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State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … information on 130,000 state contracts, visit Open Book New York . The easy-to-use website was created to promote … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2017/05/state-comptroller-dinapoli-releases-municipal-auditsCompliance With Executive Order 95 (Open Data)
… facilities developed for the 1980 Winter Olympics, Gore Mountain, and Belleayre Mountain. As of August 2020, ORDA has not published any data …
https://www.osc.ny.gov/state-agencies/audits/2021/02/08/compliance-executive-order-95-open-dataComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … annual update document with the State Comptroller’s Office for 2010, 2011, 2012 and 2013. Village of Clinton – Financial … records were inaccurate and unreliable. Fund balances for all funds were commingled in the records, making it …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-0DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … budget transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-releases-municipal-auditsOpinion 91-47
… letters testamentary]. (40 NY2d at 6, 386 NYS2d at 3) The Appellate Division, Third Department, has made the same … appropriate to section 1410 was again observed by the Second Department in Matter of Estate of Brumer , 69 AD2d …
https://www.osc.ny.gov/legal-opinions/opinion-91-47Brighton Fire District No. 5 - Credit Card and Travel Expenditures (2018M-60)
… complete report - pdf] Audit Objective Determine whether credit card and travel expenditures were properly approved, … Determine whether credit card and travel expenditures were properly approved …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/09/13/brighton-fire-district-no-5-credit-card-and-travel-expenditures-2018m-60Opinion 97-13
… for training taken without approval) GENERAL MUNICIPAL LAW, §217(c)(i): A volunteer firefighter serving a disciplinary suspension may not earn points for training courses taken during the suspension. A volunteer firefighter … commissioners. Section 217(c) of the General Municipal Law provides that a "year of firefighting service" must be …
https://www.osc.ny.gov/legal-opinions/opinion-97-13Accountability and Surplussing of Vehicles
… accounted for and surplussed its New York City region vehicles, and whether staff used those vehicles solely for official State business. The audit … using the agency’s more than 3,000 State-owned vehicles. In the New York City region, OPWDD reports having … accounted for and surplussed its New York City region vehicles and …
https://www.osc.ny.gov/state-agencies/audits/2019/08/15/accountability-and-surplussing-vehiclesEffectiveness of Cost Containment Initiatives
… Purpose To determine what cost containment initiatives the New York State Thruway Authority (Authority) has … and how effective it has been in reducing overall costs. The audit covers the period January 1, 2012 through January … To determine what cost containment initiatives the New York State Thruway …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/effectiveness-cost-containment-initiativesSelected Aspects of Toll Collections
… that are due. The audit covered the period from January 2019 to January 2023. About the Program The New York State … approximately 10%. During the 3 years beginning January 2019, the Authority reported $775 million, $649 million, and … were 257,917 past-due accounts that met the criteria for registration suspension; 49,740 of these customers are …
https://www.osc.ny.gov/state-agencies/audits/2023/05/26/selected-aspects-toll-collectionsQuality of Internal Control Certification
… staff of the Internal Affairs unit, which is responsible for internal audits. Key Findings The Division submitted its … However, it did not provide the required level of detail for two questions. The Division did not list the deficiencies … list of high-risk areas – and one question that called for examples demonstrating the Superintendent's consistent …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/quality-internal-control-certificationXVI.3.J Implementation of Accounting Standards – XVI. Financial Reporting
… Basic financial statements for the State of New York are prepared in conformity with generally … accounting principles (GAAP) for governments as prescribed by the Governmental Accounting Standards Board (GASB) which … Basic financial statements for the State of New York are prepared in conformity with …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3j-implementation-accounting-standardsXVI.3.D Basis of Accounting/Measurement Focus – XVI. Financial Reporting
… Statement 1 GASB Statement No. 63 – Financial Reporting of Deferred Outflows of Resources, Deferred Inflows of Resources, and Net Position (GASB Codification Section …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3d-basis-accountingmeasurement-focusCollection of Electronic Waste Fees
… Purpose To determine whether the Department of Environmental Conservation (Department) properly collects all fees and surcharges due to the Environmental Protection Fund … To determine whether the Department of Environmental Conservation Department properly collects …
https://www.osc.ny.gov/state-agencies/audits/2015/09/02/collection-electronic-waste-feesEnforcement of Mitchell-Lama Surcharge Provisions
… 3-03 of the Rules of the City of New York. By April 30 annually, occupants of each unit are required to submit an … maximum income level, the building management adds a surcharge (ranging from 5 percent to a maximum of 50 percent, … tenants whose income exceeds the maximum income limit by 25 percent or more require HPD approval to remain in their …
https://www.osc.ny.gov/state-agencies/audits/2016/03/10/enforcement-mitchell-lama-surcharge-provisionsOversight of Food Service Establishments
… (CDC) estimates that, each year, roughly 48 million people in the United States – or 1 in 6 Americans – get sick from a foodborne illness. … all complaints and reports of foodborne illness in an accurate, complete, and timely fashion. Designated …
https://www.osc.ny.gov/state-agencies/audits/2019/04/05/oversight-food-service-establishmentsLGAC - Archive of Prior Meetings
… meeting of the Corporation’s Board of Directors scheduled for March 18, 2014 was postponed. The rescheduled meeting was …
https://www.osc.ny.gov/debt/lgac/archive-prior-meetingsSelected Aspects of Discretionary Spending
… for personal items and other questionable items, such as movie tickets to be sold to employees. Key Recommendations …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-2Selected Aspects of Discretionary Spending
… Purpose To determine whether the New York State Environmental Facilities Corporation’s … discretionary spending complied with guidelines and expenses were reasonable, adequately supported, and properly approved. The audit covers the two fiscal years … To determine whether the New York State Environmental Facilities Corporations …
https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spendingMaximum Number of Reportable Days – Enhanced Reporting
… basis should be credited with a maximum of five working days per week. For monthly reports consisting of four weekly payments, you would report a maximum of 20 working days. When there are five weeks in a monthly report, 25 days would then be the maximum reported. Employees paid on a …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/maximum-number-reportable-days