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State Comptroller DiNapoli Releases Audits
… Evaluations (2017-N-3) The DOE had difficulty meeting the 60-calendar-day time frame requirement for completing … and is required to make restitution to the state. Port Authority of New York and New Jersey (PANYNJ): Selected … Leasing Practices for Real Estate Services Department and Port Commerce (2017-S-58) The PANYNJ did not always …
https://www.osc.ny.gov/press/releases/2019/06/state-comptroller-dinapoli-releases-auditsOpinion 92-2
… about the permissible means of financing an expenditure to be made on behalf of a zone established within a fire … use of fire hydrants is a charge against the fire district to be paid by fire district taxation (1976 Opns St Comp No. … statement of expenditures...shall specify the amounts to be raised by taxation in said zone or zones, which are not …
https://www.osc.ny.gov/legal-opinions/opinion-92-2XIV.10.B Travel and Purchase Rewards Programs; Updated Information Regarding T-Cards, P-Cards, and NET-Cards – XIV. Special Procedures
… Section Overview and Policies The purpose of this section is to emphasize awareness by … The purpose of this section is to emphasize awareness by …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv10b-travel-and-purchase-rewards-programs-updated-information-regarding-t-cards-p-cards-and-netDiNapoli: People With Disabilities in New York City Have Higher Unemployment Rates and Lower Incomes
… nation, including obstacles to employment, higher rates of poverty and lower earnings than those without … in the workplace." said Victor Calise, Commissioner of the Mayor's Office for People with Disabilities . "Businesses need to understand the benefits of hiring people with disabilities and the barriers that they …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-people-disabilities-new-york-city-have-higher-unemployment-rates-and-lower-incomesMedicaid Program – Oversight of Social Adult Day Care Programs
… Service Plan. In December 2021, DOH utilized the site name and address provided in network submissions by MLTC plans and assigned a site ID to each to create the HCBS Sites and Contracts … was filed in August 2017; however, as of May 2024, no updated certificate had been issued. One SADC operating on …
https://www.osc.ny.gov/state-agencies/audits/2026/02/06/medicaid-program-oversight-social-adult-day-care-programsNon-Revenue Service Vehicles and On-Rail Equipment
… developing and implementing a unified mass transportation policy for New York City and Dutchess, Nassau, Orange, … of LIRR’s entire physical plant, excluding rolling stock. Vehicle Fleet Operations (VFO) and the Track Department … and relinquishment. During the period from January 1, 2018 through March 8, 2021, VFO was responsible for an …
https://www.osc.ny.gov/state-agencies/audits/2023/05/03/non-revenue-service-vehicles-and-rail-equipmentUnified Court System Bulletin No. UCS-163
… of 2008 that implemented agreements between the State of New York and various negotiating units in the Unified Court …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-163-december-2010-unified-court-system-ucs-uniform-allowance-andReimbursement of Homeless Shelter Providers – Westhab Inc.’s Coachman Family Center (Follow-Up)
… in our initial audit report, Reimbursement of Homeless Shelter Providers – Westhab Inc.’s Coachman Family Center … including those that serve the homeless. OTDA’s funding of shelter services is administered through the Local Districts, … operate Coachman Family Center (Coachman) as a certified shelter for families with children. Coachman, with capacity …
https://www.osc.ny.gov/state-agencies/audits/2024/08/08/reimbursement-homeless-shelter-providers-westhab-incs-coachman-family-center-followCity of Yonkers – Budget Review (B22-6-5)
… Background The City of Yonkers is authorized to issue debt not to exceed $45 million to liquidate current … for contractual settlements. Seven of the City’s eight union collective bargaining agreements (CBAs) have expired. …
https://www.osc.ny.gov/local-government/audits/city/2022/05/16/city-yonkers-budget-review-b22-6-5City of Newburgh – Budget Review (B24-6-9)
… the general fund. The proposed budget does not include a tax overlay, which could potentially create a revenue shortfall in 2025. The proposed budget includes a tax levy of $24.5 million, which is $115,087 from exceeding the tax levy limit. Key Recommendations Develop a plan to …
https://www.osc.ny.gov/local-government/audits/city/2024/11/15/city-newburgh-budget-review-b24-6-9XI.12.A Toll-Free Services – XI. Procurement and Contract Management
… New York State agencies use toll-free telephone numbers to disseminate information and allow the public to contact them at no cost. The Office of General Services … taxes and surcharges. Agencies are generally able to obtain better rates by using the CTS contract when …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12a-toll-free-servicesPublic Authorities – 2022 Financial Condition Report
… Public authorities are distinct legal entities that provide services to the public as well as to the State and local governments. New Yorkers pay for public authorities in a variety of ways including service … Created by the government public authorities are legally separate entities that provide …
https://www.osc.ny.gov/reports/finance/2022-fcr/public-authoritiesUtilization of the Arch Street Yard and Shop Facility
… Metropolitan Transportation Authority (MTA) – Long Island Rail Road (LIRR) Arch Street Yard and Shop Facility … and inspection facility for its new M-7 electric rail cars, which Bombardier began delivering in 2002. … of the wheel truing equipment to round off flat spots on rail car wheels, the Facility was also not used for periodic …
https://www.osc.ny.gov/state-agencies/audits/2017/12/08/utilization-arch-street-yard-and-shop-facilityOversight of Contract Expenditures of Bowery Residents’ Committee
… and chemically addicted homeless adults at their 200-bed Jack Ryan Residence (JRR) for the period from September 2010 …
https://www.osc.ny.gov/state-agencies/audits/2021/12/30/oversight-contract-expenditures-bowery-residents-committeeWestchester County Chapter NYSARC, Inc. – Compliance With the Reimbursable Cost Manual
… non-profit special education provider located in Westchester County, serving students from Westchester and … June 30,2016, WARC reported approximately $5.3 million in reimbursable costs on its CFR for the Preschool Special … the fiscal year ended June 30, 2016, we identified $49,605 in ineligible costs reported by WARC on its CFRs for the …
https://www.osc.ny.gov/state-agencies/audits/2021/09/29/westchester-county-chapter-nysarc-inc-compliance-reimbursable-cost-manualPinnacle Organization – Compliance With the Reimbursable Cost Manual
… not-for-profit special education provider located in Oswego County. Pinnacle provides preschool special … 30, 2015, Pinnacle reported approximately $2.8 million in reimbursable costs on its CFRs for the two rate-based … fiscal years ended June 30, 2015, we identified $103,220 in ineligible costs that Pinnacle reported on its CFRs for …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/pinnacle-organization-compliance-reimbursable-cost-manualAfton Fire District – Internal Controls Over Financial Operations (2013M-248)
… and reported and that District moneys are safeguarded for the period January 1, 2011, to July 12, 2013. Background … consists of five elected members and is responsible for the District’s overall financial management. The District’s general fund budget totaled $114,800 for the 2013 fiscal year. Key Findings District controls are …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/afton-fire-district-internal-controls-over-financial-operations-2013m-248Watervliet City School District – Payroll and Claims Processing (2013M-4)
… The purpose of our audit was to examine the District’s payroll and claims processing operations for the period July … Watervliet City School District Payroll and Claims Processing 2013M4 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/28/watervliet-city-school-district-payroll-and-claims-processing-2013m-4Hoags Corners Volunteer Fire Company, Inc. – Internal Controls (2014M-09)
… were two signatures on checks. The Board established a "best practices" policy for use of debit cards. However, the term "best practices" is vague, and the guidance provided in the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/hoags-corners-volunteer-fire-company-inc-internal-controls-2014m-09Town of Forestport – Financial Management (2013M-184)
… resulting in the general fund having to make interfund loans to these districts to support their operations. The … in the Town’s operating funds. Ensure that interfund loans between funds with different tax bases are paid with …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-forestport-financial-management-2013m-184