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City of Long Beach – Budget Review (B7-14-12)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … The purpose of our budget review was to determine whether the significant …
https://www.osc.ny.gov/local-government/audits/city/2014/05/14/city-long-beach-budget-review-b7-14-12Minetto Volunteer Fire Company – Misappropriation of Funds and Records and Reports (2014M-222)
… audit was to evaluate the Company’s financial operations for the period January 1, 2012 through December 31, 2013. … approximately 25 active members. Budgeted appropriations for the 2013 fiscal year totaled $128,000. Key Findings We …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/minetto-volunteer-fire-company-misappropriation-funds-and-records-andX.3.B OSC Vendor Registration – X. Guide to Vendor/Customer Management
… POLICIES All vendors providing goods/materials or services to New York State must be registered in the Statewide Vendor … This Subsection provides the agency with guidance on how to request individuals or businesses be registered in the … foreign vendors (see Section 3.B - Add a Foreign Vendor to the Statewide Vendor File of this Chapter for more …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x3b-osc-vendor-registrationExamples from GASB Statement 34 - Sample City Statement of Net Assets Proprietary Funds
… Merritt 7, Norwalk, CT 06856 are reprinted by permission. Sample City Statement of Net Assets Proprietary Funds … Examples from GASB Statement 34 Sample City Statement of Net Assets Proprietary Funds …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34State Comptroller DiNapoli Releases Audits
… forces, which are composed of the New York Army National Guard, the New York Air National Guard, the New York Naval Militia, and the New York Guard. An audit issued in 2020 found numerous weaknesses in …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-auditsReview Invoices, Purchase Orders and Payments
… of your recent transactions with New York State by logging into the Vendor Self-Service Portal. The online service … instructions, select the “help” link once you have logged into the Vendor Portal and select the appropriate topic. Get … of your recent transactions with New York State by logging into the Vendor SelfService Portal The online service allows …
https://www.osc.ny.gov/state-vendors/portalEducators for Children, Youth and Families, Inc. – Use of Contract Funds (Follow-Up)
Determine the extent of implementation of the 3 recs included in our initial audit report Educators for Children Youth Families Inc Use of Contract Funds
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/educators-children-youth-and-families-inc-use-contract-funds-followTown of Westerlo – Selected Financial Activities (2013M-323)
… Purpose of Audit The purpose of our audit was to examine internal controls over the financial condition of the water district fund and Justice Court operations for … The purpose of our audit was to examine internal controls over the …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-westerlo-selected-financial-activities-2013m-323Village of Hilton - Financial Management (2020M-31)
… The Board could improve its budgeting and management of fund balance and reserves. The Board: Adopted budgets with … water and sewer funds. Maintained unreasonable levels of fund balance in the general, water and sewer funds that ranged between 29 percent and 128 percent of subsequent years’ budget appropriations. Did not adopt a …
https://www.osc.ny.gov/local-government/audits/village/2020/06/05/village-hilton-financial-management-2020m-31Town of Mina – Financial Management and Vehicle Fuel Procurement (2014M-34)
… Purpose of Audit The purpose of our audit was to assess the Town’s financial management and fuel procurement … The purpose of our audit was to assess the Towns financial …
https://www.osc.ny.gov/local-government/audits/town/2014/06/06/town-mina-financial-management-and-vehicle-fuel-procurement-2014m-34Oversight of Direct Placement of Children (Follow-Up)
… ( 2017-S-30 ). About the Program OCFS oversees the State’s child welfare system, and its Central Office is responsible for supervising and … services, including child protective services, foster care, and preventive services, which are administered by 58 …
https://www.osc.ny.gov/state-agencies/audits/2021/08/30/oversight-direct-placement-children-followCareer and Technical Education
… the New York City (NYC or City) Department of Education (DOE) is aligning Career and Technical Education (CTE) … through 2017-18 and examined CTE programs and interviewed DOE officials. About the Program CTE programs (referred to in … in occupational fields. During the 2017-18 school year, DOE offered 278 CTE programs to about 60,000 students at 124 …
https://www.osc.ny.gov/state-agencies/audits/2021/05/20/career-and-technical-educationControls and Accountability of Court, Trust and Bail Funds
… Department of Finance (Finance). These moneys include bail postings made on behalf of defendants, trust funds from …
https://www.osc.ny.gov/state-agencies/audits/2014/04/16/controls-and-accountability-court-trust-and-bail-fundsState Agencies Bulletin No. 1772
… Purpose The purpose of this bulletin is to inform agencies that employees with NYSPO access can … or she will receive a paper Form W-2 statement if consent is not given. The employee must be informed of the scope and … and whether or not the request for a paper statement is treated as a withdrawal of his or her consent to receiving …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1772-new-york-state-payroll-online-nyspo-electronic-delivery-2019-form-w-2DiNapoli: Former Fire District Treasurer Arrested for Stealing Public Funds
… York State Comptroller Thomas P. DiNapoli today announced the arrest of the former treasurer of Pulteney Fire District #2 in Steuben County. Lisa Stone, 44 of Hammondsport, was … York State Comptroller Thomas P DiNapoli today announced the arrest of the former treasurer of Pulteney Fire District …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-former-fire-district-treasurer-arrested-stealing-public-fundsMorley Volunteer Fire Company – Misappropriation of Funds (2023M-154)
… cash collections to deposits. The former Treasurer was arrested in July 2023 and pleaded guilty to grand larceny in the fourth degree in November 2023. She was sentenced to probation in January 2024 and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/03/22/morley-volunteer-fire-company-misappropriation-funds-2023m-154Onondaga County Industrial Development Agency - Project Approval and Monitoring (2019M-160)
… related to job creation and capital investment. Four companies received sales tax exemptions that exceeded … verified and supported. Develop procedures to monitor that companies’ actual capital investments are consistent with … to compare the actual sales tax exemptions claimed by companies with the amounts authorized by the Board. Recapture …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2019/11/01/onondaga-county-industrial-development-agency-projectXI.11.D Equipment and Software Maintenance Contracts – XI. Procurement and Contract Management
… The purpose of this section is to provide guidance to state agencies on: Assessing the need for equipment and software maintenance contracts; … The purpose of this section is to provide guidance to state agencies on …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11d-equipment-and-software-maintenance-contractsEquine Health and Safety (Follow-Up)
… Objective To determine the extent of implementation of the two … included in our initial audit report Equine Health and Safety ( 2017-S-77 ) . About the Program Our initial audit … enforcing New York State rules and regulations designed to promote the health and safety of equines at New York State …
https://www.osc.ny.gov/state-agencies/audits/2020/05/06/equine-health-and-safety-followDiNapoli: Audit Shows Mixed Results on School Districts' Compliance With Physical Education Rules
State Comptroller Thomas P DiNapoli released an audit today identifying school districts that are not meeting all statemandated physical education PE requirements for students
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-audit-shows-mixed-results-school-districts-compliance-physical-education-rules