Search
Portville Central School District - Cafeteria Collections (2018M-244)
… properly collected, recorded and deposited. Key Findings The Board did not adopt written cafeteria cash receipt … cash receipt duties were not properly segregated and the Cafeteria Manager did not adequately oversee the cash receipt function. Cafeteria collections totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/portville-central-school-district-cafeteria-collections-2018m-244Penn Entertainment and MGM Resorts Letters
I write as Trustee of the New York State Common Retirement Fund (Fund), one of the largest public pension funds in the United States, which holds and invests the assets of the New York State and Local Retirement System on behalf of its 1.2 million members, retirees, and beneficiaries.
https://www.osc.ny.gov/files/common-retirement-fund/pdf/penn-entertainment-mgm-resorts-letters.pdfRoxbury Central School District - Health Insurance Buyouts (2019M-89)
… supported by collective bargaining agreements and correctly calculated. Key Findings Health insurance … of the health insurance buyouts outlined in the CBAs and determine whether changes should be made to the buyout calculations. Review and approve the health insurance buyout calculations before …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/roxbury-central-school-district-health-insurance-buyouts-2019m-89Brasher Falls Central School District – Financial Condition (2019M-158)
… financial condition. Key Findings The surplus fund balance in the general fund exceeded the 4 percent statutory limit …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/brasher-falls-central-school-district-financial-condition-2019m-158Roosevelt Union Free School District - Information Technology (2019M-193)
… to help prevent and properly respond to a malicious attack of the District’s Information Technology (IT) system. … to help prevent and properly respond to a malicious attack …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/roosevelt-union-free-school-district-information-technology-2019m-193Rochester City School District - Budgeting and Multiyear Financial Planning (2020M-44)
Determine whether the Boards 201819 adopted budget was realistic and structurally balanced based on historical or known trends
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/21/rochester-city-school-district-budgeting-and-multiyear-financial-planningOpinion 97-9
… This opinion represents the views of the Office of the State Comptroller at the time … GENERAL MUNICIPAL LAW, §§801, 806: A village board member who has a financial interest in a business which may be … board member should not participate in the discussion or vote on the zoning change. This is in reply to your letter …
https://www.osc.ny.gov/legal-opinions/opinion-97-9Opinion 91-45
… pertaining to maintenance of drainage ditches on private property), the performance of similar town drainage work for …
https://www.osc.ny.gov/legal-opinions/opinion-91-45Opinion 2004-1
… of fees in General Municipal Law §209-b(4) applies to all emergency rescue services provided by an emergency … General Municipal Law §209-b authorizes fire districts to organize within their fire departments and fire companies … or company (General Municipal Law §209-b[1][a]). Pursuant to section 209-b(1), the squad is authorized to render …
https://www.osc.ny.gov/legal-opinions/opinion-2004-1Opinion 89-65
… may engage the services of the town attorney's law firm to provide additional legal services to the town. Initially, we note that Town Law, §20(2)(a) … the office of town attorney "may employ counsel to the town attorney in respect to any particular subject …
https://www.osc.ny.gov/legal-opinions/opinion-89-65State Comptroller DiNapoli Releases Audits
… cooperative developments with approximately 47,000 total apartments in NYC. Apartments in Mitchell-Lama developments tend to be desirable … consequently, the waiting lists for many of these apartments can be quite lengthy. To ensure efficient turnover …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-auditsNew York’s Economy and Finances in the COVID-19 Era
… 2020 Edition Selected Economic Trends After Five Months, Jobs Recovery Varies Across New York Total employment in New … State fell in March, and again—much more sharply—in April, with a combined loss of more than 1.9 million jobs. After … COVID-19 pandemic, continues to feel the sharpest loss, with a net decline of 648,000 jobs, nearly 14 percent of its …
https://www.osc.ny.gov/reports/covid-19-november-12-2020DiNapoli Announces State Contract and Payment Actions for April 2017
… his office approved 903 contracts valued at $1.23 billion and approved nearly 4.2 million payments worth nearly $11.5 … billion in April. His office also rejected 168 contracts and related transactions valued at $24.76 billion and nearly 5,900 payments valued at nearly $8.1 million due …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-announces-state-contract-and-payment-actions-april-2017State Agencies Bulletin No. 2316.1
… This Bulletin Supersedes Payroll Bulletin No. 2316 Purpose: The purpose of this bulletin is to provide … follow the Agency Actions identified in Payroll Bulletin No. 1786 – Non-Negotiated and/or Undeliverable New York …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/23161-temporary-overtime-and-pre-shift-briefing-rate-eligible-employeesNYSARC, Inc.– NYC Chapter: Compliance With the Reimbursable Cost Manual
… by NYSARC, Inc. – NYC Chapter (NYSARC), also known as AHRC NYC, on its Consolidated Fiscal Reports (CFRs) were … the costs reported by NYSARC Inc NYC Chapter also known as AHRC NYC on its Consolidated Fiscal Reports were reasonable …
https://www.osc.ny.gov/state-agencies/audits/2018/11/21/nysarc-inc-nyc-chapter-compliance-reimbursable-cost-manualBirch Family Services, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Birch Family Services, Inc. (Birch) on its Consolidated Fiscal … To determine whether the costs reported by Birch Family Services Inc on its Consolidated Fiscal Reports were …
https://www.osc.ny.gov/state-agencies/audits/2017/12/20/birch-family-services-inc-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases State Audits
… New York State Comptroller Thomas P. DiNapoli announced today the … $563,605 were either improper (did not comply with CUNY, state or city policies and procedures) or were unsupported. New York State Insurance Fund (NYSIF): Examination of Outstanding Premiums …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-state-audits-0Lehman College – Controls Over Bank Accounts
… (Lehman) officials adequately assured that all Lehman bank accounts were authorized and used only for appropriate … purposes and transactions. The audit covered Lehman’s bank accounts for the period of January 1, 2013 through … and has more than 12,000 students. Lehman maintains bank accounts for various purposes, such as tuition and fees. …
https://www.osc.ny.gov/state-agencies/audits/2016/04/21/lehman-college-controls-over-bank-accountsArea #7 – Access Controls – Information Technology Governance
… IT access controls prescribe who or what computer process may have access to a specific IT … periodically compare the list of current active employees (i.e., employee master list) to the list of network user … Are different from passwords used for other systems; Do not match lists of common, expected, previously used or …
https://www.osc.ny.gov/local-government/publications/it-governance/area-7-access-controlsState Comptroller DiNapoli Releases Audits
… An audit issued in December 2019 found that parking summonses sent to collection agencies were not closely … and DOF expended minimal effort to collect amounts due for summonses issued to vehicles with diplomatic plates. In a …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-audits