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Alfred State College of Technology – Selected Employee Travel Expenses
… by selected government employees complied with rules and regulations and is free from fraud, waste, and abuse. … during the three year period ending March 31, 2011. Two of these employees worked at the Alfred State College of … vending, and concessions, and airfare expenses incurred by one employee that totaled $31,269. In total, we examined …
https://www.osc.ny.gov/state-agencies/audits/2013/02/14/alfred-state-college-technology-selected-employee-travel-expensesState Comptroller DiNapoli Releases Municipal Audits
… injury, which resulted in an overpayment of his health and dental premiums of $6,411. The 2018 and 2019 leave balances … adequate written IT policies or a written IT contingency plan. Officials did not adequately manage local user …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-municipal-auditsTuition Assistance Program – Wagner College
… Wagner College officials complied with the Education Law and the Commissioner of Education’s Rules and Regulations … in question. Additional incorrect certifications include two students who did not demonstrate their academic preparedness, one student for whom we found insufficient proof that she …
https://www.osc.ny.gov/state-agencies/audits/2016/05/19/tuition-assistance-program-wagner-collegeLump Sum Payments – Enhanced Reporting
… Lump sum payments should be reported in the month they were earned. Report any lump sum payments under the appropriate earnings code . Lump Sum Payments at Separation or Retirement You will receive a …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/lump-sum-paymentsTown of Wells – Records and Reports (2024M-59)
… Objective Determine whether the Town of Wells (Town) Supervisor maintained complete, accurate and timely … manage the Town’s financial operations. Key Findings The Supervisor did not maintain complete, accurate and timely … the 40 (45 percent) bank reconciliations we performed. The Supervisor did not provide adequate monthly financial reports …
https://www.osc.ny.gov/local-government/audits/town/2024/08/23/town-wells-records-and-reports-2024m-59DiNapoli Finds Schools Falling Short on Emergency Planning
… audit of safety planning at 19 schools released today by New York State Comptroller Thomas P. DiNapoli. Auditors found none of …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-finds-schools-falling-short-emergency-planningTown of Fort Ann – Lake Hadlock Dam Collapse (2013M-60)
… Purpose of Audit The purpose of our audit was to review the Town’s accounting for the two capital projects … to September 10, 2012. Background The Town of Fort Ann is located in Washington County and has a population of … were $468,021. Key Finding The Lake Hadlock Dam, which is located in the Lake Hadlock Park District, was under …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-fort-ann-lake-hadlock-dam-collapse-2013m-60New York State Rent Relief Funding: Spotlight on New York City
… of funds untouched for aiding renters with direct relief. 2 For the purposes of both rent relief programs and this … of the AMI. The report found that the program distributed $2.9 million in August 2020 before ramping up, disbursing … OTDA should provide more detailed information, in summary form, on the types of households served by the program. The …
https://www.osc.ny.gov/reports/osdc/new-york-state-rent-relief-funding-spotlight-new-york-cityDiNapoli: Problems Caused by Outdated System Left State's Unemployment Insurance Program Vulnerable to Fraud
… The state Department of Labor’s (DOL) failure to replace its long-troubled Unemployment Insurance (UI) system and ad hoc workarounds to compensate for the old system weakened oversight and … the number of weeks that payments were made); and How the claims were identified as fraudulent (e.g., whether …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-problems-caused-outdated-system-left-states-unemployment-insurance-program-vulnerable-fraudImproper Managed Care Payments for Certain Medicaid Recipients (Follow-Up)
… $15.6 million in improper Medicaid managed care payments and strengthen efforts to oversee and monitor Medicaid managed care enrollments. Key Finding … two were implemented, two were partially implemented, and one was not implemented. Key Recommendation Officials are …
https://www.osc.ny.gov/state-agencies/audits/2015/01/20/improper-managed-care-payments-certain-medicaid-recipients-followMotor Vehicle Financial Security and Safety Responsibility Acts – Assessable Expenses for the Two Fiscal Years Ended March 31, 2013
… The Department administers the Motor Vehicle Financial Security Act (Security Act) and the Motor Vehicle Safety Responsibility Act … Department of Motor Vehicles: Motor Vehicle Financial Security and Safety Responsibility Acts: Statement of …
https://www.osc.ny.gov/state-agencies/audits/2015/03/19/motor-vehicle-financial-security-and-safety-responsibility-acts-assessable-expenses-twoResources and Responsibilities: New York State’s Environmental Funding
… On the founding Earth Day just over 50 years ago, New York State created the Department of Environmental … the fund declined, resulting in a climbing fund balance (see Figure 4). The reduction in disbursements is due in part …
https://www.osc.ny.gov/reports/resources-and-responsibilities-new-york-states-environmental-fundingOversight of Obesity and Diabetes Prevention Programs (Follow-Up) (2019-F-43)
To determine the extent of implementation of the two recommendations included in our initial audit report, Oversight of Obesity and Diabetes Prevention ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19f43.pdfFabius-Pompey Central School District – Claims Auditing (2022M-83)
… $3.3 million paid to the Onondaga-Cortland-Madison Board of Cooperative Educational Services (BOCES) were …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/fabius-pompey-central-school-district-claims-auditing-2022m-83Brewster-Southeast Joint Fire District - Recordkeeping and Procurement (2018M-86)
… the capital reserve balance was overstated by $200,790. In addition, all 45 general ledger accounts did not comply … and other accounts are accurately reconciled and recorded in a timely manner. Update financial records and reports to … Appendix B includes our comments on the issues raised in the District’s response letter. 1 Refer to the Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/03/brewster-southeast-joint-fire-district-recordkeeping-and-procurement-2018mDelaware-Chenango-Madison-Otsego Board of Cooperative Educational Services – Fixed Assets (2021M-207)
… (BOCES) officials properly monitored and accounted for fixed assets. Key Findings BOCES officials did not properly monitor and account for fixed assets. Thirty-two (64 percent) of the assets … tested and valued at $64,300 were not properly accounted for. We found: 28 assets (computers, electrostatic sprayers, …
https://www.osc.ny.gov/local-government/audits/boces/2022/04/08/delaware-chenango-madison-otsego-board-cooperative-educational-services-fixedUnified Court System Bulletin No. UCS-240
… ANN for all eligible bargaining units HRY for BU 87 only Payroll Status Active Leave With Pay Leave of Absence – … calculation of overtime compensation (refer to the Online Payroll Manual accessed from the PayServ Bulletin Board – Payroll Manual > Earnings Manual > Payments/Withholdings > …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-240-2017-unified-court-system-csea-end-contract-bonus-paymentGeneseo Central School District – IT Asset Management (S9-22-11)
… District officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/geneseo-central-school-district-it-asset-management-s9-22-11Opinion 91-33
… MONEYS -- County Treasurer's Fee (applicability of fee to interest earned on deposit of bail) -- Deposit and Investment of (duty of county treasurer to deposit bail in interest-bearing account); (maintenance by … for separate bail deposits); (duty of superior court to deposit retained bail in interest-bearing account and pay …
https://www.osc.ny.gov/legal-opinions/opinion-91-33Payroll Users Group Organizational Charter
… Article III. ORGANIZATIONAL STRUCTURE Section 1.Steering Committee: There shall be a Steering Committee comprised of state agency policy level and … Chair and Vice Chair shall each be elected at the November meeting by a majority vote of the voting members of the …
https://www.osc.ny.gov/state-agencies/payroll/payroll-users-group-organizational-charter