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Attica Central School District – Financial Management (2016M-127)
… the District’s financial management practices and reserves for the period July 1, 2012 through March 18, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $28.2 … reserves were established. Key Recommendations Properly report and use statutorily restricted money to pay related …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/attica-central-school-district-financial-management-2016m-127Shelter Island Union Free School District –Financial Condition (2014M-132)
… that District officials were not following the policy. The unemployment insurance reserve was funded at an excessive level that was … that the amount of the District’s unexpended surplus fund balance is in compliance with Real Property Tax Law …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/shelter-island-union-free-school-district-financial-condition-2014m-132Lackawanna City School District – Financial Condition (2014M-119)
… Purpose of Audit The purpose of our audit was was to assess the … Background The Lackawanna City School District is located in the City of Lackawanna, Erie County and is governed by the … its unexpended surplus funds, a slight timing difference in cash inflows and outflows could result in cash constraints …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/lackawanna-city-school-district-financial-condition-2014m-119Hamburg Central School District – Capital Project (2014M-129)
… capital project, including quantities, details and locations where the work will be performed. Ensure that the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/hamburg-central-school-district-capital-project-2014m-129Hadley-Luzerne Central School District – Financial Condition (2012M-188)
… services or sharing them with other districts, and saving money on energy costs. Given the District’s declining … year. The Board has not developed a multi-year financial plan to improve the budget development process. Key … when reserves will be used. Develop a multi-year financial plan to provide a framework for future budgets and facilitate …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hadley-luzerne-central-school-district-financial-condition-2012m-188Albany County Probation Department – Internal Controls Over Financial Operations (2013M-340)
… Purpose of Audit The purpose of our audit was to determine if the Department has adequate … is located in eastern New York State and has a population of approximately 303,000. The County Legislature serves as …
https://www.osc.ny.gov/local-government/audits/county/2014/02/07/albany-county-probation-department-internal-controls-over-financial-operationsState Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli announced the following school audits have been issued. Bay Shore Union … County) District officials did not seek competition for the services of 16 of 20 professional service providers who were paid $1.42 million. The district’s failure to solicit competition may result in …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases Municipal Audits
… government audits have been issued. Chautauqua County Soil and Water Conservation District – Cash Receipts and Disbursements (2017M-199) The Board did not regularly … records to ensure that receipts were properly recorded and deposited in the bank and that disbursements were …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School and Municipal Audits
… in claims (16 percent) that were either not presented to the board or improperly paid prior to board approval. … claims for $4,100 were paid twice Rochester City School District – Budget Review (Monroe County) A review of the … gallons, is considered non-revenue (lost) water. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-school-and-municipal-auditsDiNapoli: Former Pharmacist Pleads Guilty In $232,000 Fake Prescriptions Scam
… defendant’s scheme and now the taxpayers of New York will get their money back.” The improper payments were exposed …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-former-pharmacist-pleads-guilty-232000-fake-prescriptions-scamOpinion 88-69
… in the opinion. AMBULANCE SERVICE -- Contracts (by village with same entity with which town contracts) GENERAL MUNICIPAL LAW, §122-b: A village may contract for services with a private volunteer … ambulance service with which the town, in which the village is located, also contracts. You ask whether a village …
https://www.osc.ny.gov/legal-opinions/opinion-88-69DiNapoli: Queens Woman Charged With Stealing Nearly $85,000 in NYS Pension Payments Meant for Her Deceased Father
… Albany County Sheriff Craig Apple, she will answer for her crime.” Deanna Hansen’s father, Richard Hansen, retired from …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-queens-woman-charged-stealing-nearly-85000-nys-pension-payments-meant-her-deceased-fatherStatement From NY State Comptroller Thomas P. DiNapoli on Mayor's November Financial Plan Update
… New York State Comptroller Thomas P. DiNapoli released the following statement today regarding the update to the city's Financial Plan: “Today’s release of New York City’s November Financial Plan update highlights the … New York State Comptroller Thomas P DiNapoli released the …
https://www.osc.ny.gov/press/releases/2023/11/statement-ny-state-comptroller-thomas-p-dinapoli-mayors-november-financial-plan-updateXII.5.G Entering the Appropriate Obligation and Accounting Dates on Vouchers – XII. Expenditures
… Obligation Date Agencies must enter the date the liability is incurred in the Obligation Date field of the … by the Division of the Budget. Prepayments (e.g., Insurance, Subscriptions, Maintenance Contracts) Date the … meets an exception, please email the Office of Operations, General Administration at [email protected] indicating …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5g-entering-appropriate-obligation-and-accounting-dates-vouchersMedicaid Program – Improper Fee-for-Service Payments for Pharmacy Services Covered by Managed Care
… premium for every Medicaid recipient enrolled in the MCO, and the MCO arranges for the provision of services its members … paid approximately $46.5 billion in premiums to 92 MCO plans. Key Findings Medicaid inappropriately paid 29,289 …
https://www.osc.ny.gov/state-agencies/audits/2015/01/05/medicaid-program-improper-fee-service-payments-pharmacy-services-covered-managed-careEmpire BlueCross – Overpayments for Physician-Administered Drugs
… Insurance Program (NYSHIP), administered by the Department of Civil Service (Civil Service), provides health insurance … benefits plan for NYSHIP, covering nearly 1.1 million of these members. Civil Service contracts with Empire … BlueCross (Empire) to administer the Hospital Program of the Empire Plan. Empire processes and pays claims for …
https://www.osc.ny.gov/state-agencies/audits/2023/09/27/empire-bluecross-overpayments-physician-administered-drugsOperational Advisory No. 27
… Subject: Accounting Date Policy Change Confirmation Reference: Guide to Financial … be changing the policy regarding the use of Accounting Date in the Statewide Financial System (SFS). This notice … issued on December 1, 2016. The definition of Accounting Date, as defined in the Guide to Financial Operations (GFO), …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/27-accounting-date-policy-change-confirmationState Agencies Bulletin No. 1717
… a Person page in PayServ Also, checks exchanged to next-of-kin or the estate of a deceased employee will be mailed directly to the address on the AC1476 - Report of Check Exchange. Affected Employees Employees who are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1717-new-york-state-salary-exchange-and-reversal-checks-be-mailed-directlyState Agencies Bulletin No. 795
… Employees Employees working for either the Department of Transportation or the Department of Parks, Recreation and … is not used in the calculation of overtime. Payroll Register and Employee Paycheck/Advice The Earn Code SAD and the amount will be displayed on the payroll register. The earnings description Special Assignment to Duty …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/795-50000-lump-sum-payment-special-assignment-duty-pay-sad-certain-employeesDiNapoli Announces Victory in Shareholder Rights Lawsuit Against BJ's Wholesale
… New York State Comptroller Thomas P. DiNapoli, Trustee of the New York … ruled in a shareholder proponent’s favor since the SEC’s recent change in policy, and establishes that companies … beyond. The Fund’s shareholder proposal, submitted under SEC Rule 14a-8, sought “an assessment of risks of …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-announces-victory-shareholder-rights-lawsuit-against-bjs-wholesale