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State Agencies Bulletin No. 1093
… procedures relating to taxable travel reimbursements in order for the State to comply with IRS reporting … Meal Allowances and One-Year Rule can be found in the Accounting Controls and Special Procedures Manual, … and distributed to agencies. The 12/30/11 report will list only taxable travel expenses paid by CAS from 12/10/11 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1093-year-end-procedure-taxable-travel-reimbursementsCity of Yonkers – Budget Review (B6-15-15)
… review was to determine whether the significant revenue and expenditure projections in the City’s proposed budget for … budgets for the next fiscal year to the State Comptroller and the Commissioner of Education for review while the … gap of $25.8 million between the District’s budget request and the City’s proposed budget, the budget request did not …
https://www.osc.ny.gov/local-government/audits/city/2015/05/15/city-yonkers-budget-review-b6-15-15County of Clinton Industrial Development Agency – Project Monitoring (2014M-205)
… County Legislature. Key Findings The Board did not design and implement an adequate system to monitor the amounts directly billed and collected by taxing jurisdictions for … Policy (UTEP) requirements for monitoring the sales and use tax exemptions used by approved projects. The Agency …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/12/12/county-clinton-industrial-development-agency-projectBenefit Eligibility Assessment Process (Follow-Up)
… assessment process complied with applicable policies and procedures, and whether the Office of Temporary and Disability Assistance’s (OTDA) Fair Hearing process was …
https://www.osc.ny.gov/state-agencies/audits/2016/06/16/benefit-eligibility-assessment-process-followCity of Lockport – Independent Audit Services (2014M-238)
… 31, 2012. Background The City of Lockport is located in Niagara County and has a population of approximately … Previous audits demonstrated signs of fiscal stress in several areas and determined that the City’s accounting records were in poor condition, which the certified public accounting …
https://www.osc.ny.gov/local-government/audits/city/2014/12/05/city-lockport-independent-audit-services-2014m-238Orleans Niagara Board of Cooperative Educational Services – Financial Management (2016M-72)
… the area of 13 component school districts in Orleans and Niagara counties. BOCES, which provides shared services … did not properly estimate certain budget appropriations and used the resulting surpluses totaling approximately $3 … of surplus funds for a purpose not statutorily allowed and had approximately $2.4 million in reserves that were not …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/18/orleans-niagara-board-cooperative-educational-services-financial-management-2016mTown of Norwich – Justice Court (S9-14-3)
… determine if Court officials properly collected, reported and remitted moneys on behalf of the Court for the period … 31, 2013. Background The Town covers 42 square miles and has approximately 3,800 residents. The Town Board, comprising a Supervisor and four Board members, is the governing body responsible for …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-norwich-justice-court-s9-14-3Controls Over Cash Advance Accounts
… it oversees to ensure the money is properly accounted for and used for appropriate business expenses. The audit covers … to State agencies for purposes such as petty cash, travel, and other funding needs (e.g., confidential, patient, and resident allowances). Advances are issued from agency …
https://www.osc.ny.gov/state-agencies/audits/2014/09/08/controls-over-cash-advance-accountsDiNapoli Announces Robin Lois to Oversee Local Government Division
… monitoring the finances of New York’s local governments and school districts. She will direct seven regional offices and a staff of more than 300 responsible for auditing and budget reviews, training local officials, monitoring …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-announces-robin-lois-oversee-local-government-divisionMonticello Joint Fire District – Fiscal Operations (2017M-80)
… from the Town of Thompson and Village of Monticello in Sullivan. The District provides fire protection to over … reflect historical trends and known future needs in actual expenditures. Develop a fund balance policy that …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/14/monticello-joint-fire-district-fiscal-operations-2017m-80Village of Woodridge – Financial Condition (2013M-172)
… comprises five elected members including the Mayor and four Trustees. The Village’s annual budget for all funds … by the Board. These budgets featured increased tax levies, and resulted in operating surpluses and increases in the overall level of unexpended surplus …
https://www.osc.ny.gov/local-government/audits/village/2013/11/15/village-woodridge-financial-condition-2013m-172Comptroller DiNapoli Releases School Audits
… Middle School for Girls , Elmira City School District and Patchogue-Medord Union Free School District . “In an era of limited resources and increased accountability, it’s critical that schools make … dollar count,” DiNapoli said. “By auditing school district and charter school finances and operations, my office …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-school-auditsCompliance With Special Education Requirements – Evaluations
… to meet their educational and developmental needs. In New York State, the Regulations of the Commissioner of … Program (IEP) development, and placement of students in special education. (*The terms “child(ren) and “student(s)” are used interchangeably in this report.) The New York City Department of Education …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/compliance-special-education-requirements-evaluationsProtection of Child Performers (Follow-Up)
To determine the extent of implementation of the two recommendations included in our initial audit report Protection of Child Performers 2016S70
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/protection-child-performers-followNursing Home Surveillance (Follow-Up)
… Purpose To determine the extent of implementation of the four recommendations included in our initial audit … Home Surveillance ( 2015-S-26 ). Background The Department of Health (Department) oversees nursing home facilities in …
https://www.osc.ny.gov/state-agencies/audits/2018/03/08/nursing-home-surveillance-followDiNapoli: State Agency Overtime Pay Hits $787 Million
… employees (excluding the State University of New York and the City University of New York) decreased slightly in … occurred in the Department of Labor, Office of Children and Family Services and the Department of Health. Overtime has accounted for 3.9 …
https://www.osc.ny.gov/press/releases/2019/04/dinapoli-state-agency-overtime-pay-hits-787-millionBilinguals Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Bilinguals Inc. (Bilinguals) on its Consolidated Fiscal … (2010-S-59) … To determine whether the costs reported by Bilinguals Inc on its Consolidated Fiscal Reports were …
https://www.osc.ny.gov/state-agencies/audits/2014/06/26/bilinguals-inc-compliance-reimbursable-cost-manualDiNapoli: Employment Recovery for New Yorkers with Disabilities Lags Nation
… face a higher unemployment rate than the national average for those with disabilities. In 2020, unemployment rates for working-aged people with a disability soared in both New … dropped to 8.2% in 2022, but in New York it was 11.9%. “For people living with disabilities, the COVID-19 pandemic …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-employment-recovery-new-yorkers-disabilities-lags-nationRensselaer City School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-153)
… Background The Rensselaer City School District is located in the City of Rensselaer in Rensselaer County. The District is governed by the Board … District’s extra-classroom activity fund recorded $72,645 in receipts and $70,470 disbursements. Key Findings The Board …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/rensselaer-city-school-district-internal-controls-over-extra-classroomDiNapoli: Former Alexandria Town Clerk Pleads Guilty in Theft
… Alexandria Town Clerk Ellen Peck pleaded guilty yesterday in Jefferson County Court to stealing $26,285 in public funds. Peck pocketed cash paid by residents for … 64, of Alexandria Bay, pleaded guilty to grand larceny in the fourth degree (a class E felony) and is expected to be …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-former-alexandria-town-clerk-pleads-guilty-theft