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Street Construction-Related Permits (Follow-Up)
… of implementation of the nine recommendations included in our initial audit report, Street Construction-Related Permits (Report 2020-N-6 ). About … environmentally responsible movement of people and goods in the City of New York and to maintain and enhance the …
https://www.osc.ny.gov/state-agencies/audits/2025/04/10/street-construction-related-permits-followSelected Programs to Assist Businesses in New York City
… Objectives To determine whether the New York City Department of Small Business Services provided available services under the … To determine whether the New York City Department of Small Business Services provided …
https://www.osc.ny.gov/state-agencies/audits/2024/03/14/selected-programs-assist-businesses-new-york-citySeaford Union Free School District – Capital Assets (2024M-112)
… July 01, 2021 – May 31, 2023. We extended the audit period to July 17, 2023 to review the District’s most recent inventory list. … from furniture, vehicles, equipment and machinery to buildings and land. School districts (districts) also …
https://www.osc.ny.gov/local-government/audits/school-district/2025/11/21/seaford-union-free-school-district-capital-assets-2024m-112State Comptroller DiNapoli Releases Municipal & School Audits
… relied on an engineering firm and a financial advisor to manage capital projects, it was not aware of project … aid before being entitled to it. In addition, if officials do not claim approximately $1.5 million in eligible project … Had the district claimed all eligible services, it would have realized revenues totaling $23,169. Town of …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-audits-1DiNapoli Announces New $7 Million Investment in Northern Ireland
… market," said Stephen O’Neill, Managing Director of 57 Stars. “Northern Ireland enjoys an innovative technology … Fund. The firm was selected following an analysis by 57 Stars LLC, which manages the Emerging Europe Fund. The Common Retirement Fund and 57 Stars continue to seek out opportunities throughout Northern …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-announces-new-7-million-investment-northern-irelandDiNapoli: Financial Plan Outlook Has Improved; State Should Now Commit to Further Increasing Reserves
… bolster reserve funds beyond planned levels to help us to weather the next crisis or recession.” Financial Plan … only $825 million in total deposits to the rainy day fund reserves are planned in SFY 2021-22, bringing total … is statutorily authorized. If collections remain above forecast and are not needed to cover unanticipated expenses, …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-financial-plan-outlook-has-improved-state-should-now-commit-further-increasing-reservesDiNapoli: New York Can Do More to Enhance Strategies to Lower Suicide Rate
… implemented most of the recommendations from the state’s Suicide Prevention Task Force, auditors found that gaps in … communities. The Council Member’s sponsorship of Local Law 35, which requires mental health professionals in … and 66% reported they did not have access to timely crisis hotline call data. While the Department of Health (DOH) …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-new-york-can-do-more-enhance-strategies-lower-suicide-rateOpinion 2000-4
… a termination pay program where: the program is to provide an incentive to certain employees to separate from service, … bargaining, a termination pay program designed to provide an incentive to certain employees to terminate their … more years of service with the district would be offered an opportunity to participate in the program. The employees …
https://www.osc.ny.gov/legal-opinions/opinion-2000-4Accuracy of Reported Discharge Data (Follow-Up)
… the number of students discharged from City public high schools, in accordance with guidelines from the New York … without sufficient documentation under SED guidelines to support a discharge classification. Specifically, when we … Department of Education: Funding and Monitoring of the High School Attendance Improvement and Dropout Prevention …
https://www.osc.ny.gov/state-agencies/audits/2014/09/09/accuracy-reported-discharge-data-followHourly Based Information Technology Services
… Services (HBITS) vendors: (i) at the appropriate hourly bill rates; (ii) for consultants with the required months of … includes a pricing schedule that defines the hourly bill rate for standard and specialty job titles. The hourly bill rates for standard titles are based on job title, skill …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/hourly-based-information-technology-servicesHoags Corners Volunteer Fire Company, Inc. – Internal Controls (2014M-09)
… Purpose of Audit The purpose of our audit was to assess Fire Company controls over financial activities for … in Rensselaer County and provides fire protection services to the residents of Hoags Corners Fire District No. 1. The … Findings The by-laws provide limited guidance pertaining to issuing receipts. For example, although the by-laws …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/hoags-corners-volunteer-fire-company-inc-internal-controls-2014m-09Westford Fire District – Internal Controls Over Financial Operations (2013M-270)
… from the Town of Westford and Otsego County in which it is located. The Board of Fire Commissioners consists of … procedures. While the Board has adopted a code of ethics, it has not adopted purchasing and investment policies, as …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/westford-fire-district-internal-controls-over-financial-operations-2013mTapestry Charter School – Internal Controls Over Credit and Debit Cards (2013M-271)
… audit was to examine the School’s internal controls over credit and debit card use for the period July 1, 2011, to … approximately $10 million. Key Findings While the School’s credit card policy adequately addresses many control … should be considered. The policy does not define how many credit card accounts may be established, limit the number of …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/tapestry-charter-school-internal-controls-over-credit-and-debit-cardsKing Center Charter School – Purchasing (2013M-215)
… provide appropriate guidance as to when written or verbal price quotes should be obtained and when items must be … often did not properly document verbal or written price quotations when making purchase decisions. For example, … have adequate documentation to demonstrate that the lowest price was obtained. We reviewed 12 disbursements associated …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/king-center-charter-school-purchasing-2013m-215Albany City School District – Separation Payments and Information Technology (2012M-251)
… period July 1, 2011, to August 31, 2012. Background The Albany City School District is located in the City of Albany, Albany County. The District is governed by the Board of … Albany City School District Separation Payments and …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/22/albany-city-school-district-separation-payments-and-informationVillage of Mastic Beach – Treasurer’s Office and Credit Cards (2014M-150)
… supporting two of the six payments to an office supply store. The Deputy Treasurer could not explain these … Follow-up on overpayments made to the office supply store and seek reimbursement if applicable. …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-mastic-beach-treasurers-office-and-credit-cards-2014m-150State Agencies Bulletin No. 1718
… is defined as parking provided to an employee on or near the business premises of the employer or on or near a location from which the employee commutes to work. It does not include parking at or near the employee’s home. Parking is provided by an employer …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1718-qualified-parking-benefitsIV.4.C General State Charges – IV. Accounting Codes - Uses and Descriptions
… contribution to the Dental Insurance plan. 60007 Dependent Care Advantage Employer contribution for employees in … Active Payments to EBF for active employees for dental and vision benefits administered by public employee unions. 60011 … Payments to EBF for retired employees for dental and vision benefits administered by public employee unions. 60015 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4c-general-state-chargesXI-A.9 Receiving – XI-A. Purchasing
… Logs Goods Packing Slips Bill of Lading Courier Delivery Number (e.g. FedEx, UPS) Specific Serial Numbers Receiving …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a9-receivingComptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … Johnstown – Payroll (Fulton County) The town board needs to improve its policies and procedures over payroll to ensure that officials maintain adequate time records, …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-2