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State Comptroller DiNapoli Releases Audits
… audits have been issued. New York City Department of Small Business Services – Selected Programs to Assist … in New York City (2022-N-1) The New York City Department of Small Business Services (SBS) is tasked with helping … Security numbers were not available, such as name, date of birth, and gender. Furthermore, DOH did not have a process to …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-auditsDiNapoli Announces Latest Fiscal Stress Scores With Analysis of 10 Years of Fiscal Monitoring System Data
… their fiscal year 2022 with a fiscal stress designation, down from 20 a year ago, State Comptroller Thomas P. DiNapoli … so they can take corrective action to avoid problems down the road,” DiNapoli said. “The fact that fewer local … off in recent months and federal dollars are being spent down, so localities should plan their budgets cautiously and …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-announces-latest-fiscal-stress-scores-analysis-10-years-fiscal-monitoring-system-dataDiNapoli: SED Needs To Improve Oversight of School Districts' English Language Learners Programs
… its oversight and work to remove barriers to ensure school districts are providing the required services for … audit examined whether SED was adequately overseeing if school districts outside New York City were providing the … crucial that SED provide adequate guidance and support for school districts to improve the academic outcomes and …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-sed-needs-improve-oversight-school-districts-english-language-learners-programsOpinion 88-66
… 490 NYS2d 560, affd 66 NY2d 980, 499 NYS2d 395; Merrit v Gallagher , 96 AD2d 933, 466 NYS2d 381; 1986 Opns St Comp No. …
https://www.osc.ny.gov/legal-opinions/opinion-88-66NYC Schools Underreporting Bullying and Harassment
… bullied every year by their peers because of their gender, race, ethnicity, sexual orientation, gender identity, or some … or harassment based on differences of gender, race, ethnicity, sexual orientation, gender identity or other … to the state, not just those listed under one of the 18 codes it considers DASA-related. Read the full report , …
https://www.osc.ny.gov/press/releases/2019/03/nyc-schools-underreporting-bullying-and-harassmentDiNapoli: Federal Relief Funds Should Have Been Better Targeted to Communities Hardest Hit by COVID-19
… coronavirus funding, while well-intentioned, missed the mark,” DiNapoli said. “Targeting aid to the communities that … York City would have received an additional $579 million for a total allocation of $2 billion; and 46 other … losses. CRF funds can be used proactively to prepare for, mitigate or respond to the spread of the novel …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-federal-relief-funds-should-have-been-better-targeted-communities-hardest-hit-covid-19Gloversville Housing Authority – Selected Financial Operations (2015M-257)
… Background The Gloversville Housing Authority is located in the City of Gloversville, Fulton County. The Authority, which was established in 1963 pursuant to State Public Housing Law, is governed by a seven-member Board of Commissioners. …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/01/15/gloversville-housing-authority-selected-financial-operations-2015m-257Town of Saugerties – Justice Court Operations (2015M-47)
… our audit was to examine internal controls over the Court’s financial activity for the period January 1, 2013 through … and accountability analyses. Neither Justice reconciled bail bank account balances with bail activity reports. Not all cash receipts were deposited …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/06/12/town-saugerties-justice-court-operations-2015m-47Town of Hounsfield - Claims Auditing (2019M-215)
… reviewed, totaling $783,400, the Supervisor paid $124,000 in claims (16 percent) that were either not presented to the … prior to Board audit. Ensure that Town personnel involved in the procurement process are aware of, and comply with, …
https://www.osc.ny.gov/local-government/audits/town/2020/01/24/town-hounsfield-claims-auditing-2019m-215Salem Volunteer Fire Department, Inc. - Financial Activities (2019M-205)
… complete report - pdf] Audit Objective Determine whether Department officials ensured financial activities were … to adequately account for all collections received by the Department and ensure deposits are made timely and intact (in … and records are annually audited when required by law. Department officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/12/20/salem-volunteer-fire-department-inc-financial-activities-2019mII.2 New York State Accounting Policies – II. New York State Financial Accounting
… The Constitution of the State of New York, Article V – The State Comptroller shall be … and (3) to prescribe such methods of accounting as are necessary for the performance of the foregoing duties. … official accounts 2 to audit the accrual and collection of all revenues and receipts and 3 to prescribe such methods …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii2-new-york-state-accounting-policiesNiagara County Industrial Development Agency – Project Approval and Monitoring (2015M-93)
… corporation created under New York State General Municipal Law. The IDA is governed by a Board of nine members who are … the potential benefits compared to costs. Not all payments-in-lieu of taxes (PILOTs) were billed accurately. The Board … to determine whether businesses achieved the goals stated in their applications. Key Recommendations Develop CBA ratios …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/niagara-county-industrial-development-agency-projectVillage of Alfred – Information Technology (2017M-236)
… acceptable use of IT assets and the backing up of critical data. The Village did not have a recovery plan or breach notification plan. The Village did not provide … and comprehensive policies and procedures for backing up data and disposing of IT assets. Develop and adopt a disaster …
https://www.osc.ny.gov/local-government/audits/village/2018/04/06/village-alfred-information-technology-2017m-236Accounts Payable Advisory No. 62
… Subject : Scheduled Delivery Due Date and Unit of Measure Reference : Guide to Financial Operations … must properly configure POs, including selecting the unit of measure that is in accordance with the contract or … Scheduled Delivery Due Date and Unit of Measure …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/62-purchase-ordersSeaford Fire District – Length of Service Award Program (2014M-319)
… year was $113,300. Key Findings The District’s LOSAP point system is not consistent with New York State General … the records maintained for activities performed under the point system were accurate and complete. Key Recommendations Review and amend the District’s point system to ensure it is consistent with GML. Ensure that …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/21/seaford-fire-district-length-service-award-program-2014m-319State Agencies Bulletin No. 1003
… Purpose To re-state Payroll Certification procedures and provide a revised Payroll Certification Form. AC 3202 Affected Employees All State Agencies … To restate Payroll Certification procedures and provide a revised Payroll Certification Form AC 3202 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1003-payroll-certification-legal-obligationsState Agencies Bulletin No. 1100
… dated November 23, 2011 (Administration) OSC Actions The Marriage Equality Act signed into law on July 24, 2011 as … 96 of the Laws of 2011 creates equal rights to enter into marriage, regardless of gender, and applies to all legally performed marriages, whether or not the marriage took place in New York State. The Marriage Equality …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1100-new-imputed-income-earnings-codes-health-benefits-provided-marriedState Agencies Bulletin No. 1039
… Purpose To inform the Senate and Assembly payroll offices of OSC’s automatic processing and to … the following payrolls: 04210 NYS Senate Members 04220 NYS Assembly Members 04320 NYS Assembly Special Allowance Background Pursuant to Section 5 … To inform the Senate and Assembly payroll offices of OSCs automatic processing and to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1039-2010-year-end-adjustment-members-nys-legislatureState Agencies Bulletin No. 1212
… Purpose To inform the Senate and Assembly payroll offices of OSC’s automatic processing and to … the following payrolls: 04210 NYS Senate Members 04220 NYS Assembly members 04320 NYS Assembly Special Allowance Effective Date(s) Pay Period 19C, … To inform the Senate and Assembly payroll offices of OSCs automatic processing and to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1212-2012-year-end-adjustment-members-nys-legislatureState Agencies Bulletin No. 945
… Purpose To inform the Senate and Assembly payroll offices of OSC’s automatic processing and to … the following payrolls: 04210 NYS Senate Members 04220 NYS Assembly Members 04320 NYS Assembly Special Allowance Background Pursuant to Section 5 … To inform the Senate and Assembly payroll offices of OSCs automatic processing and to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/945-2009-year-end-adjustment-members-nys-legislature