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Financial Condition and Selected Expenses (Follow-Up)
… Agreement with New York State, a percentage of Resorts’ Video Lottery Terminal (VLT) revenues is to be directed to …
https://www.osc.ny.gov/state-agencies/audits/2018/01/24/financial-condition-and-selected-expenses-followWalton Fire District – Financial Operations (2017M-238)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/23/walton-fire-district-financial-operations-2017m-238Town of Crawford – Town Clerk (2021M-82)
Determine whether collections in the Town of Crawford (Town) Town Clerk’s (Clerk’s) office were properly accounted for, reported and deposited in a timely manner.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/crawford-town-2021-82.pdfHarrison Central School District - Financial Condition (2018M-260)
… reasonably estimate certain general fund appropriations in the annual budget in each of the past five years (2013-14 through 2017-18). Key … B includes our comments on issues raised in the District’s response letter. … Determine whether the Board and District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/harrison-central-school-district-financial-condition-2018m-260Wyandanch Public Library – Oversight of Library Resources (2013M-399)
… did not enforce compliance with timekeeping requirements or implement procedures for payroll processing, and the Board … provide for adequate controls over the petty cash system or travel expenditures. The Library does not have a policy … that describes when it is appropriate to provide meals or refreshments at Library meetings or functions. The Library …
https://www.osc.ny.gov/local-government/audits/library/2014/11/20/wyandanch-public-library-oversight-library-resources-2013m-399Town of Shawangunk - Sewer District Charges (2018M-122)
Determine whether the Town properly charged the New York State Department of Corrections and Community Supervision (DOCCS) for sewer services.
https://www.osc.ny.gov/files/local-government/audits/pdf/shawangunk-2018-122.pdfMount Pleasant Cottage School Union Free School District – Financial Condition (2013M-360)
… 2013. Background The Mount Pleasant Cottage School Union Free School District is a special act school district located … accounting records. … Mount Pleasant Cottage School Union Free School District Financial Condition 2013M360 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/mount-pleasant-cottage-school-union-free-school-district-financialCompliance With Executive Order 88 – Energy Efficiency of State Buildings (Follow-Up)
… toward EO 88 and complied with the guidelines. However, we found OGS had relied on one capital project, Sheridan … community advocates, and its implementation was in doubt. If this project failed to move forward, it was unlikely that … has made significant progress in correcting the problems we identified in the initial report. All three …
https://www.osc.ny.gov/state-agencies/audits/2020/10/15/compliance-executive-order-88-energy-efficiency-state-buildings-followPractices Used by the Transit Adjudication Bureau to Collect Fines and Fees (Follow-Up) (2018-F-20)
To determine the extent of implementation of the 11 recommendations included in our initial report, Practices Used by the Transit Adjudication Bureau to...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18f20.pdfUnified Court System Bulletin No. UCS-108
… Automatic Retroactive Processing OSC will automatically calculate adjustments resulting from the retroactive SOS payments. For eligible employees who …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-108-retroactive-senior-officer-series-differential-eligibleWest Seneca Fire District #3 - Capital Reserves (2019M-248)
… for five expenditures totaling $180,000 that were subject to permissive referendum. Key Recommendations Ensure budgets … Ensure reserve expenditures comply with legal requirements to publish notices of permissive referendum. District … our findings and recommendations and indicated they plan to take corrective action. … Determine whether the Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/03/20/west-seneca-fire-district-3-capital-reserves-2019m-248DiNapoli: Local Sales Tax Collections Grew 12.7% to $22.1 Billion in 2022
Local government sales tax collections in New York state totaled $221 billion in calendar year 2022 up 127 or $25 billion from 2021 due to strong sales statewide especially in New York City according to a report released today by State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-local-sales-tax-collections-grew-127-221-billion-2022Oversight of Persons Convicted of Driving While Intoxicated (Follow-Up) (2018-F-9)
To determine the extent of implementation of the three recommendations included in our initial audit report, Oversight of Persons Convicted of Driving While...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18f9.pdfDiNapoli: Improved Planning Needed for New York To Achieve Its Clean Energy Goals
… the right direction to transition to renewable energy, but we found better planning, monitoring of progress and timely … used outdated data and wrong calculations to determine if the state could reach 70% renewably sourced electricity by … audit found that the PSC did not develop a back-up plan if the Climate Act’s goals were not met within prescribed …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-improved-planning-needed-new-york-achieve-its-clean-energy-goalsDiNapoli: Oversight of Supportive Housing Falls Short
… $12,493 spent at a conference at the Sagamore Resort and Hotel in Lake George that included $4,505 for rooms used by … than 50,000 state contracts, visit www.openbooknewyork.com . The easy-to-use website was created by DiNapoli to …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-oversight-supportive-housing-falls-shortOpinion 2008-6
… value of accumulated, unused vacation leave payable upon retirement) GENERAL MUNICIPAL LAW § 207-m: If the calculation of the cash payment upon retirement of the accumulated, unused vacation leave for the … hourly rate divisor used to calculate the cash value upon retirement of accumulated, unused vacation leave for the …
https://www.osc.ny.gov/legal-opinions/opinion-2008-6Oversight of Shelter Placements
… Objective To determine whether the New York City Department of Homeless … placing clients into shelters or facilities that have the necessary services and supervision. The audit … a substance abuse or mental health shelter. DHS does not have adequate policies and procedures standardizing placement …
https://www.osc.ny.gov/state-agencies/audits/2022/12/01/oversight-shelter-placementsStatewide Compliance With Administrative Requirements for Retail Liquor License Approvals, Renewals, and Enforcement Actions
… Purpose To determine whether the New York State Liquor Authority … and documentation requirements. The audit also sought to determine if the Authority complied with the administrative protocols related to enforcement actions, including the revocation, …
https://www.osc.ny.gov/state-agencies/audits/2017/06/21/statewide-compliance-administrative-requirements-retail-liquor-license-approvals-renewalsComptroller DiNapoli and A.G. Schneiderman Announce Criminal Charges and Civil Lawsuit Against Pharmacy Owner for Allegedly Defrauding Medicaid
… defrauding the New York State Medicaid program out of millions of dollars. Goldin, an owner of Value, is charged … damages and penalties, alleging that Value’s owners made millions from these schemes that they funneled through shell … off the treatment of others' suffering to steal millions," Comptroller DiNapoli said. "Through kickbacks and …
https://www.osc.ny.gov/press/releases/2018/02/comptroller-dinapoli-and-ag-schneiderman-announce-criminal-charges-and-civil-lawsuit-against-pharmacyIX.12 Overview – IX. Federal Grants
… (CMIA) to ensure efficiency, effectiveness, and equity in the exchange of funds between the Federal Government and states. More information on this Federal statute, can be found in the following links: https://fiscal.treasury.gov/cmia/ …
https://www.osc.ny.gov/state-agencies/chapter-ix/ix12-overview