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Payments Not Requiring Pre-Audit – Improving the Effectiveness of Your Claims Auditing Process
… through some other authorization process or are the result of statutory requirements, existing contractual commitments … other required obligation. They include: Fixed salaries of officers or employees regularly engaged at agreed-upon … and Local Retirement System as billed by OSC. These types of payments should not be included on the abstract of audited …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/payments-not-requiring-pre-auditXIII.10.A Refunds Owed to the State by an Employee - Using a State-Issued Check – XIII. Employee Expense Reimbursement
… XII, Section 9.C - Reissuing or Cancelling a Vendor Check of this Guide. The Department of Taxation and Finance, Division of the Treasury will cancel the check and the Office of the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10a-refunds-owed-state-employee-using-state-issued-check2022 Financial Condition Report – 2022 Financial Condition Report
… As State policymakers responded to the challenges of the COVID-19 pandemic and accompanying volatility in the … Report can help New Yorkers better understand the impacts of the COVID-19 pandemic and the State and federal policy … this Report This report provides citizens with an overview of the financial condition of New York State. It presents …
https://www.osc.ny.gov/reports/finance/2022-fcrRemsenburg-Speonk Union Free School District – Claims Processing (2013M-128)
… Purpose of Audit The purpose of our audit was to evaluate the District’s internal controls … Free School District (District) is located in the Town of Southampton, Suffolk County. The District is governed by a …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/12/remsenburg-speonk-union-free-school-district-claims-processing-2013m-128Stillwater Central School District – Payroll (2017M-104)
… Purpose of Audit The purpose of our audit was to determine whether District employees … Central School District is located in the counties of Saratoga, Rensselaer and Washington. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/stillwater-central-school-district-payroll-2017m-104Nyack Union Free School District – Reserve Funds (2014M-185)
… Purpose of Audit The purpose of our audit was to examine the District’s reserve funds for … Nyack Union Free School District is located in the Towns of Clarkstown and Orangetown in Rockland County. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/03/nyack-union-free-school-district-reserve-funds-2014m-185Haverstraw-Stony Point Central School District – Financial Condition (2014M-275)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Point Central School District is located in the Towns of Haverstraw and Stony Point, Rockland County, and operates … and 983 employees. The District is governed by the Board of Education, which comprises seven elected members. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/haverstraw-stony-point-central-school-district-financial-condition-2014mElwood Union Free School District - Claims Auditing (2019M-31)
… Achievements Due to the District’s well designed system of internal controls, we designed our testing to determine if … consistently. We reviewed 110 claims totaling $414,749 of the 1,104 claims paid during our audit and found that the … District officials implemented a well-designed system of internal controls over the claims audit process. There …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/05/elwood-union-free-school-district-claims-auditing-2019m-31Tuckahoe Common School District - Financial Condition (2018M-191)
… officials: Overestimated expenditures by an annual average of $1.2 million (about 7 percent) from fiscal years 2014- 15 through 2016-17. Appropriated a total of $1.8 million (3 percent of the subsequent year’s budgeted appropriations) in fund …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-financial-condition-2018m-191EDSS - Procurement Record Help
… require for my Procurement Record? Depending on the type of Procurement Record type selected, a list of suggested documents will display on the “Attach” page of EDSS. What are the Procurement Record types? Based on the …
https://www.osc.ny.gov/state-agencies/contracts/edss-procurement-record-helpDiNapoli Op-Ed in Newsday Urges Leaders to Seize This Chance to Improve NY’s Finances
… State continues to mount a steady recovery from the depths of the pandemic’s devastation, regaining 50% of the jobs lost and surpassing financial plan expectations … economic rebound, new tax increases and a historic amount of federal aid that virtually eliminated budget gaps for …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-op-ed-newsday-urges-leaders-seize-chance-improve-nys-financesState Comptroller DiNapoli Releases State Audits
… People With Developmental Disabilities: The Association of Neurologi`cally Impaired Brain Injured Children, Inc. … and duplicate payments to a contractor. Department of Health (DOH): Facility Structure, Safety, and Health Code … four recommendations were all implemented. Department of Health: Medicaid Overpayments for Certain Medicare Part C …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-state-audits-0Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Arkport Central School District , Erie 2-Chautauqua-Cattaraugus Board of Cooperative Educational Services , Fabius-Pompey Central … auditors found no significant exceptions with the accuracy of the payment of salaries, wages or separation payments. …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-audits-0Montrose Fire District – Claims Auditing (2025M-53)
… Objective Did the Montrose Fire District (District) Board of Commissioners (Board) properly audit claims? Audit Period … the Audit Area The claims audit is often the last line of defense for preventing unauthorized, improper or … to ensure sales taxes are not paid going forward. 42 out of 60 credit card claims (70 percent) totaling $5,117 without …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/17/montrose-fire-district-claims-auditing-2025m-53State Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of Frontier Central School District , Iroquois Central School … and the Wyandanch Union Free School District . "In an era of limited resources and increased accountability, it’s … Frontier Central School District – Procurement of Professional Services (Erie County) The district did not …
https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-school-auditsComptroller DiNapoli and State Fiscal Officers Urge Federal Administration to Curb Harmful Immigration Enforcement Actions
… communities across the nation. Donald J. Trump President of the United States The White House 1600 Pennsylvania … enforcement activities and their consequences. Each of us has deep concerns about the human toll, the climate of fear, and the violence and death accompanying these …
https://www.osc.ny.gov/press/releases/2026/02/comptroller-dinapoli-and-state-fiscal-officers-urge-federal-administration-curb-harmful-immigrationSign up for emails DiNapoli: Former Tupper Lake Fire Treasurer Pleads Guilty in $30k Theft
… by State Comptroller Thomas P. DiNapoli. Brown, 54, of Tupper Lake, pleaded guilty in Franklin County Court last … debt. The audit recommended that the Tupper Lake VFD Board of Directors: Require the VFD treasurer to properly reconcile … on a monthly and annual basis; Perform a thorough review of supporting documentation for all claims, including for …
https://www.osc.ny.gov/press/releases/2016/02/sign-emails-dinapoli-former-tupper-lake-fire-treasurer-pleads-guilty-30k-theftDiNapoli Urges Consumers to Read the Fine Print on Gift Cards This Holiday Season
… office as abandoned property after five years of dormancy. In State Fiscal Year 2013-2014, $5.8 million … encouraged New Yorkers to use gift cards within a year of purchase to avoid inactivity fees. While some gift card … purchasing a gift card. Under the Federal Credit Card Act of 2009, many types of retail cards sold after August 22, …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-urges-consumers-read-fine-print-gift-cards-holiday-seasonComptroller DiNapoli and Mayor Brown Urge Buffalo Residents to Claim $88 Million in Lost Money
… said there is $88,208,650 owed to residents in the city of Buffalo. There is over $265 million owed to residents in … Buffalo. It only takes five minutes to see if we have any of your money," said DiNapoli. "And we’ve made it easier than … DiNapoli to help get money back into the pockets of rightful owners or their descendants here in Buffalo," …
https://www.osc.ny.gov/press/releases/2017/03/comptroller-dinapoli-and-mayor-brown-urge-buffalo-residents-claim-88-million-lost-moneyDiNapoli: Read Fine Print on Gift Cards this Holiday Season
… said New Yorkers should use their gift cards within a year of purchase to avoid inactivity fees and register cards with … office as abandoned property after five years of dormancy. In State Fiscal Year 2016-17, $14.8 million from … help you avoid fees." Under the Federal Credit Card Act of 2009, many types of retail cards sold after August 22, …
https://www.osc.ny.gov/press/releases/2017/11/dinapoli-read-fine-print-gift-cards-holiday-season