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State Comptroller DiNapoli Releases Municipal Audits
… to interviews with department personnel and inspection of certain documents related to the issues identified in our … has made limited progress implementing corrective action. Of the 10 audit recommendations, one recommendation was … had reported inaccurate sales tax exemptions. Town of Stony Creek – Supervisor’s Records and Reports (2022M-32) …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 1259
… Purpose To provide agency instructions for processing the 2012-2013 … BU05 who meet the eligibility criteria Background Pursuant to a side letter contained in the 2011-2015 Agreement between … employees with peace officer status shall be eligible to receive an incentive payment in return for participating …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1259-2012-2013-pilot-firearms-training-and-safety-incentive-program-paymentX.3.B OSC Vendor Registration – X. Guide to Vendor/Customer Management
… of this Chapter for more information), and disregarded entity (see Section 3.B – Registering a Disregarded Entity … out the appropriate IRS form(s). The Office of the State Comptroller relies on the agency to obtain accurate and … over a set period. Vendor Inquiry\Lookup – Agencies can search this report by TIN, Vendor Name or other vendor …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x3b-osc-vendor-registrationState Agencies Bulletin No. 1602
… Retro Overtime CSEA ROA – Retro OT - Annuals ORC Overtime Recall CSEA RCL – Recall Overtime R2R – Retro OT Recall CSEA RRO – Retro Recall Overtime OWC OT Waiver for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1602-new-overtime-earnings-codes-overtime-eligible-employees-civil-serviceBorrowing Against Your Contributions – Special 20- and 25-Year Plans
… higher (unless the entire loan is nontaxable), so federal withholding can significantly reduce the loan amount payable …
https://www.osc.ny.gov/retirement/publications/1517/borrowing-against-your-contributionsDiNapoli's Auditors Halt $25.3 Million in Suspicious Tax Refunds
… tax returns. My office is watching for those who would con the system to steal the public’s money. Whether these …
https://www.osc.ny.gov/press/releases/2015/04/dinapolis-auditors-halt-253-million-suspicious-tax-refundsDiNapoli: Tax Collector Pleads Guilty After Faking Her Own Tax Payments
… Michelle Sheppard resigned her two public jobs and agreed to pay $4,303 in restitution for dodging her personal town … payments over several years. Sheppard pleaded guilty today to two counts of attempted tampering with public records, an … Sheppard thought her government job gave her the right to tinker with public records and delay her tax payments,” …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-tax-collector-pleads-guilty-after-faking-her-own-tax-paymentsDiNapoli: Springport Town Clerk Faces Criminal Charges
… today for allegedly trespassing on a town computer to boost her retirement benefits with the New York State and … and benefits and prevented Waldron from receiving money to which she was not entitled. "This town clerk marred a 25-year career as a public servant by allegedly trying to pad her hours," DiNapoli said. "Hopefully, her arrest will …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-springport-town-clerk-faces-criminal-chargesIX.6.C Automated Standard Application for Payments (ASAP) – IX. Federal Grants
… Automated Standard Application for Payments (ASAP) is an all-electronic payment … Automated Standard Application for Payments ASAP is an allelectronic payment and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6c-automated-standard-application-payments-asapV.3.B Departments and Agencies – V. Chart of Accounts (COA) Governance
… A of the COA Handbook. The Statewide Department Reporting Tree can also be found on SFS Coach and is organized in the … conform to the first four levels of use in the Department Tree, as these levels are used for statewide reporting. To …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3b-departments-and-agenciesEmpire BlueCross BlueShield Special Items Made to Englewood Hospital and Medical Center from January 1, 2011 through March 31, 2011
… Plan. Empire processes Plan claims for hospital services in accordance with agreements they negotiate with member … $29,193 from Englewood for the overpayments we identified in this audit. Develop and implement the controls necessary …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/empire-bluecross-blueshield-special-items-made-englewood-hospital-and-medical-centerTuckahoe Common School District – Purchasing (2013M-158)
… 2011, to February 28, 2013. Background The Tuckahoe Common School District is located in Suffolk County in the Town of … Tuckahoe Common School District Purchasing 2013M158 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/08/tuckahoe-common-school-district-purchasing-2013m-158Weedsport Central School District – Financial Management (2016M-94)
… audit was to evaluate the District’s financial management for the period July 1, 2012 through March 1, 2016. Background … Board of Education. The District’s operating budget for the 2015-16 fiscal year totaled approximately $17.56 … reserve funds to determine if the amounts are appropriate for the District’s needs. Key Recommendations Continue to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/weedsport-central-school-district-financial-management-2016m-94East Hampton Union Free School District – Network and Financial Application Access and Information Technology Contingency Planning (2022M-8)
… School District (District) officials secured user account access to the network and financial application and developed … plan. Key Findings District officials secured user account access to the financial application but did not secure user account access to the network or develop an IT contingency plan. This …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/08/east-hampton-union-free-school-district-network-and-financial-applicationNorth Colonie Central School District – Claims Processing (2013M-9)
… fiscal year are $94.1 million, and funded primarily with real property taxes and State aid. Key Finding The Board …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/29/north-colonie-central-school-district-claims-processing-2013m-9Yates County – Court and Trust Funds (2025-C&T-1)
… complete report - pdf] Purpose of Review Our objective was to determine whether County officials established appropriate controls to safeguard and account for court and trust funds for the … 1, 2022 through December 31, 2024. Background Pursuant to a court order, certain assets may be provided to the court …
https://www.osc.ny.gov/local-government/audits/county/2025/04/18/yates-county-court-and-trust-funds-2025-ct-1State Comptroller DiNapoli Releases Audits
… for reserve fund use and replenishment or obtain voter approval to liquidate the liability reserve or fund the …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-auditsXIII.10.D Refunds Owed to the State by an Employee - To Agency Sole Custody Account – XIII. Employee Expense Reimbursement
… Refunds to an Agency Sole Custody Account Process and Transaction … of SFS. The Business Unit must maintain documentation to support the advance to the employee and must make that available to the Office of … section provides Online Agencies with information related to refunds owed to the State by an employee using the Due to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10d-refunds-owed-state-employee-using-due-state-offsetAccounts Payable Advisory No. 48
… in the Statewide Financial System (SFS). The use of a standard format results in time saving and processing … for the State. Also, in the event of unclaimed funds, a standard name format increases the likelihood of locating …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/48-paying-single-payment-vendorPoland Central School District – Procurement (2015M-355)
… District is located in the Towns of Newport, Norway, Ohio, Russia, Salisbury and Webb in Herkimer County. The District, which operates two schools with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/poland-central-school-district-procurement-2015m-355