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Main-Transit Fire Department – Credit Cards (2024M-77)
… voucher packets had adequate supporting documentation to confirm the expenses were appropriate. As a result, 273 … that was appropriate. As a result, 353 purchases may not have been for proper Department purposes. For example, two … of our findings and recommendations but indicated they have initiated corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-credit-cards-2024m-77-0State Agencies Bulletin No. 1190
… Purpose To explain changes made in PayServ prior to the conversion of SSN as EMPLID to the NYS EMPLID as …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1190-changes-payserv-preparation-ssn-decoupling-conversionControls and Management of the Unemployment Insurance System (2021-S-3) 180-Day Response
To determine whether the Department of Labor (Department) has taken appropriate steps to oversee and manage the Unemployment Insurance system and to comply with selected portions of the New York State Information Security Policy and Standards.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s3-response.pdfControls and Management of the Unemployment Insurance System (2021-S-3)
To determine whether the Department of Labor (Department) has taken appropriate steps to oversee and manage the Unemployment Insurance system and to comply with selected portions of the New York State Information Security Policy and Standards.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s3.pdfState Comptroller DiNapoli Releases Municipal Audits
… and Reports (Greene County) The supervisor’s failure to maintain complete and accurate records or adequately … by law. The accounting errors and untimely filing may have been detected had the board annually audited the … Had the board exercised appropriate oversight, it might have identified and corrected these errors. Town of Alden – …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-auditsNew York City Projecting Surplus of $2.7 Billion in Current Fiscal Year
… up from $550 million in November 2019, which it plans to transfer to FY 2021 to help balance that year’s budget, … during FY 2020 and FY 2021, but savings at city agencies have been more than offset by new needs. Most of these are … Changes since the beginning of the fiscal year in July have reduced the out-year budget gaps to $2.4 billion in FY …
https://www.osc.ny.gov/press/releases/2020/02/new-york-city-projecting-surplus-27-billion-current-fiscal-yearOpinion 93-4
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … TAXES AND ASSESSMENTS -- Certiorari Proceedings (authority to issue bonds to finance judgments) LOCAL FINANCE LAW, §§10.00, …
https://www.osc.ny.gov/legal-opinions/opinion-93-4Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … IDA approved projects. For example, IDA officials did not have a system in place to track the amounts directly billed … for payments in lieu of taxes. The IDA also did not have an effective process in place to monitor and evaluate …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-municipal-audits-115-Day Prompt Payments for Small Businesses
Starting March 31 2017 New York State must pay each qualified small business within 15 days after receiving 1 the good or service and 2 a proper electro
https://www.osc.ny.gov/state-vendors/portal/15-day-prompt-payments-small-businessesOpinion 89-54
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … §209-q: Where a town provides water improvements pursuant to Article 12-C of the Town Law, a capital reserve fund may … construction of any improvements the town board determines to finance by a charge upon the area of the town outside of …
https://www.osc.ny.gov/legal-opinions/opinion-89-54Village of Hempstead -- Budget Review (B7-15-7)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the Village’s … Law Section 10.10 requires all local governments that have been authorized to issue obligations to fund operating … Based on the 2015-16 proposed budget, the Village will have exhausted 91.32 percent of its taxing authority. The …
https://www.osc.ny.gov/local-government/audits/village/2015/04/10/village-hempstead-budget-review-b7-15-7State Comptroller DiNapoli Releases School Audits
… practices and ensure proper policies and procedures are in place to protect taxpayer dollars from waste, fraud and … school districts annually spend approximately $60 billion in federal, state and local funds. For additional background … did not use a standard separation payment calculation form and district officials did not provide guidance …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-2DiNapoli: Potential Changes in Federal Policies Pose Risks for New York City's Budget
… It has also replenished the Retiree Health Benefits Trust, which now has a record balance of nearly $4.2 billion. …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-potential-changes-federal-policies-pose-risks-new-york-citys-budgetComptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … – Claims Processing (Essex County) District officials have established adequate procedures over the claims … were properly safeguarded. However, detailed procedures have not been put in place to formally reconcile the …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-auditsMaximus, Inc.
… CM00939 and TQ00002. The objective of our examination was to determine whether PMA’s implementation of the RAP achieved … had charged DOH the negotiated labor rates, DOH could have saved over $44,000. Key Recommendations DOH should have Maximus adjust its billing practices to move Systems …
https://www.osc.ny.gov/state-agencies/audits/2015/04/23/maximus-incSpecial Disability Benefits – Special 20- and 25-Year Plans
… disabled because you contracted HIV (where there may have been exposure to bodily fluids that may have involved the transmission of this disease), tuberculosis …
https://www.osc.ny.gov/retirement/publications/1517/special-disability-benefitsTown of New Berlin – Ambulance Company Loan (2013M-22)
… Purpose of Audit The objective of our audit was to assess the Town’s practices regarding the Board’s … grant monies from one or more federal HUD programs. We have been informed by the United States Department of Housing … loans to the private ambulance company, the Town would have improperly expended moneys from the Revolving Loan Fund. …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-new-berlin-ambulance-company-loan-2013m-22DiNapoli: New York on Stronger Financial Footing
… in the strongest fiscal position in years and was able to deposit $175 million in the Rainy Day Reserve Fund for the … large sums of money outside of the budget process, have once again appeared in this year’s budget. My concern … budget balance. When the Financial Plan is updated I hope there will be more definition on how that goal will be …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-new-york-stronger-financial-footingComptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … Condition (Erie County) The board and administrative staff have taken appropriate action to manage the district’s … to finance recurring expenditures. District officials have instead relied on the use of fund balance and reserves …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-school-audits