Search
Internal Control System Components
… to certify compliance with the Act by April 30 of each year by submitting a Certification and Internal Control … internal control activities undertaken during the previous year. As the State’s chief fiscal officer, the Comptroller …
https://www.osc.ny.gov/state-agencies/audits/2015/08/04/internal-control-system-componentsInternal Control System Components
… of each covered agency to certify compliance with the Act by April 30 of each year by submitting a Certification and Internal Control Summary … components of internal control that must be addressed by each system: control environment, control activities, risk …
https://www.osc.ny.gov/state-agencies/audits/2016/03/17/internal-control-system-componentsSelected Aspects of the Migrant Education Program
… Purpose To determine whether the State Education Department (Department) properly oversees the Migrant Education Program … instruction to college occupational programs. The Department is responsible for administering the program and … Determine whether the State Education Department properly oversees Migrant Education Program to …
https://www.osc.ny.gov/state-agencies/audits/2015/05/15/selected-aspects-migrant-education-programReal Estate Portfolio
… Transportation Authority has accounted for all of its real estate holdings, established a value for those holdings, … of Interest Metropolitan Transportation Authority: Real Estate Portfolio (2009-S-10) Metropolitan Transportation Authority: Real Estate Portfolio (Follow-Up) (2011-F-30) Department of …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/real-estate-portfolioSt. Regis Falls Central School District – Medicaid Reimbursements (2021M-106)
… for all eligible services provided. Review all unclaimed services and submit any eligible claims for …
https://www.osc.ny.gov/local-government/audits/school-district/2021/09/17/st-regis-falls-central-school-district-medicaid-reimbursements-2021m-106Town of Fort Covington - Justice Court Operations (2018M-234)
… [read complete report - pdf] Audit Objective Determine whether the Town …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/01/25/town-fort-covington-justice-court-operations-2018m-234Northeastern Clinton Central School District – Transportation State Aid (2024M-47)
… transportation State aid (transportation aid) for new bus acquisitions. Key Findings District officials did not … transportation State aid transportation aid for new bus acquisitions …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/northeastern-clinton-central-school-district-transportation-state-aidTown of Covington – Tax Collection Remittance (P1-24-24)
… were not provided to finance Town and County operations in a timely manner. The Tax Collector did not remit taxes to … totaling approximately $800,000 to the County Treasurer in April 2024, instead of paying three separate required payments totaling $706,991 in February, $53,702 in March and $36,747 in April. As of …
https://www.osc.ny.gov/local-government/audits/town/2025/01/03/town-covington-tax-collection-remittance-p1-24-24-0Town of Middlebury – Tax Collection Remittance (P1-24-25)
… totaling approximately $912,000 to the Supervisor at least weekly as required by Town Law. The Tax Collector made one … in April 2024, instead of paying three separate required payments totaling $656,657 in February, $327,001 in March and …
https://www.osc.ny.gov/local-government/audits/town/2025/01/10/town-middlebury-tax-collection-remittance-p1-24-25Town of Java – Tax Collection Remittance (P1-24-21)
… Board members did not respond when asked to explain why they did not take corrective action. Recommendations The …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-java-tax-collection-remittance-p1-24-21Sustainable Investments and Climate Solutions Program
… component of the plan is the creation of the Sustainable Investments and Climate Solutions (SICS) program, a … is essential to protecting and growing retirement assets. An implementation update can be found in the Climate … to support human health, nutrition, and quality of life. Economic Development Financial inclusion …
https://www.osc.ny.gov/common-retirement-fund/sustainable-investments-and-climate-solutions-programHandbook for Reporters of Unclaimed Funds
… for All Reporters Handbook How to Create a Report of Unclaimed Funds Listing of Newspapers ( PDF ) available for … The Handbook for Reporters of Unclaimed Funds provides general information for all types of …
https://www.osc.ny.gov/unclaimed-funds/reporters/handbook-reporters-unclaimed-fundsSchedule of Card Fees
List of all fees for New York State Unclaimed Funds
https://www.osc.ny.gov/files/unclaimed-funds/claimants/pdf/fee-schedule.pdfNew York State Comptroller Thomas P. DiNapoli Hanukkah Message
… “As this year’s Festival of Lights commences, I’d like to wish all of those … As this years Festival of Lights commences Id like to wish all of those …
https://www.osc.ny.gov/press/releases/2014/12/new-york-state-comptroller-thomas-p-dinapoli-hanukkah-messageDiNapoli: Audit Shows Mixed Results on School Districts' Compliance With Physical Education Rules
… year: Baldwinsville Central School District (Onondaga County), Binghamton City School District (Broome), Brockport … (Lewis, Oneida, Oswego), Corning City School District (Chemung, Schuyler, Steuben), East Ramapo Central School …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-audit-shows-mixed-results-school-districts-compliance-physical-education-rulesOpinion 89-55
… (d)(3): A town board may adopt a local law, subject to mandatory referendum, transferring the town board's power … the powers of elected officials shall be subject to mandatory referendum. Therefore, since a local law delegating … a power of the elected town board, it would be subject to mandatory referendum. December 29, 1989 John C. Jilnicki, …
https://www.osc.ny.gov/legal-opinions/opinion-89-55IX.12.H Key CMIA Documents – IX. Federal Grants
… (TSA): Details the terms of implementation of CMIA in the state for each SFY. The TSA includes the list of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12h-key-cmia-documentsXIV.10.A Required Information for State Credit Cards – XIV. Special Procedures
… with guidance related to required employee information for all New York State credit cards. This includes the Procurement, Travel, Non-Employee … (NET), and Fuel cards. Process and Document Preparation: For all New York State credit cards, agencies must ensure the …
https://www.osc.ny.gov/state-agencies/gfochapter-xiv/xiv10a-required-information-state-credit-cardsSafety at Stations
… line which runs the length of the Island (14 miles) from St. George Terminal to the southern terminal at Tottenville. … as well as the initial phases of the rehabilitation of the St. George Interlocking. Key Findings Generally, SIR …
https://www.osc.ny.gov/state-agencies/audits/2017/06/15/safety-stationsCollection and Use of Oil Spill Funds
… (MOSF), and generally must pay monthly licensing fees and surcharges based on the reported volume of petroleum products … Fund’s major sources of revenue are the license fees and surcharges charged to MOSFs for each barrel of petroleum … of petroleum products received, subject to fees and surcharges, and/or transshipped. For the sampled facilities, …
https://www.osc.ny.gov/state-agencies/audits/2015/08/13/collection-and-use-oil-spill-funds