Search

Town of Hempstead Sanitary District No. 7 – Post-Employment Payments, Claims Processing and Professional Services (2014M-198)

… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of selected financial … provides garbage collection and recycling pickup services to households and businesses in parts of the Town of … sanitation supervisors for which it had no legal authority to do so, and the District, as a result, made more than …

https://www.osc.ny.gov/local-government/audits/district/2014/12/24/town-hempstead-sanitary-district-no-7-post-employment-payments-claims-processing

XI-A.4 Procurement Card Use – XI-A. Purchasing

… with a Procurement Card (PCard) and requirements for online agencies when a purchase order (PO) is used in … Agencies are required to use PCards to purchase goods and services less than $500.00 when a vendor accepts the PCard for payment. This facilitates a cost effective method of …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a4-procurement-card-use

Town of Benson – Financial Condition (2013M-77)

… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial condition for the period … for the highway fund. Key Finding The Board is not able to routinely monitor actual revenues and expenditures against … As of December 2012, the Supervisor had not made postings to the accounting records since March 2012. Because the …

https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-benson-financial-condition-2013m-77

DiNapoli's Auditors Halt $25 Million in Suspicious Tax Refunds

… Another 152,000 refunds totaling $134 million are expected to be paid in the coming days. The average state tax refund … refund fraud is an ongoing battle as people find new ways to cheat the system,” DiNapoli said. “While most taxpayers … are honest, there are some filers and preparers looking to cheat their fellow New Yorkers by filing for refunds they …

https://www.osc.ny.gov/press/releases/2016/04/dinapolis-auditors-halt-25-million-suspicious-tax-refunds

Oswego City School District – Financial Management and Nonresident Foster Student Tuition (2016M-224)

… Purpose of Audit The purpose of our audit was to review the District’s financial condition and nonresident … plan. The District does not have an effective process to identify all nonresident foster students receiving … Develop and adopt a multiyear financial operating plan to provide a framework for future budgets and to facilitate …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/oswego-city-school-district-financial-management-and-nonresident-foster

Beacon City School District – Claims Auditing (2016M-20)

… Purpose of Audit The purpose of our audit was to examine the claims audit function for the period July 1, … did not provide purchasing policies for the claims auditor to use as guidance when auditing the claims related to purchases that do not require competitive bidding. The …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/beacon-city-school-district-claims-auditing-2016m-20

Norwich City School District – Financial Condition and Cafeteria Operations (2014M-143)

… Purpose of Audit The purpose of our audit was to assess the District’s financial condition and examine the … without documentation, causing lunch participation figures to be inflated and the claiming of reimbursements to which the District is not entitled. Unpaid school lunch …

https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/norwich-city-school-district-financial-condition-and-cafeteria-operations

Greenburgh Central School District – Tax Certiorari Reserve (2023M-163)

… it at a reasonable level. Key Findings  The Board of Education (Board) properly established the tax certiorari … were maintained, such as a complete and accurate listing of all outstanding tax certiorari cases, which was also noted … we released publicly in September 2016.  The annual report of the District’s tax certiorari reserve funds provided to …

https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/greenburgh-central-school-district-tax-certiorari-reserve-2023m-163

Real Property Tax Cap Information - Glossary

… in assessed value from the prior roll resulting from new construction, property annexed from another assessing …

https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-information-glossary

DiNapoli: Former Pharmacist Charged In $232,000 Medical Claims Fraud

… sending phony prescription records for reimbursement to Medicaid and the New York State Health Insurance Program … was arraigned in Nassau County District Court.  “Thanks to our joint efforts with law enforcement, Mr. Davis’ … be returned,” DiNapoli said. “This serves as a warning to those who might consider health care rip-offs.  I thank …

https://www.osc.ny.gov/press/releases/2015/09/dinapoli-former-pharmacist-charged-232000-medical-claims-fraud

June 2002: GASB Statement 34

… largest governments, those with revenues of $100 million or greater (phase 1) will implement for fiscal years ending … associations. If you require additional information or need technical assistance please contact the  regional …

https://www.osc.ny.gov/local-government/publications/june-2002-gasb-statement-34

CUNY Bulletin No. CU-372

… Purpose To explain the agency procedures for reporting rate increases … and 5/31/09 Backgr ound The rate increases are pursuant to the New York City Comptroller’s Consent Determination … March 31, 2009 Agency Actions Reporting the Rate Increases To ensure all Job Action requests are submitted for each …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-372-retroactive-and-current-salary-rate-increases-auto

State Comptroller DiNapoli Releases Municipal Audits

… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … officials have not adopted policies and procedures to ensure that cash receipt, cash disbursement and bank … adequate oversight of district financial activities to ensure that financial activity is properly recorded and …

https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-municipal-audits-1

State Comptroller DiNapoli Releases State Audits and Examinations

… observed inconsistencies in the methods used by HPD staff to place applicants on development waiting lists. In a … Selected Aspects of the Pay for Success Program (2016-S-1) To increase employment opportunities and decrease the risk of … for Success employment training and job placement program to target high-risk parolees. Auditors found that, for both …

https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-state-audits-and-examinations-0

IV.2 Governing State Statutes – IV. Accounting Codes - Uses and Descriptions

… by fund type, by fund, by agency, by major program or purpose, by fiscal year of appropriation, by month of … legal and contractual provisions to which the state or any of its agencies are subject. State Finance Law §22 …

https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv2-governing-state-statutes

SUNY Bulletin No. SU-326

… Purpose The purpose of this bulletin is to provide agency instructions for processing the Downstate … Employees Union, provides for a location adjustment to employees whose work site is New York City, Suffolk, … Location Fund based on the number of employees in BU28 to be paid in Administration 1L. Employees who are part time …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-326-suny-downstate-location-stipend-gsnu-employees-represented

State Comptroller DiNapoli Releases School Audits

… District – Overtime (Nassau County) District officials have not established a policy or written procedures to ensure that … they were not responsible for doing so. Because officials do not properly manage permissions or review the SIS audit …

https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-school-audits-0

SUNY Bulletin No. SU-303

… Purpose The purpose of this bulletin is to provide agency instructions for processing the Downstate … Employees Union, provides for a location adjustment to employees whose work site is New York City, Suffolk, … Location Fund based on the number of employees in BU28 to be paid in Administration 1L. Employees who are part time …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-303-suny-downstate-location-stipend-gsnu-employees-represented

Opinion 94-11

… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Appropriations and … of a fire district generally may not expend district funds in connection with a celebration of the district fire … of a fire district may expend fire district funds in connection with a celebration of the district fire …

https://www.osc.ny.gov/legal-opinions/opinion-94-11

Comptroller DiNapoli Releases Municipal Audits

… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … do not provide adequate oversight of court operations to ensure moneys are accounted for accurately. Additionally, … accounting records, present accurate financial reports to the board or provide adequate oversight of the clerk to …

https://www.osc.ny.gov/press/releases/2016/05/comptroller-dinapoli-releases-municipal-audits