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State Agencies Bulletin No. 315
… changes affecting the suspense period and 7 year period for TIAA/CREF members. Affected Employees Employees with a … to be employed and therefore should be given credit for this time when calculating completion dates for the suspense period and the seven (7) year period (where …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/315-changes-processing-suspense-period-and-7-year-period-tiaacref-membersNorth Queensbury Volunteer Fire Company – Controls Over Financial Activities (2014M-167)
… the oversight of the Company’s financial operations for the period January 1, 2012 through February 28, 2014. … The North Queensbury Volunteer Fire Company is a not-for-profit corporation located in the Town of Queensbury, … or invoices. Key Recommendations Approve all payments for purchases made by committees. Ensure that all …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/05/north-queensbury-volunteer-fire-company-controls-overChenango Fire Company – Controls Over Financial Activities (2014M-290)
… Purpose of Audit The purpose of our audit was to examine the Company’s controls over … Not-For-Profit Corporation Law and is located in the Town of Chenango in Broome County. The Company provides fire …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/chenango-fire-company-controls-over-financial-activities-2014mYates County – County Clerk Cash Receipts (2015M-223)
… Purpose of Audit The purpose of our audit was to examine the Clerk’s cash receipt process … 19, 2015. Background Yates County, which has a population of approximately 25,300, is governed by a 14-member Board of …
https://www.osc.ny.gov/local-government/audits/county/2015/12/04/yates-county-county-clerk-cash-receipts-2015m-223New Hyde Park-Garden City Park Union Free School District - Bank Reconciliations (2018M-80)
… Objective Determine whether the Board ensured that the District’s bank reconciliations were accurately prepared and … the payroll account, accurate. The District’s book balance for the payroll bank account did not reflect the true cash … action. … New Hyde ParkGarden City Park Union Free School District Bank Reconciliations 2018M80 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/20/new-hyde-park-garden-city-park-union-free-school-district-bankNew Hyde Park Fire District - Payroll (2018M-165)
… or direct supervisors did not approve 178.25 of 196 overtime or doubletime hours (91 percent) totaling $7,833. … indicated they planned to initiate corrective action. … New Hyde Park Fire District Payroll 2018M165 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/10/26/new-hyde-park-fire-district-payroll-2018m-165South Buffalo Charter School – Employee Compensation (2018M-1)
… Purpose of Audit The purpose of our audit was to determine whether employee compensation was accurate, …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/03/30/south-buffalo-charter-school-employee-compensation-2018m-1Urban Choice Charter School – Information Technology (2013M-53)
… Background The Urban Choice Charter School is located in the City of Rochester and is governed by the Board of …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/05/17/urban-choice-charter-school-information-technology-2013m-53Three Village Central School District – Fuel Inventories (2015M-271)
… Purpose of Audit The purpose of our audit was to determine if the District properly … Village Central School District is located in the Town of Brookhaven in Suffolk County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/three-village-central-school-district-fuel-inventories-2015m-271Evans-Brant Central School District – Travel Expenditures and Reimbursements (2014M-194)
… the District’s travel expenditures and reimbursements for the period July 1, 2012 through May 13, 2014. Background … with approximately 2,900 students. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $53.3 … claims auditor did not ensure that the District only paid for travel and conference expenses that were necessary and as …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/03/evans-brant-central-school-district-travel-expenditures-andMount Sinai Fire District - Financial Condition and Price Quotations for Purchases (2019M-83)
… and transferred nearly the entire operating surplus to the reserve funds, leaving the District with virtually no …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/08/23/mount-sinai-fire-district-financial-condition-and-price-quotationsCrown Point Central School District – Internal Controls Over Payroll (2013M-100)
… had established effective internal controls over payroll for the period July 1, 2011, to December 31, 2012. Background … elected members. The District’s budgeted appropriations for the 2012-13 fiscal year were approximately $6.1 million. … entitled. Key Recommendation There are no recommendations for this report. … Crown Point Central School District …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/crown-point-central-school-district-internal-controls-over-payroll-2013mOperational Advisory No. 36
… – Postage/Shipping account codes Guidance : The Office of the State Comptroller (OSC) has updated the guidance for the use of account codes 55203, Postage and 55220, Shipping. Account … to Shipping, Postage and Mail Services and should be used when shipping any type of package using any carrier. Account …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/36-gfo-updates-postageshipping-account-codesDiNapoli Urges Consumers to Read the Fine Print on Gift Cards This Holiday Season
… year of purchase to avoid inactivity fees. While some gift card sellers have done away with inactivity fees, consumers … still ask whether the fees apply when purchasing a gift card. Under the Federal Credit Card Act of 2009, many types of retail cards sold after …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-urges-consumers-read-fine-print-gift-cards-holiday-seasonSign up for emails DiNapoli: Former Tupper Lake Fire Treasurer Pleads Guilty in $30k Theft
… began after the Tupper Lake VFD discovered Brown’s credit card abuse and contacted the Comptroller’s office. The audit … the board, withdrew department cash and used its credit card for Candlewood Suites in North Carolina, the Boston Duck … to steal because he was spiraling into personal credit card debt. The audit recommended that the Tupper Lake VFD …
https://www.osc.ny.gov/press/releases/2016/02/sign-emails-dinapoli-former-tupper-lake-fire-treasurer-pleads-guilty-30k-theftComptroller DiNapoli and Mayor Brown Urge Buffalo Residents to Claim $88 Million in Lost Money
… Byron Brown today urged local residents to search for unclaimed funds during a news conference at City Hall. DiNapoli said …
https://www.osc.ny.gov/press/releases/2017/03/comptroller-dinapoli-and-mayor-brown-urge-buffalo-residents-claim-88-million-lost-moneyMedicaid Program – Improper Medicaid Payments for Outpatient Services Billed as Inpatient Claims
… whether Medicaid made improper payments to hospitals for outpatient services that were erroneously billed as … (Department). The Medicaid program reimburses hospitals for inpatient and outpatient services. A recipient’s status … versus outpatient – affects Medicaid’s reimbursement for services provided. Inpatient care generally requires …
https://www.osc.ny.gov/state-agencies/audits/2023/08/30/medicaid-program-improper-medicaid-payments-outpatient-services-billed-inpatient-claimsMedicaid Program – Improper Managed Care Payments for Misclassified Patient Discharges
… State’s Medicaid program is administered by the Department of Health (Department). Many Medicaid recipients receive … recipient and, in turn, the MCOs arrange for the provision of services for recipients and reimburse providers. MCOs use … the patient was transferred or discharged at the end of their stay. These codes are important because payments may …
https://www.osc.ny.gov/state-agencies/audits/2022/08/19/medicaid-program-improper-managed-care-payments-misclassified-patient-dischargesState Comptroller Releases School District Audits
… Union Free School District – Information Technology (IT) Assets Inventory (Suffolk County) At the time of initial … However, appropriations for charter school tuition are underbudgeted by approximately $1.5 million, and salary … use of $10 million for operation expenditures rather than capital purposes. Therefore, absent recurring additional …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-releases-school-district-auditsState Comptroller DiNapoli Releases Audits
… Manual (2019-S-56) Through Ages is a New York City-based for-profit organization authorized by SED to provide … who are between the ages of three and five years. For the three fiscal years ended June 30, 2015, auditors … reported costs that did not comply with the requirements for reimbursement and recommended those costs be disallowed. …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-audits-0