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Bolton Central School District – Financial Condition (2013M-58)
… audit was to examine the District’s financial condition for the period July 1, 2009, to November 30, 2012. Background … elected members. The District’s budgeted expenditures for the 2012-13 fiscal year were $8.7 million. Key Findings … Board adopted budgets that were realistic and supported for revenues, expenditures were consistently and …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/bolton-central-school-district-financial-condition-2013m-58Ischua Fire District – Internal Controls Over Financial Operations (2013M-367)
… checks (or check images) and did not prepare monthly bank reconciliations to determine whether any differences existed between bank records and his check register. Key Recommendations … provide cancelled checks or check images. Prepare monthly bank reconciliations and the Board should review them for …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/19/ischua-fire-district-internal-controls-over-financial-operations-2013m-367Delaware County – Assigned Counsel (2016M-384)
… Purpose of Audit The purpose of our audit was to review the County’s assigned counsel plan and the implementation of …
https://www.osc.ny.gov/local-government/audits/county/2017/08/18/delaware-county-assigned-counsel-2016m-384DiNapoli: Local Sales Tax Collections Up Slightly in May
… what each municipality is due. In the third month of each calendar year quarter distribution figures are adjusted …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-local-sales-tax-collections-slightly-mayDiNapoli: Local Sales Tax Collections Up 1.6% in February Compared to Last Year
… what each municipality is due. In the third month of each calendar year quarter, these distributions are adjusted …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-local-sales-tax-collections-16-february-compared-last-yearQualified Personal Service Contracts (QPSC) Listing
… regarding Qualified Personal Services Contracts (QPSCs) to a Task Force and on their agencies' websites. A QPSC is … State agency contract with any non-State entity pursuant to State Finance Law §163 or §136-A, under which: The … a majority of the costs of the contract are attributable to compensation of the contractor's personnel; and The agency …
https://www.osc.ny.gov/procurement/qualified-personal-service-contracts-qpsc-listingOrdinary Death Benefit – State Police Plan
… and your death is not attributable to an on-the-job accident. The ordinary death benefit is a one-time, lump … benefits (up to two years, with a possible extension for two additional years, following the last date you were …
https://www.osc.ny.gov/retirement/publications/1518/ordinary-death-benefitDiNapoli: Thruway Authority Needs Plan to Meet Future Costs
… strategic plan recommended by Comptroller DiNapoli. Their full response is included in the complete audit. Read the …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-thruway-authority-needs-plan-meet-future-costsState Comptroller DiNapoli Releases School Audits
… received. However, district officials said that they do not issue a press-numbered triplicate receipt for moneys …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced the following local government audits were issued. Copiague Fire District – Procurement … management of budgets and fund balance or ensure annual audits were completed. More real property taxes were assessed … P DiNapoli today announced the following local government audits were issued …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits-2DiNapoli: MTA Faces Growing Risks to Its Capital Funding
… how it intends to prioritize its needs so that its choices do not result in disinvestment in the system, noting that …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-mta-faces-growing-risks-its-capital-fundingState Comptroller DiNapoli's Annual Report on MTA Debt Highlights Progress on Capital Investments and Debt Management
… remain. The MTA is counting on $14 billion in federal funds for its current capital program. If that money becomes … pricing revenues, expanded Payroll Mobility Tax (PMT) funds, and other dedicated lockbox resources, continue to … assurances that the expected $14 billion in federal funds will materialize. The MTA must also generate $3 billion …
https://www.osc.ny.gov/press/releases/2026/05/state-comptroller-dinapolis-annual-report-mta-debt-highlights-progress-capital-investments-and-debtDiNapoli: New York City Man Charged with Stealing Over $50,000 in Pension Benefits Meant for Deceased Sister-in-Law
… P. DiNapoli announced. “Randy Ray allegedly took advantage of his sister-in-law's death to fund his lifestyle,” DiNapoli … system’s single life allowance option, meaning at the time of her death in January 2019 her monthly pension payments of $1,341.78 should have ended. Instead, the retirement …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-new-york-city-man-charged-stealing-over-50000-pension-benefits-meant-deceased-sister-lawDiNapoli Urges New Yorkers to Spend Holiday Gift Cards
… balances can eventually be turned over to his Office of Unclaimed Funds (OUF), which took in a record $48 million … many fees. Despite the change in law, the NYS Abandoned Property Law remains unchanged – gift cards and certificates … to see if they are owed money. Track state and local government spending at Open Book New York . Under State …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-urges-new-yorkers-spend-holiday-gift-cardsProblem Claims – Improving the Effectiveness of Your Claims Auditing Process
… If the answer to any question posed in the earlier section (Claims Auditing) is no, then some type of action should be taken in most cases. Obviously, this will … for auditing claims: If original documentation (such as invoices, purchase orders or receiving slips) is missing, …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/problem-claimsXII.8.H Voucher Mass Approval – XII. Expenditures
… approve other vouchers. Agencies should contact Bureau of State Expenditures’ Internal Control Certification by … Requests for Payment and Section 4.B – Certification of Vouchers of this Chapter. In addition, the head of the agency must …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8h-voucher-mass-approvalMedicaid Program – Improper Payments to a Physical Therapist
… Purpose To determine whether Mark Amir, a physical therapist participating in New York’s Medicaid program, billed Medicaid in accordance … April 1, 2010 through September 30, 2013. Background Mark Amir is a physical therapist who owns and operates … To determine whether Mark Amir a physical therapist participating in New Yorks …
https://www.osc.ny.gov/state-agencies/audits/2014/12/15/medicaid-program-improper-payments-physical-therapistAccounts Receivable Collection and Reporting
… and environment by promoting energy efficiency and the use of renewable energy sources. These efforts are key to … five portfolios, each representing a complementary group of offerings with common areas of energy-related focus and similar objectives. The Authority …
https://www.osc.ny.gov/state-agencies/audits/2015/08/05/accounts-receivable-collection-and-reportingSelected M/WBE Purchases by Various Facilities
… Department's M/WBE program goal was to direct a minimum of 10 percent of its discretionary purchase amounts to minority-owned … to women-owned businesses, for a combined annual total of 20 percent. Between February and September 2013, five …
https://www.osc.ny.gov/state-agencies/audits/2014/03/07/selected-mwbe-purchases-various-facilitiesSchool Tax Relief (STAR) Program (2012-MS-6)
… July 31, 2011. Background The STAR exemption in the Real Property Tax Law provides a partial exemption from school taxes for most owner-occupied, primary residences. Property owners are eligible for one exemption for a primary … parcels). Local assessors do not have the ability to search the Office of Real Property Tax Services (ORPTS) …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2013/02/28/school-tax-relief-star-program-2012-ms-6