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Scotia-Glenville Central School District - Financial Condition Management and Extra-Classroom Activities (2017M-288)
… unrestricted fund balance ranged between 10 and 11 percent of ensuing years’ appropriations, exceeding the 4 percent … collections. District officials disagreed with several of our findings and recommendations and indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/scotia-glenville-central-school-district-financial-condition-managementDiNapoli: Middletown Chiropractor Sentenced to Nine Years for Insurance Fraud
… State Comptroller Thomas P. DiNapoli announced James “Jay” Spina was sentenced in federal court for running a … State Comptroller Thomas P DiNapoli announced James Jay Spina was sentenced in federal court for running a …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-middletown-chiropractor-sentenced-nine-years-insurance-fraudDiNapoli Announces 2019 Fiscal Stress Scores
… P. DiNapoli’s Fiscal Stress Monitoring System (FSMS) . The scores were based on financial information reported by … 44 cities and 10 villages. “We’ve been closely tracking the trends and common problems that communities in fiscal … stay in the black, and many more local governments may be pushed into serious fiscal stress.” DiNapoli’s Monitoring …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-announces-2019-fiscal-stress-scoresFinancial Management Practices
… Purpose To determine if the Hudson River-Black River Regulating District’s (District) financial management … Background The District regulates the flow of the Hudson River and the Black River to reduce flooding caused by excess … To determine if the Hudson RiverBlack River Regulating Districts District financial management …
https://www.osc.ny.gov/state-agencies/audits/2014/11/25/financial-management-practicesStreet Construction-Related Permits (Follow-Up)
… Program The New York City Department of Transportation’s (DOT) mission is to provide for “the safe, efficient, and … quality of life of our primary customers, City residents.” DOT is responsible for over 6,300 miles of streets and … tunnels, including 24 movable bridges and four tunnels. DOT issues 150 different types of sidewalk and roadway …
https://www.osc.ny.gov/state-agencies/audits/2025/04/10/street-construction-related-permits-followHousing for Seniors (Follow-Up)
… several programs to assist in the development and rehabilitation of housing for senior citizens, including the …
https://www.osc.ny.gov/state-agencies/audits/2026/05/18/housing-seniors-followFood Metrics Implementation (Follow-Up)
… in the acquisition process. OGS is also responsible for tracking data on State agencies’ food purchases – both from … information on OGS’ efforts to improve and increase the tracking of information relating to New York State foods … 30, 2017), sought to determine whether OGS was properly tracking and reporting on New York food purchases in …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/food-metrics-implementation-followDiNapoli: State Should Recoup $11.7 Million from Special Education Contractors
State Comptroller Thomas P DiNapoli announced his auditors found $117 million in costs that should be recouped after examining eight preschool providers
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-state-should-recoup-117-million-special-education-contractorsNursing Home Surveillance (Follow-Up)
… in New York State through its Division of Nursing Homes and Intermediate Care Facilities for Individuals with Intellectual … and Medicaid Services (CMS) in monitoring quality of care in nursing homes. The Division is responsible for …
https://www.osc.ny.gov/state-agencies/audits/2018/03/08/nursing-home-surveillance-followControls Over Revocable Consents (Follow-Up)
… with the New York City Department of Transportation’s (DOT) Office of Cityscape and Franchises (Office) . The … years, and at the end of that period they may be renewed . DOT charges an annual rate for eligible revocable consents, … 23, 2020. The audit objective was to determine whether DOT had billed and collected the correct fees for revocable …
https://www.osc.ny.gov/state-agencies/audits/2022/05/13/controls-over-revocable-consents-followSelected Wage Investigation Procedures (Follow-Up)
… 2019-S-46 ). About the Program The Department of Labor’s (DOL) Division of Labor Standards (Division) seeks to … that arise during the course of an investigation. DOL can require employers found to be in violation of the … wages and can also assess penalties (which are retained by DOL), liquidated damages, which are additional amounts …
https://www.osc.ny.gov/state-agencies/audits/2024/02/16/selected-wage-investigation-procedures-followPipeline Safety Oversight (Follow-Up)
… our initial audit report, Pipeline Safety Oversight ( 2015-S - 31 ). Background New York State’s pipelines transmit, gather, and distribute gas and other hazardous liquids (crude oil, …
https://www.osc.ny.gov/state-agencies/audits/2017/12/27/pipeline-safety-oversight-followState Agencies Bulletin No. 1213
… per diems for the continental U.S. can be found in the Guide to Financial Operations, Chapter XIII, Section 4.E . … Meal Allowances and One-Year Rule can be found in the Guide to Financial Operations, Chapter XIII, Section 4.E . …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1213-year-end-procedure-taxable-employee-expense-reimbursementsThe 80/20 Housing Program
… Program requirements regarding the number of designated affordable units and tenant eligibility; and to analyze the … HFA’s mission is to create and preserve high-quality, affordable, multifamily rental housing. Its 80/20 Program … these low-income units. Also, once tenants move into an affordable apartment, they may continue to reside in their …
https://www.osc.ny.gov/state-agencies/audits/2017/05/31/8020-housing-programDivision of Diversity Management
… internal and external events that celebrate diversity Sexual Harassment Policy OSC is committed to maintaining a workplace free from sexual harassment. OSC’s Sexual Harassment Policy applies to all employees, applicants …
https://www.osc.ny.gov/about/division-diversity-managementDiNapoli: Health Care Jobs Grow Across New York
… New York state's health care jobs exceeded 1.2 million in 2017, according to a report … in and year out, health care has been a growth sector for jobs in New York over the past decade," DiNapoli said. … cuts health care spending, it could jeopardize these jobs and hurt an important sector of New York's economy." …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-health-care-jobs-grow-across-new-yorkControls Over Equipment (Follow-Up)
… disposed of, information pertaining to that item is purged from the system. Our initial report, issued on January 9, … record information in their Fixed Asset Management (FAM) system and made errors when tagging items. We also found … Furthermore, H+H officials did not adequately monitor the FAM system and did not ensure that employees were aware of …
https://www.osc.ny.gov/state-agencies/audits/2022/12/20/controls-over-equipment-followNY-Sun Incentive Program (Follow-Up)
… Incentive Program (NY-Sun), which is part of New York's Clean Energy Standard (CES). The CES is designed to fight …
https://www.osc.ny.gov/state-agencies/audits/2018/06/20/ny-sun-incentive-program-followOpinion 2008-4
… matters) MUNICIPAL FUNDS -- Town Charges (costs for park district improvements not payable from general fund) PARK DISTRICTS -- Increase and Improvement of Facilities … or worn out facilities, undertaken in an existing town park district pursuant to the authority in Town Law § 202-b, …
https://www.osc.ny.gov/legal-opinions/opinion-2008-4New GASB Standards
… Contract Reviews and Other Implementation Considerations (Video) KPMG Fixed vs. Variable Payments (Video) KPMG Reasonably Certain Criteria (Video) Office of the State Comptroller Guide to Financial …
https://www.osc.ny.gov/state-agencies/guidance/new-gasb-standards