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Accessibility for People With Disabilities
… tension, and heart rate – all of which are risk factors for cardiovascular disease – as well as mental wellness … to parks and historic sites within the State is important for all citizens including those with a disability. The … The 2010 ADA Standards for Accessible Design (Standards) set minimum scoping and technical requirements for newly …
https://www.osc.ny.gov/state-agencies/audits/2023/08/10/accessibility-people-disabilitiesDiNapoli: 1st Quarter State Tax Receipts Modestly Higher Than Division of Budget Projections
… estimates released by the Division of the Budget (DOB) in the Enacted Budget Financial Plan. In addition, … near full employment recovery, and easing inflation have all benefitted the state’s economy. While the state budget is … million higher than DOB’s financial plan projections. All Funds spending through June totaled almost $55 billion, …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-1st-quarter-state-tax-receipts-modestly-higher-division-budget-projectionsDiNapoli: Audit Reveals Issues Behind Broome County's Fiscal Stress
… plan. In September, the county received a designation of "significant fiscal stress" in the latest round of scoring from DiNapoli's Fiscal Stress Monitoring System … in the state. "A healthy fund balance is a key measure of a municipality's financial condition," said DiNapoli. "By …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-audit-reveals-issues-behind-broome-countys-fiscal-stressTown of Haverstraw - Financial Condition (2019M-52)
… balance. Key Findings Town budgeting practices resulted in an increase in fund balance from $8.6 million in 2013 to $20.9 million 2017. Fund balance … end of 2018. The Board appropriated fund balance ranging from $1.2 million to $1.4 million that was not used to …
https://www.osc.ny.gov/local-government/audits/town/2019/05/17/town-haverstraw-financial-condition-2019m-52Town of Hempstead Local Development Corporation – Project Approval and Oversight (2021M-37)
… While the Board properly approved and monitored projects in accordance with standard project procedures, it did not … because the goals of the projects are not clearly defined in the authorizing resolutions. Key Recommendation … officials disagreed with the findings and recommendations in our report. Appendix B includes our comments on the issues …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/09/10/town-hempstead-local-development-corporation-projectState Comptroller DiNapoli Releases School District Audit
… the district could have reduced its fuel expenditures by at least $124,428. The savings would have covered the … determined the district could have saved at least $49,448 by using the Office of General Services contract price. In …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-auditNewfane Central School District – Financial Condition (2015M-307)
… schools with approximately 1,600 students, is governed by an elected seven-member Board of Education. Budgeted … to fund operations. The District overfunded two reserves by as much as $9.8 million as of June 30, 2015. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/newfane-central-school-district-financial-condition-2015m-307Tompkins-Seneca-Tioga Board of Cooperative Educational Services – Energy Performance Contract (2015M-315)
… Purpose of Audit The purpose of our audit was to review the energy performance contract and the projected … Key Finding The energy performance contract is projected to achieve the guaranteed energy cost savings of $4.1 million …
https://www.osc.ny.gov/local-government/audits/boces/2016/03/04/tompkins-seneca-tioga-board-cooperative-educational-services-energy-performanceComptroller DiNapoli Releases School Audits
… realized in its special education summer school and adult education programs. However, BOCES officials did not … also accumulated and retained operating surpluses from adult education programs in 2013-14 ($1.2 million) and … any evidence to indicate that the established fees for the adult education services were reasonable or related to the …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-auditsMount Sinai Union Free School District - Financial Condition Management (2018M-34)
… our audit period. It totaled $11.5 million at the end of 2016-17. Key Recommendations Develop and adopt budgets …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/mount-sinai-union-free-school-district-financial-condition-managementLake Placid Central School District – Investment Program (2023M-94)
… and have initiated, or indicated they planned to initiate corrective action. … audit lake placid school …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/lake-placid-central-school-district-investment-program-2023m-94Oversight of Undistributed Child Support Funds
… Purpose To determine if the Office of Temporary and Disability Assistance’s (OTDA) oversight and … two years, the district is required to petition Family Court. Making the necessary diligent efforts and reporting … the money be returned to the payer or deposited with the County Treasurer or, in New York City, the Commissioner of …
https://www.osc.ny.gov/state-agencies/audits/2018/02/09/oversight-undistributed-child-support-fundsOpinion 91-53
… and highway superintendents) TOWN LAW, §§22-b, 27, 42, 202-a[7]: (1) If particular town board members are assigned … or any district therein. This latter provision, however, does not prevent a town officer or employee from receiving an … of a board member holding both positions. By informal agreement with the Attorney General, this Office no longer …
https://www.osc.ny.gov/legal-opinions/opinion-91-53State Agencies Bulletin No. 1771
… for reporting purposes because the employee had use of the funds (constructive receipt). As a result, when an AC230 is … wage taxes will be updated to reflect the return of the funds and a credit letter will be sent to the employee by …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1771-processing-2019-salary-refunds-received-osc-after-december-27-2019-instXI-A.1.B Category Codes – XI-A. Purchasing
… provides agencies with guidance regarding the proper use of category codes in the Statewide Financial System (SFS). In … track and report spending information. New York State (NYS) uses the United Nations Standard Products and Services … and/or purchase order in the SFS from a condensed list of code values most appropriate to NYS purchases. If the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a1b-category-codesResponsiveness to Noise Complaints Related to Construction Projects
… (DOB) have effectively enforced the New York City Noise Code (Noise Code) and adequately addressed noise complaints … City. Our audit period was January 1, 2014 through June 30, 2016. Background For the period January 1, 2014 through … available to DEP inspectors. Shorten response times to visit construction sites for which noise complaints were …
https://www.osc.ny.gov/state-agencies/audits/2017/08/31/responsiveness-noise-complaints-related-construction-projectsDivision of Housing and Community Renewal – Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City
… outside vendors. At another development, management made 15 payments, totaling $51,571, to its managing agent and had …
https://www.osc.ny.gov/state-agencies/audits/2023/12/08/division-housing-and-community-renewal-physical-and-financial-conditions-selected-mitchellMedgar Evers College – Controls Over Bank Accounts (Follow-Up)
… of implementation of the two recommendations included in our initial report, Medgar Evers College: Controls Over … the college found an additional two accounts that were not on the list. These findings point to weaknesses in the … issuance of the follow-up review to provide information on any actions that are planned to address the unresolved …
https://www.osc.ny.gov/state-agencies/audits/2017/11/29/medgar-evers-college-controls-over-bank-accounts-followTown of Colden – Highway Operations (2017M-127)
… of our audit was to review highway department operations for the period January 1, 2016 through April 21, 2017. Background The Town of Colden is located in Erie County and has approximately 3,200 residents. The … bids or quotes as required, which resulted in the Town paying $8,800 more than necessary for a dump truck and …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-colden-highway-operations-2017m-127Village of Tuxedo Park - Board Oversight (2018M-66)
… totaling $7,620 for 494 bills during the eight quarters we reviewed. In addition, sensitive information …
https://www.osc.ny.gov/local-government/audits/village/2018/11/02/village-tuxedo-park-board-oversight-2018m-66