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Moravia Central School District - Fuel Inventory (2019M-183)
… ensure fuel deliveries were accurate. Key Recommendations Install appropriate physical controls to safeguard the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/moravia-central-school-district-fuel-inventory-2019m-183True North Rochester Preparatory Charter School - Information Technology (2019M-148)
… The Board did not adopt adequate IT policies or a disaster recovery plan. School officials did not provide IT security … comprehensive IT policies and procedures and a disaster recovery plan. Provide security awareness training to staff …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/10/18/true-north-rochester-preparatory-charter-school-information-technologyBroadalbin Youth Commission - Financial Operations (2018M-19)
… entered into an intermunicipal agreement to govern the Commission. Collections were adequately documented and … or money orders received. Audit all claims before payment. Commission officials generally agreed with our … Broadalbin Youth Commission Financial Operations 2018M19 …
https://www.osc.ny.gov/local-government/audits/joint-activity/2018/10/05/broadalbin-youth-commission-financial-operations-2018m-19Letchworth Central School District - Reserves (2018M-176)
… our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/letchworth-central-school-district-reserves-2018m-176DiNapoli: Audit Exposes Significant Management Issues With Tonawanda Housing Authority
… the city of Tonawanda in Erie County, manages a 257-unit apartment complex that consists of four main apartment buildings. DiNapoli noted both the longtime … with rejected or cancelled applications; Maximizing apartment readiness and apartment showing protocols; and …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-audit-exposes-significant-management-issues-tonawanda-housing-authorityOpinion 88-71
… penalties arising from nonpayment of water rents) GENERAL CITY LAW, §20(1): Under its general authority to compromise or settle claims arising under city contracts, a city may waive the imposition of penalties arising from a property owner's nonpayment of water rents in the context of …
https://www.osc.ny.gov/legal-opinions/opinion-88-71Opinion 93-3
… services (see, e.g., People ex rel. Smith v Flagg , 17 NY 584). Generally, professional services which fall within … services (see People ex rel. Smith , supra , 17 NY, at p 589; 1A Antieau, Municipal Corporation Law, §10.33). It has … of procurement which furthers the statutory purposes of new section 104-b except in very limited circumstances …
https://www.osc.ny.gov/legal-opinions/opinion-93-3Mitchell Lama Applicants Charged $200 for Virtually No Chance of Apartment in Their Lifetime
… from applicants who had virtually no chance of getting an apartment in their lifetime, an audit released today by New … only misleads applicants about their chances of getting an apartment, but also created a risk that application fees … found. Collecting fees with virtually no chance for an apartment gives applicants false hope and compromises the …
https://www.osc.ny.gov/press/releases/2019/12/mitchell-lama-applicants-charged-200-virtually-no-chance-apartment-their-lifetimeJackson Child Development Center, Inc. – Compliance With the Reimbursable Cost Manual
… directly related to the special education programs, and sufficiently documented pursuant to the State Education … Department’s (SED) Reimbursable Cost Manual (RCM) and the Consolidated Fiscal Reporting and Claiming Manual (CFR Manual). The audit focused primarily …
https://www.osc.ny.gov/state-agencies/audits/2025/05/07/jackson-child-development-center-inc-compliance-reimbursable-cost-manualContract Participation of Disadvantaged Business Enterprises and Minority- and Women-Owned Business Enterprises
… Purpose To determine whether the New York State Thruway Authority is monitoring its … period January 2013 through December 2014. Background The New York State Thruway Authority (Authority) is responsible … involving State money, the Authority must comply with New York State Executive Law (Law), set MWBE goals, monitor …
https://www.osc.ny.gov/state-agencies/audits/2016/06/30/contract-participation-disadvantaged-business-enterprises-and-minority-and-women-ownedOversight of Food Service Establishments
… Objective To determine whether the Department of Health adequately … departments’ oversight of food service establishments to ensure they comply with the State Sanitary Code to prevent … To determine whether the Department of Health adequately …
https://www.osc.ny.gov/state-agencies/audits/2019/04/05/oversight-food-service-establishmentsDetermination of Residency for Tuition Purposes
To determine whether SUNY has adequate assurance that campuses are making accurate residency determinations for students and thus charging the correct tuition rates
https://www.osc.ny.gov/state-agencies/audits/2022/05/26/determination-residency-tuition-purposesState Agencies Bulletin No. 1959
… is to notify agencies of the 2021 Year End processing schedule for AC230s (Report of Check Returned for Refund or … Uncashed Payroll Check Outreach, any paychecks issued in 2020 that are not cashed, reversed, or reissued will be … 2021 December 22, 2021 December 29, 2021 December 30, 2021 January 3, 2022 Due to the limited time to audit and process …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1959-schedule-submitting-2021-year-end-returned-checksState Agencies Bulletin No. 2069
… is to notify agencies of the 2022 year end processing schedule for AC-230s (Report of Check Returned for Refund or … submit AC-230s to OSC in accordance with the processing schedule outlined in this bulletin. As part of OSC’s annual … is to notify agencies of the 2022 year end processing schedule for AC230s Report of Check Returned for Refund or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2069-schedule-submitting-2022-year-end-returned-checksDiNapoli: MTA Budget Continues to Face Serious Risks
… The Metropolitan Transportation Authority is expected to devote one-fifth of total revenue to debt service by 2023 as it relies increasingly on borrowing to finance its capital needs, leaving a smaller share of … The Metropolitan Transportation Authority is expected to devote onefifth of total revenue to debt service by 2023 …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-mta-budget-continues-face-serious-risksOpinion 2001-15
… -- "Property" (meaning of for purpose of Town Law §§191, 202-c) -- "Resident Owner" (meaning of for purpose of Town … real property therein (see, e.g., 5 Opns St Comp, 1949, p 126). We further have indicated that the evident purpose of … Opns St Comp No. 71-480, unreported; 2 Opns St Comp, 1946, p 669; see also 1981 Opns St Comp No. 81-193, p 206; Wachtel …
https://www.osc.ny.gov/legal-opinions/opinion-2001-15Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Malta … Housing Authority and the Town of Stockton . “In today’s fiscal climate, budget transparency and accountability for … the payroll process were paid at the board-established pay rates and employees were paid the salaries and wages to which …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases Municipal Audits
… , Willsboro Fire District and the Town of Wilson . “In today’s fiscal climate, budget transparency and … making payment on the claims creates a deficiency in the district’s internal controls over claims processing. … The treasurer does not maintain running cash balances in the check book registers, maintain accounting records with …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School Audits
… Junior Republic Union Free School District and the Otsego Northern Catskills Board of Cooperative Educational Services … allows the district to remain financially solvent. Otsego Northern Catskills Board of Cooperative Educational Services … Junior Republic Union Free School District and the Otsego Northern Catskills Board of Cooperative Educational Services …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-auditsCapital Planning (Follow-Up)
… counties in New York State. NFTA businesses include a bus, light rail, and paratransit system and two international …
https://www.osc.ny.gov/state-agencies/audits/2018/09/04/capital-planning-follow