institute (Institute), established in 1895, is one of two clinical research facilities administered by the Office … are still needed. Of the seven prior recommendations, one has been implemented and six have been partially …

https://www.osc.ny.gov/state-agencies/audits/2014/03/21/new-york-psychiatric-center-controls-over-state-resources-follow

XIV.14.D Criteria for Recording General Capital Assets Including Infrastructure – XIV. Special Procedures

… projects, the $100,000 capitalization limit should apply to the total capital expenditures rather than the individual … equipment, etc., the individual assets must exceed $40,000 to be capitalized. Intangible Assets An intangible asset is … reporting period. Intangible assets must be identifiable to be reported. They are identifiable if either of the …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14d-criteria-recording-general-capital-assets-including-infrastructure

XIX.6.D Reporting – XIX. Project Costing (PCIP)

… Grant Awards The NYGR0210 will replace the NYGR0010 for April implementation and enhances its capabilities. … a Customer Contract. The report provides spending activity for Federal Grant Awards by Business Unit or Reference Award Number for a specific Business Unit, Fiscal Year and Accounting …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix6d-reporting

Overpayments for Services Also Covered by Medicare Part B (Follow-Up)

… of implementation of the three recommendations included in our initial audit report, Overpayments for Services Also … fees, and medical supplies. Individuals enrolled in both Medicaid and Medicare are commonly referred to as … to dual-eligible recipients. After Medicare adjudicates a claim, Medicaid pays the balance that is not covered by …

https://www.osc.ny.gov/state-agencies/audits/2014/03/06/overpayments-services-also-covered-medicare-part-b-follow

State Agencies Bulletin No. 919

… changes that are required to apply the proper taxation for employees who are receiving a retroactive military … Employees Employees receiving a retroactive pay increase for military stipend Effective Date(s) August 19, 2009 … stipend payments be exempt from Social Security and Medicare taxes. Payroll Bulletin No. 914 (Change in Taxation …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/919-taxation-retroactive-raise-payments-employees-receiving-military-stipend

Motor Vehicle Financial Security and Safety Responsibility Acts – Assessable Expenses for the Fiscal Year Ended March 31, 2014

… the Vehicle and Traffic Law, the Department is responsible for tracking its cost of administering these Acts, and … of automotive bodily injury insurance. Key Findings For the fiscal year ended March 31, 2014, net assessable expenses for the Acts total about $19.9 million. The Department has …

https://www.osc.ny.gov/state-agencies/audits/2015/04/15/motor-vehicle-financial-security-and-safety-responsibility-acts-assessable-expenses-fiscal

Selected Aspects of Discretionary Spending

… reasonable, adequately supported, and properly approved. Our audit covers the period from January 1, 2010 through … The Authority was created in 1950 by Article 2, Title 9 of the New York State Public Authorities Law for the purpose of financing, constructing, reconstructing, improving, …

https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spending-0

Comptroller DiNapoli Releases Municipal Audits

… P. DiNapoli today announced his office completed audits of the Town of Hempstead Sanitary District No. 1 , Niagara Falls Water Board and the City of Olean . “In today’s fiscal climate, budget transparency and …

https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-municipal-audits-0

State Comptroller DiNapoli Releases School District Audits

… New York State Comptroller Thomas P. DiNapoli today announced the … have been issued. Delaware-Chenango-Madison-Otsego Board of Cooperative Educational Services (2021M-207) Board of … agent did not ensure purchases adhered to the district’s purchasing policy for goods and services not subject to …

https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-school-district-audits-0