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Akron Fire Department – Financial Activities (2014M-196)
… personal expenses, paying off credit card debt and making loan payments. He pleaded guilty to theft of government money …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/04/10/akron-fire-department-financial-activities-2014m-196Child Development Center of the Hamptons Charter School – Financial Management (2013M-98)
… Family Residences & Essential Enterprises, Inc. (FREE) for the period July 1, 2011, to February 27, 2013. Background … by a seven member Board of Trustees. The School’s revenues for the 2011-12 fiscal year were approximately $3.2 million. … paid each month – documentation that supports information in the financial reports. Key Recommendations Follow the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/05/child-development-center-hamptons-charter-school-financial-managementAdministration of the Contract With the Postgraduate Center for Mental Health (Follow-Up)
… Key Recommendation Officials are given 30 days after the issuance of the follow-up review to provide …
https://www.osc.ny.gov/state-agencies/audits/2020/09/15/administration-contract-postgraduate-center-mental-health-followAssessment and Collection of Selected Penalties
… a $50 penalty (HP-1 penalty) on the carrier. The proceeds of these penalties are to be deposited in the State's general … on ineligible entities. Other Related Audits/Reports of Interest Workers' Compensation Board: Workers' Compensation Program: Statement of Assessable Expenses for the Three Fiscal Years …
https://www.osc.ny.gov/state-agencies/audits/2013/09/24/assessment-and-collection-selected-penaltiesControls Over Cash Advance Accounts
… it oversees to ensure the money is properly accounted for and used for appropriate business expenses. The audit covers the … needed. Two checks have no information other than check number in the electronic check register. WCB personnel stated …
https://www.osc.ny.gov/state-agencies/audits/2014/06/25/controls-over-cash-advance-accountsState Comptroller DiNapoli Releases Audits
… with EmblemHealth Plan, Inc. (Emblem) to process and pay claims for services on behalf of the New York State …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-auditsOpinion 2008-4
… opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no …
https://www.osc.ny.gov/legal-opinions/opinion-2008-4Selected Aspects of Discretionary Spending
… York. RIOC was created by the New York State Legislature in 1984 to take responsibility, pursuant to a General Development Plan (GDP), for the development and operation of the 147 acres comprising … and formal approvals that are necessary to be accountable for such costs. Key Findings We reviewed 156 payments …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-3DiNapoli: Former Chatham Rescue Squad Business Manager Charged With Stealing Over $17k From Squad
… $17,000 from the rescue squad. “Thorne allegedly abused her position to divert thousands of dollars meant to protect her community,” DiNapoli said. “Thanks to my ongoing … for the Chatham Rescue Squad for twenty years until her employment was terminated in 2022. Her final position was …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-former-chatham-rescue-squad-business-manager-charged-stealing-over-17k-squadOversight of Waste Tire Cleanup and Use of Waste Tire Fees (Follow-Up)
… Objective To determine the extent of implementation of the three recommendations made in our initial audit report, Oversight of Waste Tire Site Cleanup and Use of Waste Tire Fees (Report …
https://www.osc.ny.gov/state-agencies/audits/2020/09/15/oversight-waste-tire-cleanup-and-use-waste-tire-fees-followSmall Wonder Preschool, Inc. – Compliance With the Reimbursable Cost Manual
… to children with disabilities who are between the ages of 3 and 5 years. For the purpose of this report, this program is referred to as the SED … To SED: Review the recommended disallowances identified by our audit and make the necessary adjustments to the costs …
https://www.osc.ny.gov/state-agencies/audits/2024/09/05/small-wonder-preschool-inc-compliance-reimbursable-cost-manualMTA Long Island Rail Road – Selected Travel Expenses (2013-S-77)
We audited selected travel expenses of the Metropolitan Transportation Authority (MTA) - Long Island Rail Road to determine whether such expenses were appropria
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-13s77.pdfOversight of Security Expenses in Single Adult and Adult Family Homeless Shelters
… Purpose To determine whether the New York City Department of Homeless Services (DHS) is adequately monitoring the … 14, 2017. Background The New York City (City) Department of Homeless Services (DHS), an administrative unit of the New York City Department of Social Services (DSS), is …
https://www.osc.ny.gov/state-agencies/audits/2018/05/07/oversight-security-expenses-single-adult-and-adult-family-homeless-sheltersOpinion 2002-14
… a village project to reconstruct a certain stream channel. After the project was completed, several village … a village project to reconstruct a certain stream channel …
https://www.osc.ny.gov/legal-opinions/opinion-2002-14XVI.3.D Basis of Accounting/Measurement Focus – XVI. Financial Reporting
… Process and Document Preparation: BASIS OF ACCOUNTING The basis of accounting determines the timing for reporting … in GASB Statement 63, the basis of accounting refers to when revenues, expenditures, expenses, and transfers - and … in financial resources only to the extent that they reflect near-term inflows or outflows of cash. Under the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3d-basis-accountingmeasurement-focusState Comptroller DiNapoli Releases Audits
… Requirements Report (Follow-Up) (2022-F-1) An audit issued in October 2020 found DEC had established procedures to help … in New York City (2021-N-2) The 2014 federal Preventing Sex Trafficking and Strengthening Families Act requires the … of children within the child welfare system for potential sex trafficking and the timely reporting of sex trafficking …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-auditsOpinion 2003-7
… purposes within the town (Town Law §277[4][b]; see also Bayswater v Planning Board of the Town of Lewisboro … to meet the needs generated by new subdivisions (see, e.g., 1991 Opns St Comp No. 91-36, p 107; see also 2003 McKinney's Cumulative Supplementary Pamphlet …
https://www.osc.ny.gov/legal-opinions/opinion-2003-7Opinion 88-24
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Interest in Contract (reimbursement to board member for expenses incurred in maintaining private pond) GENERAL MUNICIPAL LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-88-24Opinion 99-16
… employees or duly appointed agencies. You note that this clause appears to be inconsistent with our 15 Opns St Comp, … No. 80-219, unreported; 1980 Opns St Comp No. 80-210, p 57; 1980 Opns St Comp No. 80-50, unreported). You should be … assess the potential risks and costs associated with the services to be provided under the contract and whether the …
https://www.osc.ny.gov/legal-opinions/opinion-99-16Oversight of Obesity and Diabetes Prevention Programs
… New Yorkers (10.5 percent) have diabetes, an increase from 6.3 percent in 2000. To combat this, the Department has … million among several initiatives created to decrease the rates of obesity and diabetes. We focused our review on the … healthy nutrition posters, benches, bicycle racks) on the rates of obesity and diabetes. Thus, the Department is not …
https://www.osc.ny.gov/state-agencies/audits/2018/09/17/oversight-obesity-and-diabetes-prevention-programs