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State Comptroller DiNapoli Releases Audits
… The Mitchell-Lama Housing program (Program) was created to provide affordable rental and cooperative housing to middle-income families. In exchange for low-interest mortgage loans and real property tax …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-auditsChenango Bridge Fire Company – Cash Receipts and Disbursements (2014M-300)
… amounts that should have been collected for fund-raising events. Key Recommendation Consider implementing procedures … the amount of items purchased and sold for fund-raising events and reconcile those amounts to determine the expected …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/chenango-bridge-fire-company-cash-receipts-and-disbursementsPutnam County – Probation Department Collection of Revenue (2014M-5)
… of Audit The purpose of our audit was to examine the Probation Department’s revenue collection process for the … comprises nine elected legislators. The County’s Probation Department is under the supervision of the Legislature and the New York State Division of Probation and Correctional Alternatives. Key Finding We found …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/putnam-county-probation-department-collection-revenue-2014m-5Town of Sheldon – Financial Management (2017M-261)
… through September 28, 2017. Background The Town of Sheldon is located in Wyoming County and has a population of approximately 2,410. General and highway fund …
https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-sheldon-financial-management-2017m-261Thurston Fire District – Financial Activity (2016M-430)
… November 14, 2016. Background The Thurston Fire District is a district corporation of the State, distinct and separate from the Town of Thurston in Steuben County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/08/thurston-fire-district-financial-activity-2016m-430Village of Voorheesville – Claims Processing (2014M-135)
… March 31, 2014. Background The Village of Voorheesville is located in Albany County and has a population of approximately 2,800. The Village is governed …
https://www.osc.ny.gov/local-government/audits/village/2014/07/25/village-voorheesville-claims-processing-2014m-135Village of Sharon Springs – Water Accountability (2014M-148)
… year totaled $686,730. Key Finding Village officials do not adequately monitor water operations. Key …
https://www.osc.ny.gov/local-government/audits/village/2014/09/26/village-sharon-springs-water-accountability-2014m-148Chappaqua Central School District – Financial Condition (2015M-193)
… Central School District is located in the Town of New Castle, Westchester County. The District, which operates six …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/chappaqua-central-school-district-financial-condition-2015m-193Hillside Fire District – Cash Receipts and Disbursements (2016M-284)
… January 1, 2015 through July 20, 2016. Background The Hillside Fire District is a district corporation of the … Hillside Fire District Cash Receipts and Disbursements …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/09/30/hillside-fire-district-cash-receipts-and-disbursements-2016m-284Opinion 95-14
… that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (personal computer for fire department); (ceremony to dedicate fire house and apparatus) INSURANCE LAW, §§9104, 9105: Unless … Whether a volunteer fire department may expend foreign fire insurance tax moneys …
https://www.osc.ny.gov/legal-opinions/opinion-95-14State Agencies Bulletin No. 170
… Additional Annual Salary Factors on the Additional Pay Panel. This Bulletin replaces the section titled "Ending … Actions No agency action is required on the Additional Pay panel when an employee has a status change (terminated, … pay). When these actions are reported on the Job Data 1 panel, the system will continue to automatically put an end …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/170-canceling-additional-annual-salary-factorState Comptroller DiNapoli Releases Audits
… Asset Management (2022-S-32) Capital assets include land, buildings, construction in progress, equipment, library …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-auditsCompliance With Payment Card Industry Standards
… legal and compliance issues, facility management, and IT security, including credit card payment processing. All … cards as a method of payment must comply with the Data Security Standards (DSS) established by the PCI Security Standards Council. The …
https://www.osc.ny.gov/state-agencies/audits/2019/12/13/compliance-payment-card-industry-standardsTown of Lyonsdale – Financial Condition, Board Oversight and Controls Over Fuel Inventory (2013M-163)
… the quantities of fuel purchased/delivered, dispensed, and on hand. These records should be periodically reconciled to physical inventories of fuel on hand. …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyonsdale-financial-condition-board-oversight-and-controls-over-fuel-inventoryCattaraugus County – Internal Controls Over Selected Financial Activities (2013M-68)
… Purpose of Audit The purpose of our audit was to examine the County’s internal controls over select financial activities for the period January 1, 2011 through December 19, 2012. … officials have not established policies and procedures to monitor the Microenterprise Development Loan Fund (MDLF) …
https://www.osc.ny.gov/local-government/audits/county/2013/07/05/cattaraugus-county-internal-controls-over-selected-financial-activities-2013m-68Downtown Ithaca Business Improvement District (DIBID) – Disbursements (2012M-252)
… property owners in the DIBID, five members who represent commercial tenants, one residential tenant member, three City …
https://www.osc.ny.gov/local-government/audits/district/2013/04/05/downtown-ithaca-business-improvement-district-dibid-disbursements-2012m-252State Agencies Bulletin No. 1717
… report will show three months of reissued payroll checks dating back to the voucher creation date. Questions Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1717-new-york-state-salary-exchange-and-reversal-checks-be-mailed-directlyOpinion 88-70
… of Warrensburg , 90 AD2d 916, 456 NYS2d 873, mot for lv to app den 58 NY2d 604, 459 NYS2d 1027; Meredith v Connally , 68 …
https://www.osc.ny.gov/legal-opinions/opinion-88-70Medicaid Program – Managed Care Premium Payments for Recipients With Comprehensive Third-Party Insurance
… Purpose To determine whether the Department of Health (Department) made Medicaid mainstream managed care premium payments on behalf of individuals who had comprehensive third-party health insurance coverage. The audit covered the period … To determine whether the Department of Health made Medicaid mainstream managed care premium payments …
https://www.osc.ny.gov/state-agencies/audits/2018/06/13/medicaid-program-managed-care-premium-payments-recipients-comprehensive-third-partyCompliance With Executive Order 111 – Agency Energy Efficiency Goals and Practices
… levels. NYSERDA was designated the lead entity responsible for coordinating implementation and assisting other ASEs to …
https://www.osc.ny.gov/state-agencies/audits/2013/10/17/compliance-executive-order-111-agency-energy-efficiency-goals-and-practices