Search
Accounts Payable Advisory No. 25
… should not enter confidential information in the invoice number, invoice description, and comments fields of a … Credit/debit card numbers; Driver license numbers; Bank account numbers; Addresses for individuals; Non-business telephone numbers; Dates of birth; Medical information; and …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/25-confidential-personal-and-private-informationOtsego County – Cost of Temporary Housing (2015M-97)
… Purpose of Audit The purpose of our audit was to examine the County’s administration of the temporary housing program … temporary housing costs per capita and average cost per night are higher than in four neighboring counties. Key …
https://www.osc.ny.gov/local-government/audits/county/2016/01/22/otsego-county-cost-temporary-housing-2015m-97DiNapoli: Rising Costs Hitting Homeowners & Renters Statewide
… that time, homeowners’ median household income declined 1.6 percent and renters’ median household income dropped 7.1 percent in constant dollars. Property taxes, one factor in … encouraged by the emphatic commitments of Mayor Bill de Blasio. I am confident that in working together, we will …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-rising-costs-hitting-homeowners-renters-statewideNew York State Pension Fund Sets 2040 Net Zero Carbon Emissions Target
… beneficiaries. My thanks as well to Assemblymember Felix Ortiz for his efforts on this issue.” Building on DiNapoli’s … of our society.” Assembly Assistant Speaker Félix W. Ortiz said : “The ambitious goal to transition the New York … Divestment Act, sponsored by Sen. Krueger and Assemblyman Ortiz. Therefore, the legislators have indicated that the …
https://www.osc.ny.gov/press/releases/2020/12/new-york-state-pension-fund-sets-2040-net-zero-carbon-emissions-targetContinuing Crisis: Drug Overdose Deaths in New York
… depriving families of loved ones and damaging communities in countless ways. In October 2017, the U.S. Department of … has steadily decreased since reaching a peak in 2013, as shown in Figure 8. Doctors made 6.2 million … services. 37 However, the First Quarterly Update to the FY 2023 Enacted Budget Financial Plan is projecting …
https://www.osc.ny.gov/reports/continuing-crisis-drug-overdose-deaths-new-yorkXI-A.1.A Separation of Duties – XI-A. Purchasing
… Section Overview and Policies: According to the Standards for Internal Control in New York State … employees and subunits. This separation helps to reduce the risk of error, waste, or wrongful acts pertaining to various functions within an agency. The procure-to-pay (P2P) cycle is an area where separation of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a1a-separation-dutiesUniversal Pre-Kindergarten Program – Monitoring of Health and Safety Requirements
… of early child care and education providers, including: day care centers, nursery schools, Head Start programs, group family or family day care providers, preschool special education providers, …
https://www.osc.ny.gov/state-agencies/audits/2016/12/20/universal-pre-kindergarten-program-monitoring-health-and-safety-requirementsFinancial Management Practices
… Purpose To determine if the Hudson River-Black River Regulating District’s (District) financial management … Background The District regulates the flow of the Hudson River and the Black River to reduce flooding caused by excess … To determine if the Hudson RiverBlack River Regulating Districts District financial management …
https://www.osc.ny.gov/state-agencies/audits/2014/11/25/financial-management-practicesAudits of Local Governments: The Audit Process
… Below is a brief overview of the audit process, highlighting some of the significant … Office of the New York State Comptroller (OSC) audits of local governments and school districts. A small number of OSC audits of local governments and school districts are mandated by law, …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-audit-processOversight of Building Construction Site Safety (Follow-Up)
… the safety of all people who visit, live, and work in NYC. This requires construction managers, contractors, and … 1, 2022, was to determine whether DOB adequately monitors NYC building construction sites to ensure compliance with …
https://www.osc.ny.gov/state-agencies/audits/2024/01/10/oversight-building-construction-site-safety-followSelected Aspects of Parking Violations Operations to Collect Fines and Fees
… identifies and collects fines and fees that are due for parking violations. This audit covered the period from … is responsible for collecting and processing payments for parking fines for the approximately 30 entities that can issue parking summonses within New York City. During fiscal years …
https://www.osc.ny.gov/state-agencies/audits/2019/12/04/selected-aspects-parking-violations-operations-collect-fines-and-feesCity of Troy – Budget Review (B5-15-22)
… budget. The City’s proposed budget is not in compliance with the tax levy limit and City officials have not adopted a …
https://www.osc.ny.gov/local-government/audits/city/2015/11/10/city-troy-budget-review-b5-15-22City of Olean – Budget Review (B1-16-2)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … review letter issued in March 2015. Background The City of Olean, located in Cattaraugus County, issued debt totaling … City of Olean Budget Review B1162 …
https://www.osc.ny.gov/local-government/audits/city/2016/03/14/city-olean-budget-review-b1-16-2City of Newburgh -- Budget Review (B18-6-12)
… Background The City of Newburgh, located in Orange County, is authorized by Chapter 223 of the Laws of 2010 to issue … the proposed general fund budget for the debt payment, or transfer funds as appropriate. Modify the budget for police … costs. Include a tax overlay of $2,275,000 for to collect what is needed to fund operations. Review the adequacy of …
https://www.osc.ny.gov/local-government/audits/city/2018/11/16/city-newburgh-budget-review-b18-6-12City of Troy – Budget Review (B5-14-23)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2015 fiscal year are reasonable. Background The City of Troy, located in Rensselaer County, issued debt totaling $21,630,000 to liquidate cumulative deficits in the City’s general fund for the years ending December 31, …
https://www.osc.ny.gov/local-government/audits/city/2014/11/07/city-troy-budget-review-b5-14-23City of Lockport -- Budget Review (B7-1-14)
… of the Laws of 2015 (the “Act”), authorized the City to issue debt to liquidate the accumulated deficits in the …
https://www.osc.ny.gov/local-government/audits/city/2017/11/01/city-lockport-budget-review-b7-1-14City of Glen Cove -- Budget Review (B17-7-12)
… surplus in the water fund and a $36,751 surplus in the golf and recreation fund. These three funds are projected to … the City projects an operating surplus of $36,751 in the golf and recreation fund that will decrease the unassigned … monitor the financial position of the water fund and the golf and recreation fund, and implement a financial plan that …
https://www.osc.ny.gov/local-government/audits/city/2017/10/13/city-glen-cove-budget-review-b17-7-12City of Olean – Budget Review (B17-1-3)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … City of Olean Budget Review B1713 …
https://www.osc.ny.gov/local-government/audits/city/2017/03/17/city-olean-budget-review-b17-1-3City of Newburgh – Budget Review (B6-13-21)
… in the City’s tentative budget for the 2014 fiscal year are reasonable. Background The City of Newburgh, located in … State Comptroller for review while the deficit obligations are outstanding. Key Findings Based on the results of our … revenue and expenditure projections in the proposed budget are reasonable. The proposed budget includes $2 million of …
https://www.osc.ny.gov/local-government/audits/city/2013/11/20/city-newburgh-budget-review-b6-13-21City of Newburgh – Budget Review (B20-6-12)
… annual budgets must be submitted to the State Comptroller for examination and recommendations. Key Findings The City’s … and police ($1.1 million) is likely underestimated by a total of at least $802,000. The proposed $344,377 in … or lower the estimate for metered water sales revenue. Adopt a budget that includes a tax levy no greater than the …
https://www.osc.ny.gov/local-government/audits/city/2020/11/13/city-newburgh-budget-review-b20-6-12