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Haldane Central School District – Budget Transfers and Information Technology (2015M-279)
… Findings The District’s budget transfer policy does not state a dollar threshold for budget transfer approvals. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/haldane-central-school-district-budget-transfers-and-informationTown of Portland – Water Operations (2017M-45)
… Purpose of Audit The purpose of our audit was to review the Town’s water operations for … a population of approximately 4,800. The Town is governed by an elected five-member Town Board. Budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-portland-water-operations-2017m-45Town of Somers – Justice Court (2013M-198)
… 1, 2012, to March 31, 2013. Background The Town of Somers is located in Westchester County and has a population of approximately 20,400. The Town is governed by the Town Board which comprises the Town …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-somers-justice-court-2013m-198Upper Mohawk Valley Memorial Auditorium Authority – Procurement (2015M-304)
… County and was established by Section 1942 of New York State Public Authorities Law. The Authority, which operates …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/03/04/upper-mohawk-valley-memorial-auditorium-authority-procurement-2015m-304Ontario County Four Seasons Development Corporation – Procurement (2021M-197)
… always seek competition or maintain adequate documentation of purchasing processes when procuring goods and services. … totaling $305,033 to nine vendors with aggregate purchases of $5,000 or more in either the 2019-20 or 2020-21 fiscal … selecting two professional service providers paid a total of $40,253 and did not document the rationale for the process …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/04/29/ontario-county-four-seasons-development-corporationVillage/Town of Mount Kisco – Parking Ticket Collections (2012M-255)
… of our audit was to examine the Village/Town’s receivables for parking offenses for the period June 1, 2011, to May 31, 2012. Background The … and small claims cases. The Justices are responsible for all Court operations. During our audit period, the …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/villagetown-mount-kisco-parking-ticket-collections-2012m-255Town of Fort Ann – Lake Hadlock Dam Collapse (2013M-60)
… 349 parcels which are assessed a special district tax to pay for the District’s maintenance and improvements. The …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-fort-ann-lake-hadlock-dam-collapse-2013m-60Keene Central School District – Transportation State Aid (2021M-63)
… transportation aid in a timely manner and were at risk of losing $20,513 for new bus acquisitions. The District did … aid for seven buses. However, after we identified the risk of lost aid, the Treasurer prepared and submitted State aid … two. Officials did not establish adequate procedures to ensure the District applied for all State aid for new bus …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/30/keene-central-school-district-transportation-state-aid-2021m-63Comptroller DiNapoli, Manhattan D.A. Bragg Announce Guilty Plea of Former NYU Director of Finance for Major Fraud
New York State Comptroller Thomas DiNapoli and Manhattan District Attorney Alvin L Bragg Jr today announced the guilty plea of CINDY TAPPE 57 for orchestrating an approximately $35 million 6year fraud relating to two New York University NYU programs
https://www.osc.ny.gov/press/releases/2024/02/comptroller-dinapoli-manhattan-da-bragg-announce-guilty-plea-former-nyu-director-finance-major-fraudNew York Youth Jobs Program (Follow-Up)
… to create jobs and spur economic growth in the State by establishing incentives for employers to hire new …
https://www.osc.ny.gov/state-agencies/audits/2020/09/15/new-york-youth-jobs-program-followOpinion 91-43
… Ministerial pre-audit functions, such as checking for mathematical accuracy, may be delegated by town board … certain ministerial "pre-audit steps", such as checking for mathematical accuracy. We expressed the opinion that …
https://www.osc.ny.gov/legal-opinions/opinion-91-43Tuition Assistance Program – DeVry College
… Founded in 1931, DeVry University offers students onsite, online or blended educational options. It offers programs at … a U.S. high school. The two other students had completed online study from a private school located in another state. …
https://www.osc.ny.gov/state-agencies/audits/2015/04/06/tuition-assistance-program-devry-collegeOrdinary Disability (Section 362) – Special 20- and 25-Year Plans
… behalf. For example, your attorney, a power of attorney (POA) , or a court-appointed guardian who has been granted …
https://www.osc.ny.gov/retirement/publications/1517/ordinary-disability-section-362Operational Training and Medical Assessments of Train Crews (Follow-Up)
… Purpose To determine the extent of implementation of the three recommendations included in our initial report, Operational Training and Medical Assessments of Train Crews (Report 2017-S-71 ). Background The …
https://www.osc.ny.gov/state-agencies/audits/2019/12/13/operational-training-and-medical-assessments-train-crews-followOvertime and Other Time and Attendance Matters Found in the Use of Certain Federal Funds
… there is a high level of transparency and accountability in the spending of its funds on these projects. Key Findings In certain instances, the LIRR did not efficiently manage its … auditors by stating that an employee was working when, in fact, he was not at work. We identified three employees …
https://www.osc.ny.gov/state-agencies/audits/2014/01/24/overtime-and-other-time-and-attendance-matters-found-use-certain-federal-fundsReview of the Financial Plan of the City of New York, March 2022
Over the last two years, New York City has grappled with a catastrophic public health crisis along with multiple economic and social disruptions arising from the COVID-19 pandemic.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-19-2022.pdfCollection of Petroleum Business Tax and Motor Fuel Excise Tax (Follow-Up) (2021-F-30)
To determine the extent of implementation of the two recommendations included in our initial audit report, Collection of Petroleum Business Tax and Motor Fuel Excise Tax (2018-S-28).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21f30.pdfImproper Medicaid Payments for Recipients Diagnosed With Severe Malnutrition (Follow-Up) (2020-F-9) 30-day response
To determine the extent of implementation of the two recommendations made in our initial audit report, Improper Medicaid Payments for Recipients Diagnosed With Severe Malnutrition (Report 2017-S-85).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-20f9-response.pdfOpinion 94 - 23
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … TOWN LAW, §§170, 172-d: In the case of the extension of a fire district located within two towns, if the proposed … more than one town. You state that it is proposed that a fire district which is located within two towns be extended …
https://www.osc.ny.gov/legal-opinions/opinion-94-23Outstanding Violations (Follow-Up)
… Purpose To determine the extent of implementation of the four recommendations included in our initial audit …
https://www.osc.ny.gov/state-agencies/audits/2014/10/15/outstanding-violations-follow