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Introduction – Improving the Effectiveness of Your Claims Auditing Process
… cannot afford to overpay vendors, lose discounts or pay for goods and services not received. An effective audit of claims is often the last line of defense for preventing unauthorized, improper or fraudulent claims … audit and approval of claims. Claims were approved for payment despite not being sufficiently supported. Not all …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/introductionEastchester Union Free School District – User Accounts and Information Technology Contingency Planning
… . Officials did not: Develop comprehensive procedures for managing network and financial application user accounts … the following unneeded network user accounts: 181 for students no longer in the District.These students left the District between June 2020 and August 2021. Six for two former employees, two former Board members and two …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/31/eastchester-union-free-school-district-user-accounts-and-informationPine Bush Central School District – IT Asset Management (S9-22-21)
… IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure … spent or safeguarded. We selected 40 IT assets to confirm their location and that they were inventoried, and 15 additional IT assets to confirm they were inventoried. We found 7 percent of the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/pine-bush-central-school-district-it-asset-management-s9-22-21Village of Pomona – Financial Condition (2015M-272)
… the end of the fiscal year rather than throughout the year when needed. The Board does not receive audited financial statements in a timely …
https://www.osc.ny.gov/local-government/audits/village/2015/12/31/village-pomona-financial-condition-2015m-272Mechanicville City School District – IT Asset Management (S9-22-16)
… inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period. Key … officials did not appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to … school mechanicville IT …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/mechanicville-city-school-district-it-asset-management-s9-22-16Town of Crawford – Town Clerk (2021M-82)
… for, report, deposit, record and remit all collections to the appropriate parties in a timely and accurate manner . … audit and investigation, the former Clerk pleaded guilty to third-degree grand larceny and first-degree tampering with public records, and she agreed to pay $21,296 in restitution before sentencing . In August …
https://www.osc.ny.gov/local-government/audits/town/2022/11/23/town-crawford-town-clerk-2021m-82Nanticoke Volunteer Fire Department – Misappropriation of Funds (2015M-3)
… was to evaluate the Department’s financial operations for the period January 1, 2012 through September 29, 2014. … The Nanticoke Volunteer Fire Department was a not-for-profit organization which was located in the Towns of Nanticoke and Lisle in Broome County. The …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/03/25/nanticoke-volunteer-fire-department-misappropriation-fundsChestertown Volunteer Fire Company – Financial Operations (2017M-1)
… to the Board and file accurate annual reports with OSC in a timely manner. Establish written policies and procedures …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/06/16/chestertown-volunteer-fire-company-financial-operations-2017mPayroll Improvement Project Bulletin No. PIP-012
… changes described in this bulletin will be effective at Go Live on March 15, 2021. Addl Pay Proration In v 9.1 the … the Agency Testing and Training period before v 9.2 goes live. Questions Any questions regarding this bulletin may be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-012-changes-mid-pay-period-additional-payState Agencies Bulletin No. 1749.1
… 21P employees: Dues/agency shop fees, retirement loans and arrears will continue for teachers working Summer Session in … these deductions. Agencies must start retirement loans and arrears deductions for teachers working Summer Session in a different agency (excluding NYSRLRS loans and arrears). The Department of Civil Service will submit a file …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/17491-2019-summer-session-payments-institution-teachersOpinion 89-42
… States Treasury bills issued in book-entry form, which are registered in the name of the village, under the "Treasury … United States of America... b. Such obligations, unless registered or inscribed in the name of the municipal … from the above-quoted provision that obligations which are registered in the name of the municipal corporation need not …
https://www.osc.ny.gov/legal-opinions/opinion-89-42Opinion 2002-15
… for any given purpose to be raised from taxes levied only in the unincorporated area of the town (see, e.g., 1994 … the expenses of lighting districts would be assessed only against the several lots and parcels within the district …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15-0Opinion 2002-15
… for any given purpose to be raised from taxes levied only in the unincorporated area of the town (see, e.g., 1994 … the expenses of lighting districts would be assessed only against the several lots and parcels within the district …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15State Comptroller DiNapoli Releases Municipal & School Audits
… the situation. Fredonia Central School District – Lead Testing and Reporting (Chautauqua County) District … not have a sampling plan to identify all water outlets for testing or exemption. District officials also did not have a … the lead levels of the 178 water outlets not sampled for testing, auditors were unable to determine whether officials …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-audits-1New York’s Economy and Finances in the COVID-19 Era
… Department of Labor. Unemployment rates are driven not only by employment, but also by the proportion of working-age …
https://www.osc.ny.gov/reports/covid-19-february-3-2021State Comptroller DiNapoli Releases Audits
… Although Medicaid recipients may have more than one CIN, only one CIN should have active eligibility at a time. …
https://www.osc.ny.gov/press/releases/2022/10/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… research programs. State Education Department (SED): St. Anne Institute: Compliance with the Reimbursable Cost Manual (2019-S-20) St. Anne is an SED-approved, not-for-profit private school … Auditor identified $14,204 in in ineligible costs that St. Anne reported for state reimbursement. State Education …
https://www.osc.ny.gov/press/releases/2020/02/state-comptroller-dinapoli-releases-auditsTier 1 Death Benefits – Basic Plan with Increased-Take-Home-Pay (ITHP)
… amount necessary to pay your pension if you had retired on the date of your death. This benefit frequently is larger …
https://www.osc.ny.gov/retirement/publications/1511/tier-1-death-benefitsState Comptroller DiNapoli Statement on Former Mahopac Fire Official Guilty Plea
… "Michael Klein started stealing from the public just after he was appointed treasurer at the Mahopac Fire Department. He used his $5.7 million embezzlements to buy a yacht, a … Michael Klein started stealing from the public just after he was appointed treasurer at the Mahopac Fire Department …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-statement-former-mahopac-fire-official-guilty-pleaXI.11.E Retainage – XI. Procurement and Contract Management
The process for establishing and paying retainage against a contract can be found at Chapter XII Section 6
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11e-retainage