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Oversight of School Fire Safety Compliance (Follow-Up)

… Purpose To determine the extent of implementation of the four recommendations included in our original report, Oversight of School Fire Safety Compliance ( 2015-S-86 ). Background The State … To determine the extent of implementation of the four recommendations included in our …

https://www.osc.ny.gov/state-agencies/audits/2017/11/28/oversight-school-fire-safety-compliance-follow

Agency Financial Reporting Package

… is the internet based reporting system used by the Office of the State Comptroller (OSC) to gather data-in-process … been entered into the Statewide Financial System (SFS) as of the closing date specified in each area. The State's … and financial reporting system under the control of OSC provides for the collection, summarization and …

https://www.osc.ny.gov/state-agencies/agency-financial-reporting-package

Continuity of Operations Planning (Follow-Up)

… Objective To determine the extent of implementation of the two recommendations made in our initial audit report, Division of Homeland Security and Emergency Services: Continuity of … To assess the extent of implementation as of August 27 2019 of the two recommendations included in our …

https://www.osc.ny.gov/state-agencies/audits/2019/09/11/continuity-operations-planning-follow

Beacon City School District – Claims Auditing (2016M-20)

… Beacon, Dutchess County. The District, which operates six schools with approximately 3,400 students, is governed by an … policies for the claims auditor to use as guidance when auditing the claims related to purchases that do not require competitive bidding. The claims auditor did …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/beacon-city-school-district-claims-auditing-2016m-20

Status of the Board-Approved Capital Plan for 2005-2011 (Follow-Up)

… our initial report, Status of the Board-Approved Capital Plan for 2005-2011 (Report 2008-S-48). Background Our initial … status of the project items in the Board-Approved Capital Plan for 2005-2011. We also examined whether the project items on the capital plan were starting and finishing on time and remaining within …

https://www.osc.ny.gov/state-agencies/audits/2013/06/27/status-board-approved-capital-plan-2005-2011-follow

Pavilion Central School District – Claims Audit (2024M-108)

… and corrected and that District officials paid more for goods and services than necessary. Of the 324 claims we … approved 173 claims totaling approximately $1.04 million for payment. We identified more than one concern with … information needed to support that the purchases were for a valid District purpose. Recommendations The audit …

https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/pavilion-central-school-district-claims-audit-2024m-108

Compliance With the Clery Act (Follow-Up)

… Purpose To determine the extent of implementation of the two … the Clery Act, which requires colleges and universities to disclose crime statistics and security policies to help the public make informed decisions when choosing a … To determine the extent of implementation of the two …

https://www.osc.ny.gov/state-agencies/audits/2016/09/02/compliance-clery-act-follow

Sandy Creek Central School District – Cafeteria Operations (2016M-354)

… July 1, 2015 through June 24, 2016. Background The Sandy Creek Central School District is located in the Towns of Sandy Creek, Boylston, Orwell, Redfield, Richland and Williamstown … Sandy Creek Central School District Cafeteria Operations 2016M354 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/sandy-creek-central-school-district-cafeteria-operations-2016m-354

State Agencies Bulletin No. 770

… Purpose To explain procedures for processing Veterans’ Program Incentive Award payments. Affected Employees Eligible Department of Labor Veterans’ Program employees Background The Jobs for Veterans Act (P.L. 107-288) established the requirement for … To explain procedures for processing Veterans Program Incentive Award payments …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/770-department-labor-veterans-program-incentive-awards

DiNapoli's Auditors Halt $21.3 Million in Suspicious 2016 Tax Refunds

… $21.3 million in questionable or fraudulent personal income tax refunds from being paid so far in 2017. DiNapoli's … paid." DiNapoli's office audits New York state personal income tax refunds prior to payment. The Comptroller's … $213 million in questionable or fraudulent personal income tax refunds from being paid so far in 2017 …

https://www.osc.ny.gov/press/releases/2017/04/dinapolis-auditors-halt-213-million-suspicious-2016-tax-refunds

State Comptroller DiNapoli Statement on New York City Mayor's 2024 State of the City Address

… New York State Comptroller Thomas P. DiNapoli released the following statement on the New York City Mayor’s 2024 State of the City address: “Public safety, … New York State Comptroller Thomas P DiNapoli released the following statement on the New York City Mayors 2024 State of the City address …

https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-statement-new-york-city-mayors-2024-state-city-address

DiNapoli: Local Sales Tax Collections Up 2.5% in October Compared to Last Year

… Overall, local collections totaled nearly $1.8 billion, up $43.5 million compared to the same time last year. “Local … was seen in the years before the pandemic, is a positive sign of stability and could help local officials better …

https://www.osc.ny.gov/press/releases/2023/11/dinapoli-local-sales-tax-collections-2-point-5-percent-october-compared-last-year

Hannibal Fire Company – Misappropriation of Funds (2023M-59)

… former Treasurer was able to misappropriate over $850,000 in Company funds during an eight-and-a-half-year period. For example, he was able to: Disburse over $451,000 in unauthorized checks to himself from January 2014 through …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/07/21/hannibal-fire-company-misappropriation-funds-2023m-59

Village of Ocean Beach – Credit Card Usage (2022M-206)

… the Village’s credit cards. We reviewed all 3,108 credit card transactions paid during the audit period totaling … packets. $317,517 did not have a signed receipt or credit card slip. Examples of purchases include: $134,742 from a … Key Recommendations Comply with the Board’s credit card policy and provide guidelines for appropriate use of …

https://www.osc.ny.gov/local-government/audits/village/2023/06/30/village-ocean-beach-credit-card-usage-2022m-206

VIII.1.B Revenue Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries

… A Revenue transfer is used to adjust or reclassify previously posted revenue accounting transactions using a General Ledger … A Revenue transfer is used to adjust or reclassify previously posted revenue accounting transactions using a General Ledger …

https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1b-revenue-transfers

Conclusion – Improving the Effectiveness of Your Claims Auditing Process

… The claims auditing process is known as a "super control" because, when conducted effectively, it can … numbers for each of our regional offices is located at the end of this publication. Please contact the regional … can be directed to OSC’s Division of Legal Services at 518-474-5586. …

https://www.osc.ny.gov/local-government/publications/claims-auditing-process/conclusion

Town of Eastchester – Parking Ticket Collections (2012M-246)

… to May 31, 2012, Town employees issued over 23,600 parking tickets and the Town collected approximately $806,000 in … Court still had $1.89 million in cumulative unpaid parking tickets outstanding as of May 31, 2012. This included 10,599 unpaid parking tickets totaling $851,906 that have been outstanding for more …

https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-eastchester-parking-ticket-collections-2012m-246

Lump Sum Payments – Enhanced Reporting

… using the appropriate earnings code . The following types of payments may be made as a lump sum: Buy back Settlement … appropriate payments and adjustments. ** For a definition of overtime, visit the Overtime Compensation page. For information about overtime limits for members of Tiers 5 and 6, visit the Overtime Limits page . *** For …

https://www.osc.ny.gov/retirement/employers/enhanced-reporting/lump-sum-payments