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State Comptroller DiNapoli Releases Audits
… Program (Follow - Up) (2020-F-27) An audit issued in October 2019 found that certain system-generated office … or complaint level, which may limit its usefulness in decision making. Auditors also found that many residents … facilities lack regular access to ombudsman services, due in part to a decline in the number of volunteers combined …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-auditsCity of Salamanca – City Comptroller’s Financial Reports (2023M-97)
… report – pdf] Audit Objective Determine whether the City of Salamanca (City) Comptroller (Comptroller) completed timely and accurate … annual and monthly financial reports. As a result, the City Common Council (Council) did not have accurate and … Determine whether the City of Salamanca City Comptroller Comptroller completed …
https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-city-comptrollers-financial-reports-2023m-97State Comptroller DiNapoli Releases Audits
… State Education Department (SED): Buffalo Hearing & Speech Center Inc. – Compliance with the Reimbursable Cost Manual (2020-S-20) The center, a special education provider located in Erie County, … three and five years of age in western New York. The center is reimbursed for these services through rates set by …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-auditsVII.9.A Fringe Benefits and Indirect Costs Automation – VII. State Revenues and Appropriated Loan Receivables
… process generates journal entries to the General Ledger in the Statewide Financial System (SFS) on a more real-time … SFS home page after logging in with your SFS user ID and password. Standard Rates At the beginning of each fiscal … SFS home page after logging in with your SFS user ID and password. The FBIC WorkCenter Dashboard is also available to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii9a-fringe-benefits-and-indirect-costs-automationOpinion 91-29
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent … department recipient of tax moneys payable to benevolent association) -- Treasurer's Powers (liability for tax moneys) … 1955 ch 639: The Volunteer and Exempt Firemen's Benevolent Association of Lakeview may not expend foreign fire insurance …
https://www.osc.ny.gov/legal-opinions/opinion-91-29Oversight of Juvenile Justice Facilities
… court-placed youth. The nine facilities include three secure facilities, five limited-secure facilities, and one … of missed or delayed opportunities to identify or provide care for physical health conditions (e.g., vision or dental … for nearly 9 months. OCFS did not ensure that all direct care staff were current with the training to be authorized to …
https://www.osc.ny.gov/state-agencies/audits/2024/04/03/oversight-juvenile-justice-facilitiesArea #10 – Firewalls and Intrusion Detection – Information Technology Governance
… individuals. Firewalls Firewalls are hardware and/or software programs that enforce boundaries between devices on … government’s or school’s requirements change, such as when new applications or devices are added to the network. … of network activity even with an automated IDS in place. When a security violation occurs, appropriate action should …
https://www.osc.ny.gov/local-government/publications/it-governance/area-10-firewalls-and-intrusion-detectionCounty Medicaid Costs
… Across the State, growing Medicaid costs continue to place significant pressure on local fiscal conditions. With … reports) have more than doubled in the last decade from $1.1 billion in 1993 to $2.3 billion in 2003, an average … some counties, average annual growth rates have reached double-digits, ranging as high as 16 percent. In comparison, …
https://www.osc.ny.gov/local-government/publications/county-medicaid-costsDiNapoli: Stronger Oversight Needed for Social Adult Day Care Programs
… An audit of Social Adult Day Care (SADC) programs found … safety. Auditors found multiple issues with occupancy. An SADC in Gravesend that opened in 2018 was issued a … of occupancy from the building’s prior tenant. At an SADC in Flushing with a legal capacity of 323 people, …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-stronger-oversight-needed-social-adult-day-care-programsOpinion 94-17
… Municipal Home Rule Law, §10[1][ii][9-a]; see 1992 Opns St Comp No. 92-18, p 3; 1988 Opns St Comp No. 88-2, p 3; 1986 Opns St Comp No. 86-88, p 135; 1979 Opns St Comp No. 79- 307, p …
https://www.osc.ny.gov/legal-opinions/opinion-94-17Long Island Experienced Gains in Farms and Farmland
… The critical role farms play in New York cannot be overstated, both as an economic … The critical role farms play in New York cannot be overstated both as an economic …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-agriculture-report-reveals-economic-growth-and-challenges-facing-new-york-farms-long-islandXII.7.B Voucher Denials – XII. Expenditures
… old are reconciled 18a Unreconciled charges from current travel period not on ER 18b Traveler has unreconciled charges from previous travel event 19 Excess amount cannot be put in Balancing … Scheduled Due date 25 Does not comply with Statewide Travel Manual 26 Back up does not support amount 26A Travel …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7b-voucher-denialsState Parks a Growing Attraction
… New York’s extensive network of state parks are an important public resource providing New Yorkers … educational opportunities. The New York State Office of Parks, Recreation and Historic Preservation (OPRHP) is responsible for overseeing more than 250 parks, historic sites, and other recreation sites outside of …
https://www.osc.ny.gov/reports/state-parks-growing-attractionOpinion 94-20
… n.o.r, 30 NYS2d 438; Davis v Sharp, n.o.r 30 NYS2d 441 mod and affd 265 App Div 825, 37 NYS2d 843). Whether an … fiscal year, or to reimburse or replenish any fund or account from which moneys to pay such expenses were advanced …
https://www.osc.ny.gov/legal-opinions/opinion-94-20Application Review and Site Permitting for Major Renewable Energy Projects (Follow-Up)
… economic, and environmental factors. In the decision to permit such facilities, ORES must review all proposed major … 25,000 kW if they opted into the ORES review process. Permit applications must contain a brief, clear, and concise … factors ORES should consider before granting the final permit. ORES has 60 days to determine whether a permit …
https://www.osc.ny.gov/state-agencies/audits/2026/07/09/application-review-and-site-permitting-major-renewable-energy-projects-followDiNapoli's Auditors Halt $21.3 Million in Suspicious 2016 Tax Refunds
… State Comptroller Thomas P. DiNapoli announced today his office stopped $21.3 million in questionable or … State Comptroller Thomas P DiNapoli announced today his office stopped $213 million in questionable or …
https://www.osc.ny.gov/press/releases/2017/04/dinapolis-auditors-halt-213-million-suspicious-2016-tax-refundsVillage of Woodridge – Financial Condition (2013M-172)
… Purpose of Audit The purpose of our audit was to determine whether the Board … of Trustees comprises five elected members including the Mayor and four Trustees. The Village’s annual budget for all … department garage in January 2013 and changing the date of elections. The Board could make improvements in budget …
https://www.osc.ny.gov/local-government/audits/village/2013/11/15/village-woodridge-financial-condition-2013m-172Electronic Reporting
… Property Administrators (NAUPA) Standard Electronic File Format . Submit your completed Report of Abandoned Property easily and securely by uploading a file . Only NAUPA formatted files are accepted after our … are due on or before the industry due date. Secure File Transfer Protocol (SFTP), email attachments, and …
https://www.osc.ny.gov/unclaimed-funds/reporters/electronic-reportingAgency Financial Reporting Package
… Internet Based Reporting System The Agency Financial Reporting Package (AFRP) is the internet based reporting system used by the Office of the State Comptroller (OSC) to … which has not been entered into the Statewide Financial System (SFS) as of the closing date specified in each area. …
https://www.osc.ny.gov/state-agencies/agency-financial-reporting-packageWest Genesee Central School District - Capital Assets (2023M-128)
… tested, and did not conduct periodic physical inventories to help ensure the records were accurate and complete and the … basis thereafter. As a result, officials may be unable to identify lost or stolen items. Of the 337 assets totaling … District’s asset records are complete, accurate, and up to date and assets are tagged and recorded prior to being placed …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/16/west-genesee-central-school-district-capital-assets-2023m-128