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Town of Otto – Town Clerk and Tax Collector (2012M-214)

… sewer bills totaling approximately $8,500 including her own, which totaled $950 and is included in the $4,134. … which prevented us from verifying if she paid $970 of her own taxes, and the Clerk backdated tax collections to avoid imposing late penalties totaling $569, including her own which totaled $102. The Clerk received apparent duplicate …

Opinion 93-18

… This opinion represents the views of the Office of the State … firefighters of the fire departments or companies. For this purpose, the term "political subdivision" means a … board to vote on a proposal selected by a fire company. In this regard, we note that although other statutes require a …

DiNapoli: NYC Health + Hospitals Confront Tough Fiscal Outlook as Washington Moves to Cut Health Care Spending

… harder for the largest public health system in the country to reach its financial goals, according to a report released … “Federal legislation and regulatory changes — and how the state reacts — could significantly alter the level of … imposes community engagement or work requirements and more frequent eligibility determinations for certain non-disabled …

Just Kids Early Childhood Learning Center – Compliance With the Reimbursable Cost Manual

… Just Kids Early Childhood Learning Center (Just Kids) is a Suffolk County-based for-profit organization that is … special education programs, Just Kids also operates a day care center. Several Just Kids employees also performed … Related Audits/Reports of Interest Milestone School for Child Development: Compliance With the Reimbursable Cost …

Wheatland-Chili Central School District – Procurement of Professional Services (2016M-12)

… $17.4 million. Key Findings The procurement policy’s regulations do not provide guidance or requirements for … monitor and enforce compliance with the revised purchasing regulations. …

Orange-Ulster Board of Cooperative Educational Services – Fixed Assets (2016M-268)

… 1, 2014 through January 13, 2016. Background The Orange-Ulster Board of Cooperative Educational Services (BOCES) is a … districts with approximately 55,800 students in Orange and Ulster counties. BOCES is governed by a seven-member Board of …

Village of Silver Springs – Water Accountability and Billing (2015M-139)

… of Silver Springs is located in the Town of Gainseville, Wyoming County. The Village, which has a population of …

Audits of Local Governments & Schools

… see Required Audits . For audits older than 2013, contact us at [email protected] . For audits of State …

V. Chart of Accounts (COA) Governance – V. Chart of Accounts (COA) Governance

Public Posting of Certain Contracts

… DiNapoli's Legislative Program Legislative Session 2025-2026: Public Posting of Certain Contracts – A.6707 (Solages) …

LGAC - Archive of Prior Meetings

… Prior Meetings Archive There were public meetings of the Finance Committee and Board of Directors on March 5, 2020. The meeting notices and agenda are below: Finance Committee Meeting Notice Board of Directors Meeting Notice Agenda There were public meetings of the Finance Committee and Board of Directors on January 9, 2020. …

Examination of Procurement Card Payments

… not comply with the requirements of the State Finance Law related to the Office of the State Comptroller contract …

Administration of Fellowship Leaves (Follow-Up)

… was no single comprehensive record maintained by CUNY listing all fellowships granted during our audit period, and …

Management of Energy Consumption (Follow-Up)

… Health: Compliance with Executive Order 111 Purchase of Renewable Energy  (2008-S-80) New York State Energy Research … Executive Order 111 Requirements to Purchase Power From Renewable Sources (2008-S-74) …

Review of Travel Card Expenses

… travel expenses and recover any overpayments identified. Train OMH supervisory staff on how to properly review travel …

Examination of Superstorm Sandy Expenses

… Purpose As part of a series of examinations of Agency responses to … during its response to Superstorm Sandy. Background As part of its response to the Sandy disaster, DHSES paid $1.17 … As part of a series of examinations of Agency responses to …

Selected Aspects of Discretionary Spending

… to 106,000). The Fund was established as a public benefit corporation whose sole mission was to act as an agent for … policies and procedures to determine if they adequately address the various forms of discretionary spending. The …

Selected Aspects of Discretionary Spending

… types of discretionary spending are appropriate and the dollar thresholds for each. In addition, the policies should state what type of supporting documentation and formal approvals … of such costs, the necessary written justifications, dollar thresholds, required formal approvals, and supporting …

Efficiency of Warehouse Space (Follow-Up)

… Objective To determine the extent of implementation, as of April 2022, of the six recommendations included in our initial audit … To determine the extent of implementation as of April 2022 of the six recommendations included in our …

Review of Advance Contract Payments

… Purpose The objective of our examination was to determine whether the New York State Education Department (SED) monitors their contractors’ performance to ensure they expended the advanced funds in accordance with … Our office examined certain advance payments made pursuant to grant contracts or agreements (contracts) by SED during …