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Monroe 1 Board of Cooperative Educational Services – Procurement of Professional Services (2016M-176)
… was to review the procurement of professional services for the period July 1, 2014 through April 26, 2016. … boards of the component districts. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $129.26 … during the solicitation process, including documentation for the decisions made; and BOCES officials told us that they …
https://www.osc.ny.gov/local-government/audits/boces/2016/07/29/monroe-1-board-cooperative-educational-services-procurement-professional-servicesVillage of Horseheads – Collections (2023M-169)
… report – pdf] Audit Objective Determine whether Village of Horseheads (Village) officials properly recorded and … collections totaling $71,992 were deposited an average of 15 and 21 days late, respectively. Code Enforcement cash … or seven to 11 months after collection. The Board of Trustees (Board) did not comply with New York State …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-collections-2023m-169Hammond Central School District – Financial Management (2024M-70)
… School District (District) Board of Education (Board) and District officials properly managed fund balance and reserve funds. Key Findings The Board and District officials did not properly manage the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/hammond-central-school-district-financial-management-2024m-70Cooperstown Central School District – Financial Management (2024M-65)
… budgetary entries and could have used reserve funds to pay for related expenditures, but instead paid these expenditures …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cooperstown-central-school-district-financial-management-2024m-65Town of Plymouth – Highway Department Disbursements and Asset and Inventory Management (2024M-121)
… authorized disbursements that were properly supported and for appropriate purposes and effectively managed the Highway … Board did not verify that disbursements were supported and for an appropriate purpose prior to payment. The Board also … a result, 47 Town assets totaling $6,654 were unaccounted for. We reviewed 949 disbursements totaling $2 million that …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-highway-department-disbursements-and-asset-and-inventory-managementAccounts Payable Advisory No. 60
… Review Guidance : This is to remind agencies that they may not reference an expired contract on a voucher if the goods … applicable New York State Finance Laws, including but not limited to, obtaining a contract amendment prior to payment. If the contract amendment does not require OSC approval, agencies must still update the SFS …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/60-referencing-expired-contractMaintenance and Inspection of Event Recorder Units
… boxes.” ERUs are a valuable safety feature that allow for the monitoring of train equipment and technical analysis … exceeding the permitted time and/or mileage interval. For 129 inspections, maintenance personnel did not provide … on federal regulation, which stated the industry standard for memory capacities for ERUs is 48 hours. Model R142 cars, …
https://www.osc.ny.gov/state-agencies/audits/2019/07/18/maintenance-and-inspection-event-recorder-unitsHeat and Hot Water Complaints (Follow-Up)
… housing. HPD’s Code Enforcement Division is responsible for ensuring that residential building owners comply with the … (NYC311). Complaints are automatically forwarded to HPD for response. HPD considers a HHW complaint addressed if, … of 2 to 3 days – with many cases taking 4 days or more – for complaints to be inspected. The audit also found that HPD …
https://www.osc.ny.gov/state-agencies/audits/2022/07/13/heat-and-hot-water-complaints-followAll My Children Day Care – Compliance With the Reimbursable Cost Manual
… covered the costs submitted by AMC to SED on its CFRs for the fiscal years ended June 30, 2013 and June 30, 2015 and certain expenses for the fiscal year ended June 30, 2014. About the Program AMC is a New York City-based not-for-profit organization authorized by SED to provide Special …
https://www.osc.ny.gov/state-agencies/audits/2022/06/08/all-my-children-day-care-compliance-reimbursable-cost-manualComptroller DiNapoli Releases School Audits
… $60 billion in federal, state and local funds. For additional background or a comment on a specific audit, … wages or separation payments. However, opportunities exist for the board and district officials to improve internal … not provide evidence to indicate that the established fees for the adult education services were reasonable or related …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-audits-0Avoiding a Rejected DRO – Divorce and Your Benefits
… or New York State law, will be rejected. Reasons for rejection may include: Qualified Status — References to … (ERISA) and the Internal Revenue Code (IRC) that provide for pension distributions at the earliest eligibility age do … is in a special 20- or 25-year retirement plan that allows for a partial lump sum distribution , a lump sum …
https://www.osc.ny.gov/retirement/members/divorce/avoiding-rejected-droState Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … assessor did not properly grant and monitor exemptions for both residential and non-residential properties. Auditors … not have the proper documentation to support the exemption for some properties. The assessor also granted some …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-municipal-auditsOversight of Registration, Licensing, and Inspection of Radioactive Materials Facilities and Radiation Equipment Facilities (Follow-Up)
… academic uses. Radioactive materials can be used safely for diagnostic and therapeutic purposes, to test new drugs, … or death by damaging bodily systems. DOH is responsible for the supervision and regulation of radiation and … that use radioactive materials or radiation equipment increases the risk that radioactive materials or equipment …
https://www.osc.ny.gov/state-agencies/audits/2024/04/10/oversight-registration-licensing-and-inspection-radioactive-materials-facilities-andOpinion 2008-2
… General Municipal Law § 802 (1) (h) provides an exception for a contract in which a municipal officer or employee has … involved an expenditure below the monetary threshold for competitive bidding under General Municipal Law § 103. In … proposals or quotations will be secured by requests for proposals, written or verbal quotations, or other methods …
https://www.osc.ny.gov/legal-opinions/opinion-2008-2State Comptroller DiNapoli Releases Audits
… by County Clerks, despite these offices accounting for over 75% of the total customer-facing DMV offices. In … vendor was not providing on-demand interpretation services for all languages and dialects needed, and calls for 20 different languages had an average hold time of over …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-auditsOpinion 88-38
… Divisions and the Court of Appeals. We have been asked for our opinion on the question of whether counties and other … it imposes. Therefore, unless some other statute provides for an exemption from this fee, municipalities would not be … a fee from the state, or an agency or officer thereof, for any service rendered in an action in which any of them is …
https://www.osc.ny.gov/legal-opinions/opinion-88-38Opinion 98-6
… that the board of supervisors would audit claims submitted for payment under the contracts. For purposes of this opinion, we assume the county manager is … or dependents (General Municipal Law, §800[3][a]). For this purpose, a contract of a company of which the spouse …
https://www.osc.ny.gov/legal-opinions/opinion-98-6State Comptroller DiNapoli Releases Audits
… have been issued. State Education Department: The Network for Children's Speech, Occupational & Physical Therapy (CTN) (2017-S-79) For the three fiscal years ended June 30, 2015, auditors … identified $707,677 in ineligible costs that CTN reported for state reimbursement. The ineligible costs included …
https://www.osc.ny.gov/press/releases/2018/07/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases School Audits
… $60 billion in federal, state and local funds. For additional background or a comment on a specific audit, … Condition (Nassau County) The board adopted budgets for fiscal years 2012-13 through 2014-15 that appropriated a … district officials did not have proper documentation for establishing and using two of four reserve funds totaling …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-audits-1Town of Cincinnatus – Financial Operations (2016M-238)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations … 1, 2015 through April 29, 2016. Background The Town of Cincinnatus is located in Cortland County and has …
https://www.osc.ny.gov/local-government/audits/town/2016/10/28/town-cincinnatus-financial-operations-2016m-238