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Comptroller DiNapoli Releases School Audits
… and effectively.” Chazy Union Free School District – Payroll (Clinton County) District officials have established adequate procedures for payroll to ensure employees were accurately paid at their … for cash flow purposes. Saranac Central School District – Payroll (Clinton County) The payroll clerk’s duties …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-school-audits-2Examples from GASB Statement 34 - Statement of Activities
… Examples from GASB Statement 34 included in this bulletin, copyright … taxes 8,969,887 ----- 8,969,887 ----- Payment from Sample City ----- ----- ----- 21,893,273 Grants … $ 85,569,194 $ 209,128,068 $ 19,228,627 … Examples from GASB Statement 34 Statement of Activities …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-activitiesOverpayments of Certain Medicare Crossover Claims
… Purpose To determine if Medicaid overpaid Medicare crossover claims for physician and other outpatient … adjustment codes; and did not properly apply Medicaid reimbursement limits. The potential overpayments totaled …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/overpayments-certain-medicare-crossover-claimsState Comptroller DiNapoli Releases Municipal Audits
… County) The board did not procure a $748,676 pumper truck in accordance with statutory requirements and good business practices. As a result, officials have less assurance that the purchase was made in the most prudent and economical manner. District officials …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-auditsX.6.A Requesting a Special Use Vendor ID – X. Guide to Vendor/Customer Management
… to unique vendors. The VMU will work with the New York State Business Unit to approve and establish a Special Use … to the VMU via fax at (518) 402-4212 or email at VMU@osc.ny.gov with “Special Use Vendor Request” in the subject line. … this process, contact VMU (518) 486-4602 or email VMU@osc.ny.gov . Guide to Financial Operations REV. 01/27/2023 … The …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x6a-requesting-special-use-vendor-idVillage of Westbury – Purchasing, Claims Audit and Information Technology (2013M-301)
… internal controls over selected financial operations for the period June 1, 2011 through November 30, 2012. Background The Village of Westbury is located in the Town of North Hempstead, Nassau County. The Village is … expenditures totaled about $6.8 million and $7.4 million for the 2011-12 and 2012-13 fiscal years, respectively. Key …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-westbury-purchasing-claims-audit-and-information-technology-2013m-301Fire Safety (2015-MS-1)
… government officials’ use of municipal resources resulted in an effective enforcement of the Fire Code (i.e., fire … at least once a year, or as necessitated by changes in staff assignments, occupancy or building layout. The … Review and approve all fire plans and evacuation plans in accordance with the Fire Code. Keep documented evidence …
https://www.osc.ny.gov/local-government/audits/city/2015/05/27/fire-safety-2015-ms-1Selected M/WBE Purchases by Various Facilities
… Taking Affirmative Action to Improve New York State’s MWBE Program … To determine whether Department purchases from …
https://www.osc.ny.gov/state-agencies/audits/2014/03/07/selected-mwbe-purchases-various-facilitiesProperty Tax Freeze Credit
… of our examination was to determine whether the Property Tax Freeze Credit (PTF Credit) payments approved by the … payments totaling $239,848 with incorrect or questionable data and incorrect calculation amounts. This includes …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/property-tax-freeze-creditOpinion 89-43
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-89-43Focus on Identity Theft
… Threat of Identity Theft , provides more information on this important issue. IDENTITY THEFT REPORTS … bank cards you need. Avoid giving out personal information on the phone, email or social media. Check bank and credit … and a lock icon near browser location field. Don’t click on links received in unsolicited email. Resources Federal …
https://www.osc.ny.gov/reports/focus-identity-theftCompliance With Payment Card Industry Standards
… (PCI) compliance and whether selected CUNY colleges are in compliance with PCI standards. Our audit scope covered the … graduate degree programs to over a half-million students in a single integrated system. CUNY Central Office is responsible for issuing various CUNY-wide policies in areas such as academic affairs, legal and compliance …
https://www.osc.ny.gov/state-agencies/audits/2019/12/13/compliance-payment-card-industry-standardsSelected Aspects of Parking Violations Operations to Collect Fines and Fees
… the New York City Department of Finance (DOF) identifies and collects fines and fees that are due for parking violations. This audit covered the period from … to February 4, 2019. About the Program DOF is responsible for collecting and processing payments for parking fines for …
https://www.osc.ny.gov/state-agencies/audits/2019/12/04/selected-aspects-parking-violations-operations-collect-fines-and-feesNY State Comptroller DiNapoli Statement on Pension Fund's Ranking as Top U.S. Investor Battling Climate Risk
… New York State Comptroller Thomas P. DiNapoli released the … today after the Asset Owners Disclosure Project named the New York State Common Retirement Fund as the number one U.S. …
https://www.osc.ny.gov/press/releases/2018/09/ny-state-comptroller-dinapoli-statement-pension-funds-ranking-top-us-investor-battling-climate-riskCity of Amsterdam – Budget Review (B25-5-5)
… an independent evaluation of the City’s proposed budget for 2025-26. Background Chapter 531 of the Laws of 2019 … it was authorized to issue the deficit obligations, and for each subsequent fiscal year during which the deficit obligations are outstanding, its proposed budget for the next succeeding fiscal year. Key Findings The …
https://www.osc.ny.gov/local-government/audits/city/2025/05/15/city-amsterdam-budget-review-b25-5-5Are You Vested? And What It Means
… you have earned enough service credit to qualify for a pension benefit once you meet the minimum age requirements … withdraw your contributions, you end your membership with NYSLRS and are no longer eligible for a retirement benefit. …
https://www.osc.ny.gov/retirement/members/are-you-vested-and-what-it-meansOpinion 88-62
Whether a town may establish a capital reserve fund to finance the cost of closing and capping a landfill owned by the town and if so whether landfill fees imposed to defray the cost of closing and capping the landfill may be paid into that fund
https://www.osc.ny.gov/legal-opinions/opinion-88-62State Agencies Bulletin No. 2325
… inform agencies of OSC’s automatic processing of the April 2025 increases to Premium Overtime, Administrative Maintenance Pay, and Command Payment and to provide agencies instructions … is an increase to employees’ annual earnings. Effective Dates: The 2025 increases to Premium Overtime, Administrative …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2325-april-2025-increases-premium-overtime-administrative-maintenance-payState Agencies Bulletin No. 1443
… or PLA/SWC. These leave codes were created for OSC to refund employees’ Federal, State, Social Security/Medicare … will receive the appropriate Social Security/Medicare refund and that the employee’s 2015 W-2 will be correct. Due … the late entry of the Job Data transactions, OSC will not refund Federal, State, and Local income taxes. Employees will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1443-end-year-refund-social-security-and-medicare-taxes-withheld-whileSupplemental Payments to Executive Employees
… salaries totaling about $21.6 million) almost $4.6 million in supplemental payments. The supplemental payments ranged … per recipient for the three years ended December 31, 2014. In general, the supplemental payments corresponded to work … none of the employees submitted both Goal and Achievements in all three years. Further, WCHCC officials could not …
https://www.osc.ny.gov/state-agencies/audits/2016/09/12/supplemental-payments-executive-employees