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Controls Over Federally Funded Programs and Maximization of Federal Funding
… Renewal is obtaining federal reimbursements on time and in a manner that recovers all costs and adequately ensures … and utility costs by installing energy efficiency measures in the homes of income-eligible persons, especially those … Services (HHS) and must expend and account for WAP awards in accordance with federal statutes, regulations, and the …
https://www.osc.ny.gov/state-agencies/audits/2021/08/18/controls-over-federally-funded-programs-and-maximization-federal-fundingTown of Stony Point – Claims Processing and Purchasing (2014M-239)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s claims processing and … 1, 2013 through April 21, 2014. Background The Town of Stony Point is located in Rockland County and has a … The purpose of our audit was to evaluate the Towns claims processing and …
https://www.osc.ny.gov/local-government/audits/town/2014/10/31/town-stony-point-claims-processing-and-purchasing-2014m-239Compliance With Special Education Regulations for the Provision of Services
… To determine if the New York City Department of Education (DOE) arranged for eligible students to be placed in special education services and programs within the required time frames, and provided … students in special education. In New York City (NYC), the DOE is responsible for determining eligibility for and …
https://www.osc.ny.gov/state-agencies/audits/2020/09/30/compliance-special-education-regulations-provision-servicesDivision of Housing and Community Renewal Bulletin No. DH-111
… employees who meet the eligibility criteria and have a Payroll Status of Active, Leave With Pay or Leave of Absence … on the payment effective date. Eligible employees with a Payroll Status of Leave With Pay and an Action/Reason code of … on the payment effective date. Eligible employees with a Payroll Status of Leave With Pay and an Action Reason code of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-111-october-2020-district-council-37-dc-37-performanceCity of Mount Vernon – Financial Reporting and Oversight (2020M-96)
… findings in our report. Appendix C includes OSC’s comments on their responses. …
https://www.osc.ny.gov/local-government/audits/city/2020/09/17/city-mount-vernon-financial-reporting-and-oversight-2020m-96Examples from GASB Statement 34 - Statement of Fiduciary Net Assets
… Private-Purpose Trusts Agency Funds ASSETS: Cash and cash equivalents $ 1,973 $ 1,250 … $ 44,889 Receivables: Interest and dividends 508,475 760 Other receivables … Accounts payable 1,234 Refunds payable and others 1,358 $ 228,050 …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-fiduciary-net-assetsTown of North Collins - Recreation Department Cash Receipts (2020M-68)
… Determine whether Recreation Department Department cash receipts were recorded and …
https://www.osc.ny.gov/local-government/audits/town/2020/07/24/town-north-collins-recreation-department-cash-receipts-2020m-68Town of Theresa – Internal Controls Over Claims Auditing (2014M-89)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over the claims process for the … The purpose of our audit was to review the Towns internal controls over the claims process for the …
https://www.osc.ny.gov/local-government/audits/town/2014/05/23/town-theresa-internal-controls-over-claims-auditing-2014m-89Village of Sackets Harbor – Budgeting and Financial Management (2020M-28)
… of fund balance during this period that was not needed to fund operations. The Board has not adopted a fund balance …
https://www.osc.ny.gov/local-government/audits/village/2020/07/02/village-sackets-harbor-budgeting-and-financial-management-2020m-28A Statement from Comptroller DiNapoli on the Murder of George Floyd
… The brutal killing of George Floyd is yet another traumatic example of the profound pain and damage wrought by racial injustice. … The brutal killing of George Floyd is yet another traumatic example of the …
https://www.osc.ny.gov/press/releases/2020/06/statement-comptroller-dinapoli-murder-george-floydTown of Ogden – Financial Management and Justice Court (2014M-234)
… Purpose of Audit The purpose of our audit was to assess the Town’s internal controls over the Town’s financial and … The purpose of our audit was to assess the Towns internal controls over the Towns financial and …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/10/31/town-ogden-financial-management-and-justice-court-2014m-234DiNapoli: Wall St. Profits Soared in First Half of 2020
… Amidst the economic tumult brought on by the COVID-19 pandemic, the securities industry saw its … to State Comptroller Thomas P. DiNapoli’s annual report on Wall St.’s performance . “An injection of federal stimulus … an outsized source of revenue, but the rising profits on Wall Street are disconnected from the pain being felt on …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-wall-st-profits-soared-first-half-2020Division of Housing and Community Renewal Bulletin No. DH-104
… be currently enrolled in the Over40 Comp Time II program or be currently employed in an eligible position to … submit the following information on the Time Entry page or the Time Entry Interface (NPAY502) using Earnings Code DH4 … taxable gross and will be reported on the employee's Form W-2. Payroll Register and Employee’s Paycheck/Advice The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-104-2019-rrsu-over40-comp-time-ii-cash-outJefferson-Lewis-Hamilton-Herkimer-Oneida Board of Cooperative Educational Services – Separation Payments (2016M-304)
… Purpose of Audit The purpose of our audit was to examine BOCES’ calculation of employee separation payments for the period July 1, 2014 … JeffersonLewisHamiltonHerkimerOneida Board of Cooperative Educational Services Separation Payments …
https://www.osc.ny.gov/local-government/audits/boces/2016/10/28/jefferson-lewis-hamilton-herkimer-oneida-board-cooperative-educational-servicesTown of Exeter – Town Supervisor's Records and Reports (2024M-25)
… maintained due to carrying over unsupported balances for interfund activity, receivables and cash balances from … The Supervisor did not provide the Board with his records for audit, as required by New York State Town Law (Town Law) …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-supervisors-records-and-reports-2024m-25Reporting of Community-Based Services Under the Transformation Reinvestment Plan (Follow-Up)
… mobile integration teams, various crisis services, and clinic expansion. One key piece of data on the monthly …
https://www.osc.ny.gov/state-agencies/audits/2024/05/08/reporting-community-based-services-under-transformation-reinvestment-plan-followDiNapoli: Financial Records of 500 Public Authorities Now on www.openbooknewyork.com
… for more than 500 state and local public authorities is now available at Open Book New York http://www.openbooknewyork.com/ , a transparency … revenue and spending. This addition to Open Book New York makes it the go-to source for comprehensive, … for more than 500 state and local public authorities is now available at Open Book New York httpwwwopenbooknewyorkcom …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-financial-records-500-public-authorities-now-wwwopenbooknewyorkcomDiNapoli Releases Review of City's Proposed Budget and Financial Plan
… appropriately uses higher than expected tax revenues to reduce out-year budget gaps and to replenish reserves, according to a review of New York City’s financial plan released today … appropriately uses higher than expected tax revenues to reduce outyear budget gaps and to replenish reserves …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-releases-review-citys-proposed-budget-and-financial-planGates Fire District – Board Oversight of Long-Term Planning (2024M-10)
… Determine whether the Gates Fire District (District) Board of Fire Commissioners (Board) and officials properly planned for long-term financial and capital needs. Key Findings The Board and District officials did not properly plan for the … Determine whether the Gates Fire District District Board of Fire Commissioners Board and officials properly …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/06/07/gates-fire-district-board-oversight-long-term-planning-2024m-10DiNapoli: Better Reporting and Monitoring of NYC Capital Projects Needed
… capital projects are over their initial budgets and behind schedule, suggesting better monitoring and reporting could … certain types of projects are more likely to be behind schedule or over budget than others. Courts, waterway … public documentation about what is fueling these cost and schedule overruns. DiNapoli recommended the city shift all …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-better-reporting-and-monitoring-nyc-capital-projects-needed