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Town of Schaghticoke – Water Operations (2016M-390)
… Purpose of Audit The purpose of our audit was to evaluate the Board’s oversight of the Town’s water districts for the period January 1, 2015 … Town of Schaghticoke Water Operations 2016M390 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-schaghticoke-water-operations-2016m-390Town of Newfane – Supervisor's Financial Records (2017M-7)
… through November 17, 2016. Background The Town of Newfane is located in Niagara County and has a population of approximately 9,600. The Town is governed by an elected five-member Town Board. Budgeted …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-newfane-supervisors-financial-records-2017m-7Village of Newport – Financial Management (2017M-12)
… 2015 through September 30, 2016. Background The Village of Newport (Village) is located in the Town of Newport in Herkimer County. The Village, which is governed by … Village of Newport Financial Management 2017M12 …
https://www.osc.ny.gov/local-government/audits/village/2017/04/28/village-newport-financial-management-2017m-12Village of Corinth – Investment Program (2023M-146)
… investment program. During the 12-month audit period, the Village earned $1,516 from money on deposit in …
https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-corinth-investment-program-2023m-146Town of Tyre - Long-Term Planning (2019M-61)
… capital plans. A reserve plan which details justifications for reserves to be established or maintained, funding levels and plans for use. The Highway Superintendent did not: Submit an annual … adopt comprehensive multiyear financial and capital plans for a three- to five-year period. Adopt a formal reserve plan …
https://www.osc.ny.gov/local-government/audits/town/2019/05/29/town-tyre-long-term-planning-2019m-61Town of Berkshire – Board Oversight (2023M-122)
… Reports (AFRs). Key Findings Town officials did not ensure non-payroll disbursements were for appropriate Town purposes. The Board did not: Segregate non-payroll disbursement duties. Approve all …
https://www.osc.ny.gov/local-government/audits/town/2024/08/30/town-berkshire-board-oversight-2023m-122Town of Cortlandville - Improving Private Property (2018M-219)
… Determine whether the use of Town resources to improve private property was appropriate and properly disclosed. Key … appropriate to recoup the initial costs for improving the private property. District officials agreed with our … Determine whether the use of Town resources to improve private property was appropriate and properly disclosed …
https://www.osc.ny.gov/local-government/audits/town/2019/03/22/town-cortlandville-improving-private-property-2018m-219Village of North Syracuse – Claims Audit (2014M-131)
… audit was to examine the Village’s claims audit process for the period June 1, 2012 through November 30, 2013. … five-member Board of Trustees. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $4.8 …
https://www.osc.ny.gov/local-government/audits/village/2014/07/18/village-north-syracuse-claims-audit-2014m-131Village of Farmingdale - Procurement, Claims Audit and Check Signing (2018M-100)
… process is adequate. Key Findings Village officials did not seek competition for nine of 10 professional service providers paid $733,497. The Board did not audit individual claims. The Mayor does not maintain custody of his signature stamps. Key Recommendations The Board should: Procure …
https://www.osc.ny.gov/local-government/audits/village/2017/10/26/village-farmingdale-procurement-claims-audit-and-check-signing-2018m-100DiNapoli Statement on Anniversary of the Jan. 6 Attack on the Capitol
… New York State Comptroller Thomas P. DiNapoli made the following statement on the first anniversary of the Jan. 6 attack on the Capitol. “Those who attacked the … New York State Comptroller Thomas P DiNapoli made the following statement on the first anniversary of the Jan 6 …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-statement-anniversary-jan-6-attack-capitolNY State Comptroller DiNapoli Announces Appointment of Interim Emerging Managers Director
… the Fund also seeks to graduate emerging managers to be mature direct investments by the Fund. More than 20 emerging …
https://www.osc.ny.gov/press/releases/2023/02/ny-state-comptroller-dinapoli-announces-appointment-interim-emerging-managers-directorTitle V Operating Permit Program Revenues, Expenditures, and Changes in Fund Balance for the Eight Fiscal Years Ended March 31, 2017 (Follow-Up)
… included in our initial audit report Title V Operating Permit Program Revenues, Expenditures, and Changes in Fund … Environmental Protection Agency established an operating permit program (Program) under Title V of the federal Clean … sources subject to the Program must obtain an operating permit and pay annual fees established by the Act. The …
https://www.osc.ny.gov/state-agencies/audits/2020/09/15/title-v-operating-permit-program-revenues-expenditures-and-changes-fund-balance-eightImproper Payments for Services Related to Ordering, Prescribing, Referring, or Attending Providers No Longer Participating in the Medicaid Program (Follow-Up)
… Objective To assess the extent of implementation of the six … audit report, Improper Payments for Services Related to Ordering, Prescribing, Referring, or Attending Providers No Longer Participating in the … To assess the extent of implementation of the six …
https://www.osc.ny.gov/state-agencies/audits/2024/01/03/improper-payments-services-related-ordering-prescribing-referring-or-attending-providers-noControls Over Cash Advance Accounts (2014-S-65), 90-Day Response
The objectives of our audit were to determine if the Department has an ongoing need for its advance accounts, and if it has adequate controls to ensure the mone
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14s65-response.pdfControls Over Cash Advance Accounts (2014-S-65)
The objectives of our audit were to determine if the Department has an ongoing need for its advance accounts, and if it has adequate controls to ensure the mone
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14s65.pdfDiNapoli Releases Economic Snapshot of Staten Island Highlighting Borough's Resilience and Progress
Staten Island is setting population business and employment records according to a report on the boroughs economy released today by New York State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-releases-economic-snapshot-staten-island-highlighting-boroughs-resilience-and-progressOversight of Selected Fiscal Aspects of Homeless Shelter Services
… Purpose To determine whether the New York City Department of Homeless Services (DHS) has adequate controls over the contracted homeless shelter contract procurement and rate-setting processes, and … To determine whether the New York City Department of Homeless Services has …
https://www.osc.ny.gov/state-agencies/audits/2017/10/10/oversight-selected-fiscal-aspects-homeless-shelter-servicesState Comptroller DiNapoli Releases State Audits
… by traditional carriers decreased with reliance on black car services and taxis increasing. Auditors found AAR and the … was an unquantified liability risk associated with black car services and taxis that was expanding and was not being … by traditional carriers decreased with reliance on black car services and taxis increasing …
https://www.osc.ny.gov/press/releases/2016/05/state-comptroller-dinapoli-releases-state-audits-0Management of Capital Projects
… originate or terminate at the Atlantic Terminal (formerly Flatbush Avenue) in Brooklyn, with a number of others originating or terminating …
https://www.osc.ny.gov/state-agencies/audits/2020/12/14/management-capital-projectsOpinion 91-55
… This opinion represents the views of the Office of the State Comptroller at the time it was … You ask whether depreciation is included within the phrase "costs of operation, maintenance and repairs" for the … the computation of gross revenues ( id .). Although the phrase "costs of operation, maintenance and repairs" is not …
https://www.osc.ny.gov/legal-opinions/opinion-91-55