Search
Cayuga County Probation Department – Internal Controls Over Financial Operations (2013M-171)
… be located. As of August 2012, the Department held over $16,000 in undisbursed restitution which was collected between one year and over 20 years ago. The Department did not …
https://www.osc.ny.gov/local-government/audits/county/2013/09/27/cayuga-county-probation-department-internal-controls-over-financial-operationsUniversal Pre-Kindergarten Program – Monitoring of Health and Safety Requirements
… providers’ compliance with applicable health and safety regulations is sufficient. Our audit scope included … used for UPK to be safe and to comply with applicable fire safety, health, and building codes, and for equipment and … does not directly monitor UPK providers for health and safety. Instead, the Department relies on the school district …
https://www.osc.ny.gov/state-agencies/audits/2016/12/20/universal-pre-kindergarten-program-monitoring-health-and-safety-requirementsState Agencies Bulletin No. 1140
… be directed to DCS at(518) 457-5754 (Albany Area) or 1 (800) 833-4344 (outside Albany Area). This line is operational …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1140-new-york-state-health-insurance-plan-nyship-opt-out-paymentsState Agencies Bulletin No. 974
… Purpose To notify agencies of the final reduction in employee contributions. Affected Employees … with Pay, Leave without Pay) employees eligible for the final reduction in employee contribution effective 4/1/10. … To notify agencies of the final reduction in employee contributions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/974-elimination-mandatory-employee-contribution-members-optional-retirementOversight of Procurements and Loan Programs
… Purpose To determine whether the Development Authority of the North Country (DANC) provided … Law to provide infrastructure services and economic development in Jefferson, Lewis, and St. Lawrence counties. … various purposes, including affordable housing, business development, and tourism enhancements. The outstanding …
https://www.osc.ny.gov/state-agencies/audits/2015/08/04/oversight-procurements-and-loan-programsNew York State Dental Program – Payments for Scaling and Root Planing Procedures (Follow-Up)
… New York State Dental Program - Payments for Scaling and Root Planing Procedure s (Report 2009-S-95). Background … established adequate controls over the payment of scaling and root planing procedures and whether GHI overpaid for scaling and root planing …
https://www.osc.ny.gov/state-agencies/audits/2013/11/12/new-york-state-dental-program-payments-scaling-and-root-planing-procedures-followComptroller DiNapoli Releases School Audits
… established and funded a liability reserve to $800,000 for a purpose that was not permissible. Owego-Apalachin … District officials did not develop reasonable estimates for expenditures and use of fund balance in the annual … close to the actual revenues received, expenditures for fiscal years 2008-09 through 2012-13 were significantly …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-school-audits-1Dairy Inspections
… Purpose To determine if the Department of Agriculture and Markets (Department) is adequately monitoring the inspection … Audit/Report of Interest Department of Agriculture and Markets: Food Safety Monitoring (2013-S-27) … To determine if the Department of Agriculture and Markets Department is adequately monitoring the inspection of …
https://www.osc.ny.gov/state-agencies/audits/2014/10/06/dairy-inspectionsSUNY Bulletin No. SU-188
… Purpose To inform agencies of the new Earnings Code to be used for SUNY employer-provided Housing Affected … (Institution) Background According to Internal Revenue Code Section 61, employer-provided housing is a taxable … to employees. Section 119 (a) of the Internal Revenue Code specifically excludes from gross income the value of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-188-new-earnings-code-employer-provided-housingSelected Employee Travel Expenses
… with rules and regulations and is free from fraud, waste, and abuse. The audit covers the period July 1, 2008 to … complied with rules and regulations and is free from fraud waste and abuse …
https://www.osc.ny.gov/state-agencies/audits/2013/11/01/selected-employee-travel-expenses-0Selected Employee Travel Expenses
… We selected these employees based primarily on high rental car expenses. One employee was selected because of … costs for two of the three employees' long-term use of rental vehicles for job-related travel. We concluded that … the third employee, we found that mileage reported on the rental car company receipt exceeded expected work-related …
https://www.osc.ny.gov/state-agencies/audits/2014/05/22/selected-employee-travel-expensesSelected Employee Travel Expenses
… incorrectly designated Poughkeepsie as the official station of the eight Tarrytown employees and, as a result, … Key Recommendations Ensure each employee's official station is established in compliance with State travel rules …
https://www.osc.ny.gov/state-agencies/audits/2014/02/18/selected-employee-travel-expensesAccounts Receivable Collection and Reporting
… if the Authority’s accounts receivable collection and reporting procedures were in compliance with applicable laws and regulations for the period January 1, 2012 through June … energy solutions in ways that improve New York's economy and environment by promoting energy efficiency and the use of …
https://www.osc.ny.gov/state-agencies/audits/2015/08/05/accounts-receivable-collection-and-reportingOpinion 94-21
… the issues discussed in the opinion. TOWN BOARDS -- Powers and Duties (purchase order system) TOWN LAW, §110: The town …
https://www.osc.ny.gov/legal-opinions/opinion-94-21Fire Safety (2015-MS-1)
… December 31, 2013. Background The 2010 Fire Code of New York State (Fire Code) requires an approved fire safety plan and …
https://www.osc.ny.gov/local-government/audits/city/2015/05/27/fire-safety-2015-ms-1State Comptroller Thomas P. DiNapoli Statement on State Budget Negotiations
… of July 1). If a final agreement is not reached, lawmakers can pass a budget extender, which is a temporary solution to ensure that state workers on the Institutional Payroll get paid on April 6. State law also requires my office to … disruption to state employees, passage of the budget or an extender must occur no later than noon on Monday, April 10 …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-thomas-p-dinapoli-statement-state-budget-negotiationsControls Over Equipment (Follow-Up)
To assess the extent of implementation of the six recommendations included in our initial audit report Controls Over Equipment Report 2017N9
https://www.osc.ny.gov/state-agencies/audits/2022/12/20/controls-over-equipment-followDiNapoli Urges New Yorkers to Spend Holiday Gift Cards
… (OUF), which took in a record $48 million from them in 2022. “Unused gift cards have set a new record, as they make … high amount of unused gift cards turned over to OUF in 2022 was attributed in part to a settlement which required … this year. A new law went into effect on December 10, 2022, that allowed the expiration date for gift cards to …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-urges-new-yorkers-spend-holiday-gift-cardsOpinion 89-43
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether the elective office of fire district treasurer may be …
https://www.osc.ny.gov/legal-opinions/opinion-89-43Southside Academy Charter School – Board Oversight (2013M-318)
… transfers all School revenues to NHA, and the revenues are to be expended by NHA in accordance with the approved … indirect from direct costs, and how indirect costs are allocated by NHA to the School. For example, $2.9 million … but the Board has not received support for how the costs are allocated. As a result, this limits the Board’s ability …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/southside-academy-charter-school-board-oversight-2013m-318