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Motor Vehicle Theft and Insurance Fraud Prevention Program
… has a substantial impact on motor vehicle insurance rates in New York State. The MVTIF Prevention Demonstration Program … award amounts that were decided based on non-current crime statistics. We also found Program costs that lacked … subsequently through 2023) that were informed by 2014–2016 crime data and based on grant requests from 2017, and that …
https://www.osc.ny.gov/state-agencies/audits/2024/04/11/motor-vehicle-theft-and-insurance-fraud-prevention-programNew York State Fiscal Reform and Accountability Act
… Reform and Accountability act; to amend the state finance law and the public authorities law, in relation to contents of the state budget and the capital … to amend the state finance law and the public authorities law in relation to contents of the st …
https://www.osc.ny.gov/legislation/new-york-state-fiscal-reform-and-accountability-actIX.7.H Federal Funding Accountability and Transparency Act (FFATA) – IX. Federal Grants
… The Federal Funding Accountability and Transparency Act of 2006 (FFATA) was signed into law on … legislation required that federal contract, grant, loan, and other financial assistance awards of more than $25,000 be … report to the federal government information on sub-award and executive compensation. Effective with all grants with a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7h-federal-funding-accountability-and-transparency-act-ffataXI.18.D Sales and Compensating Use Tax Documentation – XI. Procurement and Contract Management
… State of tangible personal property or taxable services in excess of $300,000 during the immediately preceding four … sales tax quarters. The contractor must also certify in writing to the procuring agency that the requisite … The certification to the procuring agency must be included in the procurement record. The law provides that before a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18d-sales-and-compensating-use-tax-documentationCitywide Payment Services and Standards – Controls Over Payments
… Payments Services and Standards (CPSS) unit has controls in place to ensure that payments received by and processed on … customer satisfaction. Payments can be made online, in-person, or by mail to a bank lockbox. CPSS administers the … issues, which is one of the Dashboard’s stated uses. In May 2022, CPSS reports showed $20.6 million in real …
https://www.osc.ny.gov/state-agencies/audits/2024/08/01/citywide-payment-services-and-standards-controls-over-paymentsState Comptroller DiNapoli Releases Municipal and School Audits
… million and the planned budget gaps were not realized and it reported a surplus fund balance that exceeded the … maintain complete and accurate information technology (IT) inventory records and develop an IT contingency plan. As a result, BOCES officials cannot …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-and-school-auditsTown of Wells – Records and Reports (2024M-59)
… financial operations. All nine balance sheet accounts for 2022 and six accounts (67 percent) for 2023 were not accurate. Two accounts were overstated by a … not agree with general ledger cash balances at month-end for 18 of the 40 (45 percent) bank reconciliations we …
https://www.osc.ny.gov/local-government/audits/town/2024/08/23/town-wells-records-and-reports-2024m-59Westchester County – Court and Trust Funds (2024-C&T-3)
… made pursuant to court orders commonly involve surplus money from foreclosures and contract disputes resulting in a … annual basis to the State Comptroller accounting for all money, securities and other properties deposited to courts … Recommendations The Commissioner should ensure that all money deemed abandoned property is paid to the State …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/08/23/westchester-county-court-and-trust-funds-2024-ct-3Steuben County – Court and Trust Funds (2024-C&T-4)
… the court and then delivered to the County Commissioner of Finance (Commissioner) for safekeeping. Payments made … lien. 1 These actions are recorded in the County Clerk’s office when payments are deposited as required by … the Surrogate’s Court. Together, the Commissioner, County Clerk and Surrogate’s Court must develop sound procedures and …
https://www.osc.ny.gov/local-government/audits/county/2024/09/13/steuben-county-court-and-trust-funds-2024-ct-4Long Island Experienced Gains in Farms and Farmland
… supply system. This is especially true on Long Island. It was the only region in the state to see the numbers climb … the 2022 USDA Agriculture Census released this year. It provides a comprehensive breakdown of farming across … While the state has adopted programs to protect farmland, it should continue to evaluate the efficacy of these policies …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-agriculture-report-reveals-economic-growth-and-challenges-facing-new-york-farms-long-islandOrleans County – Court and Trust Funds (2024-C&T-6)
… – pdf] Purpose of Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the … 1, 2021 through November 1, 2024. Background Pursuant to a court order, certain assets may be provided to the court …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/12/13/orleans-county-court-and-trust-funds-2024-ct-6Genesee County – Court and Trust Funds (2024-C&T-7)
… appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through … foreclosures and contract disputes resulting in a mechanic’s lien. 1 These actions are recorded in the County Clerk’s … entrusted to the Treasurer for safekeeping by order of the Surrogate’s Court. Together, the Treasurer, County Clerk and …
https://www.osc.ny.gov/local-government/audits/county/2025/01/10/genesee-county-court-and-trust-funds-2024-ct-7Climate Act Goals – Planning, Procurements, and Progress Tracking
… Objectives To determine if the Public Service Commission (PSC) and the … and Development Authority (NYSERDA) adequately planned to achieve the Climate Leadership and Community Protection …
https://www.osc.ny.gov/state-agencies/audits/2024/07/16/climate-act-goals-planning-procurements-and-progress-trackingBroker Search for Internal Equity and Fixed Income
… Fund (Fund) will commence its next Broker-Search in February 2026, with responses due approximately 3 months … process will also be required for any changes in primary or secondary coverage following a firm’s initial … and the OSC Inspector General at [email protected] in the event it becomes aware of a violation of such …
https://www.osc.ny.gov/common-retirement-fund/resources/broker-search-internal-equity-and-fixed-incomeState Comptroller DiNapoli Releases Municipal and School Audits
… and reliable accounting records were not maintained. For example, the Dec. 31, 2022 ending bank statement balances …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-and-school-auditsState Comptroller DiNapoli Releases Municipal and School Audits
… detailed, up-to-date inventory records. The IT inventory list included at least 400 active IT devices that were … one inkjet printer with an unknown cost were not recorded in the IT inventory list. Hammond Fire District – Board Oversight (St. Lawrence …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-and-school-audits-0Physical and Financial Conditions at Selected Mitchell-Lama Developments
… Housing Preservation and Development are being maintained in a manner that protects the health and safety of residents, … The Mitchell-Lama Housing Program (Program) was created in 1955 to provide affordable rental and cooperative (co-op) … for management services; these agreements must be approved in writing by HPD. The managing agents of Mitchell-Lama …
https://www.osc.ny.gov/state-agencies/audits/2024/09/30/physical-and-financial-conditions-selected-mitchell-lama-developmentsYates County – Court and Trust Funds (2025-C&T-1)
… money from foreclosures and contract disputes resulting in a mechanic’s lien. These actions are recorded in the County Clerk’s office when payments are deposited as required by court order. Additionally, in certain circumstances, funds from estates are entrusted to …
https://www.osc.ny.gov/local-government/audits/county/2025/04/18/yates-county-court-and-trust-funds-2025-ct-1IX.11.C Single Audit Act and Uniform Guidance – IX. Federal Grants
… Single Audit Act (The Act) was first enacted by Congress in 1984 and was intended to establish uniform audit … and guidelines to implement the provisions of the Act. In 1985, the OMB issued administrative Circular A-128, Audits … to provide guidance to state and local governments in implementing the provisions of the Single Audit Act and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11c-single-audit-act-1984Physical Accessibility to Programs and Services (2025MS-1)
… , Town of Woodbury Executive Summary More than one in four adults in the United States have some type of disability and more than one in 10 have a mobility disability with serious difficulty …
https://www.osc.ny.gov/local-government/audits/city/2025/05/06/physical-accessibility-programs-and-services-2025ms-1