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Town of Morris – Justice Court Operations (2021M-66)
… deposited, disbursed, recorded and reported fines and fees in an accurate and timely manner. Key Findings The Justice … recorded and reported the fines and fees we reviewed in an accurate and timely manner. During the audit period, … deposited disbursed recorded and reported fines and fees in an accurate and timely manner …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/06/11/town-morris-justice-court-operations-2021m-66Whitesboro Central School District – Separation Payments (2020M-146)
… benefits that he otherwise would not have been eligible for based on the collective bargaining agreement (CBA). Key …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/05/whitesboro-central-school-district-separation-payments-2020m-146Administration of Mitchell-Lama Waiting Lists (Follow-Up)
… apartments, were built under the Program. In exchange for low-interest mortgage loans and real property tax … and apartments do not need to be kept affordable for middle-income families. There are currently 133 … Program units) have priority over external applicants for available apartments, developments are required to offer …
https://www.osc.ny.gov/state-agencies/audits/2021/01/19/administration-mitchell-lama-waiting-lists-followTown of Patterson – Justice Court Operations (2020M-63)
… report - pdf] Audit Objective Determine whether the Town of Patterson (Town) Justices collected, recorded, deposited, … $16,287 to the known payees or remit them to the Town. 55 of 100 tickets reviewed were not reported or incorrectly reported to the New York State Department of Motor Vehicles (DMV), or were not submitted to the DMV’s …
https://www.osc.ny.gov/local-government/audits/justice-court/2020/11/06/town-patterson-justice-court-operations-2020m-63Long-Term Care Ombudsman Program (Follow-Up)
… to be eligible for certain federal grants, each state is required to establish an Office of the State Long-Term … in the State, housing more than 160,000 residents who have a need for ombudsman services. The Office’s … adequately advocating for the needs of the people it’s intended to serve. Our audit covered the period October …
https://www.osc.ny.gov/state-agencies/audits/2020/12/31/long-term-care-ombudsman-program-followAccess Controls Over Selected Critical Systems (Follow-Up)
… Objective To assess the implementation of the two recommendations included in our original audit … Systems (Report 2017-S-56 ). About the Program The Office of Children and Family Services (OCFS) is charged with promoting the safety, permanency, and well-being of children, youth, families, and vulnerable populations in …
https://www.osc.ny.gov/state-agencies/audits/2020/12/29/access-controls-over-selected-critical-systems-followConclusion – Travel and Conference Expense Management
… travel and conference expenses will create an opportunity for questionable or possibly fraudulent expenses to occur and … information contained in this guide as a starting point for designing control procedures appropriate for the size and complexity of their operations. The final …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conclusionCompliance With Jonathan’s Law (Follow-Up)
… of the investigation or the written request, whichever is later. OPWDD operates 13 Developmental Disabilities State … request or the conclusion of the investigation (whichever is later), as required. In a sample of 63 record requests, 32 …
https://www.osc.ny.gov/state-agencies/audits/2021/02/25/compliance-jonathans-law-followSelected Controls Over the Property Tax Assessment Process (Follow-Up)
… the Program The New York City Department of Finance (DOF) is responsible for assessing all real property throughout the … previous tax classes. The tax classification determines how property value is assessed. DOF uses the Computer-Assisted Mass Appraisal …
https://www.osc.ny.gov/state-agencies/audits/2020/01/06/selected-controls-over-property-tax-assessment-process-followWest Seneca Fire District #2 – Purchasing and Capital Project Management (2018M-241)
… Key Findings The Treasurer made duplicate payments to 11 vendors totaling more than $17,000, including approximately $3,200 that District officials did not find prior to our audit. District officials did not … approximately $56,000. The construction manager may have improperly charged the District more than $14,000 for …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/08/30/west-seneca-fire-district-2-purchasing-and-capital-project-management-2018mUnified Court System Bulletin No. UCS-281
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing and to provide instructions for reporting transactions in … adjustment. The amount identified in the “RGS Balance Due” column is the amount of RGS that will be paid in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-281-2019-year-end-adjustment-judges-and-justices-unified-courtState Agencies Bulletin No. 1796
… of the 2020 maximum salary limit for members of ORP and VDC in Tier 6. Background In accordance with Section 415 … code, which provides for dollar limitations on benefits and contributions under qualified retirement plans, the … limit under Section 401(a), 404(I), 408 (k) (3) (C), and 408 (k) (6) (D) (ii) will increase to $285,000 for the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1796-maximum-salary-limit-optional-retirement-plan-orp-and-voluntary-definedDiNapoli Proposes Reforms to Bolster State's Rainy Day Reserves
… New York still lags behind other states when it comes to its rainy day reserves, according to a report released today by New York State Comptroller Thomas P. DiNapoli. “The time to prepare for serious fiscal problems is before they …
https://www.osc.ny.gov/press/releases/2019/12/dinapoli-proposes-reforms-bolster-states-rainy-day-reservesOversight of Obesity and Diabetes Prevention Programs (Follow-Up)
… of implementation of the two recommendations included in our initial audit report, Oversight of Obesity and … with contract requirements. We identified opportunities for improved oversight, particularly regarding contractor … are outcome-based and correlate to Department expectations for the individual programs it is funding and to ensure that …
https://www.osc.ny.gov/state-agencies/audits/2019/12/10/oversight-obesity-and-diabetes-prevention-programs-followRipley Central School District – Financial Management (2021M-23)
… and District officials properly managed fund balance in accordance with statute. Key Findings The Board and … District officials did not properly manage fund balance in accordance with statute. The Board and District officials: … Adopt budgets that include reasonable estimates for appropriations and the amount of appropriated fund …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/13/ripley-central-school-district-financial-management-2021m-23Town of Ithaca – Justice Court Operations (2021M-13)
… deposited, disbursed, recorded and reported fines and fees in an accurate and timely manner. Audit Results The Justices … recorded and reported the fines and fees we reviewed in an accurate and timely manner. During the audit period, … deposited disbursed recorded and reported fines and fees in an accurate and timely manner …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/30/town-ithaca-justice-court-operations-2021m-13Management of Invasive Species (Follow-Up)
… 2019-S-26 ) . About the Program Many species of plants and animals currently found in New York State are not … risks to public safety, human illness, or damage to crops and livestock, and are deemed "invasive." In New York, invasive species …
https://www.osc.ny.gov/state-agencies/audits/2021/11/19/management-invasive-species-followDiNapoli: April Sales Tax Collections Decline Over 24 Percent After COVID-19 Shutdown
… lost their jobs have restricted business activity. Every county in every region of the state saw a large drop in April …
https://www.osc.ny.gov/press/releases/2020/05/dinapoli-april-sales-tax-collections-decline-over-24-percent-after-covid-19-shutdownAssessment Roll Verification (ARV) for School Districts
… Enrollment Instructions [pdf] Background The Office of the State Comptroller (OSC) provides taxable assessed value data … Services (ORPTS) and represent values previously reported by school districts. Verification Log into the Online …
https://www.osc.ny.gov/local-government/required-reporting/assessment-roll-verification-arv-school-districtsOversight of Critical Foster Care Program Requirements (Follow-Up)
… Objective To determine the extent of implementation of the three … certain foster homes, and providing casework services to children and families. OCFS and these entities use the …
https://www.osc.ny.gov/state-agencies/audits/2020/02/03/oversight-critical-foster-care-program-requirements-follow