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State Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today … still needed to be reviewed and, if warranted, recovered. New York State Health Insurance Program: Empire BlueCross … steps and techniques that result in additional recoveries. New York State Liquor Authority (SLA): Statewide Compliance …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-auditsOpinion 92-47
… a separate bank account. Although a separate bank account is not required, however, the surcharge revenue must be … and used for the E911 system costs, we note that there is no requirement in article 6 that interest earned be … as other revenues within the fund in which the account is included. We note that this conclusion is consistent with …
https://www.osc.ny.gov/legal-opinions/opinion-92-47Medicaid Program – Medicaid Claims Processing Activity April 1, 2015 Through September 30, 2015
… Purpose To determine whether the Department of Health’s eMedNY system … Medicaid requirements, and resulted in correct payments to the providers. The audit covered the period April 1, 2015 … claims submitted by providers for services rendered to Medicaid-eligible recipients, and it generates payments to …
https://www.osc.ny.gov/state-agencies/audits/2016/08/09/medicaid-program-medicaid-claims-processing-activity-april-1-2015-through-september-30-2015Willsboro Fire Department – Financial Operations (2014M-206)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the … during 2013. Key Findings The Department’s bylaws did not address the Department’s financial activities, except for …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/10/willsboro-fire-department-financial-operations-2014m-206City of Corning – Misappropriation of Finance Department Cash Receipts (2014M-140)
… Purpose of Audit The purpose of our audit was to evaluate the Department’s cash receipt … July 1, 2012 through March 27, 2014. Background The City of Corning is located in Steuben County and has a population … City of Corning Misappropriation of Finance Department Cash …
https://www.osc.ny.gov/local-government/audits/city/2014/08/13/city-corning-misappropriation-finance-department-cash-receipts-2014m-140Rockland County – Budget Review (B6-13-22)
… year are reasonable. Background The County of Rockland is authorized to issue debt totaling $96,000,000 to liquidate … deficit. The residential energy tax revenue estimate is overly optimistic given the amount collected in 2013. The … could experience potential revenue shortfall if the budget is not adjusted. Issuing serial bonds to cover the costs of …
https://www.osc.ny.gov/local-government/audits/county/2013/11/25/rockland-county-budget-review-b6-13-22Town of Laurens – Budgeting Practices (2013M-204)
… 1, 2012, to May 20, 2013. Background The Town of Laurens is located in Otsego County and serves approximately 2,400 residents. The elected Town Board is the legislative body responsible for managing Town … revenues from 2008 to 2012. Of this amount, $1.3 million is related to flood revenues. The Board budgeted $6.2 million …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-laurens-budgeting-practices-2013m-204South Colonie Central School District – Internal Controls Over Timekeeping Procedures (2013M-298)
… 2013. Background The South Colonie Central School District is located in the Towns of Colonie and Guilderland in Albany … the Town of Niskayuna in Schenectady County. The District is governed by the Board of Education which comprises nine … procedures and controls over the payroll process, there is room for improvement due to the lack of uniformity in …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/10/south-colonie-central-school-district-internal-controls-over-timekeepingOpinion 2003-7
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … other recreational purposes must be deposited into a trust fund, "to be used by the town exclusively for park, … and are consistent with the statutory purposes of the fund. Accordingly, moneys, in lieu of land for park, …
https://www.osc.ny.gov/legal-opinions/opinion-2003-7State Agencies Bulletin No. 1975
… annualized equivalent of the minimum wage for their work location. Affected Employees Employees in hourly or annual … positions to: $15.00 for State employees whose job location is within the counties of Nassau, Suffolk, or … The minimum hourly wage for State employees whose job location is within the five (5) boroughs of New York City …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1975-december-2021-increase-minimum-wageSchuyler County Industrial Development Agency – Project and Sublease Approval and Monitoring (2014M-369)
… cost-benefit analysis or risk assessment during the project approval process. The Board has not established … policies that define criteria and procedures critical to project and sublease approval and monitoring. Ensure that … does not meet performance expectations or comply with project or sublease agreement terms. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schuyler-county-industrial-development-agency-project-andCity of Newburgh – Budget Review (B6-15-24)
… The City faces potential increased salary costs when two expired contracts are settled. The City’s proposed budget …
https://www.osc.ny.gov/local-government/audits/city/2015/11/12/city-newburgh-budget-review-b6-15-24Town of Eastchester – Parking Ticket Collections (2012M-246)
… to May 31, 2012, Town employees issued over 23,600 parking tickets and the Town collected approximately $806,000 in … Court still had $1.89 million in cumulative unpaid parking tickets outstanding as of May 31, 2012. This included 10,599 unpaid parking tickets totaling $851,906 that have been outstanding for more …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-eastchester-parking-ticket-collections-2012m-246Salem Central School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-394)
… 30, 2013. Background The Salem Central School District is located in Washington County and is governed by the Board of Education which comprises five …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/salem-central-school-district-internal-controls-over-extra-classroomVillage of Coxsackie – Financial Condition and Water and Sewer Fund Accountability (2014M-324)
… condition and its accountability over the water and sewer funds for the period June 1, 2012 through May 31, 2014. … the amounts due to the general fund from the water and sewer funds. For the fiscal year ending May 31, 2013, the water and sewer funds owed the general fund $440,974. For the fiscal …
https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-coxsackie-financial-condition-and-water-and-sewer-fund-accountabilityCUNY Bulletin No. CU-625.5
… CU-625.4 Purpose To provide agencies with an updated list of unions that submit membership and dues transactions … deduction for union dues. The attached document provides a list of those unions that submit membership and dues … submissions to OSC. The attached document also provides a list of those unions that do not currently submit membership …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-6255-updated-procedures-initiating-or-terminating-payrollCUNY Bulletin No. CU-625.4
… who are seeking to initiate or terminate deductions for union dues Background A recent internal review of the procedures for initiating and terminating payroll deductions for union dues has highlighted the need to ensure that all …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-6254-updated-procedures-initiating-or-terminating-payrollCUNY Bulletin No. CU-625.3
… CU-625.4 Purpose To provide agencies with an updated list of unions that submit membership and dues transactions … deduction for union dues. The attached document provides a list of those unions that submit membership and dues … submissions to OSC. The attached document also provides a list of those unions that do not currently submit membership …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-6253-updated-procedures-initiating-or-terminating-payrollCUNY Bulletin No. CU-625.2
… who are seeking to initiate or terminate deductions for union dues Background A recent internal review of the procedures for initiating and terminating payroll deductions for union dues has highlighted the need to ensure that all …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-6252-updated-procedures-initiating-or-terminating-payrollCUNY Bulletin No. CU-625.1
… who are seeking to initiate or terminate deductions for union dues Background A recent internal review of the procedures for initiating and terminating payroll deductions for union dues has highlighted the need to ensure that all …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-6251-updated-procedures-initiating-or-terminating-payroll