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Tuition Assistance Program – CUNY York College
… Education’s Rules and Regulations when certifying students for State financial aid. Background York College (York) is … of the U.S. Food and Drug Administration. Annual tuition for a full-time student is approximately $6,330. For the spring 2016 semester, York enrolled approximately …
https://www.osc.ny.gov/state-agencies/audits/2017/01/11/tuition-assistance-program-cuny-york-collegeComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … IDA officials developed a uniform tax exemption policy for project selection, but the method of determining the … and did not develop an adequate recapture policy to allow for the recovery of previously granted benefits if job …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-2Comptroller DiNapoli Releases School Audits
… Mileage information submitted by the transportation vendor for fuel reimbursements was not supported by appropriate documentation and the district was overbilled for fuel for the 2013-14 fiscal year. Also, district officials have …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-school-audits-0Service Retirement Benefit – State Police Plan
… full benefits at any age after completing 20 full years of creditable service. State Police officers must retire by the last day of the year in which their 60th birthday occurs. You must … to retire due to age. The Benefit With at least 20 years of creditable service , your pension will be: 50 percent of …
https://www.osc.ny.gov/retirement/publications/1518/service-retirement-benefitOrleans County – Department of Social Services (2012M-222)
… two forms of temporary assistance provided by the County for the period January 1, 2011, to September 7, 2012. … Legislature. The County’s budgeted appropriations for 2012 are $75.5 million. Key Findings Generally the County … could be improved. We identified 27 duplicate payments for 13 clients, totaling $7,523. This was due to inadequate …
https://www.osc.ny.gov/local-government/audits/county/2013/01/18/orleans-county-department-social-services-2012m-222City of Lockport -- Budget Review (B1-15-20)
… Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the City’s proposed budget for 2016. Background Chapter …
https://www.osc.ny.gov/local-government/audits/city/2015/11/04/city-lockport-budget-review-b1-15-20North Shore Central School District – Fuel Inventory (2017M-89)
… inches, gallons of fuel in the tank (physical inventory), and a running analog meter showing gallons dispensed to date. … The department did not maintain a book inventory and reconcile it to the physical inventory for each type of … sufficient information to ensure that the log is complete and accurate. Key Recommendations Ensure electronic or manual …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/north-shore-central-school-district-fuel-inventory-2017m-89City and Town of Poughkeepsie Joint Water Project – Board Oversight (2014M-236)
… Purpose of Audit The purpose of our audit was to examine the Joint Water Project’s … January 1, 2013 through May 31, 2014. Background The City of Poughkeepsie and Town of Poughkeepsie entered into an …
https://www.osc.ny.gov/local-government/audits/city/2014/12/12/city-and-town-poughkeepsie-joint-water-project-board-oversight-2014m-236DiNapoli's Auditors Halt $25.3 Million in Suspicious Tax Refunds
… than 368,000 refunds totaling $386.9 million are expected to be paid in the coming days. “Millions of honest New Yorkers are rushing to file their tax returns. My office is watching for those who would con the system to steal the public’s money. Whether these scams are new or …
https://www.osc.ny.gov/press/releases/2015/04/dinapolis-auditors-halt-253-million-suspicious-tax-refundsTown of Shandaken – Payroll (2013M-201)
… of our audit was to assess the Town’s payroll process for the period January 1, 2012, to January 31, 2013. … four Board members. The Town’s general fund expenditures for the 2012 fiscal year totaled $3,035,009, of which $1,574,274 were for payroll-related expenditures. Key Findings The Secretary …
https://www.osc.ny.gov/local-government/audits/town/2013/10/02/town-shandaken-payroll-2013m-201Town of Exeter – Town Clerk/Tax Collector (2024M-15)
… report – pdf] Audit Objective Determine whether the Town of Exeter (Town) Town Clerk/ Tax Collector (Clerk) recorded, … tax collections, totaling $505,197, within 24 hours of the date recorded as collected, without indication of the actual date of receipt. Remit real property taxes to …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-clerktax-collector-2024m-15Wyandanch Union Free School District – Budget Review (B23-7-1)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the proposed 2023-24 … by Chapter 56 of the Laws of 2020, authorized the District to issue serial bonds in an aggregate principal amount not to exceed $4.5 million, to liquidate the accumulated deficit …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/04/07/wyandanch-union-free-school-district-budget-review-b23-7-1Accounts Payable Advisory No. 55
… July 12, 2018, the Invoice Received Date is required for all payments to vendors classified as “procurement … Date with the MIR date from the bulkload transaction. For more information on the Invoice Received Date, please refer to GFO Chapter …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/55-invoice-received-dateAccounts Payable Advisory No. 56
… –Separation of Duties Guidance: According to the Standards for Internal Control in New York State Government , … acts pertaining to various functions within an agency. For more information on Separation of Duties, please refer to …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/56-separation-dutiesComptroller DiNapoli Statement on Rosh Hashanah
… Thomas P. DiNapoli made the following statement on the eve of Rosh Hashanah: “Tonight marks the beginning of Rosh Hashanah, the commencement of the Jewish High Holy Days. “As families and communities …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-statement-rosh-hashanahXIX.1.A When is a Project ID Needed – XIX. Project Costing (PCIP)
… Improvement Project (PCIP) establishes standard guidance for when a project is needed. The following table explains if … Threshold No (cost thresholds do not need to be considered for project creation) Guide to Financial Operations REV. … Improvement Project PCIP establishes standard guidance for when a project is needed …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix1a-when-project-id-neededComptroller DiNapoli Releases State Audits
… is a very time-consuming process and billing frequency for each site is about once a year at most. In addition, the … the next bill is prepared. Auditors reviewed 21 bills for eight sites and found they did not include the most … also looked up the amount of costs incurred but not billed for 14 of the 21 and found that the unbilled costs totaled …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-state-audits-0State Comptroller DiNapoli Releases Audits
… Agriculture (USDA). The program provides rental subsidies for low-income elderly and family tenants residing in … that HTFC is making program payments to property owners for the correct number of units and that units and projects … properly by project owners, but found opportunities for HTFC to better ensure it receives all the information it …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-auditsCarthage Central School District - Financial Condition (2018M-93)
… Key Findings Unrestricted fund balance at the end of 2016- 17 was $6.2 million or 9.9 percent of the next year’s budget – more than double the statutory … officials underestimated Impact Aid revenues by an average of $5.9 million (68 percent) each year from 2014-15 to …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/27/carthage-central-school-district-financial-condition-2018m-932018 Financial Condition Report – 2018 Financial Condition Report
… Message from the Comptroller I am pleased to present the State of New York’s Financial Condition Report for the fiscal year … and our fiscal condition is relatively stable, challenges loom on the horizon. Federal grants, one of the State’s …
https://www.osc.ny.gov/reports/finance/2018-fcr