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DiNapoli: State Should Recoup $11.7 Million from Special Education Contractors
… today his auditors found a total of $11.7 million in costs that should be recouped after examining eight … office identified fraud and improper use of taxpayer funds in a series of audits that led to legislative changes that … the services they were promised.” Since taking office in 2007, DiNapoli has completed 126 audits of preschool and …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-state-should-recoup-117-million-special-education-contractorsDiNapoli: MTA Faces Worst Financial Crisis in History
… Transportation Authority Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-mta-faces-worst-financial-crisis-historyColumbia County – Payroll (2014M-121)
… time and attendance and leave accruals were adequate for the period January 1, 2012 through October 3, 2013. … a 23-member Board of Supervisors. Budgeted appropriations for the 2014 fiscal year total approximately $149 million. … payroll system resulted in payments to part-time attorneys for hours not worked. The County does not have comprehensive …
https://www.osc.ny.gov/local-government/audits/county/2014/08/14/columbia-county-payroll-2014m-121Magee Volunteer Fire Department, Inc. – Financial Activities (2017M-294)
… recorded and reported and Department money was safeguarded for the period January 1, 2016 through September 7, 2017. … five-member Board of Directors. Budgeted appropriations for 2017 totaled $118,776. Key Findings The Board and … bank reconciliations consistently prepared and provided for review. The Board has not filed the required Internal …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/03/30/magee-volunteer-fire-department-inc-financial-activities-2017mSaranac Lake Central School District – Financial Management and Extra-Classroom Activities (2017M-274)
… officials effectively managed general fund balance and whether extra-classroom activity (ECA) funds were adequately safeguarded and cash collections and disbursements were properly accounted for during the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/saranac-lake-central-school-district-financial-management-and-extraMarathon Central School District – Fund Balances (2017M-280)
… Purpose of Audit The purpose of our audit was to determine whether the Board and District … for the past three years but decreased as a percentage of ensuing year’s appropriations by 2 percentage points (from …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/marathon-central-school-district-fund-balances-2017m-280Center Moriches Union Free School District – Medicaid Reimbursements (2017M-174)
… The Center Moriches Union Free School District is located in the Town of Brookhaven, Suffolk County. The District, … million. Key Findings The District did not claim $117,670 in costs for individual education plan (IEP)-related services …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/center-moriches-union-free-school-district-medicaid-reimbursements-2017mJordan-Elbridge Central School District – Financial Condition Management (2017M-241)
… adequately managed the District's financial condition for the period July 1, 2013 through June 30, 2017. Background … 1,320 students, had general fund budgeted appropriations for the 2016-17 fiscal year totaling approximately $29 … fund over the past four years without using this money for debt payments. The Board has not adopted comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/26/jordan-elbridge-central-school-district-financial-condition-managementBrewster-Southeast Joint Fire District - Recordkeeping and Procurement (2018M-86)
… Key Findings Accounting records were not accurate as of December 31, 2017. Cash accounts were incorrectly … 45 general ledger accounts did not comply with the Office of the State Comptroller’s (OSC) uniform system of accounts for fire districts. 1 District officials did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/03/brewster-southeast-joint-fire-district-recordkeeping-and-procurement-2018mTravel Advisory No. 5
… are required to use the attachment feature in the SFS to store electronic documents in support of Travel and Expense …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/5-gfo-updates-record-retention-travel-and-expenseContract Advisory No. 22
… Subject: Closing Contracts in the Statewide Financial System (SFS) Guidance: The Office … Bureau of Contracts (BOC) is actively closing contracts in the Statewide Financial System (SFS). Once OSC has closed … orders (encumbrances) are associated with the contract. All purchase orders are in either “Cancelled” or “Complete” …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/22-closed-contracts-statewide-financial-systemMore About This Retirement Plan – New Career Plan
… 6 Police and Fire Retirement System members covered by the New Career Plan. (There is no Tier 4 in the Police and Fire … benefits are provided by Sections 375-h and 375-i of the New York State Retirement and Social Security Law (RSSL) as enacted by the New York State Legislature. PFRS members employed by the city …
https://www.osc.ny.gov/retirement/publications/1515/more-about-retirement-planUpper Jay Fire District – Board Oversight (2023M-24)
… claims for 57 check disbursements totaling $37,561 before payment and did not audit the Treasurer's 2021 records. While …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/upper-jay-fire-district-board-oversight-2023m-24Long-Term Expected Contribution Rates – What Every Employer Should Know
… long-term expected rates by retirement system, tier and plan by clicking on the Final Rates links provided on on the … expected rates to the actual annual contribution rates from for both Employees’ Retirement System (ERS) and Police … Most ERS members are enrolled in the Article 15 retirement plan. Most PFRS employers offer their employees the 384-e …
https://www.osc.ny.gov/retirement/employers/partnership/long-term-expected-contribution-ratesBethlehem Central School District – In-School Internet Connectivity S9-22-1
… Central School District (District) used resources to ensure the District’s Internet connectivity meets the … (NYSED). When tested, the average wireless Internet download speed was 142 Mbps. The District’s contracted … middle and elementary schools. 500 Mbps, with the ability to burst to a total of 1 Gbps for its high school primary …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2022/07/15/bethlehem-central-school-district-school-internet-connectivity-s9-22-1Greater Syracuse Property Development Corporation – Enforcement Mortgages (2017M-39)
… Purpose of Audit The purpose of our audit was to determine if officials have … mortgage property records did not always contain work-in-progress status and an activity history was not retained … Document all communications with buyers to show the work-in-progress property status and retain a historical activity …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/28/greater-syracuse-property-development-corporation-enforcement-mortgagesMadison County - Claims Audit and Payment Process (2019M-142)
… The Treasurer did not control the check signing process for computer generated checks and allowed a credit card …
https://www.osc.ny.gov/local-government/audits/county/2020/01/17/madison-county-claims-audit-and-payment-process-2019m-142Manorville Fire District – Board Oversight and Fuel (2016M-411)
… internal control environment and selected expenditures for the period January 1, 2015 through July 31, 2016. … Board of Fire Commissioners. Budgeted appropriations for 2016 totaled approximately $1.8 million. Key Findings The … to gasoline credit card claims when they are submitted for approval. … Manorville Fire District Board Oversight and …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/10/manorville-fire-district-board-oversight-and-fuel-2016m-411Appendix B — Travel References – Travel and Conference Expense Management
… for New York State Employees Internal Revenue Service, Mileage Reimbursement Rate (search for "mileage rates") New York State Taxation and Finance, Hotel …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/appendix-b-travel-referencesNorwood-Norfolk Central School District – Claims Auditing (2016M-288)
… Purpose of Audit The purpose of our audit was to examine the claims audit process for the … Central School District is located in the Towns of Louisville, Madrid, Norfolk, Potsdam and Stockholm in St. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/norwood-norfolk-central-school-district-claims-auditing-2016m-288