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State Comptroller DiNapoli Releases State Audits
… the following audits have been issued: City University of New York (CUNY): Controls Over CUNY Fully Integrated … that individuals only had appropriate roles assigned. For example, a student had access to a business application that students …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-state-auditsOpinion 97-10
… to the contractor and title to the structure would pass to the fire district for nominal consideration at the …
https://www.osc.ny.gov/legal-opinions/opinion-97-10Controls Over CUNY Fully Integrated Resources and Services Tool
… Purpose To determine whether the City University of New York (CUNY) adequately controls access to the CUNY … is an Enterprise Resource Program. The objective of CUNYfirst was to replace CUNY’s legacy systems with an integrated and flexible state-of-the-art solution. During its early phases, CUNYfirst …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/controls-over-cuny-fully-integrated-resources-and-services-toolState Comptroller DiNapoli Releases Audits
… grants "preferred source" status to Corcraft and not-for-profit organizations that serve and employ the blind, … central procurement agency. The New York State Industries for the Disabled (NYSID) is the agency designated to facilitate orders among agencies for the severely disabled and veterans workshops. SED is …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-auditsXI-A.9 Receiving – XI-A. Purchasing
… and in accordance with the terms and conditions of the purchase agreement. The agency must complete the receiving … which ideally should have been communicated in a purchase order. To document the act of acceptance, receivers … requirement applies to purchases where the agency issued a purchase order and purchases where the agency did not issue a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a9-receivingXII.6.Z Processing Payments to Complex Entities – XII. Expenditures
… indicated by the remit-to address of PO Box 1100, Albany, NY 1000039132 VERIZON NEW YORK INC – for all other land line … CREDIT INC 1100001341 VERIZON 1100014530 VERIZON ONLINE LLC 1100029584 MARKETING WERKS ON BEHALF OF VERIZON … Name 1000001332 TIME WARNER CABLE 1000054852 ROAD RUNNER LLC DIV OF TIME WARNER 1000055996 TIME WARNER CABLE …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6z-processing-payments-complex-entitiesIX.12.H Key CMIA Documents – IX. Federal Grants
… While CMIA applies to federal program funding, all aspects of implementation – program coverage, implementation … and lead state agencies responsible for administration of covered programs must prepare two major documents for … Annual Treasury-State Agreement (TSA): Details the terms of implementation of CMIA in the state for each SFY. The TSA …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12h-key-cmia-documentsCounty of Orleans Industrial Development Agency – Project Approval and Monitoring (2014M-345)
… purpose of our audit was to review the Agency’s process for evaluating, approving and monitoring projects for the period January 1, 2013 through October 10, 2014. … management did not formally document and adopt procedures for calculations of cost-benefit ratios and the determination …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/county-orleans-industrial-development-agency-projectSnyder Fire District – Internal Controls Over Financial Operations (2013M-365)
… and reported and that District moneys are safeguarded for the period January 1, 2012 through November 20, 2013. … The District’s general fund budget totaled $1.4 million for the 2013 fiscal year. Key Findings We found that the … policy requires officials to obtain three written quotes for purchases costing from $5,000 to $10,000, but does not …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/snyder-fire-district-internal-controls-over-financial-operations-2013m-365True North Rochester Preparatory Charter School – Contract Management (2014M-073)
… the Board of Trustees’ oversight of management contracts for the period July 1, 2011 through August 13, 2013. … contracts with a charter management organization (CMO) for overall financial management and bookkeeping services. … 670 students. The School’s total expenditures for the year ended June 30, 2013 were approximately $8.86 …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/07/11/true-north-rochester-preparatory-charter-school-contract-management-2014mAvailable Pension Payment Options – Special 20- and 25-Year Plans
… (Option 0) This option provides the maximum benefit payment to you each month for the rest of your life. Under … within the five- or ten-year period. Alternative Pension Payment Options If the options described here do not meet … your needs, we will consider written requests for other payment options. These requests must be outlined in detail by …
https://www.osc.ny.gov/retirement/publications/1517/available-pension-payment-optionsNew York City Department of Homeless Services – Oversight of Contract Expenditures of Church Avenue Merchants Block Association, Inc.
… abuse disorders, at its 200-bed Magnolia House Women’s Shelter (Magnolia) for the period from July 2011 through June …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/new-york-city-department-homeless-services-oversight-contract-expenditures-church-avenueMitchell-Lama Vacancies
… Preservation and Development (HPD) is ensuring that vacant apartments at Mitchell-Lama developments are filled timely. Our audit covered apartments that were vacant, and those that became vacant, in … co-op developments with approximately 47,000 total apartments. Apartments in Mitchell-Lama developments tend to …
https://www.osc.ny.gov/state-agencies/audits/2021/07/13/mitchell-lama-vacanciesBlock Institute School – Compliance With the Reimbursable Cost Manual
… Block and its affiliates¹ operate from three locations in Brooklyn and share the same executive management and board of … reimbursement requirements. ¹ Block Institute, Inc.; Brooklyn Community Mental Retardation Services Company, Inc.; and the Brooklyn Hebrew School for Retarded Children. …
https://www.osc.ny.gov/state-agencies/audits/2019/12/31/block-institute-school-compliance-reimbursable-cost-manualPennellville Volunteer Fireman’s Association, Inc. – Financial Operations (2015M-144)
… controls over the Association’s financial activities for the period January 1, 2013 through September 30, 2014. … Volunteer Fireman’s Association, Inc. is a not-for-profit corporation located in the Town of Schroeppel, … governed by a five-member Board. Budgeted appropriations for 2014 were approximately $192,000. Key Findings The Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/11/16/pennellville-volunteer-firemans-association-inc-financial-operations-2015mTuckahoe Union Free School District – Financial Condition and Information Technology (2015M-152)
… condition and controls over information technology for the period July 1, 2009 through January 23, 2015. … five-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year were approximately $31.6 million. … Key Findings Budgets did not include estimated amounts for tax certiorari judgments or the District’s plan for …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/16/tuckahoe-union-free-school-district-financial-condition-and-informationTown of Grand Island – Internal Controls Over Fuel Purchases (2013M-182)
… to evaluate internal controls over the purchase of fuel for the period January 1, 2012, through June 14, 2013. … Board comprised of a Supervisor and four Council members. For the 2013 fiscal year, budgeted appropriations totaled … procedures in place to regularly monitor fuel transactions for reasonableness and ensure that only authorized employees …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-grand-island-internal-controls-over-fuel-purchases-2013m-182West Albany Fire District – Credit Card Purchases (2017M-15)
… 1, 2015 through December 31, 2016. Background The West Albany Fire District is a district corporation of the State, distinct and separate from the Town of Colonie in Albany County. The District is governed by an elected … West Albany Fire District Credit Card Purchases 2017M15 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/west-albany-fire-district-credit-card-purchases-2017m-15Town of Carlisle – Fund Balance (2017M-106)
… audit was to evaluate the Town’s fund balance management for the period January 1, 2016 through February 7, 2017. … an elected five-member Town Board. Budgeted appropriations for the general and highway funds for 2017 totaled $827,305. Key Findings The Board has not …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-carlisle-fund-balance-2017m-106State Comptroller DiNapoli Releases Audits
… – Implementation of the Security Guard Act (Follow-Up) (2023-F-20) Article 7-A of the General Business Law, also … Operations Practices: BuildSmart NY/Executive Order 88 (2023-S-27) BuildSmart NY is a program created to carry out … also covered under the Empire Plan’s separate Prescription Drug Program. A physician-administered drug is an outpatient …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-audits