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Dutchess County – Court and Trust Funds (2014M-293)
… Clerk did not maintain up-to-date court and trust fund records. The County Commissioner of Finance did not report the condition of all court and trust funds to the State Comptroller. Key Recommendations Maintain an up-to-date …
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/dutchess-county-court-and-trust-funds-2014m-293Niagara County – Court and Trust Funds (2015M-228)
… Purpose of Review The purpose of our review was to determine whether County officials established appropriate controls to safeguard and account for court and trust funds for the period January … The purpose of our review was to determine whether County officials …
https://www.osc.ny.gov/local-government/audits/county/2015/11/13/niagara-county-court-and-trust-funds-2015m-228Columbia County – Court and Trust Funds (2014M-353)
… Purpose of Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January … The purpose of our review was to determine whether County officials have …
https://www.osc.ny.gov/local-government/audits/county/2015/01/16/columbia-county-court-and-trust-funds-2014m-353Jefferson County – Court and Trust Funds (2022-C&T-6)
… [read complete report – pdf] Purpose of Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January … The purpose of our review was to determine whether County officials have …
https://www.osc.ny.gov/local-government/audits/county/2022/11/23/jefferson-county-court-and-trust-funds-2022-ct-6DiNapoli: OTDA Needs to Improve Oversight of Services Provided to Those in Homeless Shelters
… The state Office of Temporary and Disability Assistance (OTDA) needs to improve its oversight of local departments of social services and homeless shelter … The state Office of Temporary and Disability Assistance OTDA needs to improve its oversight …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-otda-needs-improve-oversight-services-provided-those-homeless-sheltersState Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of Town of Arietta , Buffalo Sewer Authority , Town of Cheektowaga , … of Dover , Village of Ellicottville , Genesee County Soil and Water Conservation District , Village of Malverne , … Comptroller DiNapoli announced completed audits of T of Arietta Buffalo Sewer Auth T of Cheektowaga T of …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-audits-0GASB Statement No. 33 "Accounting and Financial Reporting for Nonexchange Transactions"
… Issued To: County, City, Town and Village Chief Fiscal Officers GASB Statement No. 33 provides accounting and reporting guidelines for nonexchange transactions. A … exchange. There is no clear link between services provided and supporting revenues. The statement describes four …
https://www.osc.ny.gov/local-government/publications/gasb-statement-no-33-accounting-and-financial-reporting-nonexchange-transactionsState Agencies Bulletin No. 726
… and where the hiring rate of the graded position that the employee is moving to is greater than the employee’s current unallocated N/S salary. Promotions from … grade of the promotion calculation. For example, an employee who is equated to a grade 15 and moves to a grade 18 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/726-implementation-new-method-calculating-salaries-employees-upon-movementMay 1998: Accounting Requirements and Program Information for Multi-Modal Transportation Program
… State Chief Fiscal Officers of Counties, Cities, Towns and Villages Accounting Requirements Multi-Modal Projects will be accounted for in a Capital Projects Fund or in an Enterprise Fund. … subsidiary revenue account code 3505 - Multi-Modal Program and expenditures will be classified by functional unit based …
https://www.osc.ny.gov/local-government/publications/may-1998-accounting-requirements-and-program-information-multi-modal-transportation-programUse of Vendor-Supported Technology (Follow-Up)
… two recommendations included in our initial audit report, Use of Vendor-Supported Technology ( 2019-S-40 ). About the … Transportation Authority (NFTA) is a New York State public benefit corporation responsible for the oversight of public transportation in Erie and Niagara counties, including …
https://www.osc.ny.gov/state-agencies/audits/2021/01/19/use-vendor-supported-technology-followSingle/Sole Source Award - C001085-1
Production of Paper Stock for Checks, Direct Deposit Advices, and W-2 Wage and Tax Statements
https://www.osc.ny.gov/files/procurement/pdf/c001085-1-single-sole-source-ad.pdfOpinion 88-25
… that bear on the issues discussed in the opinion. PARK DISTRICTS -- Use of (exclusion of nonresidents); … guarantees, a town board may exclude nonresidents of a park district from the facilities of the district. However, … the town board may also permit nonresidents to use park district facilities, with or without a fee. If the town …
https://www.osc.ny.gov/legal-opinions/opinion-88-25Health Sciences Charter School - Student Enrollment and Billing (2019M-99)
… pdf] Audit Objective Determine whether student enrollment and billings to school districts of residence are accurate and supported. Key Findings The School did not: Correctly … Determine whether student enrollment and billings to school districts of residence are accurate …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/07/26/health-sciences-charter-school-student-enrollment-and-billing-2019m-99III.3 Scope of the SFS – III. Statewide Financial System (SFS)
… The scope of the Statewide Financial System (SFS) includes the last three phases of the New York State Financial Cycle as previously outlined … made by the State Legislature and the Division of the Budget (DOB). Internal plans made by agency management … The scope of the Statewide Financial System includes the last three …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii3-scope-sfsCompliance With the Sewage Pollution Right to Know Act and Monitoring and Enforcement of State Pollutant Discharge Elimination System Permit Requirements (2019-S-54) 180-Day Response
To determine if the Department of Environmental Conservation is ensuring applicable entities are complying with the 2013 Sewage Pollution Right to Know Act and ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s54-response.pdfDiNapoli: Federal Data Shows New York's Losses in Fourth Grade Math and Reading Scores Are Double National Average
… today released a review of recent federal data about how the pandemic negatively affected student performance in New … over $15 billion in emergency education aid during the pandemic from the federal government, with $14 billion from three rounds of … today released a review of recent federal data about how the pandemic negatively affected student performance in New …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-federal-data-shows-new-yorks-losses-fourth-grade-math-and-reading-scores-are-double-nationalOversight of Telemental Health Services (Follow-Up)
… of Mental Health (OMH) is responsible for developing regulations and providing guidance to assist OMH-licensed and … and treatment services, followed in 2016 by expanded regulations that allowed delivery of TMH from additional … were conducted in accordance with applicable laws and regulations. During that audit, we found that although OMH …
https://www.osc.ny.gov/state-agencies/audits/2022/12/06/oversight-telemental-health-services-followInappropriate Medicaid Payments for Recipients with Multiple Identification Numbers and No Social Security Numbers (Follow-Up) (2014-F-1) 30-Day Response
To determine the extent of implementation of the two recommendations made in our audit report, Inappropriate Medicaid Payments for Recipients with Multiple Iden
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2014-14f1-response.pdfComptroller DiNapoli & A.G. Schneiderman Announce State Prison Sentence for Florida Woman in $120,000 Pension Fraud Case
… she was sentenced to 2 to 6 years in state prison by Supreme Court Judge Roger D. McDonough in Albany County … June 30, 1997 and October 30, 2009. The case is the latest joint investigation under the Operation Integrity …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-ag-schneiderman-announce-state-prison-sentence-florida-woman-120000-pensionAudit Finds Operational and Oversight Failures Led to Financial Instability in Mount Vernon
… The city of Mount Vernon faced financial uncertainty and problems because … to complete basic financial functions contributed to Mount Vernon’s fiscal crisis,” DiNapoli said. “It is time for … full responses are included in the audit. Audits City of Mount Vernon – Non-Payroll Disbursements (2021M-163) Audit …
https://www.osc.ny.gov/press/releases/2022/01/audit-finds-operational-and-oversight-failures-led-financial-instability-mount-vernon