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Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Johnson City Central School District , Kings Park … , and the Piseco Central School District . “In an era of limited resources and increased accountability, it’s … The district realized operating surpluses for seven of the 10 years reviewed, ranging from $638,000 to $2.3 …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-school-auditsDiNapoli Proposes More Transparency for Fire Protection Costs
… fire services before contracts are signed and creates a more standardized process across New York that implements … lead to lack of civic understanding, limited participation in budget hearings and special elections, and not enough … notes: As of December 2015, there were 886 fire districts in the state. All 62 cities and many of the state's villages …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-proposes-more-transparency-fire-protection-costsOpinion 89-46
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Eligibility … LAW, §3; ELECTION LAW, §5-102: An individual who is not a U.S. citizen may not be a member of a town planning board. … The qualifications for holding a town office are contained in Public Officers Law, §3 and Town Law, §23. Public Officers …
https://www.osc.ny.gov/legal-opinions/opinion-89-46Introduction to IT Governance – Information Technology Governance
… and schools. Although no single practice or policy on its own can adequately safeguard your IT investments, a number of internal controls … Although no single practice or policy on its own can adequately safeguard your IT investments there are a number of internal controls …
https://www.osc.ny.gov/local-government/publications/it-governance/introduction-it-governanceXIII.4.E Overnight Per Diem Rates – XIII. Employee Expense Reimbursement
… lodging and meals based on an allowance established by the General Service Administration (GSA) for travel within the continental US (CONUS) and by the Department of State for travel outside the continental US (OCONUS). By adhering to these allowances, reimbursements for meals and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4e-overnight-diem-ratesDiNapoli Announces Sale of $636 Million State of New York General Obligation Bonds
… tax-exempt and taxable New York State General Obligation bonds, totaling $635.9 million. The state expects to sell … refund a portion of certain outstanding General Obligation bonds to reduce the state’s debt service costs. The net … of the new money portion of the Series 2021A Tax-Exempt Bonds will finance projects authorized by the following …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-announces-sale-636-million-state-new-york-general-obligation-bondsComptroller DiNapoli Releases Municipal Audits
… the Camillus Volunteer Fire Department , Town of Lewis , Madison County Probation Department and the Orange County Department … totaling $45,283 lacked adequate support or authorization. Madison County Probation Department – Restitution Payments … of the Camillus Volunteer Fire Department Town of Lewis Madison County Probation Department and the Orange County …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-audits-0Operational Advisory No. 2
… be approved by the end of the Fiscal Year, will be deleted in accordance with the schedule provided in the Fiscal Year End guidance. For more information, see … lapsed, will be deleted according to the schedule provided in the Lapsing guidance. For more information see the GFO , …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/2-sfs-transaction-deadlinesAudit of the Tuition Assistance Program at Dowling College
… major by the beginning of her junior year. SED and HESC agree with the audit recommendations. Key …
https://www.osc.ny.gov/state-agencies/audits/2013/11/05/audit-tuition-assistance-program-dowling-collegeContract With Shorefront Mental Health Board – Compliance With Prevailing Wage Law
… Purpose To determine whether the Shorefront Mental Health Board … (OMH). The audit covered the period from November 1, 2011 to March 31, 2014. Background OMH contracted for $2.3 million with Shorefront to provide janitorial services to six outpatient facilities …
https://www.osc.ny.gov/state-agencies/audits/2014/10/28/contract-shorefront-mental-health-board-compliance-prevailing-wage-lawMedicaid Program – Overpayments for Services Also Covered by Medicare Part B
… Purpose To determine if the Department of Health overpaid health care providers for Medicaid claims for Medicare Part B … To determine if the Department of Health overpaid health care providers for Medicaid claims for …
https://www.osc.ny.gov/state-agencies/audits/2013/07/09/medicaid-program-overpayments-services-also-covered-medicare-part-bCollege at Buffalo – Selected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees complied with … spend between $100 million and $150 million each year on travel expenses. These expenses, which are discretionary and … fuel, and incidental costs such as airline baggage and travel agency fees. As part of a statewide initiative to …
https://www.osc.ny.gov/state-agencies/audits/2013/07/31/college-buffalo-selected-employee-travel-expensesAudit of the Tuition Assistance Program at Plaza College
… students for State-funded Tuition Assistance Program (TAP) awards. Background Plaza College (Plaza) is a private … 800 students and tuition is about $5,000 per semester. TAP is an entitlement program designed to provide funds for … tuition costs to eligible students. Schools receiving TAP payments certify student eligibility. For the three …
https://www.osc.ny.gov/state-agencies/audits/2013/11/05/audit-tuition-assistance-program-plaza-collegeCompliance With Payment Card Industry Standards
… Our audit scope covers the period January 1, 2015 through June 24, 2016. Background The Authority provides transportation services in Onondaga, Oswego, Cayuga, and Oneida counties. The … designed to protect cardholder data. Entities that do not comply with PCI DSS may be subject to fines and …
https://www.osc.ny.gov/state-agencies/audits/2017/02/06/compliance-payment-card-industry-standardsSummit Security Services, Inc. (Summit)
… A. Chisholm State Office Building; the Adam Clayton Powell, Jr. State Office Building; and the James A. Farley … the individuals who provided services at the Adam Clayton Powell Jr. State Office Building during calendar year 2017 …
https://www.osc.ny.gov/state-agencies/audits/2020/08/03/summit-security-services-inc-summitCompliance With Requirements to Maintain Systems at Vendor-Supported Levels
… established by the State Office of Information Technology Services (NYS ITS). The Policy defines the minimum … (i.e., systems continue to be updated and patched by the system’s vendor). Key Findings We determined that, …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/compliance-requirements-maintain-systems-vendor-supported-levelsCaledonia Fire Department – Internal Controls Over Financial Operations (2013M-356)
… present to the Board financial records, detailed reports, bank statements or reconciliations of the Department’s bank accounts. Numerous vendor payments reviewed had … such as regular reviews of financial records and reports, bank statements and reconciliations. The Board should also …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/03/14/caledonia-fire-department-internal-controls-over-financialLakeville Volunteer Fire Department – Internal Controls Over Financial Operations (2012M-234)
… $65,000 and $53,000, respectively. Key Findings The Board does not provide adequate oversight of the Department’s … Treasurer’s records, they do not do so. The Board does not review any of the bank reconciliations prepared by …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/02/15/lakeville-volunteer-fire-department-internal-controls-overCayuga County – County Bridge Maintenance (S9-13-4)
… the years in which assessments took place). We examined all 48 flags issued during the period 2007 to 2011 to review …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/cayuga-county-county-bridge-maintenance-s9-13-4Town of Seneca Falls – Justice Court (2013M-89)
… 4, 2013. Background The Town of Seneca Falls is located in Seneca County, has a population of approximately 9,000 and is the home of the … Board members. During 2012, the Court collected $324,790 in fines and surcharges. Key Findings The Justice was absent …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-seneca-falls-justice-court-2013m-89