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State Comptroller DiNapoli Releases Municipal Audits
… Harbor – Board Oversight (Suffolk County) The board failed to comply with statutory requirements when presenting and … Auditors determined the board underestimated revenues by a total of $151,908 (9.5 percent) and underestimated … communicated confidentially to city officials. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-auditsNew York’s Economy and Finances in the COVID-19 Era
… Latest Updates The State Comptroller’s Office is committed to keeping New Yorkers regularly updated on the State’s … That brought the State’s job total to nearly 8.8 million, a cumulative increase of 881,000 since April—but, still, … Unemployment Benefits Remain a Financial Lifeline–But for How Long? Unemployment benefits have provided urgently needed …
https://www.osc.ny.gov/reports/covid-19-december-2-2020Credits and Deductions Setup Tool (Excel Users Only)
This job aid shows you (a participating organization) how to use the Credits and Deductions Setup Tool to create a pipe-delimited .txt (text) file to be uploaded into OSC’s Secure File Transfer Services Interface.
https://www.osc.ny.gov/files/retirement/third-party-organizations/pdf/vcdp-create-setup-file.pdfDiNapoli: Audit Reveals Problems with Volunteer Firefighters’ Benefit Program
… fire districts are not accurately calculating credits for Length of Service Awards Programs (LOSAP) and as a result … shortchanged on benefits, according to an audit released today by New York State Comptroller Thomas P. DiNapoli. LOSAP … and municipalities across the state have established LOSAP for their volunteers. “The men and women who volunteer their …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-audit-reveals-problems-volunteer-firefighters-benefit-programEfforts to Collect Delinquent Taxes
… Objective To determine if the Department of Taxation and Finance (Department) is making adequate efforts, in … unpaid amounts—including taxes, interest, penalties, and fees—from delinquent individual and business taxpayers. The audit covered the period from … To determine if the Department of Taxation and Finance is making adequate efforts in accordance with …
https://www.osc.ny.gov/state-agencies/audits/2021/08/24/efforts-collect-delinquent-taxesLancaster Central School District – Financial Condition (2016M-101)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … finance operations. District officials have not developed a plan to ensure that debt reserve funds are used for related … The written policy for reserves does not address how the suitable balance for each of the reserves will be …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lancaster-central-school-district-financial-condition-2016m-101Compliance With Special Education Regulations for the Provision of Services
… who were initially referred during the 2016-17 school year. About the Program Special education services and … developmental needs of children with disabilities. Part 200 of the Regulations of the New York State Commissioner of … days for 18 percent of the eligible students in school year 2016-17. Noncompliance ranged from 32 percent in …
https://www.osc.ny.gov/state-agencies/audits/2020/09/30/compliance-special-education-regulations-provision-servicesSchenectady City School District – Math Workbook Inventory (2023M-65)
… records and ordered excessive quantities of workbooks. As a result, officials ordered 4,126 sets (each set serves one … an adequate inventory policy or written procedures on how workbooks should be accounted for and how the inventory should be monitored. Officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/10/schenectady-city-school-district-math-workbook-inventory-2023m-65Retiring with an Outstanding Loan – Special 20- and 25-Year Plans
… Tier 2 and 3 (Article 11) Members If you retire with an outstanding loan, the annuity portion of your … reduction would be. Tier 5 and 6 Members If you retire with an outstanding loan, your retirement benefit will be …
https://www.osc.ny.gov/retirement/publications/1517/retiring-outstanding-loanEast Hampton Union Free School District – Financial Software User Access (2016M-340)
… Purpose of Audit The purpose of our audit was to evaluate the District’s controls over user access to the … Key Findings The Board has not annually designated a system administrator. Instead, the Board annually appoints … District officials have not adopted procedures outlining how user access rights should be established or modified, and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/east-hampton-union-free-school-district-financial-software-user-accessSodus Center Fire Department – Financial Activities (2016M-424)
… Purpose of Audit The purpose of our audit was to determine whether Department officials and the membership … 25, 2016. Background The Sodus Center Fire Department is a volunteer organization located in the Town of Sodus, Wayne … responsibilities and do not provide specific guidelines on how the membership should exercise its decision-making power. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/03/31/sodus-center-fire-department-financial-activities-2016m-424Rye City School District – Payroll (2024M-2)
… overtime, and generally recorded it as salaries. As a result, residents are not being made aware of what the District expects to incur in overtime costs and the budgets are not … monitoring overtime expenditures because they did not know how much overtime was being paid. The District also lacked …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/rye-city-school-district-payroll-2024m-2Real Property Tax Cap and Tax Cap Compliance
… for Filing Real Property Tax Cap Training These webinars provide a general overview of the Property Tax Cap … for New York State's Local Officials page to view past webinars and for more information on our upcoming training …
https://www.osc.ny.gov/local-government/property-tax-capFood Metrics Implementation
… Purpose To determine if the Office of General Services (OGS) is … 4 of the State Finance Law (Law) was amended in 2013 to promote the sustainability of local farms by tracking how … purchases of local foods. The intent of the Law is to assist State agencies with the procurement of New York …
https://www.osc.ny.gov/state-agencies/audits/2017/09/18/food-metrics-implementationMalone Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-32)
… Central School District (District) used District resources to provide the mental health component of the New York Safe … Violence in Education Act (SAVE Act) training requirement to staff. Key Findings The District did not provide mental health training as required to all staff for the 2020-21 school year by September 15, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/malone-central-school-district-mental-health-training-component-new-yorkXII.5.C Selecting the Appropriate Vendor and Address Sequence – XII. Expenditures
… SECTION OVERVIEW AND POLICIES When processing payments to a vendor, Business Units should ensure the voucher is payable to the correct Vendor ID and the payment goes to the correct Address Sequence for the vendor’s remit-to … When processing payments to a vendor Business Units should ensure the voucher is …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5c-selecting-appropriate-vendor-and-address-sequenceDiNapoli Releases Analysis of State Budget Financial and Capital Plans
… cumulative gaps totaling $17.9 billion, according to a report released today by State Comptroller Thomas P. … General Fund balance in recent years, but continues to face real fiscal challenges," DiNapoli said. "New York's … funding cuts cloud the horizon. Yet, there are no plans to add to our reserves, leaving the state with little cushion …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-releases-analysis-state-budget-financial-and-capital-plansState Agencies Bulletin No. 1204
… Purpose To inform agencies of new functionality that allows agencies to reserve (i.e. pre-assign) a system assigned Empl ID in … To inform agencies of new functionality that allows agencies to reserve ie preassign a system assigned Empl ID in PayServ …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1204-reserving-empl-id-payserv-prior-entry-new-hire-transactionDiNapoli: State Health Department Missed $119 Million in Rebates from Drug Companies
… (DOH) failed to collect nearly $120 million in available rebates over a 33-month period from prescription drug makers … DiNapoli said. “DOH must be diligent in its pursuit of rebates and do all it can to save money. Thankfully, … portion of Medicaid prescription drug costs by requesting rebates from drug manufacturers. The Affordable Care Act, …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-state-health-department-missed-119-million-rebates-drug-companiesDiNapoli: Great Demand For NYS General Obligation Bonds Allows State to Reduce Costs to Taxpayers
… sale $572,715,000 of New York State General Obligation (GO) Bonds. After a one-day retail and institutional order … from New York retail buyers. The true interest cost of the GO Bonds was 3.99 percent. “I am very pleased with the sale … yields offered, and hence reduce costs for taxpayers.” The GO Bonds consist of: - $216,035,000 of Series 2023A …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-great-demand-nys-general-obligation-bonds-allows-state-reduce-costs-taxpayers