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City of Yonkers – Budget Review (B18-6-7)
… our budget review was to identify issues which impact the City of Yonkers’ financial condition in the current and … based on the 2017-18 fiscal year overtime costs. The City plans to borrow up to $15 million for tax certiorari settlements in the 2018-19 fiscal year. The City plans to issue debt of up to $9.8 million for water fund …
https://www.osc.ny.gov/local-government/audits/city/2018/07/30/city-yonkers-budget-review-b18-6-7Town of Hempstead Sanitary District No. 2 – Financial Condition and Procurement (2016M-388)
… audit was to evaluate the District’s financial condition and controls over procurement for the period January 1, 2015 … County. The District, which provides refuse collection and recycling pickup services to more than 55,000 households and commercial businesses, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/district/2017/03/17/town-hempstead-sanitary-district-no-2-financial-condition-and-procurement-2016mExamination of Outstanding Premiums
… Purpose The objectives of our examination were to determine (i) the extent to which the New York State Insurance Fund (NYSIF) participates in the … The objectives of our examination were to determine i the extent to which …
https://www.osc.ny.gov/state-agencies/audits/2016/08/19/examination-outstanding-premiumsState Comptroller DiNapoli Statement on New York City Preliminary Budget
… fiscal year (FY) 2024 preliminary budget proposal: “The plan takes an important step towards revenue transparency, … outlook. However, while projections of budget gaps in FY 2025 and FY 2026 have declined, the city has chosen not to … and other risks transparently so that it may continue to plan and identify new ways to close these gaps without …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-statement-new-york-city-preliminary-budgetWappingers Central School District – Fuel Accountability (2015M-135)
… date, purpose, gallons and employee name and ensure that no individual can order fuel for delivery without approval. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/wappingers-central-school-district-fuel-accountability-2015m-135Optional Service Credit Purchase Payments – Enhanced Reporting
… If members choose to purchase credit for additional previous public service, they have the option to pay the required contributions, plus interest (if … sum payment; Transferring funds through a direct trustee-to-trustee transfer from an eligible retirement tax-sheltered …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/optional-service-credit-purchase-paymentsXII.6.G Paying Debt Service – XII. Expenditures
… Service payments. The Office of the State Comptroller’s Vendor Management Unit (VMU) has created a Vendor ID to associate with every New York State Debt Service agreement. The Vendor IDs follow the schema “03DSXXX001”. In the actual …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6g-paying-debt-serviceNYS Comptroller DiNapoli Statement on Major Support for Racial Equity Audit at Amazon
… a loud message to Amazon that they want the company to do more to address racial diversity, equity and inclusion. … continue to press Amazon to take an independent look at how it is addressing racial justice and equity, just as other …
https://www.osc.ny.gov/press/releases/2021/05/nys-comptroller-dinapoli-statement-major-support-racial-equity-audit-amazonTravel/Conference Claim Requirements – Travel and Conference Expense Management
… has returned from his or her travel, an itemized claim or voucher 8 must be submitted for audit. The claim should be … proper charge. The governing board may require that the voucher be certified or verified by the employee. The same … claim is spread among multiple vouchers. For example, a voucher is prepared for lodging expenses paid by credit card …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/travelconference-claim-requirementsEmpire BlueCross – Controls Over Payments for Special Items (Follow-Up)
… district employees, and their dependents. The Empire Plan is the primary health benefits plan for NYSHIP. Empire … services according to contracts it negotiates with member hospitals. Empire’s contracts with member hospitals include rate schedules for the payment of inpatient and outpatient hospital services. …
https://www.osc.ny.gov/state-agencies/audits/2020/02/25/empire-bluecross-controls-over-payments-special-items-followA Statement from Comptroller DiNapoli on the Murder of George Floyd
… Floyd is yet another traumatic example of the profound pain and damage wrought by racial injustice. This time, the … Floyd is yet another traumatic example of the profound pain and damage wrought by racial injustice …
https://www.osc.ny.gov/press/releases/2020/06/statement-comptroller-dinapoli-murder-george-floydMaking Adjustments to Earnings and Days Worked – Legacy Reporting
… days worked, you should submit an adjustment report using Retirement Online ( here is a sample adjustment report file … charged or credited accordingly for the employer portion of all salary adjustments in a future annual billing. Also, you can’t use Retirement Online or the Adjustment Report (RS2050) to report …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/making-adjustmentsVillage of Hunter – Cash Receipts and Board Oversight (2015M-254)
… procedures over the collection of cash receipts for trash bag sales and the summer recreation program to ensure … for the reconciliation and reporting of cash receipts from trash bag sales to residents used to pay for their refuse pickup service or for Program …
https://www.osc.ny.gov/local-government/audits/village/2016/01/08/village-hunter-cash-receipts-and-board-oversight-2015m-254Security Over Critical Systems
… through October 2023. About the Program The District’s mission is to construct, maintain, and operate reservoirs in …
https://www.osc.ny.gov/state-agencies/audits/2024/01/03/security-over-critical-systemsNYS Comptroller DiNapoli Statement on MTA's July Financial Plan
… Metropolitan Transportation Authority (MTA) has a duty to be clear with riders and toll payers on how the $15 billion hole in its 2020-2024 capital program will impact services. The … July plan makes clear that hundreds of millions of dollars in operational risks have been created by the funding hole, …
https://www.osc.ny.gov/press/releases/2024/07/nys-comptroller-dinapoli-statement-mtas-july-financial-planTown of Rochester – Financial Condition and Highway Department Payroll (2015M-324)
… July 31, 2015. Background The Town of Rochester is located in Ulster County. The Town, which has approximately 7,300 … Employees did not always use the time clock to clock in and the Superintendent was unable to provide examiners …
https://www.osc.ny.gov/local-government/audits/town/2016/06/24/town-rochester-financial-condition-and-highway-department-payroll-2015m-324Existential Questions Facing National Public Transit Systems Create New Fiscal Pressures for MTA
… systems, however, most likely due to increased overtime as employee availability dropped. In addition, while New York …
https://www.osc.ny.gov/reports/osdc/existential-questions-facing-national-public-transit-systems-create-new-fiscal-pressures-mtaState Comptroller DiNapoli Releases School Audits
… his office completed audits of North Warren Central School District , Plainedge Union Free School District and the Tapestry Charter School . In an era of limited resources and increased … his office completed audits of North Warren Central School District Plainedge Union Free School District and the …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-school-audits-0City of Yonkers – Budget Review (B6-15-16)
… billion. The budget includes operating and debt service funding of $550.5 million for the Yonkers Public Schools and … Key Findings The 2015-16 budget relies on nonrecurring funding of $14 million which will not be available in future … For the 2016-17 fiscal year, address the potential budget funding gap by finding an alternate source of revenue or …
https://www.osc.ny.gov/local-government/audits/city/2015/07/10/city-yonkers-budget-review-b6-15-16Almond Volunteer Fire Department – Cash Shortage (2014M-113)
… Department is located in the Village of Almond in Allegany and Steuben Counties. The Department, consisting of … Vice President, Chief, two Assistant Chiefs, Secretary and Treasurer. Key Findings The former Treasurer was able to … over the cash receipts process, including policies and procedures requiring certain activity records. Department …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/almond-volunteer-fire-department-cash-shortage-2014m-113