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Town of Rochester – Financial Condition and Highway Department Payroll (2015M-324)
… Purpose of Audit The purpose of our audit was to determine if Town officials established … effective internal controls over Town finances and Highway Department payroll for the period January 1, 2010 … The purpose of our audit was to determine if Town officials established …
https://www.osc.ny.gov/local-government/audits/town/2016/06/24/town-rochester-financial-condition-and-highway-department-payroll-2015m-324Carthage-Wilna Fire District – Internal Controls Over Financial Operations (2013M-191)
… vendors that supply trash pickup, health insurance, office supplies, auto parts, payroll accounting services, and …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/16/carthage-wilna-fire-district-internal-controls-over-financial-operationsProperty Tax Credits
… of our examination was to determine whether Property Tax Freeze, Property Tax Relief, and STAR credits processed by the Department … 30, 2017 were appropriate and complied with New York State Tax Law. Background The Department’s administration of … of our examination was to determine whether Property Tax Freeze Property Tax Relief and STAR credits processed by …
https://www.osc.ny.gov/state-agencies/audits/2018/04/12/property-tax-creditsTown of Hempstead Sanitary District No. 2 – Financial Condition and Procurement (2016M-388)
… Findings The Board did not adopt a policy to address the level of unrestricted fund balance to be maintained or a … Key Recommendations Adopt a policy to address the level of unrestricted fund balance to be maintained and …
https://www.osc.ny.gov/local-government/audits/district/2017/03/17/town-hempstead-sanitary-district-no-2-financial-condition-and-procurement-2016mSpecial Disability Benefits – Special 20- and 25-Year Plans
… who are permanently disabled by certain types of cancer that include melanoma or a condition of cancer affecting the lymphatic, digestive, hematological, …
https://www.osc.ny.gov/retirement/publications/1517/special-disability-benefitsOswego County – County Bridge Maintenance (S9-13-8)
… Purpose of Audit The purpose of our audit was to determine whether … residents. The County is governed by a 25-member County Legislature. The County’s budgeted expenditures totaled $193 … a professional engineer who are directly involved with the oversight of bridges. The Department’s operating budget was …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/oswego-county-county-bridge-maintenance-s9-13-8Selected Payments for Special Items Made to St. Luke's Cornwall Hospital from January 1, 2011 through March 31, 2011
… BlueShield's (Empire's) payments to St. Luke's Cornwall Hospital (St. Luke's) for special items were made according … portion of the Plan. Empire processes Plan claims for hospital services in accordance with agreements they … BlueShields Empires payments to St Lukes Cornwall Hospital St Lukes for special items were made according to …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-st-lukes-cornwall-hospital-january-1-2011-throughSelected Payments for Special Items Made to St. Peter's Hospital from January 1, 2011 through March 31, 2011
… BlueCross BlueShield's (Empire's) payments to St. Peter's Hospital (St. Peter's) for special items were made according … portion of the Plan. Empire processes Plan claims for hospital services in accordance with agreements they … if BlueCross BlueShields Empires payments to St Peters Hospital St Peters for special items were made according to …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-st-peters-hospital-january-1-2011-through-march-31Selected Payments for Special Items Made to Mount Sinai Hospital from January 1, 2011 through March 31, 2011
… BlueCross BlueShield's (Empire's) payments to Mount Sinai Hospital (Mount Sinai) for special items were made according … portion of the Plan. Empire processes Plan claims for hospital services in accordance with agreements they … if BlueCross BlueShields Empires payments to Mount Sinai Hospital Mount Sinai for special items were made according to …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-mount-sinai-hospital-january-1-2011-through-march-31Collection of Lease and Permit Revenues
… Purpose To determine whether the Department of Transportation is collecting all lease and permit revenues … January 2008 through May 2012. Background The Department of Transportation (Department) has land that it does not use … billing permit holders and collecting the amount due. As of May 2012, the Department was owed a total of $6 million in …
https://www.osc.ny.gov/state-agencies/audits/2013/03/12/collection-lease-and-permit-revenuesTown of Hempstead Sanitary District No. Six – Professional Services and Fuel (2014M-246)
… Purpose of Audit The purpose of our audit was to examine the District’s procurement of professional services and maintenance of fuel inventories … Town of Hempstead Sanitary District No Six Professional Services …
https://www.osc.ny.gov/local-government/audits/district/2015/01/02/town-hempstead-sanitary-district-no-six-professional-services-and-fuel-2014m-246XII.6.G Paying Debt Service – XII. Expenditures
… to process vouchers for Debt Service payments. The Office of the State Comptroller’s Vendor Management Unit (VMU) has … service number assigned to each agreement from the Office of the State Comptroller’s Bureau of Cash Management. Payments for the services or fees related …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6g-paying-debt-serviceSelected Payments for Special Items Made to Arden Hill Hospital From January 1, 2011 Through March 31, 2011
… BlueCross BlueShield’s (Empire’s) payments to Arden Hill Hospital (Arden Hill) for special items were made according … portion of the Plan. Empire processes Plan claims for hospital services in accordance with agreements they … if BlueCross BlueShields Empires payments to Arden Hill Hospital Arden Hill for special items were made according to …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-arden-hill-hospital-january-1-2011-through-march-31Selected Payments for Special Items Made to Stony Brook University Hospital from January 1, 2011 through March 31, 2011
… to State University of New York's Stony Brook University Hospital (Stony Brook) for special items were made according … portion of the Plan. Empire processes Plan claims for hospital services in accordance with agreements they … to State University of New Yorks Stony Brook University Hospital Stony Brook for special it …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-stony-brook-university-hospital-january-1-2011-throughTown of Dover – Financial Activities (2013M-139)
… October 22, 2012. Background The Town of Dover is located in Dutchess County and has a population of approximately … monthly to compare bank balances to balances in their respective ledger or general ledger cash accounts. …
https://www.osc.ny.gov/local-government/audits/town/2013/08/30/town-dover-financial-activities-2013m-139Town of Catskill – Internal Controls Over Selected Financial Operations (2014M-165)
… 22, 2014. Background The Town of Catskill is located in Greene County and has a population of approximately … and the Receiver had accumulated approximately $66,000 in taxpayer funds by the end of our audit period as a result …
https://www.osc.ny.gov/local-government/audits/town/2014/10/03/town-catskill-internal-controls-over-selected-financial-operations-2014m-165DiNapoli Testifies Before U.S. House Committee on Financial Services Subcommittee on Diversity & Inclusion
… equity and belonging, companies are better positioned to drive long-term value for shareholders. By not addressing … /www.osc.state.ny.us/files/press/pdf/hfsc-written-testimony-2021.pdf …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-testifies-us-house-committee-financial-services-subcommittee-diversity-inclusionState Comptroller DiNapoli Releases Municipal Audits
… significant consequences on the city, such as reputation damage, lawsuits, a disruption in operations or a security …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases School Audits
… audits of the Cheektowaga-Maryvale Union Free School District , Corinth Central School District , Millbrook Central School District and the Mount Morris Central School District . “In … audits of the CheektowagaMaryvale Union Free School District Corinth Central School District Millbrook Central …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-school-auditsV.3.D Accounts – V. Chart of Accounts (COA) Governance
… ranges are assigned to Account types as follows: Balance Sheet Assets/Deferred Outflows of Resources 10000-19999 … on the Income Statement for Cash Reporting and Balance Sheet for GAAP Reporting Refunds and Reimbursements of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3d-accounts