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Accounts Payable Advisory No. 31
… of separating commodity and transmission charges when processing utility invoices for payment Guidance : It … are not separating commodity and transmission charges when processing utility payments. Consistent with the Guide … based on the goods and services purchased. Therefore, when processing utility bills, Business Units must separate …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/31-accounting-utility-paymentsComptroller DiNapoli Releases School Audits
… Valley Stream Central High School District – Payroll (Nassau County) Salaries and wages paid to employees …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-releases-school-audits-0Whitestone School for Child Development – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported on the Consolidated … years ended June 30, 2012. Background Whitestone is a not-for-profit organization that provides a full-day … the ages of three and five years. Whitestone, located in Queens, New York, provides preschool services throughout …
https://www.osc.ny.gov/state-agencies/audits/2015/04/07/whitestone-school-child-development-compliance-reimbursable-cost-manualComptroller DiNapoli Releases State Audits
… today the following audits have been issued: Department of Motor Vehicles (DMV): Motor Vehicle Financial Security and … assessable expenses in all material respects. Department of Transportation (DOT): Collection of Special Hauling and Divisible Load Overweight Permit Fees …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-state-audits-0New York State Comptroller Thomas P. DiNapoli Statement on NYC Finances
… New York State Comptroller Thomas P. DiNapoli issued the … statement today after giving remarks at the New York City Financial Control Board: “Federal relief and higher revenues …
https://www.osc.ny.gov/press/releases/2022/09/new-york-state-comptroller-thomas-p-dinapoli-statement-nyc-financesXIX.6.D Reporting – XIX. Project Costing (PCIP)
… Agencies will be able to report on the costs against each funding source even though the total project costs are contained in one SFS Project. SFS reports include the full project … is used. NYGR0210 – Spending Activity related to Federal Grant Awards The NYGR0210 will replace the NYGR0010 for April …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix6d-reportingXIV.14.D Criteria for Recording General Capital Assets Including Infrastructure – XIV. Special Procedures
… of $40,000 Infrastructure Assets in excess of $1,000,000 For major construction projects, the $100,000 capitalization … capital expenditures rather than the individual assets. For bulk purchases of furniture, equipment, etc., the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14d-criteria-recording-general-capital-assets-including-infrastructureVillage of Dresden – Clerk-Treasurer’s Duties and Multiyear Financial Planning (2013M-3)
… is located in the Town of Torrey, in Yates County, and has a population of 308. The Village is governed by an elected Board of Trustees which comprises a Mayor, who is the chief executive officer, and two Trustees. Budgeted appropriations for the 2012-13 fiscal …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-dresden-clerk-treasurers-duties-and-multiyear-financial-planning-2013m-3Village of Scotia – Internal Controls Over Selected Financial Operations (2012M-148)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls … two Justices do not maintain an accurate computerized bail list or perform monthly bank reconciliations and …
https://www.osc.ny.gov/local-government/audits/village/2013/01/11/village-scotia-internal-controls-over-selected-financial-operations-2012m-148Albany City School District – Separation Payments and Information Technology (2012M-251)
… Purpose of Audit The purpose of our audit was to examine the District’s calculation of separation payments and information technology for the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/22/albany-city-school-district-separation-payments-and-informationVillage of Parish – Board Oversight (2012M-240)
… the sewer fund. Key Findings The Board did not ensure that all claims were audited, were audited prior to payment, and did not properly audit all claims to ensure they included evidence of receipt and … required by the Village’s procurement policy. Ensure that all claims are presented for audit by the Clerk. Ensure that …
https://www.osc.ny.gov/local-government/audits/village/2013/02/15/village-parish-board-oversight-2012m-240Comsewogue Public Library – Cash Disbursements and Procurement (2013M-316)
… Port Jefferson Station in Suffolk County, is governed by a Board of Trustees which comprises five elected members. … payments totaling $54,885. The Library did not enter into a written agreement with two of the four professional service providers who received …
https://www.osc.ny.gov/local-government/audits/library/2014/01/31/comsewogue-public-library-cash-disbursements-and-procurement-2013m-316CVS Health - Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (Follow-Up)
… school district employees and their dependents. The Empire Plan is the primary health benefits plan for NYSHIP, covering 1.1 million members. Civil Service … sought to determine if CVS Health invoiced and remitted commercial rebate revenue related to Empire Plan drug …
https://www.osc.ny.gov/state-agencies/audits/2020/12/29/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-service-followEthelbert B. Crawford Public Library – Disbursements (2013M-222)
… the internal controls over the Library’s disbursements for the period November 1, 2011, to April 30, 2013. Background The Ethelbert B. Crawford Public Library … total of 137 electronic fund transfers totaling $494,817 out of the Library’s general checking account during our …
https://www.osc.ny.gov/local-government/audits/library/2013/11/01/ethelbert-b-crawford-public-library-disbursements-2013m-222State Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced … $12.6 million in the employee benefit accrued liability reserve and $800,000 in the debt service reserve. Southern …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-audits-0Administration of the Contract With the Postgraduate Center for Mental Health (Follow-Up)
… The audit found sampled clients were program-eligible and were referred to the program via the proper authorities … certain client apartments identified what appeared to be ongoing conditions that could negatively affect the health … These expenses included charges for a profit-sharing account that primarily benefited three PCMH executives; a …
https://www.osc.ny.gov/state-agencies/audits/2020/09/15/administration-contract-postgraduate-center-mental-health-followTown of East Fishkill –Financial Condition (2014M-139)
… sound financial condition. The Town Supervisor is a member of the Board and serves as the chief executive … to present accurate and reliable financial information on a regular basis. As a result, the sewer fund’s financial … the sewer rent charges from 2009 through 2013 although two of the sewer districts had repeated operating deficits. …
https://www.osc.ny.gov/local-government/audits/town/2014/08/08/town-east-fishkill-financial-condition-2014m-139Akron Fire Department – Financial Activities (2014M-196)
… - pdf] Purpose of Audit The purpose of our audit was to determine whether Department controls were adequate to ensure that financial activity was properly recorded and … County. The Department provides fire protection services to the Village and the Town of Newstead. The Department’s …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/04/10/akron-fire-department-financial-activities-2014m-196Internal Controls Over Selected Financial Operations
… Guard Bureau (NGB) allows DMNA to be reimbursed by NGB for expenses it incurs in operations and training of the … significant weaknesses in DMNA’s controls over accounting for employee credit card purchases, including no review of purchases made by individuals who no longer worked for DMNA and lack of follow-up on unsubmitted support for …
https://www.osc.ny.gov/state-agencies/audits/2020/04/27/internal-controls-over-selected-financial-operationsAssessment and Collection of Selected Penalties
… To determine whether the Workers' Compensation Board (WCB) is properly billing, collecting and promptly depositing, … health care providers, which have provided services to WCB claimants, to notify WCB in writing when the claimant's …
https://www.osc.ny.gov/state-agencies/audits/2013/09/24/assessment-and-collection-selected-penalties