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Selected Aspects of Leasing Practices for Real Estate Services Department and Port Commerce
… status of its properties and to track rent and revenues – SAP and YARDI. SAP is an enterprise resource program that is used by the … The information contained in YARDI is downloaded from the SAP system, and thus, the two systems’ data should match. Key …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/selected-aspects-leasing-practices-real-estate-services-department-and-port-commerceOnondaga Central School District - Financial Condition Management and Fuel Records (2018M-181)
… District experienced unplanned operating surpluses in two of the three completed fiscal years reviewed. During the past … million to $5.54 million). The District allocated most of this fund balance increase to its reserve (restricted) …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/07/onondaga-central-school-district-financial-condition-management-and-fuelSt. Lawrence County Industrial Development Agency – Project Approval and Monitoring (2021M-151)
… report - pdf ] Audit Objective Determine whether the St. Lawrence County Industrial Development Agency (SLCIDA) … Determine whether the St Lawrence County Industrial Development Agency SLCIDA Board …
https://www.osc.ny.gov/local-government/audits/county/2021/12/22/st-lawrence-county-industrial-development-agency-project-approval-and-monitoringTown of Brookhaven Local Development Corporation – Project Approval and Monitoring (2021M-188)
… report - pdf] Objective Determine whether the Town of Brookhaven Local Development Corporation (Corporation) Board of Directors (Board) properly approved and monitored … Determine whether the Town of Brookhaven Local Development Corporation Corporation Board of Directors Board properly approved and monitored projects …
https://www.osc.ny.gov/local-government/audits/town/2022/07/15/town-brookhaven-local-development-corporation-project-approval-and-monitoring-2021mIndependent Review Finds State Pension Fund Operates Under Highest Ethical and Professional Standards
… 2021. Kroll concluded the transactions were approved and closed according to the Fund’s policies and legal …
https://www.osc.ny.gov/press/releases/2022/04/independent-review-finds-state-pension-fund-operates-under-highest-ethical-and-professional-standardsA Comparative Assessment of New York City’s Federal Pandemic Education Aid
The COVID-19 pandemic placed many State and local governments in a precarious position, both financially and operationally. Continuing to provide services during the pandemic increased costs at the same time revenue stability came into question, straining municipal budgets.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-12-2023.pdfControls Over Revocable Consents (Follow-Up)
… the extent of implementation of the five recommendations in our initial audit report, Controls Over Revocable Consents … and Franchises (Office) . The permission is granted in exchange for compensation to the City . Revocable consents … or a flat rate for 37 improvements that are specified, in accordance with the Rules. The property owners petition …
https://www.osc.ny.gov/state-agencies/audits/2022/05/13/controls-over-revocable-consents-followNiagara County – Court and Trust Funds (2015M-228)
… Purpose of Review The purpose of our review was to determine whether County officials established appropriate controls to safeguard and account for court and trust funds for the … safeguarding court and trust funds in their care. Pursuant to a court order, certain assets may be provided to the court …
https://www.osc.ny.gov/local-government/audits/county/2015/11/13/niagara-county-court-and-trust-funds-2015m-228VII.2.B Payment Worksheet – VII. State Revenues and Appropriated Loan Receivables
… received from customers to accounts receivable (AR) Items in SFS. The process for creating a Payment Worksheet starts … the agency entering the deposit and payment information in the ‘Regular Deposit’ navigation in SFS, similar to a Direct Journal Payment however, agencies …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii2b-payment-worksheetOrleans County – Court and Trust Funds (2024-C&T-6)
… controls to safeguard and account for court and trust funds for the period January 1, 2021 through November 1, … by court order. Additionally, in certain circumstances, 2 funds from estates are entrusted to the Treasurer for … of internal controls to account for and safeguard these funds. Key Finding The records maintained by the Treasurer, …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/12/13/orleans-county-court-and-trust-funds-2024-ct-6Burnt Hills-Ballston Lake Central School District – Leave Accruals and Separation Payments (2015M-357)
… Purpose of Audit The purpose of our audit was to evaluate the accuracy of the District’s accounting for …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/burnt-hills-ballston-lake-central-school-district-leave-accruals-andGenesee County – Court and Trust Funds (2014M-322)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2011 through January 1, 2014. Background County officials are responsible for safeguarding court and trust funds in their care. … established appropriate controls to safeguard and account for court and trust funds for the period January 1 2011 …
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/genesee-county-court-and-trust-funds-2014m-322Access-A-Ride Accident Claims (Follow-Up)
… of implementation of the 11 recommendations included in our initial report, Access-A-Ride Accident Claims ( … initially increased, but decreased between 2010 and 2012. In regards to the actions the Paratransit Division and … we found that for the most part, AAR and the carriers were in compliance with federal motor carrier standards for such …
https://www.osc.ny.gov/state-agencies/audits/2016/05/13/access-ride-accident-claims-followOswego County – Court and Trust Funds (2022-C&T-5)
… appropriate controls to safeguard and account for court and trust funds for the period January 1, 2019 through September 7, 2022. Background Pursuant to a court order, certain assets may be provided to the court and then delivered to the County Treasurer (Treasurer) …
https://www.osc.ny.gov/local-government/audits/county/2022/11/23/oswego-county-court-and-trust-funds-2022-ct-5Opinion 2001-9
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Codes of Ethics (prohibition against county … Whether a member of a county board would have a prohibited interest in …
https://www.osc.ny.gov/legal-opinions/opinion-2001-9Schuyler County – Court and Trust Funds (2021-C&T-1)
… all money, securities and other properties deposited to courts and ordered into the courts’ custody. Additionally, when the whereabouts of any …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2021/12/10/schuyler-county-court-and-trust-funds-2021-ct-1Westchester County – Court and Trust Funds (2024-C&T-3)
… all money, securities and other properties deposited to courts and ordered into the courts’ custody. Additionally, when the whereabouts of any …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/08/23/westchester-county-court-and-trust-funds-2024-ct-3Lewis County – Court and Trust Funds (2024-C&T-1)
… – pdf] Purpose of Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the … The purpose of our review was to determine whether County officials have established …
https://www.osc.ny.gov/local-government/audits/county/2024/03/22/lewis-county-court-and-trust-funds-2024-ct-1NY State Comptroller DiNapoli Calls on Wynn Resorts to Disclose All Political Spending
… in Wynn Resorts to vote their shares for the Fund's request that the company disclose its direct and indirect political spending. … DiNapoli's shareholder request (Proposal 4 on the company's proxy statement ) will be voted on at Wynn's annual …
https://www.osc.ny.gov/press/releases/2018/05/ny-state-comptroller-dinapoli-calls-wynn-resorts-disclose-all-political-spendingStreet Construction-Related Permits (Follow-Up)
… nine recommendations included in our initial audit report, Street Construction-Related Permits (Report 2020-N-6 ). About … roadway construction permits that cover activities such as street openings, sidewalk construction, and installation of canopies over sidewalks. Street opening permits are required for excavations or other …
https://www.osc.ny.gov/state-agencies/audits/2025/04/10/street-construction-related-permits-follow