Search
Kiantone Independent Fire Department, Inc. – Internal Controls Over Financial Operations (2013M-295)
… The Kiantone Independent Fire Department, Inc. is located in the Town of Kiantone, in Chautauqua County. The Department contracts with the Town …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/12/13/kiantone-independent-fire-department-inc-internal-controlsEast Bloomfield-Holcomb Fire Department – Financial Operations (2017M-160)
… Bloomfield and certain areas of the Town of Canandaigua in Ontario County. The Department is governed by a …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/17/east-bloomfield-holcomb-fire-department-financial-operationsCity of Batavia – Business Improvement District (2017M-283)
… was to determine whether City officials properly accounted for and monitored the Business Improvement District’s (BID) … through September 14, 2017. Background The City of Batavia is located in Genesee County. The City has approximately 15,500 residents and is governed by an elected nine-member City Council. The …
https://www.osc.ny.gov/local-government/audits/city/2018/04/06/city-batavia-business-improvement-district-2017m-283Rensselaer City School District – Financial Condition (2016M-286)
… 1, 2012 through May 31, 2016. Background The Rensselaer City School District is located in the City of Rensselaer in … Rensselaer City School District Financial Condition 2016M286 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/rensselaer-city-school-district-financial-condition-2016m-286DiNapoli: State Failed to Block Payments to Providers Supplying Controlled Substances Beyond Legal Limits
… pharmacies can dispense when prescriptions are ordered via telephone or fax due to the inherent risk of drugs ordered in … DiNapoli’s auditors found that a pharmacy filled two telephone orders for the anti-anxiety drug Alprazolam on the … Each order was filled for a 30-day supply even though telephone orders for this drug are limited to a five-day …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-state-failed-block-payments-providers-supplying-controlled-substances-beyond-legal-limitsOpinion 89-37
… conduct of business as a collateral loan broker within the meaning of article 5 of the General Business Law. The role of … conduct of business as a collateral loan broker within the meaning of article 5 of the General Business Law …
https://www.osc.ny.gov/legal-opinions/opinion-89-37Opinion 95-13
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … discussed in the opinion. BONDS AND NOTES -- Proceeds (use of excess) MUNICIPAL FUNDS -- Appropriations and Expenditures … Whether excess proceeds of outstanding bonds issued by a school district for a …
https://www.osc.ny.gov/legal-opinions/opinion-95-13State Agencies Bulletin No. 856
… for the payment of the Over 40 Compensatory Time II Cash Out for eligible employees. Affected Employees Employees in … in October of each year of the program to elect to cash out up to 120 hours of accrued Over 40 Comp Time. For … 40 Compensatory Time II program is 240. Employees may cash out up to 120 hours of accrued Over 40 Compensatory Time once …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/856-2008-csea-pef-and-rrsu-over-40-compensatory-time-ii-cash-outComptroller DiNapoli Releases Municipal Audits
… Thomas P. DiNapoli today announced his office completed audits of the Town of Bolivar , Circleville Fire District , … Thomas P DiNapoli today announced his office completed audits of the Town of Bolivar Circleville Fire District Town …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… Thomas P. DiNapoli today announced his office completed audits of the Town of East Greenbush , Town of Elizabethtown … Thomas P DiNapoli today announced his office completed audits of the Town of East Greenbush Town of Elizabethtown …
https://www.osc.ny.gov/press/releases/2016/05/comptroller-dinapoli-releases-municipal-auditsDiNapoli: 16 School Districts Designated in Fiscal Stress
… federal aid and growth in state aid have contributed to the declining number of school districts designated in … in fiscal stress remains low after significant increases to both federal and state aid over the past few years,” … “Although federal relief packages and state aid provided much needed assistance, school officials should remain …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-16-school-districts-designated-fiscal-stressDiNapoli: New York’s Employee Stock Ownership Plans Lead Nation in Assets
… they can benefit all stakeholders.” Employee ownership (EO) is a broad concept describing arrangements in which … potential employee-owners on the benefits and drawbacks of EO; Creatively leverage resources or identify new opportunities that can support EO as a way to create or retain jobs and strengthen …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-new-yorks-employee-stock-ownership-plans-lead-nation-assetsDiNapoli: 2020-21 Tax Revenues $3 Billion Over Projections
… Budget Financial Plan in February (latest projections), and $6.8 billion higher than forecast in May 2020 (initial … DiNapoli said. “We face a long road to recovery, and the state’s economy still faces serious challenges, both in the short-term and long-term. Better-than-anticipated tax collections, …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-2020-21-tax-revenues-3-billion-over-projectionsCity of Newburgh – Budget Review (B22-6-10)
… the significant revenue and expenditure projections in the City’s 2023 proposed budget were reasonable. Background The City of Newburgh, located in Orange County, is authorized by Chapter 223 of the Laws of … to exceed $15 million to liquidate the accumulated deficit in the general fund as of December 31, 2010. During the time …
https://www.osc.ny.gov/local-government/audits/city/2022/11/18/city-newburgh-budget-review-b22-6-10MTA Headquarters and MTA Capital Construction – Travel and Entertainment Expenses
… to verify that lodging rates are consistent with GSA and DOS rate limits. Also, advise such supervisors to ensure that unsuccessful efforts to obtain GSA or DOS rates are adequately documented. Establish controls to …
https://www.osc.ny.gov/state-agencies/audits/2015/02/02/mta-headquarters-and-mta-capital-construction-travel-and-entertainment-expensesSecurity and Effectiveness of Department of Motor Vehicles’ Licensing and Registration Systems
… Vehicles’ (Department) licensing and registration systems are secure, operating effectively, and available to continue … 147 IT systems and 265 software products, most of which are used to process driver licenses and vehicle … processes, ITS is charged with ensuring proper controls are in place to protect the vast amount of personal and …
https://www.osc.ny.gov/state-agencies/audits/2014/09/19/security-and-effectiveness-department-motor-vehicles-licensing-and-registration-systemsEmployee Incentive and Bonus Payments
… Purpose To determine if incentive and bonus payments made by the Erie County Medical Center Corporation (ECMCC) were … and bonus programs, resulting in $76,254 in incentive payments that should be recovered because they were: not … To determine if incentive and bonus payments made by the Erie County Medical Center Corporation …
https://www.osc.ny.gov/state-agencies/audits/2017/01/13/employee-incentive-and-bonus-paymentsFacility Planning Bureau Project Review (Follow-Up)
… The State Education Department (Department) is responsible for the administration and enforcement of the New York State Uniform Fire Prevention and Building Code (Code) for all district construction projects, exclusive of New York … storage buildings/sheds, press boxes, and concession stands. The Department ensures all planned projects comply …
https://www.osc.ny.gov/state-agencies/audits/2022/01/05/facility-planning-bureau-project-review-followOversight of Telemental Health Services (Follow-Up)
… provide and support mental health services and psychiatric care from a remote location. In 2015, OMH established a … of TMH standards allowing only physicians or psychiatric nurse practitioners to use TMH for assessment and treatment … Another expansion in 2019 allowed additional OMH-licensed care providers beyond physicians or psychiatric nurse …
https://www.osc.ny.gov/state-agencies/audits/2022/12/06/oversight-telemental-health-services-followEnforcement of Article 19-A of the Vehicle and Traffic Law (Follow-Up)
… of the Vehicle and Traffic Law ( 2018-S-7 ). About the Program In 1972, a tragic school bus and freight train … policies to support the Law’s requirements. Every motor carrier, as defined in the Law, must enroll in the Program, … that the Department’s revised process for reviewing motor carrier compliance, which uses desk reviews with advance …
https://www.osc.ny.gov/state-agencies/audits/2021/02/08/enforcement-article-19-vehicle-and-traffic-law-follow