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Empire BlueCross – Overpayments for Physician-Administered Drugs
… health insurance coverage to over 1.2 million active and retired State, participating local government, and school district employees, and their dependents. The Empire Plan is the primary health …
https://www.osc.ny.gov/state-agencies/audits/2023/09/27/empire-bluecross-overpayments-physician-administered-drugsOpinion 96-15
… arising from townwide function) TOWN BOARD -- Powers and Duties (authority to apportion the cost of certain judgments between part-town and townwide portions of general fund) TOWN SUPERVISOR -- … Expenses (judgment arising from his or her actions) ZONING AND PLANNING -- Expenses (judgment arising from zoning and …
https://www.osc.ny.gov/legal-opinions/opinion-96-15Opinion 95-10
… (duty of town to erect fences around certain cemeteries and burial grounds) TOWN BOARD -- Powers and Duties (erection of fences around certain cemeteries and burial grounds) TOWNS -- Powers and Duties (erection of …
https://www.osc.ny.gov/legal-opinions/opinion-95-10State Agencies Bulletin No. 276
… Stipend payments Eligible Employees Salaried (full and part-time), hourly, and per diem employees in CSEA, PEF, DC-37, Council 82, NYSCOPBA, UUP, GSEU, PBA, NYSPIA, and those designated Managerial/Confidential who are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/276-payment-military-stipend-events-september-11-2001CUNY Bulletin No. CU-708
… pay rate increases for High Pressure Plant Tenders and to provide instructions on entering Shift Differential retroactive adjustments and new payments. Affected Employees CUNY employees in the … affected. Background A Consent Determination was entered and filed on January 29, 2021 between the Comptroller of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-708-cuny-retroactive-pay-rate-increases-high-pressure-plantState Comptroller DiNapoli Releases Municipal Audits
… provided limited guidance on financial responsibilities and the board did not establish any supplemental financial … The treasurer did not maintain adequate accounting records and prepare monthly bank reconciliations. Most claims were … without membership approval, as required by the bylaws and 47 claims totaling $34,437 were paid without proper …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-municipal-auditsAnnual Financial Report
… User Manual [pdf] Chart of Accounts Lookup Accounting and Reporting Manuals (ARMs) County, City, Town, Village … [pdf] NYSLRS Employer Web Portal - Financial Statements and Supplementary Information Notice to CFOs [pdf] The videos listed below contain tutorials on how to navigate and complete the Annual Financial Report. For more detailed …
https://www.osc.ny.gov/local-government/required-reporting/annual-financial-reportSaratoga Youth Recreation – Financial Activities (2016M-258)
… the Program’s financial activity was properly recorded and reported and that Program moneys were safeguarded for the period … joint activity established between the County of Saratoga and the Town of Saratoga through intermunicipal agreements to …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/10/28/saratoga-youth-recreation-financial-activities-2016m-258Tompkins County Public Library – Financial Management (2015M-250)
… our audit was to examine the Library’s financial condition and internal controls over Library operations for the period … is the central library for the Finger Lakes Library System and serves libraries and users in Tompkins, Tioga, Cortland, Seneca and Cayuga …
https://www.osc.ny.gov/local-government/audits/library/2016/01/15/tompkins-county-public-library-financial-management-2015m-250Operational Advisory No. 36
… the guidance for the use of account codes 55203, Postage and 55220, Shipping. Account code 55220 which was previously … titled Shipping has been renamed to Shipping, Postage and Mail Services and should be used when shipping any type of package using …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/36-gfo-updates-postageshipping-account-codesUrban Choice Charter School – Information Technology (2013M-53)
… Choice Charter School is located in the City of Rochester and is governed by the Board of Trustees, which comprises 10 … IT system to ensure the School’s computerized data and assets are safeguarded from internal and external threats. The Board has not established policies …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/05/17/urban-choice-charter-school-information-technology-2013m-53East Irondequoit Central School District – Sexual Harassment Prevention Training (S9-23-18)
… (District) employees and Board of Education (Board) members completed annual sexual harassment prevention … Training was not provided to all employees and any Board members. Of the 110 total individuals we tested (101 selected employees and all nine Board members), 15 employees or 15 percent of employees tested and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/east-irondequoit-central-school-district-sexual-harassment-preventionDiNapoli Statement on Governor's Veto of Transparency Legislation
… that would have increased transparency on state spending and was supported unanimously in both the State Senate and Assembly: “I am very disappointed the Governor vetoed our bill requiring more transparency and accountability for billions in emergency contracts and …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-statement-governors-veto-transparency-legislationState Comptroller DiNapoli Releases Municipal Audits
… 125 real property tax exemptions totaling $52.1 million and identified issues with 21 exemptions. Sixteen exemptions … made during the audit period, totaling $31,300, and found that 15 totaling $7,159 were not audited and approved by the board. In addition, the board did not …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-municipal-audits-0Clark Mills Fire District – Controls Over Financial Activities (2014M-315)
… to ensure that financial activity are properly recorded and reported and that District moneys are safeguarded for the period … District is a district corporation of the State, distinct and separate from the Town of Kirkland, and is located in …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/clark-mills-fire-district-controls-over-financial-activities-2014m-315Delevan Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-345)
… to ensure that financial activity is properly recorded and reported and that Company moneys are safeguarded for the period June … did not provide the Board with monthly or annual reports and was not responsible for receiving and maintaining custody …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/26/delevan-volunteer-fire-company-inc-internal-controls-over-financialDiNapoli Statement on Sentencing of Special Education Provider
… District Attorney Cyrus Vance for prosecuting this case and making sure justice was done. “Recent audits by my office have continued to find patterns of mismanagement and abuse in the preschool special education sector. I will … for students with special needs are spent as intended and not used to line the pockets of unscrupulous …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-statement-sentencing-special-education-providerAndover Central School District - Financial Management (2018M-145)
… Determine whether the Board adopted realistic budgets and took appropriate action to address the reasonableness of fund balance and reserves. Key Findings The Board annually appropriated … fund balance that was not used to finance operations and adopted budgets that overestimated appropriations by a …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/andover-central-school-district-financial-management-2018m-145City of Yonkers – Budget Review (B6-14-13)
… review was to determine whether the significant revenue and expenditure projections in the City’s tentative budget … budgets for the next fiscal year to the State Comptroller and the Commissioner of Education for review while the … for sales tax, City income tax surcharge, metered water and sewer rents may not be achievable. The budget does not …
https://www.osc.ny.gov/local-government/audits/city/2014/05/20/city-yonkers-budget-review-b6-14-13Sweet Home Central School District – Financial Management (2016M-207)
… Central School District is located in the Towns of Amherst and Tonawanda in Erie County. The District, which operates … finances by ensuring that budgets were realistic and by properly planning for and using fund balance. District officials improperly set …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/sweet-home-central-school-district-financial-management-2016m-207