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Select Financial Management Practices
… Region and beyond while emphasizing transparency and public stewardship. The Commission’s 2014 annual report shows … reports - the State of New York Ten-Year Capital Plan, the Public Authorities Reporting Information System (PARIS), and …
https://www.osc.ny.gov/state-agencies/audits/2015/11/05/select-financial-management-practicesOpinion 94-21
… or statutory amendments that bear on the issues discussed in the opinion. TOWN BOARDS -- Powers and Duties (purchase order system) TOWN LAW, §110: The town board, in its discretion, may require multiple signatures for all, … two signatures be obtained to authorize purchase orders in excess of $5,000 in towns. There is no State statute which …
https://www.osc.ny.gov/legal-opinions/opinion-94-21Friendship Central School District – Fund Balance and Reserves (2022M-55)
… the Friendship Central School District (District) Board of Education (Board) and District officials properly managed … officials: Overestimated appropriations by a total of $2.3 million (8 percent) in the three fiscal years … written multiyear financial plan. As a result, as of June 30, 2021, the recalculated surplus fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/22/friendship-central-school-district-fund-balance-and-reserves-2022m-55Herkimer-Fulton-Hamilton-Otsego BOCES – Online Banking (2021M-21)
… Board of Cooperative Educational Services (BOCES) officials established controls to ensure online banking transactions were appropriate and secure. Key …
https://www.osc.ny.gov/local-government/audits/boces/2021/05/14/herkimer-fulton-hamilton-otsego-boces-online-banking-2021m-21State Contract and Payment Actions in January
In January the Office of the State Comptroller approved 1485 contracts for state agencies and public authorities valued at $181 billion
https://www.osc.ny.gov/press/releases/2020/02/state-contract-and-payment-actions-januaryState Contract and Payment Actions in March
… approved 1,644 contracts for state agencies and public authorities valued at $3.4 billion and approved … state's 170,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract … Comptroller approved 1644 contracts for state agencies and public authorities valued at $34 billion …
https://www.osc.ny.gov/press/releases/2020/04/state-contract-and-payment-actions-marchCompliance With Navigation Law
… and quality of life on State waters in accordance with New York State Navigation Law (Navigation Law). The audit covered the period from …
https://www.osc.ny.gov/state-agencies/audits/2020/07/01/compliance-navigation-lawState Contract and Payment Actions in April
… of the Kosciuszko Bridge in Kings County. Unified Court System $8 million to The Legal Aid Society for the Attorneys for Children Program. $2 … million to The Children’s Law Center for the Law Guardian Legal Aid Program. Payment Rejection and Other Cost …
https://www.osc.ny.gov/press/releases/2020/05/state-contract-and-payment-actions-aprilState Contract and Payment Actions in May
… Comptroller approved 791 contracts for state agencies and public authorities valued at $1.2 billion and approved … of Education $4 billion in general aid payments to school districts. Department of Transportation $6.2 million … state's 170,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
https://www.osc.ny.gov/press/releases/2020/06/state-contract-and-payment-actions-mayState Contract and Payment Actions in December
… approved 1,898 contracts for state agencies and public authorities valued at $33.9 billion and approved more … Community Center in Auburn for the Advantage After School Program. Office of the State Comptroller $53.7 million … state's 170,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
https://www.osc.ny.gov/press/releases/2020/02/state-contract-and-payment-actions-decemberMedicaid Program – Improper Payments for Ancillary Services Provided During Hospital Inpatient Admissions
… of Health's eMedNY system processes Medicaid claims for ancillary services in accordance with Medicaid … categories: diagnostic, therapeutic, and custodial. For example, laboratory, physical therapy, and home health … care are typical ancillary services. Medicaid claims for ancillary services are processed by eMedNY, the …
https://www.osc.ny.gov/state-agencies/audits/2014/04/03/medicaid-program-improper-payments-ancillary-services-provided-during-hospital-inpatientDual Employment
… Department of Corrections and Community Supervision (DOCCS) employees who are dually employed at multiple … period April 1, 2010 through February 6, 2013. Background DOCCS is responsible for the confinement and habilitation of … 60 facilities across the State. As of September 1, 2012, DOCCS had 29,796 employees. To ensure adequate staffing at …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employment-2State Agencies Bulletin No. 275
… Purpose To advise agencies of a decrease in New York City resident … and Institution checks dated October 18, 2001. Tax Tables To request a copy of the NYS-50-SUB-New York Withholding Tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/275-changes-new-york-city-resident-withholding-tables-and-new-york-cityWilson Central School District - Financial Management (2022M-22)
… complete report - pdf] Audit Objective Determine whether the Wilson Central School District (District) Board of Education (Board) and District officials properly managed fund balance and reserves. Key Findings The Board and District officials did not properly manage fund …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/wilson-central-school-district-financial-management-2022m-22Public Authority Procurement
… public authorities to comply with certain provisions of the State Finance Law and the Public Buildings Law … public authorities to comply with certain provisions of the State Finance Law and the Public Buildings Law …
https://www.osc.ny.gov/legislation/public-authority-procurementStamford-Harpersfield-Kortright Fire District – Financial Activities (2020M-123)
… Conduct required audits or Adopt a procurement policy, investment policy or code of ethics, as required. Although … the Treasurer’s records. Adopt a procurement policy, investment policy and code of ethics. District officials …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/01/29/stamford-harpersfield-kortright-fire-district-financial-activities-2020mSelected Wage Investigation Procedures (Follow-Up)
… amounts assessed in an effort to compensate workers for the delay in receiving wages owed and which may serve as … critical in promoting compliance and in recovering amounts for aggrieved workers. DOL reported collecting $21 million, … and recovered wages. During that audit, we found that, for 69 of the 150 cases in our sample (46%), investigators …
https://www.osc.ny.gov/state-agencies/audits/2024/02/16/selected-wage-investigation-procedures-followJamestown City School District – Fund Balance and Reserves (2022M-97)
… and District officials: Maintained surplus fund balance in excess of the 4 percent statutory limit and annually … annual average of $6.5 million (8 percent), which resulted in annual operating surpluses and increased fund balance by … fiscal years. Could not demonstrate that the balances in five reserves, totaling approximately $8.7 million, were …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/23/jamestown-city-school-district-fund-balance-and-reserves-2022m-97Attica Central School District – Financial Management (2022M-103)
… complete report – pdf] Audit Objective Determine whether the Attica Central School District (District) Board of Education (Board) and District officials properly managed fund balance and reserves. Key Findings The Board and District officials did not properly manage fund …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/attica-central-school-district-financial-management-2022m-103Homer Central School District - Criminal History Background Checks (2019M-76)
… checks. District officials agreed with our recommendations and indicated they planned to take corrective action. … …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/homer-central-school-district-criminal-history-background-checks-2019m-76