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Van Hornesville-Owen D. Young Central School District – Financial Management (2020M-125)
… exceeded the statutory limit by $1.5 million and resulted in higher tax levies than necessary. Actual expenditures from … fund balance statutory limit and use the excess funds in a manner beneficial to taxpayers. Adopt a multiyear … action. Appendix B includes our comment on an issue raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/22/van-hornesville-owen-d-young-central-school-district-financial-managementSouthern Cayuga Central School District – Financial Condition (2020M-77)
… condition. The Board underestimated revenues by an average of $141,038 and overestimated appropriations by an average of $1.3 million over the three completed years. As a result, … use about $1.1 million in appropriated fund balance. As of June 30, 2019, recalculated surplus fund balance totaled …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/southern-cayuga-central-school-district-financial-condition-2020m-77Town of Amherst Industrial Development Agency – Project Approval and Monitoring (2020M-148)
… did not ensure its project approvals were based on project applications that were completed and supported with … and payment in lieu of taxes (PILOT) information for current and active projects. Key Recommendations Ensure project applications are properly completed and supported with …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2021/09/10/town-amherst-industrial-development-agency-project-approvalNorth Greenbush Common School District – Claims Auditing (2022M-112)
… complete report – pdf] Audit Objective Determine whether the North Greenbush Common School District (District) Board … While claims were supported and for appropriate purposes, the Board did not ensure claims were properly audited and … – October 2021. Individuals prohibited from serving as the claims auditor, because they were directly involved in …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/north-greenbush-common-school-district-claims-auditing-2022m-112DiNapoli: Two Former Oramel Fire Officials Charged With Theft of More Than $11,000 From Oramel Fire Department
… Brundage for allegedly stealing $11,276 from the Oramel Fire Department. Ronda Kish was charged with Grand Larceny in … to 2020, Ronda Kish allegedly stole $8,675 from the Oramel Fire Department by making unauthorized cash withdrawals and … board began to ask questions about the money. The Oramel Fire Department bank account was empty when she quit. Local …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-two-former-oramel-fire-officials-charged-theft-more-11000-oramel-fire-departmentOpinion 90-44
… State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, … general rule of statutory construction, legislative intent may be discerned by considering all parts of a statute …
https://www.osc.ny.gov/legal-opinions/opinion-90-44Westchester County Chapter NYSARC, Inc. – Compliance With the Reimbursable Cost Manual
… in reimbursable costs on its CFR for the Preschool Special Class – over 2.5 hours per day and Preschool Integrated Special Class – over 2.5 hours per day (collectively referred to as …
https://www.osc.ny.gov/state-agencies/audits/2021/09/29/westchester-county-chapter-nysarc-inc-compliance-reimbursable-cost-manualMary Cariola Children’s Center, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Mary Cariola Children’s Center, Inc. … calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the Reimbursable Cost Manual RCM) and the Consolidated Fiscal …
https://www.osc.ny.gov/state-agencies/audits/2020/12/07/mary-cariola-childrens-center-inc-compliance-reimbursable-cost-manualDiNapoli: NYC Dept. of Buildings Is Not Doing Enough to Improve Construction Site Safety
… lift. DOB officials said they were not aware of the incident until auditors informed them on June 16, 2021. … Summonses, including failure to notify the agency of the incident. On Dec. 20, 2019, a worker fell 18 feet at the same … incidents. Response DOB officials agreed with most of the report’s recommendations and indicated actions they have …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-nyc-dept-buildings-not-doing-enough-improve-construction-site-safetyOversight of Passenger Safety (Follow-Up)
… Brooklyn, Bernard M. Fineson (Queens), and Staten Island – are responsible for overseeing 115 State-run … 2018. Our initial audit found that OPWDD did not analyze traffic violations to identify whether employees needed …
https://www.osc.ny.gov/state-agencies/audits/2020/07/28/oversight-passenger-safety-followDivision of Housing and Community Renewal Bulletin No. DH-52
… and must be received no later than April 12, 2011 . Please fax corrections to (518) 474-2601 or (518) 402-4949 and send …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-52-april-2011-rent-regulation-services-unit-rrsu-longevityCost-of-Living Adjustment – Divorce and Your Benefits
… An ex-spouse may be entitled to a portion of a retiree’s cost-of-living adjustment (COLA) , not as an option beneficiary, but as part of the overall distribution … Security Law Section 78-A (g) does not permit a non-spouse option beneficiary to receive a COLA after the retiree’s …
https://www.osc.ny.gov/retirement/members/divorce/cost-living-adjustmentE&D Children Center, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by E&D Children Center, Inc. (E&D) on its … (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented, pursuant to the State Education Department’s (SED) Reimbursable Cost …
https://www.osc.ny.gov/state-agencies/audits/2021/11/16/ed-children-center-inc-compliance-reimbursable-cost-manualOversight of Construction Management Contracts
… Objective To determine if the Office of Parks, Recreation and Historic Preservation is … to ensure they meet contract terms and requirements. The audit covered the period June 29, 2017 through July 17, 2020. About the … To determine if the Office of Parks Recreation and Historic Preservation is …
https://www.osc.ny.gov/state-agencies/audits/2021/06/24/oversight-construction-management-contractsIX.7.F M-Year Legislation – IX. Federal Grants
… of funds availability terminates on September 30 of the fifth federal fiscal year after the period of funds …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7f-m-year-legislationCyber Incident Response Team
… specific and measurable objectives that clearly define what is to be achieved, who is to achieve it, how it …
https://www.osc.ny.gov/state-agencies/audits/2021/11/12/cyber-incident-response-teamDiNapoli and William Glasgall Op-Ed
… The Bond Buyer published an op-ed from New York State Comptroller Thomas P. DiNapoli and … City to the precipice of bankruptcy. As the city emerged from its crisis, in part due to the stewardship of a true … This comprehensive accounting forced the city away from the cash basis accounting it had used in budgets to hide …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-and-william-glasgall-op-edOversight of New York State Forest Tax Programs (Follow-Up)
… Objective To determine the extent of implementation of the two recommendations included in our initial audit report, Oversight of New York State Forest Tax Programs (Report 2020-S-51 ). … To determine the extent of implementation of the two recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2023/12/05/oversight-new-york-state-forest-tax-programs-followCompliance With Executive Order 95 (Open Data)
… Objectives To determine whether the Department of Environmental Conservation (DEC) is complying with … in a timely manner, publishable State data to the Office of Information Technology Services (ITS) under EO 95, and … To determine whether the Department of Environmental Conservation is complying with …
https://www.osc.ny.gov/state-agencies/audits/2021/05/27/compliance-executive-order-95-open-dataMedicaid Program – Improper Overlapping Medicaid and Essential Plan Enrollments
To determine whether Medicaid and Essential Plan enrollments determined by NY State of Health were accurately reflected in eMedNY when individuals transitioned between the Medicaid and Essential Plan programs and to identify overpayments resulting from inaccurate enrollments
https://www.osc.ny.gov/state-agencies/audits/2022/10/11/medicaid-program-improper-overlapping-medicaid-and-essential-plan-enrollments