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Use of Foreign Fire Insurance Tax Money (2017-MS-5)
… The purpose of our audit was to determine whether FFI tax money was spent in accordance with special act legislation, … Background The recipients of foreign fire insurance (FFI) money include fire departments, fire companies, benevolent …
https://www.osc.ny.gov/local-government/audits/city/2018/01/12/use-foreign-fire-insurance-tax-money-2017-ms-5State Comptroller DiNapoli Releases School Audits
… purchases not subject to bidding requirements, the policy does not clearly establish procedures for procuring … (Chautauqua County) The board and district officials have not developed adequate written policies and procedures … requirements. The claims auditor compares invoices against only the purchase orders, which does not always provide …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-audits-1State Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … plans, it has used available fund balance and reserves to avoid significant real property tax increases. The board … balance at the end of all three fiscal years. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-audits-1Empire Plan Drug Rebate Revenue
… Purpose To determine if United HealthCare Insurance Company of New York (United) credited the Department of Civil Service …
https://www.osc.ny.gov/state-agencies/audits/2014/09/26/empire-plan-drug-rebate-revenueAdult Career and Continuing Education Services – Vocational Rehabilitation Supported Employment Program (Follow-Up)
… recommendations included in our initial audit report, Adult Career and Continuing Education Services – Vocational … rates among New Yorkers with a disability were higher than for the general population over the past decade but decreased …
https://www.osc.ny.gov/state-agencies/audits/2023/09/27/adult-career-and-continuing-education-services-vocational-rehabilitation-supportedOversight of Private Career Schools
… license. These schools provided instruction in a range of careers, including computer software, cosmetology and credit …
https://www.osc.ny.gov/state-agencies/audits/2013/08/07/oversight-private-career-schoolsWestchester School for Special Children – Compliance With the Reimbursable Cost Manual
… are based on financial information WSSC presents in an annual CFR filed with SED. SED reimburses DoE and the other … included: $254,868 for the compensation of nine employees who were neither certified nor qualified for their … of the vehicles; $61,284 in tuition reimbursements to five employees. These reimbursements did not comply with the …
https://www.osc.ny.gov/state-agencies/audits/2013/07/02/westchester-school-special-children-compliance-reimbursable-cost-manualOversight of Runaway and Homeless Youth (Follow-Up)
… youths. The Office of Children and Family Services (OCFS) oversees a network of supports designed to meet the needs of RHY. In 2021, there were 132 OCFS-certified RHY programs with a total capacity to serve … Services Plan (Services Plan). The Services Plan is a local, 5-year plan (with annual updates) for the provision of …
https://www.osc.ny.gov/state-agencies/audits/2022/05/17/oversight-runaway-and-homeless-youth-followImplementation of the Security Guard Act
… (Department) is adequately monitoring and enforcing the requirements for security guards under the Security Guard … 23, 2020. About the Program Article 7-A of the General Business Law – referred to as the Security Guard Act (Act) – … requires that individuals must have a valid security guard registration issued by the Department before working as a …
https://www.osc.ny.gov/state-agencies/audits/2021/07/06/implementation-security-guard-actCompliance With Executive Order 95 (Open Data) (Follow-Up)
… recreation, labor, and transportation. Executive Order 95 (EO 95), issued March 11, 2013, established an online Open … those headed by individuals appointed by the Executive). EO 95 implementation was phased in beginning in March 2013, … entity was required, within 180 days of the issuance of EO 95, to provide the Office of Information and Technology …
https://www.osc.ny.gov/state-agencies/audits/2021/08/27/compliance-executive-order-95-open-data-followComplaint Processing (Follow-Up)
… from January 2018 through May 2021, found that CCRB did not complete investigations in a timely manner and did not have performance measures in place to effectively monitor … information or access to members of service, they did not create effective ways to monitor causes of delays …
https://www.osc.ny.gov/state-agencies/audits/2024/09/05/complaint-processing-followImplementation of Train Service to Grand Central Madison
… Long Island Rail Road (LIRR) implemented train service to Grand Central Madison (GCM) terminal in a manner that addressed … on the eastern tip of Long Island and extends to major NYC terminals, including Penn Station, GCM, Atlantic …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/implementation-train-service-grand-central-madisonComptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Albion Central School District , Blind Brook-Rye Union … School District , Weedsport Central School District and the Whitesboro Central School District . State Comptroller …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-auditsCity of Little Falls – Internal Controls Over Selected City Operations (2013M-214)
City of Little Falls Internal Controls Over Selected City Operations 2013M214
https://www.osc.ny.gov/local-government/audits/city/2013/11/29/city-little-falls-internal-controls-over-selected-city-operations-2013m-214Borough of Manhattan Community College – Controls Over Bank Accounts (Follow-Up)
… of July 1, 2008, CUNY colleges are required to notify CUNY Central when opening and closing bank accounts. Of the 23 … accounts that CUNY Central officials identified for BMCC, seven required such a notification. CUNY Central did not have … that were not on CUNY Central’s list. These findings point to weaknesses in the monitoring of bank accounts, which …
https://www.osc.ny.gov/state-agencies/audits/2018/03/06/borough-manhattan-community-college-controls-over-bank-accounts-followTuition Assistance Program – LaGuardia Community College
… students for State-funded Tuition Assistance Program (TAP) awards. Background LaGuardia Community College … tuition for New York City residents is about $4,500. 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/2014/12/04/tuition-assistance-program-laguardia-community-collegeTown of Oneonta Fire District – Internal Controls Over Financial Operations (2013M-243)
… Specifically, the Board did not: Adopt an investment policy or a code of ethics, Issue a W-2 form for the … public accountant and Verify the applicability of the wording in the contract relating to the calculation of the … guidance for District officials, including an investment policy and code of ethics. Issue a W-2 form for the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/town-oneonta-fire-district-internal-controls-over-financial-operationsAlmond Volunteer Fire Department – Cash Shortage (2014M-113)
… Purpose of Audit The purpose of our audit was to evaluate the Department’s internal controls over its financial operations for the period January 1, 2009 through March 13, 2014. … own established bylaws. The bylaws establish the governing body with the following positions responsible for Department …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/almond-volunteer-fire-department-cash-shortage-2014m-113Lincoln Fire District – Financial Activities (2012M-228)
… audit was to examine internal controls over the District’s financial operations for the period January 1, 2011, … 31, 2012. Background The Lincoln Fire District is located in Madison County. The District’s general fund budget totaled … of Fire Commissioners consists of five elected members who are responsible for the District’s overall financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/25/lincoln-fire-district-financial-activities-2012m-228Lakeville No. 2 Fire District – Oversight of Financial Operations (2013M-25)
… Purpose of Audit The purpose of our audit was to assess the oversight of the … 27, 2012. Background The Lakeville No. 2 Fire District is a district corporation of the State, distinct and separate from the Town of Livonia, in Livingston County, where it is located. The Board of Fire Commissioners …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/17/lakeville-no-2-fire-district-oversight-financial-operations-2013m-25