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Upstate Cerebral Palsy – Compliance With the Reimbursable Cost Manual
… December 31, 2012. Background UCP is an SED-approved not-for-profit special education provider located in Utica, New … the ages of three and five years. UCP is reimbursed for preschool special education program services through … executive compensation above the regional median allowable salary, and non-program-related costs; and $13,876 in …
https://www.osc.ny.gov/state-agencies/audits/2015/11/05/upstate-cerebral-palsy-compliance-reimbursable-cost-manualHealth Sciences Charter School – Procurement (2013M-211)
… Purpose of Audit The purpose of our audit was to examine the School’s procurement … School is located in the City of Buffalo and is governed by a Board of Trustees. The School’s budgeted expenses for …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/10/25/health-sciences-charter-school-procurement-2013m-211Afton Fire District – Internal Controls Over Financial Operations (2013M-248)
… Purpose of Audit The purpose of our audit was to determine whether District controls are … each claim for payment and indicates its approval by affixing each member’s signature on the warrant and on …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/afton-fire-district-internal-controls-over-financial-operations-2013m-248Village of Mount Morris – Justice Court (2013M-152)
… of our audit was to examine the Court’s financial activity for the period January 1, 2005, to February 12, 2013. … a total of $280,254 in fines, fees and surcharges for 2012. Key Findings Justice Tripp did not meet his … to oversee the work of his former court clerk and account for all moneys received and disbursed through the Court. …
https://www.osc.ny.gov/local-government/audits/justice-court/2013/10/04/village-mount-morris-justice-court-2013m-152Town of Newfield – Selected Financial Activities (2013M-2)
… June 11, 2012. Background The Town of Newfield is located in Tompkins County and has a population of about 5,000 … of his office. The 2012 accounting records were in disarray and the 2011 accounting records could not be … was not reconciled, and had large unsupported adjustments in an attempt to force the accounting records to agree to the …
https://www.osc.ny.gov/local-government/audits/town/2013/04/26/town-newfield-selected-financial-activities-2013m-2Hempstead Union Free School District – Management of District Resources (2014M-253)
… 2013. Background The Hempstead Union Free School District is located in the Town of Hempstead in Nassau County. The District, which is governed by an elected five-member Board of Education, … to the Student Information System to ensure that users have access only to functions necessary to perform their …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/29/hempstead-union-free-school-district-management-district-resources-2014mComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … the board consistently adopted budgets that included real property tax increases to finance the department’s requests …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits-2DiNapoli: Former Norwood Treasurer Charged With Stealing Over $70,000 From the Village
… that Nancy Berger, 55, formerly the Clerk/Treasurer of the Village of Norwood, was arrested for allegedly stealing $73,725 from … accountable, rectify the financial losses incurred by the Village of Norwood, and assure the people of Norwood …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-former-norwood-treasurer-charged-stealing-over-70000-villageSole Custody Reporting
… immeasurably to accurate, complete and timely filing of required sole custody bank account information. For more … about Sole Custody Reporting, please contact the Office of the State Comptroller’s Bureau of Financial Reporting and Oil Spill Remediation (OSC BFR) at …
https://www.osc.ny.gov/state-agencies/guidance/sole-custody-reportingDiNapoli: 59 School Districts in Fiscal Stress
… monitoring system creates an overall fiscal stress score which classifies whether a district is in “significant … of 40 percentage points or more in their fiscal stress score. DiNapoli’s report also highlighted: Regions with the … cities later this year. The monitoring system does not score New York City. For a list of school districts in fiscal …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-59-school-districts-fiscal-stressState Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … Although required to be reviewed annually, the board has not updated its procurement policy in almost 20 years and did … $1,036,000. However, the board and authority officials have not adopted policies and procedures to ensure that cash …
https://www.osc.ny.gov/press/releases/2016/11/state-comptroller-dinapoli-releases-municipal-auditsOpinion 89-5
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … Practice Commentaries, McKinney's Consolidated Laws of New York, Book 7B, CPLR, §6501, p 438). The notice is filed with …
https://www.osc.ny.gov/legal-opinions/opinion-89-5Opinion 92-3
… This opinion represents the views of the Office of the State … the chairman approves vouchers submitted by the engineer for services rendered to the planning board. General … repaying the loan as expeditiously as possible. The town's code of ethics should also be examined to determine whether …
https://www.osc.ny.gov/legal-opinions/opinion-92-3State Contract and Payment Actions in May
… help cover unexpected business costs associated with the COVID-19 pandemic and to help stabilize operations so that … Plan. State Education Department $4 billion in general aid to 510 school districts. $300.9 million in BOCES aid to 37 organizations. Empire State Development Corporation …
https://www.osc.ny.gov/press/releases/2022/06/state-contract-and-payment-actions-mayDiNapoli: State's Fiscal Outlook Declines
… Just a year after the Division of the Budget forecast fiscal stability and no projected … and increases in recurring spending, according to a report by State Comptroller Thomas P. DiNapoli. “The state’s fiscal … spending could help preserve the economic competitiveness of our state and avoid cuts to critical programs New Yorkers …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-states-fiscal-outlook-declinesDistribution of Utility Arrears in New York State
… July 2022 PDF Version One impact of the devastating job losses incurred during the … are downstate: 60 percent of customers in arrears are in New York City and Long Island and they comprise 68 percent of the …
https://www.osc.ny.gov/reports/distribution-utility-arrears-new-york-stateBedford Central School District - Information Technology (2018M-164)
… control all phases of a transaction. Review and adjust the web filtering software to enforce compliance with the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/26/bedford-central-school-district-information-technology-2018m-164Town of Hartwick – Water District Operations (2017M-250)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that bills for water services were charged equitably to all system users for … totaled $126,100. Key Findings District officials could bill users more equitably if they serviced the water meters. …
https://www.osc.ny.gov/local-government/audits/town/2018/05/04/town-hartwick-water-district-operations-2017m-250Accounts Payable Advisory No. 8
… Invoice on a Voucher Guidance: This advisory is intended to remind Business Units to pay for one invoice for each voucher processed in the SFS, … up on invoice number within their systems. Agencies may have difficulty identifying overpayment of a single invoice …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/8-one-invoice-voucherCentral Valley School District – Claims Audit (2015M-129)
… through November 30, 2014. Background The Central Valley School District is located in the Towns of Columbia, … claims prior to checks being issued. … Central Valley School District Claims Audit 2015M129 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/central-valley-school-district-claims-audit-2015m-129