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School District Bus Safety (2018-MS-4)
… in five districts did not annually approve all bus drivers. Of the 777 bus drivers, 169 (22 percent) did not complete required trainings. We found 22 bus drivers (3 percent) were omitted from random drug … School District Bus Safety 2018MS4 …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/08/30/school-district-bus-safety-2018-ms-4Cost-Saving Ideas: School District Auditing – Audit Committee
… The audit committee assists and advises the board on issues relating to … internal and external audits. Selecting the audit committee You must select an audit committee unless your district has fewer than eight teachers. … CostSaving Ideas School District Auditing Audit Committee …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-audit-committeeScotia-Glenville Central School District - Financial Condition Management and Extra-Classroom Activities (2017M-288)
… or other known trends and use appropriated fund balance to fund operations. Use surplus funds as a financing source to fund one-time expenditures and needed reserves or to reduce District property taxes. Ensure that student …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/scotia-glenville-central-school-district-financial-condition-managementVillage of Nassau – Budgeting (2018M-3)
… Purpose of Audit The purpose of our audit was to determine whether the Board adopted budgets based on … fund balance increased by $97,547 (25.7 percent) to $477,621 over the past three years as of May 31, 2017, …
https://www.osc.ny.gov/local-government/audits/village/2018/04/20/village-nassau-budgeting-2018m-3Bay Shore Fire District – Time and Attendance Records (2017M-264)
… respective supervisors and the District Manager before payroll processing. …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/09/bay-shore-fire-district-time-and-attendance-records-2017m-264Cattaraugus County - Onoville Marina and Probation Department (2018M-32)
… Probation Department (Department) properly accounted for and enforced the collection and disbursement of all funds. Key Findings Marina employees … did not accurately record the number of tickets sold and may not have collected and reported the correct amount of …
https://www.osc.ny.gov/local-government/audits/county/2018/09/07/cattaraugus-county-onoville-marina-and-probation-department-2018m-32Town of East Hampton – Budget Review (B17-7-15)
… the significant revenue and expenditure projections in the Town’s tentative budget for the 2018 fiscal year are … reasonable. Background The Town of East Hampton, located in Suffolk County, is authorized to issue debt not to exceed $30 million to liquidate the accumulated deficit in the Town’s general fund as of December 31, 2007, December …
https://www.osc.ny.gov/local-government/audits/town/2017/11/02/town-east-hampton-budget-review-b17-7-15Catskill Central School District – Financial Management (2017M-134)
… 28, 2017. Background The Catskill Central School District is located in the Towns of Catskill, Athens and Cairo in … three schools, has approximately 1,500 students and is governed by an elected nine-member Board of Education. The …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/catskill-central-school-district-financial-management-2017m-134DiNapoli Urges Department of Labor to Improve Investigations of Hours Worked by Nurses
… The state Department of Labor (DOL) does not investigate overtime complaints by nurses in a … of DOL making a decision about the complaint. DOL also does not have set time frames for investigating complaints. … The state Department of Labor DOL does not investigate overtime complaints by nurses in a …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-urges-department-labor-improve-investigations-hours-worked-nursesDiNapoli: State Correction Commission Falling Short in Tracking Problems or Inspecting Prisons
… The state agency in charge of the oversight and inspection of 561 state and local correctional facilities and jails across New York is not tracking or analyzing incidents and inmate … The state agency in charge of the oversight and inspection of 561 … state and local correctional facilities and jails across New York is not tracking or analyzing incidents and inmate …
https://www.osc.ny.gov/press/releases/2018/01/dinapoli-state-correction-commission-falling-short-tracking-problems-or-inspecting-prisonsOpinion 99-1
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … based on the express statutory language of section 217(j), it is clear that the assets of a service award program for … while actively engaged in providing line of duty services. It is clear that the references to additional benefits for …
https://www.osc.ny.gov/legal-opinions/opinion-99-1Opinion 92-53
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … [Edited for Publication] SALES TAX -- Distribution of (necessity of State Comptroller's approval in absence of … Whether the State Comptrollers approval is required of the countys new sales tax distribution formula …
https://www.osc.ny.gov/legal-opinions/opinion-92-53Business Services Center Shared Services
… Payable processing, missing target time frames by about 10 to 15 percent in recent years. Also, Purchase Order …
https://www.osc.ny.gov/state-agencies/audits/2016/12/16/business-services-center-shared-servicesState Will Save Millions After Audit Uncovers Unnecessary Medicaid Transportation Costs
… transportation program statewide: LogistiCare Solutions LLC and Medical Answering Services LLC. These companies were reimbursed nearly $180 million over …
https://www.osc.ny.gov/press/releases/2017/12/state-will-save-millions-after-audit-uncovers-unnecessary-medicaid-transportation-costsNYS Comptroller DiNapoli: ExxonMobil Agrees to Assess Impacts of Climate Change
… the company analyze how worldwide efforts to adopt the Paris Agreement goals for reducing global warming might … The shareholder proposal asked Exxon to analyze how the Paris Agreement's goal of restricting global temperatures to … the company analyze how worldwide efforts to adopt the Paris Agreement goals for reducing global warming might …
https://www.osc.ny.gov/press/releases/2017/12/nys-comptroller-dinapoli-exxonmobil-agrees-assess-impacts-climate-changeState Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 140,000 … New York State Comptroller Thomas P DiNapoli announced today …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-school-audits-1Opinion 91-17
… GENERAL MUNICIPAL LAW, §103(8); MUNICIPAL HOME RULE LAW, §10(1)(i): A county may make purchases, pursuant to the … by the State Hospital Review and Planning Council (see 10 NYCRR 400.4), to enter into contracts among themselves and …
https://www.osc.ny.gov/legal-opinions/opinion-91-17Opinion 2002-3
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … town improvement districts (see, e.g., 1992 Opns St Comp No. 92-33, p 84; 1986 Opns St Comp No. 86-53, p 84; see also Coconato v Town of Esopus , 152 …
https://www.osc.ny.gov/legal-opinions/opinion-2002-3DiNapoli: Nearly 700 Authorities Operate With Little Oversight, Limited Transparency
… periodically release research and policy reports probing how local authorities can operate more effectively and be more accountable to the public. “My goal is to shed light on these types of entities – share … governments, it’s difficult for taxpayers to know how effective they are. My audits have shown an increased …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-nearly-700-authorities-operate-little-oversight-limited-transparencyEmpire Plan Drug Rebate Revenue
… from six drug manufacturers. Background The New York State Health Insurance Program (NYSHIP) provides health insurance coverage to active and retired State, participating local government, and school district … and pass 100 percent of the value of the agreements on to the prescription drug program. United subcontracted key …
https://www.osc.ny.gov/state-agencies/audits/2014/09/26/empire-plan-drug-rebate-revenue