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Accidental Death Benefit – Special 20- and 25-Year Plans
… not due to your own willful negligence, an accidental death benefit may be payable on your behalf, regardless of your … a specific meaning with NYSLRS disability and death benefits. We determine whether an incident is an …
https://www.osc.ny.gov/retirement/publications/1517/accidental-death-benefitCost-Saving Ideas: School District Auditing – Claims/Deputy Claims Auditor
… claims auditor: approves vouchers and invoices submitted to the district or BOCES prior to their payment; and ensures proper documentation and … proper district purposes. The auditor must report directly to the board and serve at the board’s pleasure. Hiring a …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-claimsdeputy-claims-auditorIX.5.A Billing for Non-Onboarding Agencies – IX. Federal Grants
… temporary bills that will then get approved systematically by SFS, which then results in the temporary bills being …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5a-billing-non-onboarding-agenciesSchool Tax Relief (STAR) Program (2012-MS-6)
… in the Real Property Tax Law provides a partial exemption from school taxes for most owner-occupied, primary … have grown significantly since the program’s inception, from $582 million in 1998-99 to $3.2 billion in 2010-11. Key … in a shared database that contains STAR information from other assessing jurisdictions in New York and other …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2013/02/28/school-tax-relief-star-program-2012-ms-6Oversight of the Nourish New York Program
… pandemic revealed weaknesses in the State’s food supply system and caused serious economic hardships for farms and …
https://www.osc.ny.gov/state-agencies/audits/2023/09/21/oversight-nourish-new-york-programAudits of Local Governments: The Audit Process
… A risk assessment process precedes most Office of the New York State Comptroller (OSC) audits of local governments and …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-audit-processOpinion 88-73
… TOWN LAW, §55-a: A town other than a suburban town may not establish a capital reserve fund for improvement district … a capital reserve fund for improvement district purposes. You note that suburban towns are authorized by Town Law, … or equipment so long as the repairs are of a type which do not recur annually or at shorter intervals (General …
https://www.osc.ny.gov/legal-opinions/opinion-88-73Oracle Charter School – School Building Acquisition and Leave Accrual Records (2013M-290)
… Purpose of Audit The purpose of our audit was to examine the School’s process for acquiring building space … did not demonstrate that it used an appropriate process to ensure it obtained a suitable building site at a … site or alternative sites. Consequently, the School agreed to an arrangement requiring it to pay more than $5.1 million …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/oracle-charter-school-school-building-acquisition-and-leave-accrualCentral New York Regional Market Authority – Financial Condition (2024M-18)
… [read complete report – pdf] Audit Objective Determine whether the Central … managed the Authority’s financial condition and planned for future capital and operational needs. Key Findings The … manage the Authority’s financial condition and plan for future capital and operational needs. The Authority’s …
https://www.osc.ny.gov/local-government/audits/public-authority/2024/05/14/central-new-york-regional-market-authority-financial-condition-2024m-18DiNapoli: Former Durhamville Fire Department Treasurer Arrested for Allegedly Stealing Over $92,000
… A former treasurer of the Durhamville Fire Department, Kimberly Simchik, was arrested for allegedly … State Police announced today. “Ms. Simchik allegedly used Fire Department funds for her own entertainment betraying her … of fraud involving taxpayer money by calling the toll-free Fraud Hotline at 1-888-672-4555, by filing a complaint …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-former-durhamville-fire-department-treasurer-arrested-allegedly-stealing-over-92000Comptroller DiNapoli Releases School Audits
… School District and the Randolph Central School District. “In an era of limited resources and increased accountability, … and earning leave accruals to which they are entitled. In addition, district officials have not developed a … last three years, the district appropriated $941,081 more in unrestricted funds than needed because the district also …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-school-auditsBrighter Choice Charter Middle School for Boys – Financial Operations (2013M-348)
… Brighter Choice Charter Middle School for Boys is located in the City of Albany, and is governed by a Board of … into a three-year compact agreement with the Foundation in June 2011. All Board members voted in favor of the compact … from voting because he is also the Foundation’s Executive Director. The compact does not describe in detail the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/brighter-choice-charter-middle-school-boys-financial-operations-2013m-348Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … Chesterfield, which bills, collects and enforces charges for water and sewer districts. The board did not approve any of the water and sewer rates that were used for the districts within the town. Fishers Island Waste …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School Audits
… District and the Penn Yan Central School District . “In an era of limited resources and increased accountability, … was created by Comptroller DiNapoli to promote openness in government and provide taxpayers with better access to the …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-audits-1Downtown Ithaca Business Improvement District (DIBID) – Disbursements (2012M-252)
… six of the 20 checks we tested, totaling $3,316, did not have sufficient documentation. Although DIA officials … or bills attached to the claims, taxpayers do not have any assurance that these monies were used for valid …
https://www.osc.ny.gov/local-government/audits/district/2013/04/05/downtown-ithaca-business-improvement-district-dibid-disbursements-2012m-252Problem Claims – Improving the Effectiveness of Your Claims Auditing Process
… If the answer to any question posed in the earlier section (Claims … The following actions and remedies may be available to the body or official responsible for auditing claims: If … approved the claim. The official should contact the vendor to request a more detailed claim and to educate the vendor on …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/problem-claimsCity of Yonkers – Budget Review (B17-6-11)
… the current and future years. Background The Office of the State Comptroller, as Fiscal Agent for the City of Yonkers …
https://www.osc.ny.gov/local-government/audits/city/2017/07/07/city-yonkers-budget-review-b17-6-11IX.6.D HHS Payment Management System – IX. Federal Grants
… funds in non-expired status in the PMS account. For any awards that have passed their 90-day liquidation date, the payment … result in the account being frozen, thereby preventing any additional drawdowns from being processed until the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6d-hhs-payment-management-systemVillage of Westbury – Purchasing, Claims Audit and Information Technology (2013M-301)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls over selected … employees use requisitions and purchase orders prior to ordering goods and services. Restrict the use of confirming purchase orders to exceptional situations, such as a documented emergency …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-westbury-purchasing-claims-audit-and-information-technology-2013m-301State Agencies Bulletin No. 1800.1
… This bulletin supersedes Payroll Bulletin 1800 Purpose The purpose of this bulletin is … of Household status; and Existing employees who wish to change their Federal tax withholding Background The IRS has … employee terminated in a previous year and rehired in 2020 does not submit a new Form W-4, the default withholding will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18001-2020-form-w-4-employees-withholding-certificate-and-payserv-federal