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About the Standard Work Day and Reporting Resolution – Reporting Elected and Appointed Officials
… in our county receive compensation from us, but they get paid by the respective towns in the county, as well. Do these officials have to prepare and submit an ROA for the … who are paid per diem (per call, case, meeting, etc.), how do you determine the number of days per month to record …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/about-standard-work-day-and-reporting-resolutionState Comptroller DiNapoli Releases Audits
… in 2015 and managed by the Broadband Program Office (BPO), a division of Empire State Development … two were implemented and one was partially implemented. Office of Information Technology Services – Windows Domain … Services (ITS) is responsible for maintaining Active Directory domains on behalf of the State’s Executive …
https://www.osc.ny.gov/press/releases/2024/10/state-comptroller-dinapoli-releases-auditsDiNapoli Op-Ed in Newsday Urges Public Campaign Financing Commission to Keep Fusion Voting and Open Up Political Process
… on fusion voting and adopting public financing by 2022. The full op-ed is below: It takes big money to run for political office in New York, especially for statewide office. The current … discourage qualified people from seeking public office. Let’s tear down those obstacles and open the path. After …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-op-ed-newsday-urges-public-campaign-financing-commission-keep-fusion-voting-and-openLabor Investigations in New York City
… is adequately conducting labor violation investigations in New York City. The audit covered the period from January 2019 …
https://www.osc.ny.gov/state-agencies/audits/2024/01/31/labor-investigations-new-york-cityDiNapoli: State Must Improve Management of Medical Equipment Stockpile After Spending Millions During the COVID-19 Pandemic
… pandemic. Early in the pandemic, DOH contracted with a vendor to perform initial inspections of the DME, as well as … were overdue. That could affect product warrantees and risk additional costs to the state for repairs that could … In addition, failure to maintain DME increases the risk that equipment will need more costly repairs or will not …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-state-must-improve-management-medical-equipment-stockpile-after-spending-millions-duringDiNapoli Op Ed in Times Union
… and delivers services. New York state agencies have used AI companions to help seniors combat social isolation, … the very New Yorkers they are meant to help could be put in harm’s way. That is why my office has called on New York’s … the flaws and biases that can come with AI, and instill public accountability. This year, New York strengthened its …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-op-ed-times-unionThousands of State Computers and Other IT Devices Unaccounted for or Stored With Lax Security
… The state’s Office of Information Technology Services’ (ITS) lax inventory … properly use the ITSM software to locate items by serial number or provide auditors with inventory reports. Over half … were buying their own equipment, connecting it to ITS networks and keeping equipment that should have been returned …
https://www.osc.ny.gov/press/releases/2025/02/thousands-state-computers-and-other-it-devices-unaccounted-or-stored-lax-securityControls Over the Empire State Supportive Housing Initiative
… address the needs of the various populations to be served by both OMH and the other State agencies under ESSHI. To that … or support service plans (all three are synonymous based on the contracts reviewed) to address each resident’s needs … We also found that a wheelchair-using resident was forced to leave their patio entrance unlocked for re-entry …
https://www.osc.ny.gov/state-agencies/audits/2024/08/08/controls-over-empire-state-supportive-housing-initiativeFederal Spending by Major Funding Streams and Functions – Federal Funding and New York
… share of federal receipts – an estimated 87 percent in SFY 2026 – supports health and human services programs. Federal Disbursements in New York State Budget by Function, SFY 2026 Note: Figures are as projected in January 2025 Source: …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-spending-major-funding-streams-and-functionsTown of Evans – Board Oversight (2016M-2)
… for the period January 1, 2012 through September 29, 2015. Background The Town of Evans is located in Erie County. … to our 2012 audit and develop a corrective action plan (CAP), but the Board did not ensure that the CAP was implemented. The Board and Supervisor did not ensure …
https://www.osc.ny.gov/local-government/audits/town/2016/04/08/town-evans-board-oversight-2016m-2Burnt Hills-Ballston Lake Youth Recreation Commission – Financial Activities (2017M-68)
… Purpose of Audit The purpose of our audit was to determine whether the Commission’s … Recreation Commission was established in 1973 by the Towns of Ballston, Charlton and Glenville to provide a summer …
https://www.osc.ny.gov/local-government/audits/joint-activity/2017/10/06/burnt-hills-ballston-lake-youth-recreation-commission-financial-activitiesVillage of Franklin – Fund Balance Management (2018M-13)
… 10, 2017. Background The Village of Franklin is located in the Town of Franklin in Delaware County and has a population of approximately 375. … through 2016-17. Budgeted general fund appropriations in 2015-16 and 2016-17 exceeded expenditures by an annual …
https://www.osc.ny.gov/local-government/audits/village/2018/05/04/village-franklin-fund-balance-management-2018m-13Town of Shandaken – Employee Compensation and Benefits (2017M-289)
… $1,680 during the audit period. Also, Town officials did not withhold employee contributions for health insurance … used and was paid for leave time to which she was not entitled, valued at $1,842. Key Recommendations Develop …
https://www.osc.ny.gov/local-government/audits/town/2018/04/13/town-shandaken-employee-compensation-and-benefits-2017m-289Delaware County – Vehicle Usage and Disposal (2014M-258)
… written procedures for the assignment of County vehicles, five of the six departments that we reviewed did … the after-hours locations of vehicles or disposal methods used. None of the six departments adequately monitored … County vehicles. Maintain and review vehicle logs, monitor fuel consumption and develop written assignment procedures …
https://www.osc.ny.gov/local-government/audits/county/2015/04/24/delaware-county-vehicle-usage-and-disposal-2014m-258Wayne County Water and Sewer Authority – Water and Sewer Operations and Wastewater System Cybersecurity (2017M-276)
… determine whether Authority officials ensured that water and sewer account adjustments and the assessment of penalties were approved and accurately and appropriately billed and collected and …
https://www.osc.ny.gov/local-government/audits/county/2018/04/06/wayne-county-water-and-sewer-authority-water-and-sewer-operations-and-wastewaterSaranac Lake Central School District – Financial Management and Extra-Classroom Activities (2017M-274)
… and Clinton Counties. The District, which is governed by an elected seven-member Board of Education, has … million, or 5.5 percent, from 2014-15 through 2016-17. ECA clubs did not maintain adequate supporting documentation for … maintain ledgers. Key Recommendations Use surplus funds as a financing source to fund one-time expenditures and needed …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/saranac-lake-central-school-district-financial-management-and-extraAloma D. Johnson Charter School – Leave Accruals (2017M-218)
… is a public school located in the City of Buffalo that is not under the control of the local school board. The school, … $3.9 million. Key Findings Sign-in and sign-out sheets did not agree with leave request forms, leave time records or …
https://www.osc.ny.gov/local-government/audits/charter-school/2017/12/29/aloma-d-johnson-charter-school-leave-accruals-2017m-218Herkimer County – Sales Tax Distributions and Bank Reconciliations (2017M-178)
… the County Treasurer and County Clerk properly performed bank reconciliations for the period January 1, 2016 through … to 2016. The Clerk did not properly reconcile a County bank account for the Department of Motor Vehicles (DMV), …
https://www.osc.ny.gov/local-government/audits/county/2017/12/15/herkimer-county-sales-tax-distributions-and-bank-reconciliations-2017m-178Village of East Rockaway – Justice Court Operations (2017M-206)
… accurately collected, recorded, deposited and disbursed in a timely manner for the period June 1, 2015 through May … 2017. Background The Village of East Rockaway is located in the Town of Hempstead in Nassau County and has a population of approximately 9,800. …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/12/15/village-east-rockaway-justice-court-operations-2017m-206Middletown Enlarged City School District – Financial Condition (2017M-245)
… The Middletown Enlarged City School District is located in the City of Middletown and Towns of Goshen, Wallkill and Wawayanda in Orange County. The District, which is governed by a … The Board appropriated $27 million of fund balance in District budgets for the last five years, but only $1.4 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/16/middletown-enlarged-city-school-district-financial-condition-2017m-245