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Town of Mansfield – Financial Management and Claims Processing (2012M-241)
… The Board adopted budgets using fund balance to reduce the tax levy with no systematic approach to ensure that …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-mansfield-financial-management-and-claims-processing-2012m-241Comsewogue Public Library – Cash Disbursements and Procurement (2013M-316)
… Purpose of Audit The purpose of our audit was to examine the Library’s controls over cash disbursements and … totaling more than $1.3 million were made prior to Board approval. Had the Board authorized the payment of … Board approval. The Treasurer does not sign all checks to pay claims. Rather, the Board authorized that supplemental …
https://www.osc.ny.gov/local-government/audits/library/2014/01/31/comsewogue-public-library-cash-disbursements-and-procurement-2013m-316Wyandanch Public Library – Oversight of Library Resources (2013M-399)
… is a School District Public Library that is located in the Town of Babylon in Suffolk County. The Library is governed by a five-member … cash receipts and received payments that were not included in her contractual agreement. The Board did not enforce …
https://www.osc.ny.gov/local-government/audits/library/2014/11/20/wyandanch-public-library-oversight-library-resources-2013m-399Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 170,000 …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-releases-school-district-auditsShelter Island Union Free School District –Financial Condition (2014M-132)
… December 31, 2013. Background The Shelter Island Union Free School District is located in the Town of Shelter Island … with statutory directives. … Shelter Island Union Free School District Financial Condition 2014M132 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/shelter-island-union-free-school-district-financial-condition-2014m-132Assessment and Collection of Selected Penalties
… does not take any enforcement actions against carriers who do not pay; instead WCB routinely sends quarterly billing …
https://www.osc.ny.gov/state-agencies/audits/2013/09/24/assessment-and-collection-selected-penaltiesAlbany 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 internal controls … did not disclose material issues, the clerks’ ability to control all cash receipts and disbursement functions … of unsatisfied restitution orders from receiving the money to which they are entitled. The Department’s software does …
https://www.osc.ny.gov/local-government/audits/county/2014/02/07/albany-county-probation-department-internal-controls-over-financial-operationsReal Estate Portfolio
… Niagara Frontier Transportation Authority has accounted for all of its real estate holdings, established a value for those holdings, and determined the need to either hold or … public authority to maintain adequate inventory controls for its property and report annually on all property held. It …
https://www.osc.ny.gov/state-agencies/audits/2014/03/27/real-estate-portfolioVillage of Red Creek – Board Oversight of the Clerk-Treasurer and Water Operations (2014M-173)
… of their water distribution system, enhance the financial health of the Village’s water fund and preserve water …
https://www.osc.ny.gov/local-government/audits/village/2014/10/24/village-red-creek-board-oversight-clerk-treasurer-and-water-operations-2014m-173Town of Northampton – Financial Management and Internal Controls Over Town Clerk Receipts (2012M-233)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial management … 1, 2011, through February 29, 2012. Background The Town of Northampton is located in Fulton County and has a …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-northampton-financial-management-and-internal-controls-over-town-clerk-receiptsAmsterdam Housing Authority – Claims Processing and Related Not-for-Profit Corporations (2013M-126)
… audits the claims, including payments made for the reimbursement of his own travel costs. Our review of claims …
https://www.osc.ny.gov/local-government/audits/city/2013/08/23/amsterdam-housing-authority-claims-processing-and-related-not-profit-corporationsSyracuse Industrial Development Agency – Project Approval and Monitoring and Administration of the Development Fund (2015M-240)
… Purpose of Audit The purpose of our audit was to review the Agency’s process for … public benefit corporation established by a special act of the New York State Legislature in 1979 for the benefit of …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/01/08/syracuse-industrial-development-agency-project-approval-andCity of Poughkeepsie – Budget Review (B6-17-1)
… taxes by 16.5 percent. The budgeted RPT of $22,382,352 does not include an additional $825,000 that was levied, …
https://www.osc.ny.gov/local-government/audits/city/2017/02/09/city-poughkeepsie-budget-review-b6-17-1North Greenbush Common School District – Budgeting (2016M-112)
… The North Greenbush Common School District is located in the Town of North Greenbush, Rensselaer County. The … incurred operating surpluses totaling more than $900,000 in these three years and did not use any of the $500,000 … Discontinue the practice of adopting budgets that result in the appropriation of fund balance that is not used to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/north-greenbush-common-school-district-budgeting-2016m-112Gloversville Enlarged City School District – Board Oversight and Information Technology (2013M-180)
… documented. Audit all claims against the District prior to payment or appoint a claims auditor to do so. Adopt a formal …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/gloversville-enlarged-city-school-district-board-oversight-andThe Ex-spouse’s Payments – Divorce and Your Benefits
… taxable. NYSLRS will mail a 1099-R form to the ex-spouse for taxable payments made during the prior calendar year. An …
https://www.osc.ny.gov/retirement/members/divorce/ex-spouses-paymentsXI.2.G Submission and Retention of Bids/Proposals – XI. Procurement and Contract Management
… When submitting to the Office of the State Comptroller (OSC) contract transactions requiring OSC approval, State agencies are required to submit the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2g-submission-and-retention-bidsproposalsMedicaid Program – Impact of Rejected Encounters on the Collection of Drug Rebates
… managed care recipients. MCOs send this information to DOH on encounter claims to DOH’s encounter system. DOH and its rebate contractor use the drug utilization information on the encounter claims to submit rebate invoices to drug … validated by system controls. We found that DOH does not have a process for performing detailed reviews of rejected …
https://www.osc.ny.gov/state-agencies/audits/2024/12/23/medicaid-program-impact-rejected-encounters-collection-drug-rebatesElectronic Fund Transfer Instructions
… Book Transfer, CHIPS, EFT or Federal Wire payment to the New York State Office of Unclaimed Funds. If you are unfamiliar … your bank for guidance with the transaction. Bank JP MORGAN CHASE Account Name SNY BUREAU OF ABANDONED PROPERTY …
https://www.osc.ny.gov/unclaimed-funds/reporters/electronic-fund-transfer-instructionsOpinion 99-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … implication therefrom (see, e.g., Civil Service Forum v New York City Transit Authority , 4 AD2d 117, 163 NYS2d 476 affd …
https://www.osc.ny.gov/legal-opinions/opinion-99-4