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Am I Required to Have an Audit?
… for volunteer firefighters are required each year by law to have an audit conducted by an external auditor. A local … awarded funds in its fiscal year is also required to have an audit, conducted by an external auditor, in … of one type or another may also be required pursuant to the terms of specific contracts, agreements, or special …
https://www.osc.ny.gov/local-government/audits/am-i-required-have-auditHealth and Safety of Children in Foster Care
… To determine whether the New York City Administration for Children's Services (ACS) takes sufficient steps to … through August 31, 2016. Background ACS is responsible for ensuring the safety and well-being of New York City … homes (relatives) or with foster parents selected by not-for-profit, community-based voluntary agencies. For the …
https://www.osc.ny.gov/state-agencies/audits/2018/03/09/health-and-safety-children-foster-careDiNapoli Report Highlights Regional Education Trends
… that school districts outside of New York City spent $27.1 billion in 2004-05, which increased to $37.6 billion in … adjusted for inflation, their expenditures increased $3.9 billion, or 1.4 percent on average annually, over the … Valley had the highest median per-pupil spending rate at $26,636, while Western New York was lowest at $19,776. This …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-report-highlights-regional-education-trendsDiNapoli Audit: MTA Transit Capital Projects Plagued by Cost Overruns and Delays
… oversee contractors. “This audit found numerous problems in the MTA’s capital projects pipeline that led to delays and … operations, we hope it takes a close look at what we found in this report and our recommendations.” The 2015-2019 MTA … The mistake was discovered during construction, resulting in ten additional work orders (AWOs) and $617,000 in added …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-audit-mta-transit-capital-projects-plagued-cost-overruns-and-delaysState Comptroller DiNapoli Releases Audits
… training requirements; many of their required annual hearing tests were either done late or not at all; train …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-releases-auditsUse of Electronic Benefit Cards at Prohibited Locations
… approximately 37 million transactions, totaling about $1.9 billion, were made from January 1, 2014 to March 18, 2016 – an average of 1.4 million … per month. 1 42 USC §608(a)(12). 2 42 USC §609(a)(16). Key Findings The Office has adopted appropriate policies …
https://www.osc.ny.gov/state-agencies/audits/2017/07/10/use-electronic-benefit-cards-prohibited-locationsDiNapoli Examines Faltering LinkNYC Program
… offering high-speed internet with touch-screen tablets, free phone service, and charging stations to all New Yorkers, … five Gigabit Centers, one per borough, that would provide free Wi-Fi and high-speed internet access to all New Yorkers … to make sure they worked, were clean and attractive and free of grime and graffiti. Any broken or damaged parts were …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-examines-faltering-linknyc-programUnified Court System Bulletin No. UCS-341
… agencies of OSC’s automatic processing of the April 2024 Salary Increases for Judges, Justices, and New York City Court Clerks of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-341-april-2024-salary-increase-judges-justices-and-new-york-cityDiNapoli: NYC Finances Continue To Benefit From Better Than Projected Revenue but Spending Pressures Remain
… the continued influx of asylum seekers, elevated demand for city programs and a declining surplus demand preparation … ahead,” DiNapoli said. “Consistent underbudgeting for known spending risks such as educational programming, … and the city continues to bear the majority of the burden for the significant cost of helping asylum seekers. The city …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-nyc-finances-continue-benefit-better-projected-revenue-spending-pressures-remainState Agencies Bulletin No. 826
… and the Public Employees Federation (PEF) and provides for retroactive increases to Overtime Meal, Hazardous Duty Pay, Standby Pay … SOV SBP will calculate Standby Pay at 25% of regular gross salary plus Additional Pay factors. SOP (Standby OT Adjust …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/826-april-1-2007-retroactive-increases-hazardous-duty-pay-overtime-mealState Agencies Bulletin No. 1143
… CSEA Deficit Reduction Plan. Affected Employees Employees in the following bargaining units: Administrative Services … Automatic Set up of the D4C Additional Pay Record – OSC In Institution Pay Period 25L/26C and Administration Pay … who meet ALL of the following criteria: Employee is in an eligible bargaining unit as defined above on the pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1143-2012-2013-deficit-reduction-plan-employees-represented-civil-serviceState Agencies Bulletin No. 1142
… To inform agencies of new earnings codes and procedures for processing the 2012-2013 PEF Deficit Reduction Plan. Affected Employees Employees in … Hourly Employee RGO Regular Pay Override RGS Regular Pay Salary Employee SCO Salary Withholding Override SDF Shift …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1142-2012-2013-deficit-reduction-plan-employees-represented-public-employeesState Agencies Bulletin No. 1083
… To inform agencies of new earnings codes and procedures for processing the 2011-2012 CSEA Deficit Reduction Plan. … Payment RGH Regular Pay Hourly Employee RGS Regular Pay Salary Employee RGO Regular Pay Override SDF Shift … automatically. Earnings Code Description BSA Back Salary Award EXO Extra Time Override EXT Extra Time EC1 Extra …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1083-2011-2012-deficit-reduction-plan-employees-represented-civil-serviceTown of East Greenbush – Justice Court Operations (2016M-60)
… The Town of East Greenbush is located in Rensselaer County and has a population of approximately 16,500. The Town, which … in 2014 totaled approximately $598,000 for fines, fees and surcharges and $42,000 for bail. Key Findings Court personnel did not …
https://www.osc.ny.gov/local-government/audits/justice-court/2016/05/06/town-east-greenbush-justice-court-operations-2016m-60Examination of Island Peer Review Organization
… made to Island Peer Review Organization (IPRO) under contract C027596. These expenses included more than $112,000 … approval by the Comptroller’s Office pursuant to Section 365-l of the Social Services Law. IPRO entered into …
https://www.osc.ny.gov/state-agencies/audits/2018/09/14/examination-island-peer-review-organizationVillage of Millbrook - Financial Operations and Procurement (2018M-135)
… Findings Village officials did not maintain documentation for $317,988 of restricted donations. The Village has two bank accounts that are not for Village purposes. Village officials did not seek competition for 15 professional service providers paid almost $1.3 …
https://www.osc.ny.gov/local-government/audits/village/2018/11/30/village-millbrook-financial-operations-and-procurement-2018m-135Portville Central School District - Financial Management (2018M-245)
… Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will … to within the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Review and fund … reserve balances to reasonable levels and use reserves in accordance with applicable statutes. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/portville-central-school-district-financial-management-2018m-245Akron Central School District - Financial Management (2018M-195)
… debt reserve funds. Taxpayers might have realized $775,000 in cumulative tax savings if the Board maintained the same 2013-14 tax levy and used reserves to pay for related expenditures. Key Recommendations The Board and … officials should: Ensure unrestricted fund balance is in compliance with statute. Adopt realistic budgets based on …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/akron-central-school-district-financial-management-2018m-195Seaford Fire District – Length of Service Award Program (2014M-319)
… District is a district corporation of the State, distinct and separate from the Town of Hempstead, Nassau County, in … operating budget for 2014 was approximately $1.8 million, and the District’s contribution for the 2013 LOSAP program … Law (GML). District officials did not implement standards and procedures to ensure that the records maintained for …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/21/seaford-fire-district-length-service-award-program-2014m-319Town of Lake Luzerne – Procurement (2022M-95)
… Town taxpayers at least $37,000. Seek competitive quotes for 27 purchases totaling $144,155. Justify, authorize and/or … cannot ensure officials are procuring goods and services in the most prudent and economical manner. As a result, the …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-lake-luzerne-procurement-2022m-95