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Saugerties Central School District – Extra-Classroom Activities (2017M-77)
… Purpose of Audit The purpose of our audit was to review District officials’ management of extra-classroom activities for the period July 1, 2015 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/14/saugerties-central-school-district-extra-classroom-activities-2017m-77Attica Central School District – Financial Management (2016M-127)
… Properly report and use statutorily restricted money to pay related debt service expenditures in compliance with statutory requirements. Money improperly residing in the debt service fund should be …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/attica-central-school-district-financial-management-2016m-127Lackawanna City School District – Financial Condition (2014M-119)
… 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 forcing the District to rely on …
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)
… Purpose of Audit The purpose of our audit was to assess the District’s use of capital project resources for the period … through March 26, 2014. Background The Hamburg Central School District is located in the Towns of Hamburg, Boston, … not sufficiently detailed for the taxpayer to know exactly what work was to be performed and what furnishings and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/hamburg-central-school-district-capital-project-2014m-129Quogue Union Free School District – Financial Condition and Cash Receipts (2013M-274)
… Purpose of Audit The purpose of our audit was to examine the Districts controls over its budgeting … District taxpayers. Develop a formal plan indicating how reserves will be funded, how much will be reserved and when reserves will be used. … …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/quogue-union-free-school-district-financial-condition-and-cash-receiptsKing Center Charter School – Purchasing (2013M-215)
… our audit was to examine the School’s purchasing process for the period July 1, 2011, through July 12, 2013. … Background The King Center Charter School was established in 2000 as the first charter school to open in the City of … written price quotations when making purchase decisions. For example, School officials spent $11,346 on computers but …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/king-center-charter-school-purchasing-2013m-215Shelter Island Union Free School District –Financial Condition (2014M-132)
… audit was to examine the District’s financial condition for the period July 1, 2012 through December 31, 2013. … and 100 employees. The District’s actual expenditures for the 2012-13 fiscal year were $9.1 million. Key Findings … operating surpluses totaling approximately $1.2 million for these four years rather than deficits. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/shelter-island-union-free-school-district-financial-condition-2014m-132Albany County Probation Department – Internal Controls Over Financial Operations (2013M-340)
… Background Albany County is located in eastern New York State and has a population of approximately 303,000. The … disbursing restitution money retained in a victims’ trust fund, Department officials have not disbursed these funds in … policy. As of July 2013, the balance in the victims’ trust fund totaled $130,707; this excessive balance precludes many …
https://www.osc.ny.gov/local-government/audits/county/2014/02/07/albany-county-probation-department-internal-controls-over-financial-operationsComptroller DiNapoli Releases School and Municipal Audits
… has no available unrestricted fund balance to mitigate this budgetary deficit. The district reported a deficit … unrestricted general fund balance of $8.9 million at June 30, 2019. Therefore, if current district operating trends … billions in state payments and public authority data. Visit the Reading Room for contract FOIL requests, bid …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-school-and-municipal-auditsHadley-Luzerne Central School District – Financial Condition (2012M-188)
… balance, or reserves, and built up amounts of unexpended surplus funds that exceeded the legal limit in the past two … District appropriated more than $1 million in unexpended surplus each year to help finance the ensuing year’s budget, … District did not use these funds because it generated a surplus each year. The Board has not developed a multi-year …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hadley-luzerne-central-school-district-financial-condition-2012m-188DiNapoli Issues Fiscal Stress Scores For Upstate Cities
… been well received by local officials and taxpayers and it’s clear that we have created a tool that has helped them … The value in our system will be borne out over time as it helps guide local budgeting decisions and the development …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-issues-fiscal-stress-scores-upstate-citiesComptroller DiNapoli Releases Municipal Audits
… of approximately $169,000 were a proper use of district money. In addition, travel and car rental costs of … have been unnecessary and/or an improper use of district money. Lake Champlain–Lake George Regional Planning Board – … eight professional service contracts totaling $384,400. Find out how your government money is spent at Open Book New …
https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-municipal-auditsOperational Advisory No. 27
… that your agency processes transactions that qualify for such an exception, please email the Office of Operations, … indicating the type of transaction and the reason(s) for the exception. Current guidance regarding the Obligation … on all transactions that require an Obligation Date. For additional information, agencies can refer to the GFO, …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/27-accounting-date-policy-change-confirmationDiNapoli: Former Pharmacist Pleads Guilty In $232,000 Fake Prescriptions Scam
… admitted today he faked prescriptions to steal $232,000 in a fraud that was uncovered in two audits by State … for reimbursement to Medicaid and the New York State Health Insurance Program (NYSHIP) from 2008 through 2011. … To read the two audit reports, visit: http://www.osc.state.ny.us/audits/allaudits/093013/12s11.pdf and …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-former-pharmacist-pleads-guilty-232000-fake-prescriptions-scamCUNY Bulletin No. CU-268
… Purpose To explain the agency procedures for reporting rate increases and adjustments for "miscellaneous earnings." … 2/24/03, 3/1/04 and 2/28/05. Increases may be submitted in Pay Period 11C (Institution), paychecks dated 8/31/06. Agency … the employee’s status: For all rate increases, request a Pay Change with the Action/Reason of Pay Rate Chg/CRT (Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-268-retroactive-salary-rate-increases-elevator-mechanicsCUNY Bulletin No. CU-308
… "miscellaneous earnings" Affected Employees CUNY employees in the titles of Oiler (CUNY), Stationary Engineer (CUNY) and … 6/5/07. The new rates and other information are contained in a memorandum from Carmelo Batista, Jr. dated 7/10/07. Effective Date(s) Increases may be submitted in Pay Period 13C (Institution), paychecks dated 9/27/07. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-308-retroactive-rate-increases-employees-titles-oiler-cunyState Agencies Bulletin No. 1717
… Currently, state agencies submit Forms AC1476 or AC230 for Payroll Check Exchange or Reversal. OSC audits these forms … or estate. Effective immediately, OSC’s Bureau of State Payroll Services will issue the new payroll check through SFS … State Payroll Services will issue payroll checks once per week through the Statewide Financial System (SFS). These …
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
… The assignment constitutes an exposure to inherent danger by virtue of unavoidable proximity to vehicular traffic …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/795-50000-lump-sum-payment-special-assignment-duty-pay-sad-certain-employeesMedicaid Program – Improper Fee-for-Service Payments for Pharmacy Services Covered by Managed Care
… for Service Payments for Managed Care Recipients (2007-S-100) … To determine whether Medicaid made improper …
https://www.osc.ny.gov/state-agencies/audits/2015/01/05/medicaid-program-improper-fee-service-payments-pharmacy-services-covered-managed-careOpinion 88-69
… Therefore, since section 122-b authorizes both towns and villages to contract for ambulance services, it is our opinion that a town and a village within the town may each independently contract … contracted for by a town under section 122-b are provided and financed on a town-wide basis (1980 Opns St Comp No. …
https://www.osc.ny.gov/legal-opinions/opinion-88-69