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City and Town of Poughkeepsie Joint Water Project – Board Oversight (2014M-236)
… 1, 2013 through May 31, 2014. Background The City of Poughkeepsie and Town of Poughkeepsie entered into an … reconciliation for 2013 was not completed until July 22, 2014, instead of March 1, 2014 as required. The City does …
https://www.osc.ny.gov/local-government/audits/city/2014/12/12/city-and-town-poughkeepsie-joint-water-project-board-oversight-2014m-236Brewster-Southeast Joint Fire District - Recordkeeping and Procurement (2018M-86)
… Key Findings Accounting records were not accurate as of December 31, 2017. Cash accounts were incorrectly … 45 general ledger accounts did not comply with the Office of the State Comptroller’s (OSC) uniform system of accounts for fire districts. 1 District officials did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/03/brewster-southeast-joint-fire-district-recordkeeping-and-procurement-2018mMontgomery County – Financial Condition (2013M-234)
… Purpose of Audit The purpose of our audit was to review the County’s financial condition for the period January 1, 2010, to May … and instead consistently relied on appropriating fund balance, a non-recurring revenue, to finance recurring …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/montgomery-county-financial-condition-2013m-234Cost-Saving Ideas: Credit Card Accountability - Minimizing the Risk of Error, Misuse and Fraud
… with a credit card than to fill out a procurement request form and wait for it to be approved. This also saves time and …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-credit-card-accountability-minimizing-risk-error-misuse-and-fraudNew York State Comptroller DiNapoli Statement on Events in Charlottesville, Va.
… New York State Comptroller Thomas P. DiNapoli released the …
https://www.osc.ny.gov/press/releases/2017/08/new-york-state-comptroller-dinapoli-statement-events-charlottesville-vaUse of Federal Funding for Election Technology and Security (2020-S-18)
To determine whether the Board of Elections (BOE) utilized available funding from the 2018 Help America Vote Act Election Security Grant to enhance the security of the State’s election technology and infrastructure.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s18.pdfXII.6.H Paying an Accidental Death Benefit – XII. Expenditures
… accidental death benefit payments provide for the State to pay a death benefit in the amount of $50,000 to an employee’s … Financial System (SFS). Business Units must create a Single Payment voucher using Vendor ID ‘0400000005’ … Business Units are required to attach the following to the Single Payment Voucher: Workers’ Compensation Board (WCB) …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6h-paying-accidental-death-benefitState Comptroller DiNapoli Releases Audits
… the dentists billed in relation to the hours their offices were open. In addition, the dentists paid staff to recruit Medicaid recipients to their offices. In a follow-up, auditors determined DOH made …
https://www.osc.ny.gov/press/releases/2016/01/state-comptroller-dinapoli-releases-auditsState Medicaid Bought Erectile Dysfunction Drugs for Sex Offenders
… and erectile dysfunction (ED) drugs and treatments for 47 sex offenders, according to an audit released today by State … for ED drugs and treatments for recipients, including sex offenders, that are barred under Medicaid. “There are … it comes to erectile dysfunction drugs. And paying for sex offenders who’ve committed terrible crimes to get these …
https://www.osc.ny.gov/press/releases/2019/06/state-medicaid-bought-erectile-dysfunction-drugs-sex-offendersOversight of Career and Technical Education Programs in New York State Schools (Follow-Up)
… cosmetology, culinary, and vehicle maintenance. High school students involved in CTE are more engaged and graduate … non-profit entity that represents State CTE directors, the high school graduation rate for students who have completed …
https://www.osc.ny.gov/state-agencies/audits/2023/01/18/oversight-career-and-technical-education-programs-new-york-state-schools-followSelected Aspects of Discretionary Spending
… Fund. These programs help communities throughout the State by lowering the costs of financing projects that prevent …
https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spendingOpinion 89-19
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … of the appellate divisions of the supreme court and the clerk of the court of appeals are entitled, upon the filing … v Merrill Lynch , 107 AD2d 902, 483 NYS2d 847 [1985]; 3 NY Jur 2d, Agency, §189, p 11). Not considered in Beaudoin , …
https://www.osc.ny.gov/legal-opinions/opinion-89-19XVI.3.A Financial Statements – XVI. Financial Reporting
… statements consist of the following: Statement of Net Position (Reporting Government-Wide); Statement of … the Balance Sheet - Governmental Funds to the Statement of Net Position; Statement of Revenues, Expenditures, and … Funds to the Statement of Activities; Statement of Net Position - Proprietary Funds (emphasizing major …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3a-financial-statementsState Agencies Bulletin No. 1167
… To ensure use of the revised Direct Deposit Form for NYS employees and advise current participants in the Direct … Background In October of 2011, the Office of the State Comptroller revised the Personal Privacy Law Notification on … Bureau of State Payroll Services requests personal information on this form to operate the New York State Direct …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1167-revised-personal-privacy-protection-law-notification-direct-depositContinuing Crisis: Drug Overdose Deaths in New York
This report outlines long-term trends and recent developments in the battle to save lives from being lost prematurely to substance use disorder. The data are clear: the battle against drug overdose deaths is more daunting than ever, and will require an ongoing commitment of public resources.
https://www.osc.ny.gov/files/reports/pdf/drug-overdose-deaths.pdfMiddleburgh Central School District – Financial Condition (2013M-206)
… difficulties, they have come to rely on using surplus funds to finance operations, and are close to depleting those funds. District officials did not update the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/middleburgh-central-school-district-financial-condition-2013m-206DiNapoli Releases Report on Nonprofit Industry
… Thomas P. DiNapoli released a report that showed nonprofit organizations in 2022 provided 1.3 million jobs to New Yorkers, just over 1 in 6 private sector jobs in the state. While the number of nonprofits increased …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-releases-report-nonprofit-industryHomeless Housing and Assistance Program – Project Selection and Maintenance (Follow-Up)
… of implementation of the four recommendations included in our initial audit report, Homeless Housing and Assistance Program – Project Selection and Maintenance … in maintaining their residence. HHAP performs monitoring inspections to ensure the projects are adequately maintained. …
https://www.osc.ny.gov/state-agencies/audits/2020/08/18/homeless-housing-and-assistance-program-project-selection-and-maintenance-followComptroller DiNapoli Releases Municipal Audits
… completed audits of Broome County , Town of Charlton , Conesus No. 1 Fire District , Conesus Volunteer Fire … fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … did not properly administer all aspects of the Restore NY grant and Community Development Block Grant funds that …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits-1Town of Guilford – Budgeting (2023M-144)
… report – pdf] Audit Objective Determine whether the Town of Guilford (Town) Town Board (Board) developed realistic … Actual revenues exceeded estimated revenues by an average of $210,000 (42 percent) in the general fund and $180,000 (17 … The Board adopted budgets that planned for using $228,000 of fund balance to offset projected operating deficits in the …
https://www.osc.ny.gov/local-government/audits/town/2024/03/08/town-guilford-budgeting-2023m-144