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Wyoming County Industrial Development Agency – Project Management (2015M-62)
… York State General Municipal Law. The IDA is governed by a Board of seven members who are appointed by the County … fees; did not consistently follow criteria established in the Uniform Tax Exemption Policy (UTEP); and did not ensure that all projects were permissible IDA projects in accordance with statutory requirements. WCIDA has not …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/wyoming-county-industrial-development-agency-projectTown of Clare – Fiscal Stress (2013M-317)
… the amount of fund balance that will be available at year end. As a result, the Board has heavily relied on … than was actually available resulting in budget deficits, going into the 2012 and 2013 fiscal years. Similarly, when … than was actually available resulting in a budget deficit going into the 2012 fiscal year. This has led to a …
https://www.osc.ny.gov/local-government/audits/town/2013/12/04/town-clare-fiscal-stress-2013m-317College of Plattsburgh – Selected Employee Travel Expenses
… costs such as airline baggage and travel agency fees. The mission of the College at Plattsburgh (College) is to prepare … of undergraduate and graduate students for a wide range of professional pursuits, responsible citizenship, and ethical …
https://www.osc.ny.gov/state-agencies/audits/2013/04/25/college-plattsburgh-selected-employee-travel-expensesSelected Aspects of Discretionary Spending
… currently operates bus and light rail services, two airports, and a small boat harbor. The majority of its revenues are earned from operating assistance, passenger fares, … for each. In addition, the policies should state what type of supporting documentation and formal approvals …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spendingState Comptroller DiNapoli Releases School Audits
… Enlarged City School District – Fund Balance (Cortland County) The board did not appropriately manage the district's … Central School District – Extra-Classroom Activity Funds (Clinton County) Faculty advisers did not ensure that student … collections when collecting cash at fundraisers or during events. Without some form of documentation of the …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-school-audits-0State Agencies Bulletin No. 2240
… that employee participation in tax-sheltered annuity plans must be suspended while an employee is receiving paid … wishes to resume their 403(b) deductions, the agency must advise the employee to contact their Payroll/Benefits … that employee participation in taxsheltered annuity plans must be suspended while an employee is receiving paid Workers …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2240-suspension-403b-tax-sheltered-annuity-plans-employees-workersCUNY Bulletin No. CU-735
… has announced that the 2022 premium rate and the maximum weekly employee contribution for coverage will be 0.511% (0.00511) of an employee’s weekly wage, up to the statewide average weekly wage. Based on the 2022 average weekly wage amount, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-735-cuny-nys-paid-family-leave-additional-bargaining-unitsIX.6.E Education Department - G5 System – IX. Federal Grants
… UEI number for each state agency functions as an account on G5. Therefore, each state agency must use the same UEI … (SAM). OSC BSAO initiates payment requests based on the project’s Accounts Receivable balance in SFS. Payment … requests are approved or rejected automatically based on the amount of available funds in the G5 account. OSC BSAO …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6e-education-department-g5-systemGovernment-Wide Financial Data – 2021 Financial Condition Report
… Government-wide financial statements provide a long-term view of finances. They record revenues and expenses when the … … Governmentwide financial statements provide a longterm view of finances …
https://www.osc.ny.gov/reports/finance/2021-fcr/government-wide-financial-dataSelected Employee Travel Expenses
… as airline baggage and travel agency fees. The Unified Court System (UCS) spent $17,003,393 on travel expenses from … through March 31, 2011. Of that amount, about $3,482,478 (20 percent) was for charges on State-issued travel cards, and …
https://www.osc.ny.gov/state-agencies/audits/2013/09/04/selected-employee-travel-expensesVillage of Endicott -- Budget Review (B17-4-7)
… fiscal year. Background The Village of Endicott is located in Broome County. Chapter 91 of the Laws of 2004 authorized … to exceed $2 million to liquidate the accumulated deficit in the Villag's general fund as of May 31, 2004. New York … funds' tentative budgets are not balanced and include a deficit of $200,000 in the water fund (5.4 percent of the …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-endicott-budget-review-b17-4-7Comptroller DiNapoli Releases School Audits
… district and charter school finances and operations, my office continues to provide taxpayers the assurance that their money is being spent appropriately and effectively." East Moriches … bus options were consistent with state contract pricing for the 16 school buses they purchased in 2012-13 and …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-school-auditsDiNapoli Statement on Guilty Plea in Federal Court of Cancer Care Provider
… P. DiNapoli today issued a statement on the guilty plea in U.S. District Court by Joseph L. Junkovic related to a … “services” while he took overseas vacations, frequented casinos, and patronized high-end clothing stores. This is the … Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by mailing a …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-statement-guilty-plea-federal-court-cancer-care-providerGovernment-Wide Financial Data – 2022 Financial Condition Report
… Government-wide financial statements provide a long-term view of finances. They record revenues and … of resources (the consumption of net assets applicable to a future reporting period); Liabilities; Deferred inflows of … can only be used to pay for the operations of a particular function or segment; and Capital grants and contributions, …
https://www.osc.ny.gov/reports/finance/2022-fcr/government-wide-financial-dataCVS Health – Temporary Holding Account Rebate Revenue
… drug claims maintained in CVS Health’s temporary holding account. Our audit covered the period January 1, 2014 through … CVS Health improperly designated a temporary holding account, used to process certain prescription drug claims, as … is due to Civil Service for rebate-eligible claims in the account for the period January 1, 2014 through December 31, …
https://www.osc.ny.gov/state-agencies/audits/2019/10/17/cvs-health-temporary-holding-account-rebate-revenueOpinion 89-64
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … -- Purchases (consideration paid); (obtaining appraisals) NEW YORK CONSTITUTION, ARTICLE VIII, §1; GENERAL MUNICIPAL LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-89-64Barnard Fire Department – Financial Controls (2015M-134)
… 2014. Background The Barnard Fire Department is located in the Town of Greece, Monroe County. The Department, which is governed by a five-member Board of Directors, is affiliated with the … The Board did not enforce the financial provisions in its bylaws and did not adopt policies and procedures to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/09/25/barnard-fire-department-financial-controls-2015m-134Allegany Engine Company, Inc. – Internal Controls Over Financial Activities (2014M-176)
Allegany Engine Company Inc Internal Controls Over Financial Activities 2014M176
https://www.osc.ny.gov/local-government/audits/county/2015/01/16/allegany-engine-company-inc-internal-controls-over-financial-activities-2014m-176Clark Mills Fire District – Controls Over Financial Activities (2014M-315)
… audit was to determine if District controls to ensure that financial activity are properly recorded and reported and … July 31, 2014. Background The District is a district corporation of the State, distinct and separate from the Town …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/clark-mills-fire-district-controls-over-financial-activities-2014m-315Criminal History Background Checks of Unlicensed Health Care Employees (Follow-Up)
… of implementation of the one recommendation included in our initial audit report, Criminal History Background … (Department) effectively oversaw and monitored efforts by Nursing Homes, Adult Care Facilities (ACFs), and Home Health Care …
https://www.osc.ny.gov/state-agencies/audits/2018/11/20/criminal-history-background-checks-unlicensed-health-care-employees-follow