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Controls Over Cash Advance Accounts
… advance accounts by transferring the funds to an unrelated account, without notifying the Office of the State … them to OSC as required by State law. Parks’ Petty Cash Account, which had not been reconciled in at least four … authorized, and Parks officials were unable to explain or account for the surplus. Parks inappropriately used Petty …
https://www.osc.ny.gov/state-agencies/audits/2014/12/22/controls-over-cash-advance-accountsProxy Voting Report for October 2014 to September 2015
The Office of the State Comptroller engages companies by voting for or against shareholder resolutions, board nominees and other motions.
https://www.osc.ny.gov/files/common-retirement-fund/corporate-governance/pdf/proxy-voting-report-2015.pdfOpinion 89-38
… system generally would exist where benefits are payable only upon retirement after a designated minimum period of …
https://www.osc.ny.gov/legal-opinions/opinion-89-38DiNapoli Calls on Aetna to Disclose Corporate Political Spending
… Comptroller Thomas P. DiNapoli today urged Aetna Inc. to report the corporate funds it spends on political … fully disclose its political spending will be subject to a shareholders’ vote on Friday, May 15 at the Fortune 500 … on corporate political spending,” DiNapoli said. “We need to know whether Aetna is using our investment in ways that …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-calls-aetna-disclose-corporate-political-spendingComptroller DiNapoli Releases Municipal Audits
… Authority , Town of Groveland , Town of Hammond , Town of Milton and a comprehensive audit of road infrastructure needs … issue duplicate receipts for tax collections. Town of Milton – Financial Records and Reports and Sales Tax Revenues … Authority Town of Groveland Town of Hammond Town of Milton and a comprehensive audit of road infrastructure needs …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-auditsDiNapoli: As Subway On-Time Performance Falls Behind, Better Plans Needed To Get Trains Back On Track
… during trips (reflected in on-time performance) were only slightly behind wait times at riders’ highest levels of …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-subway-time-performance-falls-behind-better-plans-needed-get-trains-back-trackFamily and Educational Consultants – Compliance With the Reimbursable Cost Manual
… years of age. FEC is reimbursed for these services through rates set by SED. The reimbursement rates are based on financial information, including costs, … charges and late fees, and certain unsupported costs; and $6,477 in working capital interest. Key Recommendations To …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/family-and-educational-consultants-compliance-reimbursable-cost-manualTown of Wawayanda – Financial Management and Information Technology (2013M-260)
… audit was to assess the Town's financial management and controls over information technology (IT) for the period … private and essential data. Exercise the practice of least privilege and only grant local administrator rights to users …
https://www.osc.ny.gov/local-government/audits/town/2013/11/29/town-wawayanda-financial-management-and-information-technology-2013m-260Allocation and Budgetary Controls Over Unrestricted Funds
… of New York had: a fair and equitable methodology for charging (assessing) SUNY campuses for the costs of central … of New York had a fair and equitable methodology for charging assessing SUNY campuses for th …
https://www.osc.ny.gov/state-agencies/audits/2014/01/07/allocation-and-budgetary-controls-over-unrestricted-fundsCUNY Bulletin No. CU-495
… payment. Must be an ECP staff member some time during the election period which begins 05/02/14 and continues through … (35) days of accrued annual leave at the time of election during the election period and on 08/31/14. Must be Active in the ECP as …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-495-2014-executive-compensation-plan-ecp-vacation-exchangeMedicaid Program – Medicaid Claims Processing Activity April 1, 2015 Through September 30, 2015
… Activity October 1, 2014 Through March 31, 2015 (2014-S-53) Department of Health: Medicaid Claims Processing Activity …
https://www.osc.ny.gov/state-agencies/audits/2016/08/09/medicaid-program-medicaid-claims-processing-activity-april-1-2015-through-september-30-2015VII.9 Overview – VII. State Revenues and Appropriated Loan Receivables
… (FBIC Ledger) reports for their agency. These reports can only be run for data through March 31, 2019 before the new …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii9-overviewService-Disabled Veteran-Owned Business Program Implementation
… the Service-Disabled Veteran-Owned Business (SDVOB) Program. The audit covers the period June 1, 2014 through … the Division of Service-Disabled Veterans’ Business Development (Division) within OGS to oversee the State’s … milestones and participation goals to guide its future progress. The Program could also benefit from …
https://www.osc.ny.gov/state-agencies/audits/2016/09/07/service-disabled-veteran-owned-business-program-implementationTown of Easton – Sales Tax Allocation (2014M-355)
… Purpose of Audit The purpose of our audit was to review the Town's practice for allocating sales tax revenue for the period January 1, … The purpose of our audit was to review the Towns practice for …
https://www.osc.ny.gov/local-government/audits/town/2015/02/13/town-easton-sales-tax-allocation-2014m-355Comptroller DiNapoli Releases Municipal Audits
… Fire District , Orange Lake Fire District , Village of Silver Springs , Southern Cayuga Lake Intermunicipal Water … from the levy of excessive property taxes. Village of Silver Springs – Water Accountability and Billing (Wyoming … Barnard Fire District Orange Lake Fire District Village of Silver Springs Southern Cayuga Lake Intermunicipal Water …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-municipal-auditsCity of Glen Cove– Budget Review (B7-13-16)
… review was to determine whether the significant revenue and expenditure projections in the City’s proposed budget for … operating expenditures with unrealistic revenue estimates and one-shot revenues is not prudent. The City projects … surpluses for the 2013 fiscal year for the general fund and the water fund. However, due to overstated revenue …
https://www.osc.ny.gov/local-government/audits/city/2013/10/16/city-glen-cove-budget-review-b7-13-16Tuckahoe Common School District - Financial Condition (2018M-191)
… report - pdf] Audit Objective Determine whether the Board and District officials ensured that fund balance and restricted funds were reasonable. Key Findings District … fund balance to fund operations. Use excess fund balance and reserves to benefit taxpayers. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-financial-condition-2018m-191Comptroller DiNapoli Releases State Audits
… that funds are properly accounted for and payments are only made for appropriate business purposes. Tests showed …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-state-auditsDiNapoli: Sales Tax Collections Growth Slowed in First Half of 2015
… sales tax collections, excluding all cities, increased only 0.5 percent for the first six months of 2015, with many …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-sales-tax-collections-growth-slowed-first-half-2015City of Lockport – Cash Flow (2014M-195)
… is located in Niagara County, encompasses 8.4 square miles and serves approximately 21,100 residents. It is governed by a Mayor and an elected Common Council. The City’s budgeted … analyses. Without cash-flow projections, the Council and City officials were unaware of the magnitude of the …
https://www.osc.ny.gov/local-government/audits/city/2014/08/20/city-lockport-cash-flow-2014m-195