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Examination of Sealed Records
… Program Legislative Session 2023-2024: Examination of Sealed Records – S.9729 (Hoylman-Sigal) – Relates to the examination of certain sealed records by the New York State Comptroller. … Relates to the examination of certain sealed records by the New York State Comptroller …
https://www.osc.ny.gov/legislation/examination-sealed-recordsInvestment of Retirement Funds
… Program Legislative Session 2021-2022: Investment of Retirement Funds – S.9051 (Jackson) – Permits investment of retirement funds in mortgages guaranteed by New York state … Permits investment of retirement funds in mortgages guaranteed by New York state …
https://www.osc.ny.gov/legislation/investment-retirement-fundsCity of Glen Cove – Budget Review (B7-15-17)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2016 fiscal year are reasonable. Background The City of Glen Cove is located in Nassau County. Our Office … City of Glen Cove Budget Review B71517 …
https://www.osc.ny.gov/local-government/audits/city/2015/10/16/city-glen-cove-budget-review-b7-15-17DiNapoli: Special Education Pre-K Provider Claimed Nearly $1 Million in Ineligible Expenses
… findings to the State Education Department for recovery of this money.” Gingerbread is a not-for-profit organization that provides center-based … benefit expenses related to a maintenance supervisor who had no evidence of a time record; and $2,777 in …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-special-education-pre-k-provider-claimed-nearly-1-million-ineligible-expensesThe Child Development Council, Inc. – Compliance With the Reimbursable Cost Manual
… special education services to children with disabilities who are between the ages of three and five years. TCDC is reimbursed for preschool special education services …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/child-development-council-inc-compliance-reimbursable-cost-manualCity of Amsterdam – Recreation Department (2023M-29)
… report – pdf] Audit Objective Determine whether the City of Amsterdam (City) Recreation Director (Director) maintained … records for the beverage events . As a result, there is a substantial risk that not all collections were remitted … was collected, resulting in a projected revenue shortage of $6,801 for the summer camp. $4,303 was deposited from …
https://www.osc.ny.gov/local-government/audits/city/2023/07/21/city-amsterdam-recreation-department-2023m-29State Comptroller DiNapoli Releases Municipal & School Audits
… the following local government audits were issued. Town of Dix – Supervisor’s Control of Cash (Schuyler County) The … and did not provide oversight of the bookkeepers, who performed all financial duties, including online banking. … of using competitive bidding, officials used vendors who were granted awards from group purchasing organization …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-auditsAppendix A – Auditing Authority – Legal References – Improving the Effectiveness of Your Claims Auditing Process
… of Cooperative Educational Services. Education Law Section 1950 Board may create the office of claims auditor. Education Law Section 1950(4)(k) County Board of Supervisors or Legislators. County …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appendix-auditing-authority-legal-referencesTown of Bombay – Justice Court Operations (2015M-208)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over … January 1, 2014 through May 31, 2015. Background The Town of Bombay is located in Franklin County and has a population … Town of Bombay Justice Court Operations 2015M208 …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-bombay-justice-court-operations-2015m-208Village of Walton – Bio-Digester Capital Plan (2016M-378)
… Purpose of Audit The purpose of our audit was to determine if Village officials adequately … 1, 2015 through August 16, 2016. Background The Village of Walton is located in the Town of Walton in Delaware County … Village of Walton BioDigester Capital Plan 2016M378 …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-walton-bio-digester-capital-plan-2016m-378Village of Painted Post – Board Oversight (2017M-92)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of Village activities for the period July 1, 2015 through … Village of Painted Post Board Oversight 2017M92 …
https://www.osc.ny.gov/local-government/audits/village/2017/08/11/village-painted-post-board-oversight-2017m-92County Inmates Receiving Inappropriate Benefits While Incarcerated (2013MS-1)
… [pdf] , Schenectady [pdf] and Warren [pdf] . Purpose of Audit The purpose of our audit was to determine if … (UI) provides temporary income to eligible workers who lose their jobs through no fault of their own. To be … earned sufficient wages in covered employment. Individuals who are incarcerated are not ready, willing, and able to work …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/county-inmates-receiving-inappropriate-benefits-while-incarcerated-2013ms-1Cayuga County Probation Department – Internal Controls Over Financial Operations (2013M-171)
… Purpose of Audit The purpose of our audit was to examine the … and disbursement of all moneys for which the Department is responsible for the period January 1, 2011, through … moneys which could not be readily disbursed to victims who could not be located. As of August 2012, the Department …
https://www.osc.ny.gov/local-government/audits/county/2013/09/27/cayuga-county-probation-department-internal-controls-over-financial-operationsDiNapoli Releases Analysis of Revised Executive Budget
… that may not be fully clarified before the April 1 start of the new fiscal year. State tax collections for the month … but before potential gap-closing actions; The budget is expected to use nearly $7.6 billion in temporary or … Find out how your government money is spent at Open Book New York . Track municipal spending, …
https://www.osc.ny.gov/press/releases/2019/02/dinapoli-releases-analysis-revised-executive-budgetOperational Advisory No. 32
… Subject : Chapter VII.3 Refund of Appropriation/AP Adjustment Vouchers Guidance : The Office … linked to the transaction and no additional documentation is required. The description field should contain information … an attachment via the Invoice Information page. Agencies who bulkload ROA transactions are expected to attach …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/32-refund-appropriation-ap-adjustment-voucher-guidelinesOpinion 2000-22
… This opinion represents the views of the Office of the State Comptroller at the time it was … (3), 801(1), 802(1)(h), 803, 805-a(1)(c), (d): An attorney who is appointed town attorney would not have a prohibited …
https://www.osc.ny.gov/legal-opinions/opinion-2000-22Children’s Unit for Treatment and Evaluation – Compliance With the Reimbursable Cost Manual
… special education services to children with disabilities who are between three and five years of age. CUTE is reimbursed for these services through rates set by SED. …
https://www.osc.ny.gov/state-agencies/audits/2019/07/15/childrens-unit-treatment-and-evaluation-compliance-reimbursable-cost-manualDiNapoli: Farms Generate $4.8 Billion for New York's Economy
… by State Comptroller Thomas P. DiNapoli. "Agriculture is a crucial piece of the state's economy, with farms contributing nearly $2.4 … programs have increased restrictions on migrant workers, who are an important part of the agricultural workforce. For …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-farms-generate-48-billion-new-yorks-economyEnforcement of the Mitchell-Lama Surcharge Provisions (Follow-Up)
… Objective To determine the extent of implementation of the recommendations in our initial audit report, Enforcement of the Mitchell-Lama Surcharge Provisions (Report 2017-S-12 … To determine the extent of implementation of the recommendations in our initial audit …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/enforcement-mitchell-lama-surcharge-provisions-followCity of Troy – Budget Review (B5-16-15)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … the 2017 fiscal year are reasonable. Background The City of Troy, located in Rensselaer County, issued debt totaling … City of Troy Budget Review B51615 …
https://www.osc.ny.gov/local-government/audits/city/2016/11/03/city-troy-budget-review-b5-16-15