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Comptroller DiNapoli Releases State Audits
… for services rendered to Medicaid-eligible recipients, and it generates payments to reimburse the providers for … identified. Department of Labor (DOL): Assessment and Collection of Selected Fees and Penalties (Follow-Up) (2014-F-19) An initial report … for services rendered to Medicaideligible recipients and it generates payments to reimburse the providers for …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-state-auditsLaw Pertaining to SUNY Police Officers
… Overview 2 A law pertaining to SUNY police officers was enacted on December 18, 2015. … York State and Local Employees’ Retirement System (ERS) to transfer to the Police and Fire Retirement System (PFRS). Officers who … Law Pertaining to State University of New York SUNY Police Officers …
https://www.osc.ny.gov/retirement/members/law-pertaining-suny-police-officersDisability Retirement – Divorce and Your Benefits
… Instead, the pension is a fixed percentage of the member’s final average earnings. This means there is no “service” … accrued to the date of the disability award (without reductions for early retirement). This calculation would …
https://www.osc.ny.gov/retirement/members/divorce/disability-retirementRed Creek Protective Fire Company, Inc. – Controls Over Financial Activities (2014M-271)
… Red Creek Protective Fire Company Inc Controls Over Financial Activities 2014M271 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/09/red-creek-protective-fire-company-inc-controls-over-financialXII.7.B Voucher Denials – XII. Expenditures
… can occur for various reasons, including at the agency’s request. The Bureau has established codes for the most common … ID 7A Voucher or Expense Report being returned per agency request 8A Incorrect expense type 8B Incorrect lodging amount … can occur for various reasons including at the agencys request …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7b-voucher-denialsSecurity and Effectiveness of Division of Criminal Justice Services’ Core Systems
… Purpose To determine whether the Division of Criminal Justice Services’ (Division) selected core systems … Division’s mission is to enhance public safety and improve criminal justice. During the transition to ITS … To determine whether the Division of Criminal Justice Services Division selected core systems are …
https://www.osc.ny.gov/state-agencies/audits/2015/02/24/security-and-effectiveness-division-criminal-justice-services-core-systemsRidgeway Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-196)
… of Audit The purpose of our audit was to determine if Company controls were adequate to ensure that financial … activity is properly recorded and reported and that Company moneys are safeguarded for the period January 1, … to June 11, 2013. Background The Ridgeway Volunteer Fire Company is located in the Town of Ridgeway, in Orleans …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/28/ridgeway-volunteer-fire-company-inc-internal-controls-over-financialColesville Fire District #1 – Internal Controls Over Financial Operations (2013M-276)
… was to examine internal controls over financial operations for the period January 1, 2011 to August 6, 2013. Background … general fund budget totals approximately $80,000 for the 2013 fiscal year. Key Findings The District does not … only at year-end. Board members authorize all claims for payment and indicate their approval by affixing their …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/12/20/colesville-fire-district-1-internal-controls-over-financial-operationsSchuyler County Industrial Development Agency – Project and Sublease Approval and Monitoring (2014M-369)
… criteria and processes for monitoring projects. Recapture provisions do not include specific requirements for recourse … ensure compliance with agreement terms. Enforce recapture provisions if a sublessee does not meet performance …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schuyler-county-industrial-development-agency-project-andVillage of Hunter – Cash Receipts and Board Oversight (2015M-254)
… procedures over the collection of cash receipts for trash bag sales and the summer recreation program to ensure … for the reconciliation and reporting of cash receipts from trash bag sales to residents used to pay for their refuse pickup service or for Program …
https://www.osc.ny.gov/local-government/audits/village/2016/01/08/village-hunter-cash-receipts-and-board-oversight-2015m-254Village of Spencer – Board Oversight (2017M-292)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of … a monthly Treasurer’s packet including accurate budget-to-actual reports, bank statements and bank reconciliations. …
https://www.osc.ny.gov/local-government/audits/village/2018/04/13/village-spencer-board-oversight-2017m-292Opinion 91-13*
… note that the option price, which represents approximately 10% of the aggregate principal amount of the COPS, is …
https://www.osc.ny.gov/legal-opinions/opinion-91-13Controls Over Tablet and Kiosk Usage by Incarcerated Individuals
… material; the ability to purchase Department-approved music, videos, e-books, and other media; and the opportunity … such as educational material, videos, e-books, music, and games. While the static and law library tablets …
https://www.osc.ny.gov/state-agencies/audits/2023/05/11/controls-over-tablet-and-kiosk-usage-incarcerated-individualsState Comptroller DiNapoli Releases School Audits
… payroll outside of normal pay dates such as when employees do not submit payroll information in a timely manner. …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-school-auditsControls Over and Revenues From .nyc Generic Top-Level Domains
… (DoITT) has collected all the revenues due from the .nyc generic top-level domain program, and whether the … a franchise agreement with a vendor to apply for the “.nyc” generic TLD (gTLD) and to operate, manage, maintain, and market the .nyc gTLD program. New York City’s contract with the vendor …
https://www.osc.ny.gov/state-agencies/audits/2021/10/25/controls-over-and-revenues-nyc-generic-top-level-domainsSouth Fallsburg Fire District – Internal Controls Over Financial Operations (2013M-181)
… period January 1, 2012, to May 13, 2013. Background The South Fallsburg Fire District is a district corporation of the State, distinct and separate from the Town of Fallsburg and … the required annual financial report with the Office of State Comptroller since the 2008 fiscal year. Although the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/13/south-fallsburg-fire-district-internal-controls-over-financial-operationsDiNapoli Releases Municipal Audits
… were generally operating effectively. However, the town does not maintain records of leave accruals for employees and … Over Vehicle Fuel Inventory (Chautauqua County) The town does not maintain perpetual inventory records to show the … of fuel remaining in inventory at any given time and it does not take periodic physical inventories for …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-releases-municipal-auditsLily Dale Volunteer Fire Company – Internal Controls Over Financial Operations (2013M-336)
… to ensure that financial activity is properly recorded and reported and that Company moneys are safeguarded for the period April … Secretary, Chief, Emergency Management Services Captain and three Directors, is responsible for the Company’s overall …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/lily-dale-volunteer-fire-company-internal-controls-over-financialOpinion 89-13
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … (purchase of used equipment of another municipality at auction) -- Contracts Requiring Bidding (purchase of used … Whether secondhand equipment of a private entity or a municipality of this State may be …
https://www.osc.ny.gov/legal-opinions/opinion-89-13Inspecting Highway Bridges and Repairing Defects
… bridges and repairing any defects found. If a serious ("Red Flag") structural defect is identified during an … there is no danger of structural failure or collapse. If Red or Safety Flags are so serious that immediate attention … Instead, it labeled them as Immediate Conditions (Red Flag), Priority Conditions (Yellow Flag), and Safety …
https://www.osc.ny.gov/state-agencies/audits/2014/05/19/inspecting-highway-bridges-and-repairing-defects