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State Comptroller DiNapoli Releases State Audits

… Care Organizations (MCOs) are contractually required to submit encounter transactions to inform DOH about each …

https://www.osc.ny.gov/press/releases/2016/04/state-comptroller-dinapoli-releases-state-audits

Village of Hempstead -- Budget Review (B7-15-7)

… obligations to fund operating deficits to submit to the State Comptroller each year, starting with the fiscal year … for the next succeeding fiscal year. Key Findings Based on the results of our review, we found the significant … authority. The Village’s ability to rely on real property taxes as an increased revenue source in the future is …

https://www.osc.ny.gov/local-government/audits/village/2015/04/10/village-hempstead-budget-review-b7-15-7

Warwick Valley Central School District – Potential Operational Efficiencies (2012M-245)

Warwick Valley Central School District Potential Operational Efficiencies 2012M245

https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/warwick-valley-central-school-district-potential-operational-efficiencies

Southold Union Free School District – Claims Processing (2013M-183)

… to be properly auditing claims, the purchasing agent did not always formally approve all purchases prior to ordering …

https://www.osc.ny.gov/local-government/audits/school-district/2013/08/23/southold-union-free-school-district-claims-processing-2013m-183

Newfield Central School District – Financial Condition (2013M-238)

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial activities for the period July 1, 2011 to May 22, 2013. Background The Newfield Central School … included the use of surplus and reserved fund balances to finance operations, the positive variances between their …

https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/newfield-central-school-district-financial-condition-2013m-238

Chautauqua County – Financial Condition (2023M-111)

… of $1.4 million. Spent $5.2 million from the general fund for District operations and did not repay the general fund, …

https://www.osc.ny.gov/local-government/audits/county/2023/12/22/chautauqua-county-financial-condition-2023m-111

Personal Income Tax Refunds

… Purpose The objective of our examination was to determine whether personal income tax refunds approved by … returns. All returns that result in refunds are subject to audit by the State Comptroller prior to payment. We selected Department-approved refunds for …

https://www.osc.ny.gov/state-agencies/audits/2016/05/11/personal-income-tax-refunds

Village of Sinclairville – Water Operations (2014M-362)

Village of Sinclairville Water Operations 2014M362

https://www.osc.ny.gov/local-government/audits/village/2015/04/24/village-sinclairville-water-operations-2014m-362

Town of Stanford – Financial Condition (2013M-225)

… 31, 2013. Background The Town of Stanford is located in Dutchess County and has population of approximately 3,800. … At the end of 2010, the Town had $2.7 million in unexpended surplus fund balance, which was more than … the planned use of the unexpended surplus fund balance in a manner that benefits Town taxpayers and provides …

https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-stanford-financial-condition-2013m-225

State Comptroller DiNapoli Releases Municipal Audits

… New York State Comptroller Thomas P. DiNapoli today announced … Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data …

https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-municipal-audits

Travel/Conference Claim Requirements – Travel and Conference Expense Management

… employee has returned from his or her travel, an itemized claim or voucher 8 must be submitted for audit. The claim … generally should include: A copy of the approval form for travel or conference attendance (and if the traveler … receipts should be provided regardless of the method of payment (local government credit card, purchase order, cash …

https://www.osc.ny.gov/local-government/publications/travel-conference-expense/travelconference-claim-requirements

Town of Lyndon – Purchasing (2013M-149)

… where the Board would specify the number of written or verbal quotes or bids to be obtained for various dollar thresholds, among … however, these resolutions made no mention of quotes or bids to be obtained prior to such approval. The Highway …

https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyndon-purchasing-2013m-149

Town of New Berlin – Ambulance Company Loan (2013M-22)

… the Board’s revolving loan fund lending practices for the period January 1, 2012, through June 28, 2012. … govern the Town. The Town’s annual budget appropriations for 2013 are $1.86 million, financed primarily by real … a total of $125,000 toward two loans to a private, not-for-profit ambulance company from a Town “Revolving Loan …

https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-new-berlin-ambulance-company-loan-2013m-22

Hampton Bays Union Free School District – Claims Processing (2013M-333)

… were for legitimate District purposes and audited prior to payment. Despite minor deficiencies that were discussed with … to be for proper District purposes and audited prior to payment. However, purchase orders for 10 of the 25 claims …

https://www.osc.ny.gov/local-government/audits/school-district/2013/12/27/hampton-bays-union-free-school-district-claims-processing-2013m-333

Hammond Central School District – Financial Management (2024M-70)

… officials: Overestimated budgetary appropriations by an annual average of $1.5 million from 2020-21 through … surplus fund balance that exceeded the statutory limit by $624,000. This amount increased to $1.6 million when … voter-approved funding level for the capital reserve fund by $900,000. Accumulated excessive balances totaling about …

https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/hammond-central-school-district-financial-management-2024m-70

Delaware Academy Central School District at Delhi – Financial Management (2024M-21)

… million, or 10.4 percentage points, as of June 30, 2023.For perspective, the recalculated surplus fund balance as of … fund 22 full-time employees’ unemployment expenditures for the maximum benefit. Key Recommendations Adopt realistic …

https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/delaware-academy-central-school-district-delhi-financial-management-2024m

CUNY Bulletin No. CU-418

… Purpose To explain OSC’s automatic processing and provide agency … employees who will not receive the automatic Increment due to one of the following: Increment Code missing No … Codes indicated below to determine whether an employee is due an Increment on 1/01/11. If an employeeis eligible for …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-418-january-2011-increments-city-university-new-york-cuny

CUNY Bulletin No. CU-619

… The report will be sorted by agency code, then by employee. NHRP708 – Mass Increment Payment Exception Report … of the following messages which identifies the reason the employee’s record will not be updated: Position and Job do … (RRI) Titles with Increment Code 9999 to determine if the employee is due a July 2018 Increment. If the employee is due …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-619-july-2018-city-university-new-york-cuny-increments