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Enforcement of Article 19-A of the Vehicle and Traffic Law (2018-S-7) 90-Day Response
To determine if the Department of Motor Vehicles takes adequate steps to identify motor carriers that must comply with Article 19-A of the New York...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18s7-response.pdfAbout NYSLRS
… Financial Report for additional financial information about the Fund’s performance and position, and read our Fact …
https://www.osc.ny.gov/retirement/about-nyslrsMechanicville Housing Authority – Tenant Rents (2015M-246)
… Purpose of Audit The purpose of our audit was to examine the Authority’s internal controls … The Mechancville Housing Authority is located in the City of Mechanicville, Saratoga County. The Authority, which was …
https://www.osc.ny.gov/local-government/audits/city/2016/01/15/mechanicville-housing-authority-tenant-rents-2015m-246Enforcement of the Mitchell-Lama Surcharge Provisions (Follow-Up) (2019-F-9) 30-Day Response
To determine the extent of implementation of the recommendations in our initial audit report, Enforcement of the Mitchell-Lama Surcharge Provisions...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-19f9-response.pdfDiNapoli: Former Morley Fire Company Treasurer Pleads Guilty to Stealing Over $16,000
… Volunteer Fire Company accounts at the Del Lago Resort and Casino and the Turning Stone Resort Casino. Perkins used the stolen money for personal purchases … Fraud Hotline at 1-888-672-4555, by filing a complaint online at https://www.osc.state.ny.us/investigations , or by …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-former-morley-fire-company-treasurer-pleads-guilty-stealing-over-16000Southern Cayuga Central School District – Financial Condition (2020M-77)
… Adopt budgets that include reasonable estimates for revenues, appropriations and the amount of fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/southern-cayuga-central-school-district-financial-condition-2020m-77DiNapoli: Funds Dedicated for Highway & Bridge Capital Projects Continue to be Diverted for Operating and Debt Costs
… Highway and Bridge Trust Fund continues to be diverted for non-capital purposes, leaving critical highway and bridge … challenges and shrinking debt capacity, according to a report issued today by New York State Comptroller Thomas P. … for the state’s capital program, debt becomes a burden when the payment of debt service becomes such a large use of …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-funds-dedicated-highway-bridge-capital-projects-continue-be-diverted-operating-and-debtState Comptroller DiNapoli Releases School Audits
… insurance costs for more than 27 years. In addition, the employee benefit accrued liability reserve (EBALR) has a …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-auditsState Agencies Bulletin No. 1911
… Purpose The purpose of this bulletin is to provide instructions for processing … The average/blended rate calculation must not be used. When the overtime is worked in a role allocated to a salary … Employees who have multiple active records in PayServ (i.e. dual employment or extra service) and perform work …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1911-processing-payments-activities-related-covid-19-vaccine-effortOversight of the Home Delivered Meals Program (Follow-up) (2023-F-25)
To assess the extent of implementation of the 12 recommendations included in our initial audit report, Oversight of the Home Delivered Meals Program (Report 2020-N-5).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f25.pdfThe Financial Industry Crisis – Impact on the New York State Budget, September 2008
The State Comptroller maintains a close watch over the impact of all economic events for New York State and its local governments, including New York City.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-financial-industry-crisis-2008.pdfXI.8.B Multi-Agency Contracts – XI. Procurement and Contract Management
… A multi-agency contract is one awarded with the intention … or pre-encumber funds for the backdrop contract. However, when submitting the backdrop contract to OSC for approval, … For contracts not subject to OSC approval (the transaction does not meet OSC approval thresholds): The Participating …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi8b-multi-agency-contractsXIX.2.B Project Information and Budget Control – XIX. Project Costing (PCIP)
… including Standard Activities ( See Section XIX.2.C for additional information on Standard Activities) and … Type is a way to identify groups of similar projects for consistent types of information to support reporting and … Description Justification AUDLA Audit – Landlord Leases For use in Lease Administration AUDRE Audit – Revenue Leases …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix2b-project-information-and-budget-controlComptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office … Central School District , Enlarged City School District of Troy and the True North Rochester Preparatory Charter School …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-school-audits-0Restitution Payments (2021-MS-2)
… [pdf] , Suffolk [pdf] , Ulster [pdf] , Wayne [pdf] , and Wyoming [pdf] . Audit Objective Determine whether County … the court when a probationer violated the court order and disbursed victim restitution payments promptly and appropriately. Key Findings Department officials must do …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/restitution-payments-2021-ms-2Whitestone School for Child Development – Compliance With the Reimbursable Cost Manual
… costs reported on the Consolidated Fiscal Reports (CFRs) of the Whitestone School for Child Development (Whitestone) … education program to disabled children between the ages of three and five years. Whitestone, located in Queens, New … Whitestone officials to help ensure their proper reporting of reimbursable costs. To Whitestone: Ensure that costs …
https://www.osc.ny.gov/state-agencies/audits/2015/04/07/whitestone-school-child-development-compliance-reimbursable-cost-manualMedicaid Program – Managed Care Organizations’ Readiness for the Encounter Intake System
… rate setting, and drug rebate collections. On September 14, 2015, the Department's new Encounter Intake System (EIS) … Encounter transactions must be submitted to the EIS in a format set by the Department. Specifically, the EIS … The EIS then processes the data and sends it to a data warehouse. Key Findings Most Medicaid MCOs (42 of 52) …
https://www.osc.ny.gov/state-agencies/audits/2016/03/29/medicaid-program-managed-care-organizations-readiness-encounter-intake-systemAltona Volunteer Fire Company, Inc. – Financial Operations (2016M-201)
… The Altona Volunteer Fire Company, Inc. is located in the Town of Altona in Clinton County. The Company, which provides fire … and checks received totaling $21,181 were not deposited in a timely manner. Company officials did not approve 114 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/30/altona-volunteer-fire-company-inc-financial-operations-2016mDiNapoli: Audit Finds Additional $150,000 Stolen by Beekman Town Official
… Frederick D. Knapp Jr. pleaded guilty to grand larceny in the second degree Friday in Dutchess County Court after an audit and investigation by … Thomas P. DiNapoli uncovered a second theft of $150,000 in town funds, following an earlier admission by Knapp of …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-audit-finds-additional-150000-stolen-beekman-town-officialVIII.1.B Revenue Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… A Revenue transfer is used to adjust or reclassify previously posted revenue accounting … funds. Revenue Transfers include, but are not limited to, the following types of transactions: Transfer of receipts … Redistribution of revenues previously credited in one fund to another fund Redistribution of revenues previously …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1b-revenue-transfers