Search
State Comptroller DiNapoli Releases Municipal & School Audits
… could achieve greater savings by modifying the terms of the program. For example: the district should review the … to help prevent unauthorized use, access and loss. In addition to sensitive information technology control … needed. Twenty-two of these accounts have not been used in more than five years. Town of German – Supervisor’s …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-audits-0South Country Central School District – Procurement (2013M-91)
… District’s budgeted expenditures for the 2012-13 fiscal year totaled $114.9 million, funded primarily with real … and State aid. Actual expenditures for the 2011-12 fiscal year totaled $105.8 million. Key Finding The District …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/28/south-country-central-school-district-procurement-2013m-91State Comptroller DiNapoli Releases School Audits
… audits of Ballston Spa Central School District , Dover Union Free School District , Mamaroneck Union Free School … , Mattituck-Cutchogue Union Free School District and the Plainview-Old Bethpage Central School District . "In an … – Retiree Health Insurance (Nassau County) The district does not have procedures for independently verifying whether …
https://www.osc.ny.gov/press/releases/2018/10/state-comptroller-dinapoli-releases-school-auditsSchoharie Central School District – Financial Condition (2013M-263)
… Purpose of Audit The purpose of our audit was to examine the … The Schoharie Central School District is located in portions of Schoharie, Albany, Montgomery and Schenectady … $8 million less than budgeted over a five-year period. In addition, although the Board appropriated on average …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/schoharie-central-school-district-financial-condition-2013m-263George F. Johnson Memorial Library – Library Expenditures (2016M-214)
… Purpose of Audit The purpose of our audit was to assess Library … The George F. Johnson Memorial Library is located in the Town of Union and the Village of Endicott in Broome County. The Library is governed by a nine-member …
https://www.osc.ny.gov/local-government/audits/library/2016/08/05/george-f-johnson-memorial-library-library-expenditures-2016m-214State Comptroller DiNapoli Releases Municipal Audits
… approximately $1 million during the audit period because of the board’s hindered ability to recognize revenue … expenditures. The adopted budgets were also not maintained in the financial accounting software. In addition, no budget-to-actual reports were prepared to …
https://www.osc.ny.gov/press/releases/2020/12/state-comptroller-dinapoli-releases-municipal-auditsRotterdam-Mohonasen Central School District – Claims Processing (2013M-19)
… Purpose of Audit The purpose of our audit was to evaluate the District’s internal controls over the claims … The Rotterdam-Mohonasen Central School District is located in Schenectady County. The District is governed by the Board … taxes and State aid. Key Finding District officials have established adequate controls over the claims processing …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/rotterdam-mohonasen-central-school-district-claims-processing-2013m-19State Agencies Bulletin No. 2009
… bulletin is to inform agencies of the content information for the 2021 Form 1042-S. Affected Employees All Nonresident … are affected. Background According to the IRS instructions for Form 1042-S, amounts subject to reporting on Form 1042-S … Income The amount is the gross sum of all payments made for the calendar year 2021. Box 3: Chap. 3 This box should …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2009-form-1042-s-foreign-persons-u-s-source-income-subject-withholdingState Agencies Bulletin No. 1900
… agencies of the content information for the 2020 Form 1042-S. Affected Employees All Nonresident Aliens receiving a Scholarship, employed as an Honoraria, or taking advantage … that apply to the types of payments made by the State of New York are Exemption Code 04 (Exempt under tax treaty) and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1900-form-1042-s-foreign-persons-u-s-source-income-subject-withholdingAccounts Payable Advisory No. 5
… when processing payments to vendors. Improper preparation of vouchers payable for USPS and related postal services may … services, including specific information to be included in the invoice number field please refer to the GFO , Chapter … note there is a new requirement for entering information in the Invoice Field for payments to Pitney Bowes to fund …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/5-complex-entity-payments-postageAlexandria Central School District – Financial Condition Management (2020M-109)
… fund balance for operations. The surplus fund balance in the general fund exceeded the 4 percent statutory limit … policy. Officials did not implement the recommendations in our audit report released in March 2016. This audit contains similar findings and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/12/30/alexandria-central-school-district-financial-condition-management-2020mCortland County - Financial Management and Reporting (2019M-162)
… accounting firms to correct the accounting records. Did not have policies and procedures in place to receive or …
https://www.osc.ny.gov/local-government/audits/county/2019/11/27/cortland-county-financial-management-and-reporting-2019m-162Lake Pleasant Central School District - School District Website (S9-19-36)
… maintained a website but certain financial information was not posted, resulting in a lack of transparency. Information … documents to make informed decisions. Officials did not post: The final annual budget and audit reports. … audit in an easily accessible location. Officials did not prepare: A multiyear financial plan. Posting a prepared …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/lake-pleasant-central-school-district-school-district-website-s9-19-36Gates-Chili Central School District - Financial Management (2019M-53)
… report - pdf] Audit Objective Determine whether the Board and District officials adopted realistic budgets and effectively managed fund balance and reserves. Key Findings District officials circumvented …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/gates-chili-central-school-district-financial-management-2019m-53Medicaid Program – Medicaid Overpayments for Medicare Part B Services Billed Directly to eMedNY
… for the Part B coinsurance on services Medicaid did not cover. Overpayments totaling $1.1 million to providers …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/medicaid-program-medicaid-overpayments-medicare-part-b-services-billed-directly-emednyNYS Comptroller DiNapoli: Amazon Must Ensure Its Business Is Not Adding to Racial Inequality
… safety and was described by Amazon’s General Counsel as “not smart or articulate.” Through its Whole Foods’ division, …
https://www.osc.ny.gov/press/releases/2020/12/nys-comptroller-dinapoli-amazon-must-ensure-its-business-not-adding-racial-inequalityFinger Lakes United Cerebral Palsy – Compliance With the Reimbursable Cost Manual
… (CFR) were properly calculated, adequately documented and allowable under the State Education Department’s (SED’s) … with learning disabilities in Geneva, Canandaigua, and Waterloo, NY. Happiness House is reimbursed for preschool … directly related to the special education program and properly documented. For the fiscal year ended June 30, …
https://www.osc.ny.gov/state-agencies/audits/2015/11/05/finger-lakes-united-cerebral-palsy-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits were issued. East Syracuse-Minoa Central … officials did not properly authorize and monitor overtime for non-instructional employees or review the overtime …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-school-district-auditsCUNY Bulletin No. CU-696
… instructions for processing the CUNY Health Benefits Buy-Out Waiver Program. Affected Employees Eligible CUNY … to all employment and income taxes. Federal, State, and New York City income tax withholding will be calculated using the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-696-city-university-new-york-cuny-health-benefits-buy-outSchenectady County Industrial Development Agency – Project Approval and Monitoring (2014M-338)
… purpose of our audit was to review the Agency’s process for evaluating and monitoring projects for the period January … support include State mortgage and sales tax exemptions, real property tax abatement and low interest bonds. The … of Agency benefits to affected local governments and school districts. Key Recommendations Ensure that all project …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schenectady-county-industrial-development-agency-project