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Selected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees complied with rules and regulations and is free … To determine whether the use of travel monies by selected government employees complied with …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-employee-travel-expensesCapital Planning and Maintenance
… Purpose To determine whether the Ogdensburg Bridge and Port Authority effectively plans … are reasonable and supported. Our audit scope covers the period April 1, 2012 through December 23, 2015. Background The Ogdensburg Bridge and Port Authority (Authority), created …
https://www.osc.ny.gov/state-agencies/audits/2016/04/08/capital-planning-and-maintenanceDiNapoli: Former Ulster County BOCES Criminal Justice Teacher Arrested for Defrauding the NYS Pension System Out of Over $157,000
… District Attorney David J. Clegg and the New York State Police today announced the arrest of former Ulster County … Justice, Anthony Sciacca, a retired Westchester County Police Officer, for allegedly swindling the New York State … the system. I thank District Attorney Clegg and the State Police for partnering with my office in our work to protect …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-former-ulster-county-boces-criminal-justice-teacher-arrested-defrauding-nys-pension-systemNorthport - East Northport Union Free School District - Extra-Classroom Activity Fund - (2021M-167)
Determine if extra-classroom activity (ECA) funds were properly collected, recorded, remitted, deposited, disbursed and reconciled.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/northport-east-northport-2021-167.pdfBrentwood Volunteer Fire Department – Internal Controls Over Financial Operations (2013M-79)
… The Brentwood Volunteer Fire Department is located in the Town of Islip in Suffolk County. The Department has a Chief, three … submit monthly or annual financial reports to the Board or Form 990 with IRS for 2010 or 2011. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/06/14/brentwood-volunteer-fire-department-internal-controls-overVillage of Attica – Justice Court (2014M-30)
Village of Attica Justice Court 2014M30
https://www.osc.ny.gov/local-government/audits/justice-court/2014/05/02/village-attica-justice-court-2014m-30Tuition Assistance Program – College of Westchester
… with the Education Law and the Commissioner of Education’s Rules and Regulations when certifying students for State … with the Education Law and the Commissioner of Educations Rules and Regulations when certifying students f …
https://www.osc.ny.gov/state-agencies/audits/2016/06/30/tuition-assistance-program-college-westchesterDiNapoli: NYC’s Restaurant, Retail and Recreation Sectors Continue to Struggle During Pandemic
… during the COVID-19 pandemic, even before the latest surge in cases, with 169,700 fewer jobs in November than from two years ago, according to a report … losses accounted for 41% of total private sector jobs lost in the city during the pandemic. “While communities across …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-nycs-restaurant-retail-and-recreation-sectors-continue-struggle-during-pandemicOpinion 95-25
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Limit (withholding State aid as penalty for levy in excess of) MUNICIPAL FUNDS -- State Aid (applicability of provisions … Whether the provisions of section 54a of the State Finance Law authorize the State …
https://www.osc.ny.gov/legal-opinions/opinion-95-25Enterprise Charter School - Procurement (2019M-06)
… School officials did not: Always obtain competitive pricing in compliance with the School’s procurement policy or … State Office of General Services contract (State contract) pricing for goods procured. Key Recommendations Comply with … to meet procurement needs. Verify that the correct pricing is obtained when procuring goods or services using …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/04/05/enterprise-charter-school-procurement-2019m-06DiNapoli Releases Annual IDA Report
… Development Agencies (IDAs) reported 4,262 active projects with a total value of $114 billion in 2020, an increase of … jobs would be created during the life of the projects, with a median salary of $40,000, and 251,888 existing jobs would be retained, with a median salary of $44,727. A projected 44,636 temporary …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-releases-annual-ida-reportMount Pleasant Central School District – Information Technology User Accounts (2021M-31)
Determine whether Mount Pleasant Central School District (District) officials established adequate controls over user accounts in order to prevent unauthorized use, access and/or loss.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/mount-pleasant-2021-31.pdfComptroller DiNapoli Releases Municipal Audits
… Columbia County – Court and Trust Funds (2014M-353) The surrogate court clerk’s records could not verify that all …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-1Instructions for Town and Cities
Instructions for Town and Cities
https://www.osc.ny.gov/files/local-government/required-reporting/pdf/instructions-towns-cities.pdfState Agencies Bulletin No. 1308
… payroll earnings charges are properly transmitted to SFS and posted to the General Ledger. Payroll representatives not … of March 2014. As a result of this blackout period, agency and OSC actions are required. Effective Date(s) The first pay … are for the checks dated April 3, 2014 for Institution and April 9, 2014 for Administration Critical Date(s) For …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1308-updates-account-codes-and-related-payserv-position-pools-sfs-statewideXVII.2.C Transactions Against Lapsing Appropriations – XVII. Lapsing Appropriations
… Vouchers and Expense Reports Pursuant to Article 4, Section 40, Paragraph 3 of the State Finance … was incurred before the end of the fiscal year. Prior to approving these transactions, OSC may request documentation to confirm goods were received in satisfactory condition or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2c-transactions-against-lapsing-appropriationsVillage of Holley – Transparency of Fiscal Activities (S9-24-12)
… the Village Chief Fiscal Officer’s (CFO) financial records and reports, Filed the required Annual Financial Report … (AFR) with the Office of the State Comptroller (OSC), and Reported the results of the Village’s fiscal activities … cause to be audited, the CFO’s 2022-23 financial records and reports, as required by New York State Village Law …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-holley-transparency-fiscal-activities-s9-24-12Safety of Seized Dogs
… frames that shelters must hold seized dogs, known as the redemption period, during which time a dog may be redeemed by … be held is five days. Dogs that are not claimed during the redemption period are put up for adoption, transferred to … fed, and watered and receive proper care for the redemption period. Department guidelines specify that seized …
https://www.osc.ny.gov/state-agencies/audits/2018/04/16/safety-seized-dogsState Comptroller DiNapoli Releases Audits
… Rail Road (LIRR) awarded a contract to procure new M9 rail cars to replace its M3 cars and expand its fleet in preparation for service into … delivered until September 2019 and, as of July 2020, only 64 cars had been delivered. Furthermore, LIRR did not assess …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-auditsOntario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services (BOCES) – Multiyear Planning and Software Management Audit Follow Up (2016M-249-F)
… audit follow up boces ontario seneca yates cayuga wayne multiyear planning …
https://www.osc.ny.gov/local-government/audits/boces/2023/03/10/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-boces