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XII.9.F Correcting Payments Processed Against the Incorrect Purchase Order – XII. Expenditures
… Units must keep in mind the requirement for unique invoice numbers. Please see Section 5.B - Unique Invoice Number Requirements of this Chapter, for more … a regular voucher, including the requirement for unique invoice numbers. See Section 9.D – Refunds Owed to the State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9f-correcting-payments-processed-against-incorrect-purchase-orderDiNapoli: Former State Employee Arrested for Falsely Claiming She Never Received $4K Loan Check from New York State and Local Retirement System
… received a $4,055 loan check to get a replacement check in the same amount. Both checks were then cashed separately. … a request to NYSLRS for a loan against her pension in the amount of $4,055. After she received the check, Brady … loan check and Brady was sent a new one, which she cashed. In the meantime, the third party had deposited the original …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-former-state-employee-arrested-falsely-claiming-she-never-received-4k-loan-check-new-yorkState Comptroller DiNapoli Releases Municipal Audits
… (Delaware County) The board ensured that $746,000 in cash receipts were properly deposited, recorded and … not reconciled to ensure that all receipts were deposited. In addition, $4,700 in fees were waived without evidence of board approval. Sea …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-2Wyoming County Industrial Development Agency – Project Management (2015M-62)
… fees; did not consistently follow criteria established in the Uniform Tax Exemption Policy (UTEP); and did not ensure that all projects were permissible IDA projects in accordance with statutory requirements. WCIDA has not … investment, employment projections or other goals stated in their applications. Key Recommendations Establish and …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/wyoming-county-industrial-development-agency-projectEmpire BlueCross – Improper Payments for Intraocular Lens Claims Billed by Hospitals
… not covered by fee schedules. Intraocular lenses are used in the treatment of cataracts – the clouding of the lens in the eye – which cause vision problems. A cataract is … not be paid. When hospitals send claims for reimbursement, in addition to general service codes, they typically include …
https://www.osc.ny.gov/state-agencies/audits/2019/12/20/empire-bluecross-improper-payments-intraocular-lens-claims-billed-hospitalsTown of Huntington – Payroll and Legal Services (2013M-28)
… May 31, 2012. Background The Town of Huntington is located in Suffolk County and has a population of approximately … prior to their normal work schedule a total of $15,000 in overtime. If earlier starts are actually necessary, the Town could save $179,000 a year in overtime costs by adjusting the arrival times on …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-huntington-payroll-and-legal-services-2013m-28Town of Hartwick – Financial Condition (2013M-118)
… March 8, 2013. Background The Town of Hartwick is located in Otsego County and has 2,110 residents. The Board comprises … and appropriations of fund balance to finance operations in the highway and fire protection funds. Although Town … operations separately, with sufficient revenues included in the budget for each fund. Consider separate checking …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-hartwick-financial-condition-2013m-118East Ramapo Central School District – Budget Review (B21-5-4)
… Purpose of Budget Review The objective of this review was to provide an independent evaluation of the East Ramapo … budget for the 2021-22 fiscal year. Background Pursuant to Chapter 89 of the Laws of 2016, the New York State Department of Education (SED) is required to appoint up to three monitors to the District to provide …
https://www.osc.ny.gov/local-government/audits/school-district/2021/05/05/east-ramapo-central-school-district-budget-review-b21-5-4State Agencies Bulletin No. 1814
… creating a new Tier 6 that applies to employees joining a retirement system after March 31, 2012. Chapter 18 of the Laws of 2012 amends portions of the Retirement and Social Security Law, Education Law, and the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1814-maximum-salary-contribution-limit-tier-6-members-following-new-yorkVillage of Middleport – Water and Sewer Rents (2013M-313)
… 3, 2013. Background The Village of Middleport is located in Niagara County and has approximately 1,840 residents. The … appropriations for the general, water and sewer funds in the 2013-14 fiscal year total $1.7 million. Key Findings … system” did not ensure that transactions were recorded in a timely manner. The Clerk-Treasurer’s spreadsheets were …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-middleport-water-and-sewer-rents-2013m-313State Comptroller DiNapoli Releases Municipal Audits
… deposit all tax collections within 24 hours as required. In addition, the clerk did not remit real property tax … collections to the town supervisor or the county treasurer in a timely manner. Town of Owasco – Financial Management and … did not adopt an adequate reserve policy, which resulted in the unrestricted general fund balance to increase to an …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-municipal-audits-0Town of Otto – Town Clerk and Tax Collector (2012M-214)
… Background The Town of Otto is a rural community located in Cattaraugus County, with a population of 800 residents. … including her own, which totaled $950 and is included in the $4,134. Furthermore, the Clerk discarded tax stubs … apparent duplicate payments for tax bills resulting in overpayments totaling approximately $2,600 that have not …
https://www.osc.ny.gov/local-government/audits/town/2013/01/18/town-otto-town-clerk-and-tax-collector-2012m-214Town of Reading – Financial Management (2013M-217)
… August 31, 2013. Background The Town of Reading is located in Schuyler County and is governed by a five-member Town … the Town has accumulated excessive fund balances in the town outside-village funds, 115 percent in the general fund and 93 percent in the highway fund for …
https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-reading-financial-management-2013m-217DiNapoli: State Tax Revenues Down $3 Billion Through July
… need during this national emergency.” Other items of note in the report: Personal income tax (PIT) collections totaled … a drop of 23.1 percent. The year-over-year decline in July, 8.6 percent, was the lowest since March. All Funds … from the previous year, including a $1.8 billion decline in local assistance grants. The General Fund ended the month …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-state-tax-revenues-down-3-billion-through-julyState Comptroller DiNapoli Releases School District Audits
… did not maximize interest earnings for the district. In addition, officials did not formally solicit interest rate … was not adequately approved, supported and documented. In addition, a staff person received overtime pay that was … appropriations, exceeding the 4 percent statutory limit. In addition, district officials did not develop a …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-school-district-audits-0College of Fredonia – Selected Employee Travel Expenses
… employees complied with rules and regulations and is free from fraud, waste, and abuse. The audit covers the … April 1, 2008 to March 31, 2011. Background New York State’s executive agencies spend between $100 million and … University of New York College at New Paltz - Selected Employee Travel Expenses (2012-S-140) State University of New …
https://www.osc.ny.gov/state-agencies/audits/2013/02/28/college-fredonia-selected-employee-travel-expensesComptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … District officials circumvented the statutory limit on surplus fund balance by not using $3.7 million in … were communicated confidentially to school officials. Find out how your government money is spent at Open Book New York …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-audits-0Pawling Central School District – Selected Financial Activities (2012M-185)
… Background The Pawling Central School District is located in the Town of Pawling in Dutchess and Putnam counties. The District is governed by … project and burdened District taxpayers with $1.3 million in unnecessary borrowing. Further, the District paid …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/08/pawling-central-school-district-selected-financial-activities-2012m-185DiNapoli: State Pension Fund Investments Return 11.55% for State Fiscal Year 2023-24
… P. DiNapoli today announced that the New York State Common Retirement Fund’s investment return was 11.55% for the state … performances across asset classes helped drive the state pension fund’s investment returns higher over the past year, … thanks to its prudent management and long-term approach, is well positioned to weather any storms and continue to …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-state-pension-fund-investments-return-1155-state-fiscal-year-2023-24City of Lockport – Budget Review (B24-1-8)
… independent evaluation of the City’s proposed budget for 2025. Background Chapter 332 of the Laws of 2014, as amended … next succeeding fiscal year. Key Findings Based on the results of our review, the significant revenue and … for the fire department using unanticipated State aid to fund the purchase. The Director of Finance told us that he …
https://www.osc.ny.gov/local-government/audits/city/2024/11/08/city-lockport-budget-review-b24-1-8