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City of Binghamton – Apparent Misappropriation of Parks and Recreation Department Funds (2013M-169)
… properly deposited receipts and that disbursements were for appropriate Department purposes for the period of January 1, 2007, to January 5, 2013. … City’s legislative branch. John Whalen was a City employee for 39 years. He was scheduled to retire from his position as …
https://www.osc.ny.gov/local-government/audits/city/2013/10/03/city-binghamton-apparent-misappropriation-parks-and-recreation-department-fundsTown of Monroe – Water System Accountability and Electricity Cost Savings (2012M-227)
… in its water operations and reduce electricity costs for the period January 1, 2011 to January 31, 2012. … Town reported general fund expenditures of $4.9 million for the fiscal year ending December 31, 2011. Key Findings Town officials did not have written procedures for reconciling the water processed by its water system and …
https://www.osc.ny.gov/local-government/audits/town/2013/02/15/town-monroe-water-system-accountability-and-electricity-cost-savings-2012m-227College of Mount Saint Vincent – Tuition Assistance Program
… and Regulations when certifying Manhattan campus students for State-funded Tuition Assistance Program (TAP) awards. … is approximately 1,800 students and the annual tuition for full-time study is about $27,860. TAP is an entitlement program designed to provide funds for paying tuition costs to eligible students. Schools …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/college-mount-saint-vincent-tuition-assistance-programThe Arc Erie County New York – Compliance With the Reimbursable Cost Manual
… the expenses reported on ARC Erie’s 2018 and 2019 CFRs for the fiscal year ended June 30, 2019. About the Program Arc Erie is an SED-approved, not-for-profit special education provider located in … RCM regarding eligibility and documentation requirements. For the fiscal year ended June 30, 2019, Arc Erie reported …
https://www.osc.ny.gov/state-agencies/audits/2022/12/06/arc-erie-county-new-york-compliance-reimbursable-cost-manualComptroller DiNapoli Releases Municipal Audits
… County) The town did not have a written agreement or basis for rates charged to the Department of Corrections and Community Supervision DOCCS for sewer services. The town also charged sewer district … found the health insurance overpayments included $19,400 for ineligible individuals. In addition, direct supervisors …
https://www.osc.ny.gov/press/releases/2019/12/comptroller-dinapoli-releases-municipal-audits-1State Agencies Bulletin No. 1472
… Affected Employees Employees whose balance of NYSCOPBA for Bargaining Unit 21 DRP reductions is less than zero (0) … Criteria Employees whose sum of gross earnings YTD for calendar year 2011 and greater for the following earnings codes is less than zero (0) in any …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1472-repayment-new-york-state-correctional-officers-police-benevolentPower of Attorney
… document allows someone else, referred to as the “agent,” (for example, a trusted friend or family member) to act on … your information with the agent you name in your POA. For example, your agent could ask for details about your pension payments, get help completing …
https://www.osc.ny.gov/retirement/members/power-attorneyAbout the Record of Activities – Reporting Elected and Appointed Officials
… that employer. I report four days of credit each month for this individual. Does she need to prepare and submit … full-time credit? How do I establish a standard work day for an official who participates in a time-keeping system? Is travel time considered appropriate or inappropriate for an elected official’s ROA? Our tax collector works more …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/about-record-activitiesInternal Controls Over the Governor’s Office of Storm Recovery’s Federally Funded Programs
… recorded U.S. history – hit New York in October 2012, one year after Irene and Lee. Combined, the three storms damaged …
https://www.osc.ny.gov/state-agencies/audits/2024/10/30/internal-controls-over-governors-office-storm-recoverys-federally-funded-programsAndes Central School District - Cafeteria Operations (2019M-26)
… The District has the lowest average daily participation for breakfast and second lowest for lunch as compared to all Delaware County school … Consider ways to encourage more daily participation for breakfast and lunch and continue to identify potential …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/12/andes-central-school-district-cafeteria-operations-2019m-26Village of Avon - Board Oversights and Professional Services (2018M-30)
… obtained proposals and executed and monitored contracts for professional services. Key Findings The Treasurer … authorized the use of capital reserve funds for non-capital expenditures. Professional service contracts … contracts are not monitored. Key Recommendations Account for capital reserves and all operating expenditures in …
https://www.osc.ny.gov/local-government/audits/village/2018/05/18/village-avon-board-oversights-and-professional-services-2018m-30Frontier Central School District - Procurement of Professional Services (2018M-98)
… and applicable statutory requirements and whether payments for such services were for proper District purposes. Key Findings The Board did not … District officials developed adequate written procedures for procuring professional services. The District selected …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/frontier-central-school-district-procurement-professional-services-2018mAccounts Payable Advisory No. 53
… and recording trade-in allowances. Reference: Guide to Financial Operations (GFO), Chapter XI-A, Section 2 - … Requisitions . In addition, OSC has provided guidance to online agencies on how to process credit adjustments for both open and closed POs, …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/53-purchase-requisitions-and-purchase-ordersSUNY Bulletin No. SU-324
… is to notify agencies of the new voluntary deduction code for short term disability, critical care, and term life … Professions (UUP) in Bargaining Unit 08 will be eligible for the new deduction code. Effective Dates: Effective for Administration paychecks dated March 2, 2022. OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-324-new-voluntary-insurance-deduction-code-523-employeesAlbany Parking Authority – Cash Collections (2016M-181)
… audit was to review the Authority’s cash receipt process for the period January 1, 2015 through January 31, 2016. … to construct, operate and maintain locations in the City for parking and storing of motor vehicles. The operating budget for 2016 totaled approximately $7.4 million. Key Finding …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/08/05/albany-parking-authority-cash-collections-2016m-181Village of Newark Valley – Capital Planning (2016M-289)
… purpose of our audit was to review the planning process for capital improvements for the period March 1, 2015 through June 30, 2016. … of a Mayor and four Trustees. Budgeted appropriations for the general, water and solid waste funds for the 2016-17 …
https://www.osc.ny.gov/local-government/audits/village/2016/11/18/village-newark-valley-capital-planning-2016m-289State Comptroller DiNapoli Releases Audits
… of state agencies’ continuity of operations planning for major unexpected events. Auditors tested a sample of 11 … the division. Auditors also identified some opportunities for improvements. In a follow-up, auditors found the division … to ensure compliance with contract terms and deliverables. For 14 of the 20 contracts reviewed, ITS provided adequate …
https://www.osc.ny.gov/press/releases/2019/09/state-comptroller-dinapoli-releases-audits-0State Health Department Should Improve Enforcement of Nursing Home Violations
… In December, DiNapoli released an audit that called for more oversight of providers of adult day care services. … practices and conditions. DOH officials deserve credit for their timely inspection of nursing homes but more must be … nursing home facilities in New York and acts as an agent for the federal government’s Centers for Medicare and …
https://www.osc.ny.gov/press/releases/2016/02/state-health-department-should-improve-enforcement-nursing-home-violationsOpinion 90-49
… (compensation) WORDS AND PHRASES -- "Per day" (for purposes of compensation to improvement district … the town board has designated a "per day" compensation for improvement district commissioners, a commissioner is entitled to the full per day amount for each day on which he or she actually and necessarily …
https://www.osc.ny.gov/legal-opinions/opinion-90-49State Comptroller DiNapoli Releases Municipal & School Audits
… bills and meter readings were not independently reviewed for accuracy. As a result, officials and customers have no … bookkeeper did not record amounts billed totaling $592,956 for water and sewer services in the accounting records and … board meeting minutes; maintain supporting documentation for deposits; prepare abstracts for payment of claims; make …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-municipal-school-audits