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Oversight of Industrial Hemp
… industrial hemp as any part of the Cannabis sativa L. plant with a delta-9 tetrahydrocannabinol (THC) concentration … only 57 percent of growers in the Program and tested plant THC levels for only 58 percent of the growers during …
https://www.osc.ny.gov/state-agencies/audits/2019/12/09/oversight-industrial-hempVendor File Advisory No. 7
… Subject : Changes to Supplier registration and forms and Supplier Self-Serve Portal … include updates to the Vendor Self-Service Portal, vendor registration process, and vendor forms. Vendor Self-Service … and enrolling in programs (e.g., direct deposit). Vendor Registration - FYE Update Beginning April 1, 2017, agencies …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/7-supplier-updatesSullivan County – County Jail Operations (2013M-33)
Sullivan County County Jail Operations 2013M33
https://www.osc.ny.gov/local-government/audits/county/2013/06/14/sullivan-county-county-jail-operations-2013m-33City of Lockport -- Budget Review (B7-1-14)
… review was to provide an independent evaluation of the City’s proposed budget for 2018. Background Chapter 332 of … 147 of the Laws of 2015 (the “Act”), authorized the City to issue debt to liquidate the accumulated deficits in the City’s general, refuse, water and sewer funds as of December …
https://www.osc.ny.gov/local-government/audits/city/2017/11/01/city-lockport-budget-review-b7-1-14Cayuga County Probation Department – Internal Controls Over Financial Operations (2013M-171)
… over the collection and disbursement of all moneys for which the Department is responsible for the period January 1, 2011, through January 31, 2013. … of the Probation Department. The Department reported that for 2011 it collected $104,871 and disbursed $99,143 to crime …
https://www.osc.ny.gov/local-government/audits/county/2013/09/27/cayuga-county-probation-department-internal-controls-over-financial-operationsRoosevelt Children’s Academy Charter School – Selected Financial Operations (2013M-254)
… annual budget and has not established a Budget and Finance Committee as required by School by-laws. The School also paid … Committee as required by the School by-laws. Comply with the School by-laws and policies regarding reimbursement … professional services. Enter into written agreements with all professional service providers and School officials …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/10/roosevelt-childrens-academy-charter-school-selected-financial-operationsFrewsburg Central School District – Internal Controls Over Selected Financial Activities (2013M-327)
… District is governed by an elected seven-member Board of Education. For the 2012-13 fiscal year, the District reported … Board President Larry Gauger is employed by an engineering firm that does business with the District. Mr. Gauger … from voting on matters involving the firm. However, it is unclear whether he has directly performed engineering …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/frewsburg-central-school-district-internal-controls-over-selectedVillage of Lyndonville – Leave Time Benefits and Information Technology (2012M-259)
… which is comprised of four elected Trustees and an elected Mayor. Budget appropriations for the general, water and sewer … information in electronic format. We found that the Mayor discarded floppy disks without deleting such information first. The Mayor, contrary to adopted Board policy, took custody of an …
https://www.osc.ny.gov/local-government/audits/village/2013/03/08/village-lyndonville-leave-time-benefits-and-information-technology-2012m-259Town of Fishkill – Fiscal Stress (2013M-188)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for the period … borrowings are repaid in a timely manner. Determine how the $758,000 of funds intended for the sewer extension … in affordable housing trust fund were actually expended. Replace and use the funds for their intended purposes. …
https://www.osc.ny.gov/local-government/audits/town/2013/09/16/town-fishkill-fiscal-stress-2013m-188Village of Cuba – Sewer Fund Financial Condition and Records and Reports (2013M-15)
… has not been repaid and improperly used $30,000 from a repair reserve. The Clerk-Treasurer did not maintain the … a plan to address the sewer fund deficit, replenish the repair reserve and repay outstanding interfund loans. Ensure …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-cuba-sewer-fund-financial-condition-and-records-and-reports-2013m-15City of Newburgh – Budget Review (B6-13-21)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2014 fiscal year are reasonable. Background The City of Newburgh, located in Orange County, issued debt totaling … City of Newburgh Budget Review B61321 …
https://www.osc.ny.gov/local-government/audits/city/2013/11/20/city-newburgh-budget-review-b6-13-21City of Yonkers – Budget Review (B19-6-6)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to identify issues which impact the City of Yonkers’ financial condition in the … The purpose of our budget review was to identify issues which impact the City of Yonkers financial condition in the …
https://www.osc.ny.gov/local-government/audits/city/2019/07/10/city-yonkers-budget-review-b19-6-6State Comptroller DiNapoli Releases School District Audits
… School District – Information Technology (Onondaga County and Madison County) District officials did not adequately … information technology (IT) controls to ensure private and sensitive information was protected from unauthorized access, use and loss. District officials did not adequately manage user …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-school-district-auditsOpinion 2002-12
… opinion. MUNICIPAL COOPERATION -- Sewers (combining two village sewer departments) -- Streets and Highways (combining two village street departments) -- Water (combining two village water departments) SEWERS AND SEWER SYSTEMS -- … You ask whether a village may combine its sewer water and street departments …
https://www.osc.ny.gov/legal-opinions/opinion-2002-12-0Opinion 2002-12
… opinion. MUNICIPAL COOPERATION -- Sewers (combining two village sewer departments) -- Streets and Highways (combining two village street departments) -- Water (combining two village water departments) SEWERS AND SEWER SYSTEMS -- … Whether a village may combine its sewer water and street departments …
https://www.osc.ny.gov/legal-opinions/opinion-2002-12Environment, Energy and Agriculture – 2022 Financial Condition Report
… one megawatt. According to the New York Independent System Operator, in 2021, 126,766 gigawatt hours (GWh) of …
https://www.osc.ny.gov/reports/finance/2022-fcr/environment-energy-and-agriculturePayroll Improvement Project Bulletin No. PIP-011
… users of changes to the Savings Plans navigation, page, and process in PayServ 9.2. Background The Office of the … as part of the upgrade including changes to the navigation and page for maintaining employees’ enrollment in the … Plan (ORP), the Voluntary Defined Contribution Plan (VDC), and 403(b) plans, as well as changes to Deduction Codes and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-011-changes-savings-plans-payserv-92State Agencies Bulletin No. 1404
… injuries that were negotiated by the State. Under IRS regulations, workers’ compensation-related benefits are exempt from federal income, Social Security and Medicare taxes. Workers’ … employees were on a paid workers’ compensation leave. The refund of taxes processed in Pay Period 4L/5C will encompass …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1404-refund-taxes-withheld-while-employees-were-paid-workers-compensationState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today … Medicaid Inspector General’s review. City University of New York – Course Offerings (Follow-Up) (2023-F-7) Based on City University of New York (CUNY) data, many full-time students studying toward …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… of Homeland Security and Emergency Services – Cyber Incident Response Team (Follow-Up) (2023-F-8) In 2017, the Cyber Incident Response Team (CIRT) was created within the Division … CIRT developed lines of service to guide its work – cyber incident response services, technical cyber services, and …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-audits-0