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Town of Wilson –Purchasing (2014M-077)
… 11, 2014. Background The Town of Wilson is located in Niagara County and serves a population of approximately … awarded by a municipality’s purchasing agency located in the State of Minnesota. However, the documentation …
https://www.osc.ny.gov/local-government/audits/town/2014/07/25/town-wilson-purchasing-2014m-077State Comptroller DiNapoli Releases School District Audits
… did not maximize interest earnings for the district. In addition, officials did not formally solicit interest rate … was not adequately approved, supported and documented. In addition, a staff person received overtime pay that was … appropriations, exceeding the 4 percent statutory limit. In addition, district officials did not develop a …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-school-district-audits-0DiNapoli: Westchester Sisters Admit to Stealing $22,000 of Deceased Mother's Pension Payments
… against them to repay the stolen funds. Those who try to scam the retirement system will be held accountable. I …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-westchester-sisters-admit-stealing-22000-deceased-mothers-pension-paymentsMedicaid Program – Improper Medicaid Payments for Terminated Drugs
… State’s Medicaid program is administered by the Department of Health (Department) and is overseen at the federal level … Medicaid programs to reject these claims on the basis of the drug’s termination date (defined as either the expiration date of the final batch produced or the date the drug was recalled …
https://www.osc.ny.gov/state-agencies/audits/2020/09/17/medicaid-program-improper-medicaid-payments-terminated-drugsExamples from GASB Statement 34 - Sample City Statement of Revenues, Expenditures, and Changes in Fund Balances Governmental Funds
… GASB Statement 34 included in this bulletin, copyright by the Governmental Accounting Standards Board, 401 Merritt 7, … and Changes in Fund Balances Governmental Funds For the Year Ended December 31, 2002 General Fund HUD Programs … refunding bonds 38,045,000 38,045,000 Proceeds of long-term capital-related debt 17,529,560 1,300,000 …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-1DiNapoli Announces Sale of $914.3 Million State of New York General Obligation Refunding Bonds
… State Comptroller Thomas P. DiNapoli today announced the sale of $914.3 million State of New York General Obligation Series … bonds generating $112.4 million in debt service savings to the state on a net present value basis. The newly issued … State Comptroller Thomas P DiNapoli today announced the sale of $9143 million State of New York General …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-announces-sale-9143-million-state-new-york-general-obligation-refunding-bondsControls Over Unclaimed Bottle Deposits (Follow-Up)
… Purpose To determine the extent of implementation of the five recommendations included in our initial audit … Deposits (Report 2016-S-96 ). Background The Department of Taxation and Finance (Department) is responsible for … To determine the extent of implementation of the recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/controls-over-unclaimed-bottle-deposits-followSummit Security Services, Inc. (Summit)
… Purpose The objective of our examination was to determine whether individuals who performed security guard and fire safety director services at three New … Background Our office examined payments the Office of General Services (OGS) made to Summit Security Inc. …
https://www.osc.ny.gov/state-agencies/audits/2020/08/03/summit-security-services-inc-summitCity of Yonkers – Budget Review (B20-6-6)
… [ read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to identify issues which impact the … The purpose of our budget review was to identify issues which impact the City of …
https://www.osc.ny.gov/local-government/audits/city/2020/06/24/city-yonkers-budget-review-b20-6-6Town of Ballston – Water Fund Financial Operations (2012M-258)
… 31, 2011. Background The Town of Ballston is located in Saratoga County and has a population of approximately … year 2011, the Town reported a fund balance of $520,771 in its water fund. However, upon reviewing the general ledger … of $242,581 of capital project funds that were recorded in District 2. At the end of 2011, the Town recorded a fund …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-ballston-water-fund-financial-operations-2012m-258Town of Hopewell – Fund Balance and Budget Monitoring (2013M-231)
… of our audit was to review the Town’s financial management and budgeting practices, and its resultant financial condition for the period January … by the Town Board, which comprises four elected members and an elected Town Supervisor. The Town’s main operating …
https://www.osc.ny.gov/local-government/audits/town/2014/01/10/town-hopewell-fund-balance-and-budget-monitoring-2013m-231DiNapoli: Local Sales Tax Collections Drop Over 32 Percent in May
… Sales tax revenue for local governments in May fell 32.3 percent compared to … Comptroller Thomas P. DiNapoli. Sales tax collections for counties and cities in May totaled $918 million, or $437 … decline, amounting to $196 million in lost revenues for a single month. One major influence is consumers’ online …
https://www.osc.ny.gov/press/releases/2020/06/dinapoli-local-sales-tax-collections-drop-over-32-percent-mayCollege of Plattsburgh – Selected Employee Travel Expenses
… employees complied with rules and regulations and is free from fraud, waste, and abuse. Background New York … employees complied with rules and regulations and is free from fraud waste and abuse …
https://www.osc.ny.gov/state-agencies/audits/2013/04/25/college-plattsburgh-selected-employee-travel-expensesOversight of Critical Foster Care Program Requirements (Follow-Up)
… and Family Services (OCFS) regulates and supervises child welfare services, including foster care and adoption, through its Division of Child Welfare and Community Services. Regional Offices oversee the entities that provide child welfare services, including voluntary agencies (VAs) …
https://www.osc.ny.gov/state-agencies/audits/2020/02/03/oversight-critical-foster-care-program-requirements-followCompliance With Executive Order 88 – Energy Efficiency in State Buildings
… of BuildSmart NY– the Executive’s program for pursuing energy efficiency in certain New York State government … advancing economic growth, environmental protection, and energy security in the State. EO 88 is intended to accomplish … green jobs and stimulating the marketplace for clean energy and energy-efficient products and services. EO 88 …
https://www.osc.ny.gov/state-agencies/audits/2020/01/30/compliance-executive-order-88-energy-efficiency-state-buildingsAllocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act
… ensure that the operators of motor vehicles registered in New York possess adequate insurance coverage, or are … programs and assess these expenses on insurance carriers in proportion to their reported premiums. Certain fees paid … vehicles reduce the assessable expenses. Key Findings In general, the Department is appropriately allocating, …
https://www.osc.ny.gov/state-agencies/audits/2019/12/13/allocation-billing-and-collection-expenses-administering-motor-vehicle-financial-securitySt. Anne Institute – Compliance With the Reimbursable Cost Manual
… in non-program-related personal service costs, consisting of $6,010 in salaries and $1,277 in fringe benefits for … $6,917 in other than personal service costs, consisting of $2,434 in non-reimbursable account adjustment and bad … tuition reimbursement rates. Remind St. Anne officials of the pertinent SED guidelines that relate to the …
https://www.osc.ny.gov/state-agencies/audits/2019/12/10/st-anne-institute-compliance-reimbursable-cost-manualWadsworth Center Environmental Laboratory Approval Program
… Solid and Chemical Materials (Solid and Hazardous Waste); Air and Emissions; and Medical Marijuana. As of July 2019, ELAP had 468 approved laboratories (287 located in NYS, … 156 for the analysis of solid and hazardous waste, and 4 for the analysis of medical marijuana (labs can be approved …
https://www.osc.ny.gov/state-agencies/audits/2019/12/09/wadsworth-center-environmental-laboratory-approval-programEmerging Manager Program
… Our program has also compiled an Emerging Manager Definition and Life Cycle to assist in consistent screening, … strategies, the Fund can continue to meet its pension obligations in the future. Diversify the investment …
https://www.osc.ny.gov/common-retirement-fund/emerging-managerDiNapoli Releases Bond Calendar for Second Quarter
… which is for new money purposes. These anticipated sales in this second quarter compare to past planned sales of $5.34 … is released by the committee to assist participants in the municipal bond market. It is contingent upon execution …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-releases-bond-calendar-second-quarter