Search

Comptroller DiNapoli Releases School Audits

… . State Comptroller DiNapoli has made it a priority to audit school district, BOCES and charter school finances and operations to ensure money is being spent appropriately and effectively. The Comptroller’s audits are designed to help schools improve their financial management practices …

https://www.osc.ny.gov/press/releases/2016/09/comptroller-dinapoli-releases-school-audits

Comptroller DiNapoli Releases School Audits

… district and charter school finances and operations, my office continues to provide taxpayers the assurance that … budget includes the appropriation of $3.5 million of fund balance to help finance operations. The district’s proposed … financial condition. District officials appropriated fund balance as a funding source for the past three years in …

https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-school-audits-0

DiNapoli Releases Profile of State's Economic Development Agency

… that found there is minimal financial information for many of its 168 subsidiaries and limited public reporting on … to promote transparency on government spending, including how funds are used for state and local economic development … and employment, as well as accountability and transparency in its operations. For fiscal year (FY) 2013, ESDC reported …

https://www.osc.ny.gov/press/releases/2015/02/dinapoli-releases-profile-states-economic-development-agency

State Comptroller DiNapoli Releases Audits

… diagnosis that the medical records did not appear to support. In a follow-up, auditors found DOH officials made … of the Medicaid Inspector General had not taken action to review the Medicaid overpayments and make any recoveries. … Living Inc. (2019-S-60) OMH takes certain steps to ensure costs and other information reported by providers …

https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-audits

State Comptroller DiNapoli Releases Municipal Audits

… The clerk also did not report or remit any fees received to the supervisor or New York State Agriculture and Markets. … exceeded the cap and did not pass the required local law to override the cap. Town of East Hampton - Budget Review … caused by the pandemic may require adjustments to the budget throughout the year. The proposed budget …

https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-audits-0

State Police Bulletin No. SP-222

… Purpose The purpose of this bulletin is to inform the Division of State Police of OSC’s Automatic … of Absence/MTS, and Leave of Absence/MLL), and who returns to the payroll by 10/31/2022, may receive the payment upon … in the calculation of overtime compensation (refer to the  Online Payroll Manual  accessed from the  PayServ …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-222-2021-state-police-expertise-pay

State Comptroller DiNapoli Releases Municipal & School Audits

… did not properly manage network user account controls to help maintain continuity of business office operations and … control weaknesses were confidentially communicated to district officials. Rondout Valley Central School District … totaling $17,762 and did not maintain documentation to justify why they used nine sole source providers for the …

https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits

Opinion 94-16

… board member and treasurer is stockholder) GENERAL MUNICIPAL LAW, §§800(3), 802(2)(a), 803, 883: An individual … In addition, disclosure of interest pursuant to General Municipal Law, §803 is not required. The individual, however, … General Municipal Law, §806(1) authorizes IDAs to have a code of ethics setting forth for the guidance of its officers …

https://www.osc.ny.gov/legal-opinions/opinion-94-16

SUNY Bulletin No. SU-314

… for overtime payments that cannot be calculated by the NYS Payroll System. Agency Actions Beginning in …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-314-pilot-program-establishing-temporary-overtime-rates

IV.3.A Taxes – IV. Accounting Codes - Uses and Descriptions

… as prescribed in Tax Law §205. Business Taxes - Insurance 30221 Excess Line Broker Insurance Premium Tax Tax imposed on insurance premiums paid to an insurer not authorized to do …

https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3a-taxes

State Comptroller DiNapoli Releases Municipal & School Audits

… Thomas P. DiNapoli today announced the following local government and school audits were issued. Richford Fire … Planning and Board Oversight (Tioga County) The board did not adequately plan for long-term capital and financial … was accurate, complete or timely. The board also did not receive accurate monthly cash balances for the audit period …

https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits-0

West Nyack Fire District – Claims Processing (2014M-259)

… Purpose of Audit The purpose of our audit was to examine the District’s claims processing for the period … of the State and provides fire protection services to portions of the Town of Clarkstown. The District is … card transactions reviewed did not have documentation to support purchases made. Expense reports for travel …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/17/west-nyack-fire-district-claims-processing-2014m-259

West Corners Fire Company – Accounting for Cash Receipts and Disbursements (2014M-215)

… Purpose of Audit The purpose of our audit was to determine whether Company officials ensured that the … or cash receipt requirements. While disbursements appeared to be for proper Company purposes and were recorded in the … could not be verified. Key Recommendations Revise bylaws to include policies and procedures that establish controls …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/05/west-corners-fire-company-accounting-cash-receipts-and

Vestal Fire Department – Financial Activities (2014M-265)

… Purpose of Audit The purpose of our audit was to evaluate internal controls over selected financial … Fire District which provides fire protection services to the Town. The Department, which is governed by a 19-member … The Board did not monitor compliance with the bylaws to ensure that officers were executing them sufficiently. The …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/vestal-fire-department-financial-activities-2014m-265

Comptroller DiNapoli Releases Municipal Audits

… taxes totaling nearly $1.4 million in 2017 and 2018 to the town supervisor or county treasurer each week, as … clerk fees within the required timeframe or remit them to the supervisor in a timely manner. Onondaga County … Agency officials did not have adequate controls in place to help ensure that all cash receipts were recorded and …

https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-municipal-audits-0

Wayne County Water and Sewer Authority – Water and Sewer Operations and Wastewater System Cybersecurity (2017M-276)

… Purpose of Audit The purpose of our audit was to determine whether Authority officials ensured that water … whether officials adequately safeguarded electronic access to the Authority’s water and wastewater systems for the … $405,000. The Authority did not establish a formal process to review or approve water and sewer penalties or account …

https://www.osc.ny.gov/local-government/audits/county/2018/04/06/wayne-county-water-and-sewer-authority-water-and-sewer-operations-and-wastewater

Magee Volunteer Fire Department, Inc. – Financial Activities (2017M-294)

… Purpose of Audit The purpose of our audit was to determine whether financial activity was properly recorded … in Seneca County and contracts with the Town of Tyre to provide fire protection services to Town residents. The Department is governed by an elected …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/03/30/magee-volunteer-fire-department-inc-financial-activities-2017m

Westchester County – Budget Review (B18-6-2)

… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … for sales tax collections, we estimate total collections to be closer to $538.4 million. The County budgeted $246.6 million in …

https://www.osc.ny.gov/local-government/audits/county/2018/03/30/westchester-county-budget-review-b18-6-2

Middletown Enlarged City School District – Financial Condition (2017M-245)

… Purpose of Audit The purpose of our audit was to determine whether the Board and District officials … budgets that appropriate fund balance that is not needed to fund operations. Ensure that the amount of unrestricted … balance policy that outlines the level of fund balance to be maintained and use surplus funds to fund one-time …

https://www.osc.ny.gov/local-government/audits/school-district/2018/02/16/middletown-enlarged-city-school-district-financial-condition-2017m-245

CUNY Bulletin No. CU-377

… Employees Employees in the skilled trade titles of Oiler (CUNY), Stationary Engineer (CUNY) and Senior Stationary Engineer (CUNY) represented by International Union Operating Engineers, …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-377-international-union-operating-engineers-local-30-dues-and