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Safety of Seized Dogs (Follow-Up)
… included in our initial audit report, Safety of Seized Dogs (Report 2017-S-49 ). About the Program Article 7 of New … to set standards for the humane care of seized dogs and inspect municipal dog shelters outside of New York … are required to establish and maintain a shelter for dogs or contract for those services. Municipalities are also …
https://www.osc.ny.gov/state-agencies/audits/2019/06/18/safety-seized-dogs-followState Comptroller DiNapoli Releases School District Audits
… fuel expenditures by at least $10,929, including $8,669 in unnecessary fees, if fuel was purchased through the Office … fuel card vendor began to assess a high-credit risk fee in March 2019. East Greenbush Central School District – Leave … risk of unauthorized use or access that could result in important data loss and a serious interruption in …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-school-district-auditsComptroller DiNapoli Releases School Audits
… been issued. Bolivar-Richburg Central School District – Financial Management (Allegany County) Auditors compared … leave taken. Newburgh Enlarged City School District – Financial Management and Information Technology (Orange … inventory resulting in items not being recorded. Pine Valley Central School District – Financial Management …
https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-auditsIX.12.N Fund Availability and Interest Liability – IX. Federal Grants
… State agencies should contact the federal awarding agency to report the delay in posting the award authorization. If agencies are unable to contact the awarding agency, then contact your Account … it is demonstrated that the state paid out its own funds for federal program purposes prior to receiving federal …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12n-fund-availability-and-interest-liabilityCost-Saving Ideas: Using State Contracts to Acquire Goods or Services
… The procurement process goal is to obtain goods and services that are both high in quality and low in cost. The time and effort spent researching, soliciting and negotiating to …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-using-state-contracts-acquire-goods-or-servicesCanarsie Childhood Center, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Canarsie Childhood … (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented … To determine whether costs reported by Canarsie Childhood …
https://www.osc.ny.gov/state-agencies/audits/2022/02/01/canarsie-childhood-center-inc-compliance-reimbursable-cost-manualSelected Wage Investigation Procedures
… Objective To determine if the Department of Labor (Department) is … investigation procedures, including conducting outreach to claimants about case status and recovered wages. Our audit … To determine if the Department of Labor is following its wage investigation procedures …
https://www.osc.ny.gov/state-agencies/audits/2021/03/03/selected-wage-investigation-proceduresHousing Trust Fund Corporation – Oversight of the Residential Emergency Services to Offer Home Repairs to the Elderly Program
… to when RESTORE funds were made available to LPAs, thereby delaying the start of projects and assistance to seniors. Key …
https://www.osc.ny.gov/state-agencies/audits/2021/07/15/housing-trust-fund-corporation-oversight-residential-emergency-services-offer-home-repairsBank Street College of Education – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by the Bank Street College of Education (Bank Street) on its Consolidated Fiscal Report (CFR) were reasonable, … To determine whether the costs reported by the Bank Street College of Education on its Consolidated Fiscal Report …
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/bank-street-college-education-compliance-reimbursable-cost-manualLeague Treatment Center – Compliance With the Reimbursable Cost Manual
… ended June 30, 2014. About the Program LTC is a New York City-based not-for-profit organization authorized by SED to provide preschool special education services to children with … of 163 students in its cost-based programs. The New York City Department of Education (DOE) refers students to LTC and …
https://www.osc.ny.gov/state-agencies/audits/2019/12/16/league-treatment-center-compliance-reimbursable-cost-manualNichols Joint Fire District – Procurement (2025M-103)
… Board of Fire Commissioners (Board) and officials use a competitive process to procure goods and services? Audit … to compete. The District purchased approximately $592,000 in goods and services during the audit period. Audit Summary … use a competitive process to procure goods and services in accordance with statutory requirements set forth in New …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/09/nichols-joint-fire-district-procurement-2025m-103State Comptroller DiNapoli Releases School District Audits
… The district has not performed a payroll audit or payout test (e.g., requiring employees to pick up their …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-school-district-auditsDiNapoli: New Federal Funds Give New York a Chance To Expand Broadband, Close Digital Divide
… that address affordability, equity, and digital skills training needs. In addition to the nearly $665 million in … accountability for progress. Analysis Economic and Policy Insights – New Federal Dollars for Broadband Deployment … Broadband Challenges in New York State Economic and Policy Insights – Making Strides on Broadband Affordability New NY …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-new-federal-funds-give-new-york-chance-expand-broadband-close-digital-divideCreate Users and Assign Roles
… To help manage the account, you can grant access and delegate authority to other staff in your organization. (Your User ID and … To help manage the account you can grant access and delegate authority to other staff in your organization …
https://www.osc.ny.gov/state-vendors/vendrep/create-users-and-assign-rolesTown of Middlesex – Board Oversight – Code Enforcement Revenues (2026M-4)
… complete report – pdf] Audit Objective Did the Town of Middlesex (Town) Town Board (Board) ensure that code … Did the Town of Middlesex Town Town Board Board ensure that code enforcement …
https://www.osc.ny.gov/local-government/audits/town/2026/05/29/town-middlesex-board-oversight-code-enforcement-revenues-2026m-4Real Property Tax Cap Information - Glossary
… Ad Valorem Taxes – Taxes based on property value used to fund general government operations. These taxes are … Growth Factor – The amount local governments are permitted to increase their real property tax levies. Either two … See “Carryover”. Carryover - Amount by which the tax levy for the prior fiscal year was below the tax levy limit for …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-information-glossaryXII.6.N Paying the New York Independent Systems Operator – XII. Expenditures
… advises Business Units how to process payments to the New York Independent Systems Operator (NYISO). NYISO provides electricity to Business Units throughout New York State and has historically billed Business Units on … advises Business Units how to process payments to the New York Independent Systems Operator NYISO …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6n-paying-new-york-independent-systems-operatorVII.3.B AP Adjustment Voucher – Treasury Requirements – VII. State Revenues and Appropriated Loan Receivables
… screens. Via Interoffice Mail Via U.S. Postal Service New York State Taxation & Finance Division of Treasury - Accounting 110 State Street, 2nd Floor Albany, NY 12207 New York State Taxation & Finance Division of Treasury - …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3b-ap-adjustment-voucher-treasury-requirementsArchived: Legislative Session 2023–2024
… records by the New York State Comptroller. Passed the Senate Protest Procedures – A.7405/S.6942 (McDonald/Cooney) – … a statewide elected office, or their authorized political committee, during a certain restricted period; requires a candidate, officeholder, or political committee that receives such contributions to return or …
https://www.osc.ny.gov/legislation/archived-legislative-session-2023-2024Reporting and Utilization of Bias Incident Data
… collecting, recording, and reporting bias incident statistics and utilizing the data for management decisions. … agencies throughout the State to collect and report statistics on hate crimes to the Division of Criminal Justice … collecting recording and reporting bias incident statistics and utilizing the da …
https://www.osc.ny.gov/state-agencies/audits/2014/09/25/reporting-and-utilization-bias-incident-data