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Selected Management and Operations Practices
… Executive Summary The New York Power Authority (NYPA) is a public authority created in 1931 … Law (PAL). Chapter 469 of the Laws of 1989 requires the State Comptroller to conduct an audit of NYPA’s management … this audit, personal property is all property other than real property. From January 1, 2011 to May 31, 2015, NYPA …
https://www.osc.ny.gov/state-agencies/audits/2016/08/01/selected-management-and-operations-practicesDiNapoli: Wall St. Profits Return to Pre-Pandemic Levels
… 56.3% from the $31 billion earned in the same period last year, according to State Comptroller Thomas P. DiNapoli’s … profits in 2022 may be closer to the 10-year pre-pandemic average of $20.3 billion per year. DiNapoli’s report … record highs of 2021. New York City’s latest economic forecast estimates bonuses to decline 22%, but could fall …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-wall-st-profits-return-pre-pandemic-levelsDiNapoli Report Finds Big Five School Districts' Use of Pandemic Aid Reflects Different Priorities
… districts in Los Angeles, Miami, Chicago and Clark County (Las Vegas) have allotted from 0.4% to 17.1% of their funds …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-report-finds-big-five-school-districts-use-pandemic-aid-reflects-different-prioritiesState Agencies Bulletin No. 741
… Purpose To inform agencies of the purpose of DTA/COR requests and … is incorrect Background Restricted access for agencies to various PayServ panels necessitates that OSC’s Bureau of State Payroll Services must make certain corrections to an employee’s PayServ history. The DTA/COR request is the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/741-data-changecorrect-history-dtacor-procedureOpinion 90-53
… (authority to contract out functions of village road commissioner) -- Permissible Functions (discretionary … Contractor (authority to contract out functions of village road commissioner) FEES -- Retention of (by independent … to perform the functions of a building inspector or deputy road commissioner. A village may, however, contract with a …
https://www.osc.ny.gov/legal-opinions/opinion-90-53State Agencies Bulletin No. 502
… whose degree of disability, as determined by the State Insurance Fund (SIF), is more than 50% and the statutory … the normal gross wage is defined as the sum of base annual salary, Location Pay, Geographic Differential, Shift … Disability Dates Number of Disability Days State Insurance Fund Award Supplement Amount Wages Reported to ERS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/502-eligibility-and-processing-instructions-workers-compensationTravel Advisory No. 16
… Values for Processing Payments in SFS Guidance: The Office of the State Comptroller updated the following in Chapter XIII, Section 9 of the Guide to Financial Operations: Chapter / Section Name … The Office of the State Comptroller updated the following in Chapter …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/16-gfo-update-chapter-xiii-section-9-allowed-values-processing-payments-sfsDiNapoli Audit Praises Waterville Central School District
… Waterville Central School District, located in Oneida County, is conducting necessary background checks and … District is located in the village of Waterville in Oneida County. The district serves students residing in the towns of … Marshall, Paris, Sangerfield and Vernon in Oneida County, and the towns of Brookfield and Madison in Madison …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-audit-praises-waterville-central-school-districtComptroller DiNapoli Releases Municipal Audits
… positive outcomes. Three counties did not fully implement CPS program improvement plans to reduce recurrence rates of …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-audits-1College of Optometry – Selected Employee Travel Expenses
… to travel. SUNY Optometry paid $9,000 to the Intrepid Museum Foundation for an event that was not related to …
https://www.osc.ny.gov/state-agencies/audits/2013/02/14/college-optometry-selected-employee-travel-expensesKids First Evaluation & Advocacy Center – Compliance with the Reimbursable Cost Manual
… by Kids First Evaluation & Advocacy Center (Kids First) on its Consolidated Fiscal Report (CFR) were properly … 4 years of age. SED sets the special education rates based on financial information, including costs, reported by Kids First on the annual CFR that it submits to SED. Costs reported on …
https://www.osc.ny.gov/state-agencies/audits/2022/03/02/kids-first-evaluation-advocacy-center-compliance-reimbursable-cost-manualEmpowering Minds Therapy Inc. – Compliance With the Reimbursable Cost Manual
… in reimbursable costs for Special Education Itinerant Teacher services. Key Findings For the fiscal year ended June …
https://www.osc.ny.gov/state-agencies/audits/2022/04/08/empowering-minds-therapy-inc-compliance-reimbursable-cost-manualCompliance With Executive Order 95 (Open Data)
… Olympic Regional Development Authority (ORDA) is complying with Executive Order 95 (EO 95), including providing, in a … However, since then, ORDA has taken steps to comply with EO 95 including appointing a Data Coordinator, … procedures for incorporating Open Data and compliance with EO 95 into ORDA’s core business and planning strategies. …
https://www.osc.ny.gov/state-agencies/audits/2021/02/08/compliance-executive-order-95-open-dataRegistration and Enforcement of Automotive Service, Sales, and Salvage Facilities (Follow-Up)
… and Enforcement of Automotive Service, Sales, and Salvage Facilities ( 2016-S-71 ). Background The Department … of repair shops, dealers, dismantlers, and junk and salvage facilities and licensing of inspection stations. The … and Enforcement of Automotive Service, Sales, and Salvage Facilities ( 2016-S-71 ) …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/registration-and-enforcement-automotive-service-sales-and-salvage-facilities-followEndwell Fire District – Controls Over Financial Operations (2013M-277)
… a long-term capital plan to address the acquisition and replacement of capital assets. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/endwell-fire-district-controls-over-financial-operations-2013m-277County of Rockland – Budget Review (B6-15-21)
… expenditure projections in the County’s preliminary budget for the 2016 fiscal year are reasonable. Background The … fund as of December 31, 2012. Local Finance Law requires all local governments that have been authorized to issue … operating deficits to submit their preliminary budgets for the next fiscal year to the State Comptroller for review …
https://www.osc.ny.gov/local-government/audits/county/2015/11/10/county-rockland-budget-review-b6-15-21Village of Montgomery – Purchasing and Information Technology (2013M-210)
… to review internal controls over the Village’s purchasing and information technology (IT) operations for the period … is located in the Town of Montgomery in Orange County and has a population of about 3,800. The Village is governed … five-member elected Board of Trustees comprising the Mayor and four Trustees. The Village’s total general fund …
https://www.osc.ny.gov/local-government/audits/village/2013/10/25/village-montgomery-purchasing-and-information-technology-2013m-210Village of Hoosick Falls – Internal Controls Over Selected Operations (2013M-1)
… do not review payroll in a timely manner, and there is no certification of payroll prior to printing checks. There was … and file the Village’s annual financial report with the Office of the State Comptroller in a timely manner. Implement …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-hoosick-falls-internal-controls-over-selected-operations-2013m-1Town of Dresden – Board Oversight of Financial Activities (2012M-191)
… adequate oversight of the Town’s financial activities for the period January 1, 2010, through March 31, 2012. … four councilpersons. Budgeted appropriations were $955,411 for 2011 and $954,272 for 2012. Key Findings The Supervisor … the lack of records and the Supervisor’s control over all aspects of the Town’s finances, there is no way to be …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-dresden-board-oversight-financial-activities-2012m-191City of Yonkers – Budget Review (B6-16-11)
… review was to identify issues which impact the City of Yonkers’ financial condition in the current and future years. … of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the City’s adopted budget for … and debt service funding of $570.3 million for the Yonkers Public Schools and $546.1 million for the City. The …
https://www.osc.ny.gov/local-government/audits/city/2016/06/22/city-yonkers-budget-review-b6-16-11