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St. Lawrence-Lewis Board of Cooperative Educational Services – Capital Assets (2023M-99)
… year were added to the inventory records. None of the 25 computer disposals tested had evidence that the hard … and sometimes were missing key information such as serial numbers, locations, purchase dates and costs. Key …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/01/st-lawrence-lewis-board-cooperative-educational-services-capital-assets-2023m-99Opinion 96-13
… that bear on the issues discussed in the opinion. AMBULANCE SERVICE -- Service Award Programs (simultaneous … participation in retirement system) VOLUNTEERS -- Ambulance Workers (simultaneous participation in service … benefits from, a service award program for volunteer ambulance workers and the State Employees' Retirement System. …
https://www.osc.ny.gov/legal-opinions/opinion-96-13DiNapoli: NYC Tax Collections Stronger Than Anticipated
… development could trigger an economic setback, Mayor de Blasio and the City Council have increased the city’s …
https://www.osc.ny.gov/press/releases/2019/05/dinapoli-nyc-tax-collections-stronger-anticipatedDiNapoli: Ralph Lauren Should Ensure Human and Worker Rights are Upheld in its Operations
… Thomas P. DiNapoli released the following statement in support of a shareholder proposal presented at Ralph Lauren’s annual shareholders meeting in Manhattan today. The proposal, filed by the AFL-CIO, urges … how it handles potential and actual human rights risks in its operations and supply chain. “The devastating loss of …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-ralph-lauren-should-ensure-human-and-worker-rights-are-upheld-its-operationsDiNapoli: Remember to Read Fine Print on Gift Cards This Holiday Season
… State Comptroller Thomas P. DiNapoli is urging New Yorkers to read the fine print on gift cards this holiday season for … should use their gift cards within a year of purchase to avoid inactivity fees and register cards with the … gift cards issued by New York businesses is turned over to the State Comptroller's office as abandoned property after …
https://www.osc.ny.gov/press/releases/2018/11/dinapoli-remember-read-fine-print-gift-cards-holiday-seasonSelected Employee Travel Expenses
… does not have an accurate means of verifying personal use mileage and therefore the accuracy of the imputed mileage reported on employees' W-2 forms from calendar years … trips are identified for reimbursement. Ensure that the mileage for all non-business use of official vehicles is …
https://www.osc.ny.gov/state-agencies/audits/2014/02/25/selected-employee-travel-expensesComptroller DiNapoli Releases School District Audits
… but the school relied on staff at its accounting firm to calculate tuition. School officials provide the accounting firm with attendance and enrollment records but do not …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-auditsEast Ramapo Central School District – Budget Review (B21-5-4)
… review was to provide an independent evaluation of the East Ramapo Central School District’s (District’s) proposed … review was to provide an independent evaluation of the East Ramapo Central School Districts Districts proposed …
https://www.osc.ny.gov/local-government/audits/school-district/2021/05/05/east-ramapo-central-school-district-budget-review-b21-5-4Town of Hartwick – Financial Condition (2013M-118)
… March 8, 2013. Background The Town of Hartwick is located in Otsego County and has 2,110 residents. The Board comprises … and appropriations of fund balance to finance operations in the highway and fire protection funds. Although Town … operations separately, with sufficient revenues included in the budget for each fund. Consider separate checking …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-hartwick-financial-condition-2013m-118DiNapoli: Five Fortune 500 Companies Reach Agreements on Corporate Political Spending
… 2015 Dean Foods Eastman Chemical H&R Block Marathon Oil U.S. Steel Valero Energy 2014 Comcast Corp. CF Industries …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-five-fortune-500-companies-reach-agreements-corporate-political-spendingDiNapoli: NYC’s Solid Housing Growth at Risk As Permits Fall
… the “City of Yes” initiative and the creation of the 485-x affordable housing program. “New York City has added housing … of housing being created and where zoning initiatives and affordable housing incentives have succeeded, so that … signal a few more years of strong annual growth at or near 0.75%, which is a greater rate of growth than the “City …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-nycs-solid-housing-growth-risk-permits-fallDiNapoli Releases Analysis of SFY 2024-25 State Budget
… The estimated $237 billion Enacted Budget for State Fiscal Year (SFY) 2024-25 increases spending for vital state … will total 15% of State Operating Funds spending. The recent improvements in reserve fund levels and statutory … Structuring & Short-Term Borrowing The budget reauthorizes 50-year maturities for state-supported bonds issued for MTA …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-releases-analysis-sfy-2024-25-state-budgetMahopac Central School District – Financial Condition (2013M-302)
… 1, 2012, to June 30, 2013. Background The Mahopac Central School District is located in the Town of Carmel in Putnam … Mahopac Central School District Financial Condition 2013M302 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/10/mahopac-central-school-district-financial-condition-2013m-302DiNapoli: NYC Finances Continue To Benefit From Better Than Projected Revenue but Spending Pressures Remain
… and savings generated through initiatives launched in response to its financial challenges, but the continued … to ensure it’s prepared for any economic uncertainties.” In June, New York City adopted a balanced budget for fiscal … entering FY 2025, which threaten the budget balance in the coming years. The city’s surplus, which was $6.1 …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-nyc-finances-continue-benefit-better-projected-revenue-spending-pressures-remainState Comptroller DiNapoli Releases Audits
… found department officials made progress in addressing the problems identified in the initial audit. Of the initial … and two have been partially implemented. Office of Mental Health (OMH): Oversight of Telemental Health Services (TMH) …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-auditsSouthold Union Free School District – Claims Processing (2013M-183)
… year were approximately $27 million, funded primarily with real property taxes. During our audit period, the District … appeared to be properly auditing claims, the purchasing agent did not always formally approve all purchases prior to …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/23/southold-union-free-school-district-claims-processing-2013m-183State Comptroller DiNapoli Releases Municipal Audits
… Yonkers – Information Technology (Westchester County) The IT department’s acceptable computer use policy was not signed …
https://www.osc.ny.gov/press/releases/2017/08/state-comptroller-dinapoli-releases-municipal-auditsHampton Bays Union Free School District – Claims Processing (2013M-333)
… 1, 2012 through August 31, 2013. Background The Hampton Bays Union Free School District is located in the Town of … Hampton Bays Union Free School District Claims Processing 2013M333 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/27/hampton-bays-union-free-school-district-claims-processing-2013m-333VI.3.A Overview – VI. Budgets
… Parent Budget Entry Type. The Budget Entry Type are the fields highlighted below which is used to classify the type … is chosen or the type is not consistently used in both fields. Since combination edits do not exist related to this …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3a-overviewSelected Employee Travel Expenses
… and under the control of agency management, include car rentals, meals, lodging, transportation, fuel, and … we audited a total of $192,215 in travel expenses for five New York State Homes and Community Renewal (HCR) … the State. Key Findings Travel expenses totaling $112,233 for three of the five HCR employees selected for review were …
https://www.osc.ny.gov/state-agencies/audits/2014/06/04/selected-employee-travel-expenses