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Reimbursement of Homeless Shelter Providers – Rescue Mission Alliance of Syracuse (Follow-Up)
… Objective To determine the extent of implementation of the four recommendations included in our initial audit report, Reimbursement of Homeless Shelter Providers – Rescue Mission … packages to OTDA for reimbursement. Local Districts’ claim submissions must comply with OTDA’s Fiscal Reference Manual, …
https://www.osc.ny.gov/state-agencies/audits/2024/07/26/reimbursement-homeless-shelter-providers-rescue-mission-alliance-syracuse-followState Agencies Bulletin No. 1739
… Background Chapter 24 of the Laws of 2019 provides for a salary increase of two percent (2.00%) for fiscal year 2019-2020 and includes the April 1, 2019 M/C Salary Schedule and the April 1, 2019 Salary … This will give agencies time to correct employees’ records, if necessary, prior to the automatic processing of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1739-april-2019-managementconfidential-mc-2-salary-increaseOverview – XI. Procurement and Contract Management
… intrinsic value. Intrinsic value measures an asset based on qualities in addition to its useful purpose, including …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi7-overviewDiNapoli: NYC Spending Priorities Shifted During Pandemic
… some new critical programs and services may face fiscal cliffs, according to a new report from State Comptroller … the out-years of the financial plan, representing fiscal cliffs that pose a risk to the city’s budget. The city’s … to address public safety, social services, and quality of life issues when compared to the pre-pandemic budget plan. …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-nyc-spending-priorities-shifted-during-pandemicDiNapoli: State Education Employment Program For New Yorkers With Disabilities Falling Short
… said. “The State Education Department needs to do a better job with this important program for people with disabilities. … support for people living with disabilities.” The Adult Career and Continuing Education Services – Vocational … were getting the training, education, rehabilitation, and career development they needed. Moreover, the department …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-state-education-employment-program-new-yorkers-disabilities-falling-shortDiNapoli: Majority of Contracts with Not-For-Profit Organizations Still Approved Late
… State agencies were late 61 percent of the time in approving contracts with not-for-profit providers (NFPs) … recommendations.” “Once again, the New York State Catholic Conference and the Catholic non-profit organizations it represents are grateful …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-majority-contracts-not-profit-organizations-still-approved-lateVillage of Hudson Falls – Information Technology (2025M-10)
… that occurred due to roof construction at the Village Hall. Weaknesses in policies, oversight and other internal …
https://www.osc.ny.gov/local-government/audits/village/2025/04/25/village-hudson-falls-information-technology-2025m-10County Medicaid Costs
… tax levy increase would cause 5 counties to completely exhaust their remaining constitutional tax margins, while an …
https://www.osc.ny.gov/local-government/publications/county-medicaid-costsDiNapoli Audit: MTA Transit Capital Projects Plagued by Cost Overruns and Delays
… Many of the problems were tied to MTA’s failure to follow its own procedures or properly oversee contractors. “This … them, missing an opportunity to help prevent it from happening again. Additionally, auditors discovered that projects were …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-audit-mta-transit-capital-projects-plagued-cost-overruns-and-delaysDiNapoli: Millions in NYC Transit Fines and Fees Uncollected
… and delays on the rise Transit needs every dollar it can get to improve the subway service for straphangers. Fines are … 31, 2015, Transit has paid the vendor $46.4 million. TAB’s ability to collect fines, and the fees that come with late … by phone and by mail. DiNapoli’s audit found that far too often the information on summonses is not sufficient or …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-millions-nyc-transit-fines-and-fees-uncollectedArea #7 – Access Controls – Information Technology Governance
… access controls is determining what level and type of protection is appropriate for various resources (e.g., … (e.g., attackers) cannot gain unauthorized access to your systems or data; Access to sensitive resources (e.g., … personnel department’s folders. Likewise, individuals with accounting duties should only have access to the portion of …
https://www.osc.ny.gov/local-government/publications/it-governance/area-7-access-controlsGenesee Valley Board of Cooperative Educational Services – Reserve Funds (2022M-39)
… and officials: Unnecessarily restricted funds that could have been refunded to school districts. Overfunded two reserves totaling $1.9 … written reserve fund policy. Review all reserve balances to determine whether the amounts reserved are necessary and …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/08/genesee-valley-board-cooperative-educational-services-reserve-funds-2022m-39Town of Wolcott – Financial Management (2020M-131)
… not have an understanding of the finances for the closed landfill. In addition, the Board: Did not treat taxpayers …
https://www.osc.ny.gov/local-government/audits/town/2021/06/11/town-wolcott-financial-management-2020m-131Farmingdale Union Free School District – Payroll (2024M-22)
… and control overtime. Officials also did not ensure all overtime payments were necessary and properly supported. … when necessary and unavoidable. They also did not ensure all overtime was preapproved and monitored. Paid 20 … clear guidelines and procedures for overtime work. Ensure all nonemergency overtime is preapproved in writing and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/28/farmingdale-union-free-school-district-payroll-2024m-22Village of Stamford – Claims Audit (2022M-197)
… Board of Trustees (Board) effectively audited claims prior to payment. Key Findings The Board did not effectively audit claims prior to payment. As a result, disbursements were made for … million we examined: 78 claims totaling $195,545 did not have support that the purchases complied with competitive …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-stamford-claims-audit-2022m-197Opinion 2002-10
… property) GENERAL MUNICIPAL LAW §§119-aa, 119-bb(2), 119-dd(3): A town, after due notice and public hearing, may accept a … Municipal Law §119-aa). General Municipal Law §119-dd(3) specifically authorizes the legislative body of a town …
https://www.osc.ny.gov/legal-opinions/opinion-2002-10-0Opinion 95-29
… This opinion represents the views of the Office of the State Comptroller at the time … DISTRICTS -- Dissolution (when assets are sold to a public authority) WATER DISTRICTS -- Dissolution (when … of the water district must be placed in a reserve fund for the purpose of retiring the outstanding debt on …
https://www.osc.ny.gov/legal-opinions/opinion-95-29Monitoring of Construction Management (Follow-Up)
… used a State-certified women-owned business enterprise (WBE) and claimed credits toward each of their contracts’ MWBE goals. However, the WBE subcontracted out all its approved services to a non-MWBE independent contractor and, therefore, the WBE did not provide a commercially useful function. As a …
https://www.osc.ny.gov/state-agencies/audits/2024/09/06/monitoring-construction-management-followDiNapoli Op-Ed: We Should Be Teaching Financial Literacy in NY's High Schools
… New York schools. When students take a financial literacy course, they learn personal finance, budgeting, and … clearly has the attention of the public and a required course in our high schools is being given serious … Just as teens are required to take a driver’s education course before getting behind the wheel of a vehicle, we have …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-op-ed-we-should-be-teaching-financial-literacy-nys-high-schoolsComptroller DiNapoli Releases Municipal Audits
… of the Town of Clifton , City of Glen Cove , Smithtown Fire District , Walden Fire District , Westerlo Volunteer … Because district officials failed to publish and post a legal notice on the project prior to approval, the …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-audits-2