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Town of Enfield – Purchasing (2016M-377)
… our audit was to evaluate the Town’s purchasing practices for the period January 1, 2015 through August 15, 2016. … Town Board. The Town’s 2016 budgeted appropriations for its general and highway funds totaled approximately … Key Findings Town officials did not seek competition for professional services. Town officials did not obtain the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-enfield-purchasing-2016m-377Cambridge Central School District – Internal Controls Over Extra-Classroom Activity Funds (2014M-63)
… Purpose of Audit The purpose of our audit was to determine if the District had established effective … activity fund. A faculty auditor had not been appointed to oversee the management of the activity fund. Cash receipts … for the activity fund. Appoint a faculty auditor to oversee the management of activity fund moneys. Properly …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/cambridge-central-school-district-internal-controls-over-extra-classroomVillage of Mill Neck – Financial Management (2014M-358)
… 1, 2011 through May 31, 2014. Background The Village of Mill Neck is located in Nassau County and has a population of … Village of Mill Neck Financial Management 2014M358 …
https://www.osc.ny.gov/local-government/audits/village/2015/02/20/village-mill-neck-financial-management-2014m-358Opinion 2007-1
… §12101 et seq .). This program operates seven days per week and is a “demand-responsive, advance reservation, curb …
https://www.osc.ny.gov/legal-opinions/opinion-2007-1Opinion 89-25
… that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Capital Reserve Fund (use of moneys in to pay debt service) -- Repair Reserve … to sell excess capacity in sewage treatment plant) GENERAL MUNICIPAL LAW, §§6-c, 6-d, 119, 119-a, 119-o; VILLAGE LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-89-25Comptroller DiNapoli Releases Municipal Audits
… announced his office completed audits of the Ballston Spa Public Library , Bovina Fire District , Brighton Memorial … employees. Village of Nelliston – Department of Public Works Payroll (Montgomery County) The board did not establish … time was accurately accounted for. Town of Tuscarora – Supervisor’s Records and Reports (Steuben County) The town …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-municipal-auditsOpinion 2002-7
… expenditure from reserve funds) -- Reserve Fund (authority to establish); (necessity for referendum) REFERENDUM -- Public Libraries (not required to expend monies from reserve fund) EDUCATION LAW §§259, … trustees of a school district public library may determine to accumulate library fund monies for capital purposes. The …
https://www.osc.ny.gov/legal-opinions/opinion-2002-7DiNapoli Releases Review of City's Proposed Budget and Financial Plan
… New York City Mayor Bill de Blasio’s budget proposal appropriately … gaps and to replenish reserves, according to a review of New York City’s financial plan released today by New York … The report notes, however, that the potential cost of labor negotiations casts a shadow of uncertainty on the …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-releases-review-citys-proposed-budget-and-financial-planDiNapoli Releases Fiscal Stress Scores
… A total of 20 local governments in New York State ended their fiscal year 2021 designated in some form of fiscal stress , down … fiscal stress scores for municipalities (excluding New York City) twice a year. The scores announced today are … A total of 20 local governments in New York State ended their fiscal year 2021 designated in …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-releases-fiscal-stress-scoresDiNapoli: New York City Job Growth Continues to Set Records
… unemployment rate fell from 9.3 percent in 2009 during the Great Recession to 4.1 percent in 2018, the lowest level … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-new-york-city-job-growth-continues-set-recordsCollege Readiness (Follow-Up)
… proficiency levels in English (reading and writing) and Math. Being college ready helps students be better prepared … a significant drop in proficiency in both English and Math between elementary school and middle school. For the …
https://www.osc.ny.gov/state-agencies/audits/2025/10/09/college-readiness-followMedicaid Program – Oversight of Health Homes
… Objective To determine whether the Department of Health (DOH) has provided adequate oversight of Medicaid Health Homes to ensure that appropriate care was provided and … extending through October 2024. About the Program The Health Home Program (Program), implemented in New York in …
https://www.osc.ny.gov/state-agencies/audits/2026/01/20/medicaid-program-oversight-health-homesMedicaid Program – Mainstream Managed Care Organizations: Administrative Costs Used in Premium Rate Setting
… costs in determining mainstream managed care premium rates. Our audit covered the period January 1, 2011 … monthly managed care premium rates, which are based, in part, on allowable MCO administrative costs. For this … The Department is required by the federal Centers for Medicare & Medicaid Services to create actuarially sound …
https://www.osc.ny.gov/state-agencies/audits/2016/10/13/medicaid-program-mainstream-managed-care-organizations-administrative-costs-used-premiumAll-Agency Contract Evaluation System
… in compliance with its All-Agency Contract Evaluation (ACE) review process and taking action where performance … whether MTA officials are reviewing and using the ACE ratings prior to awarding contracts. The audit covered … fieldwork was conducted until March 13, 2020. About the Program In 1997, the MTA implemented the ACE system, a …
https://www.osc.ny.gov/state-agencies/audits/2021/03/04/all-agency-contract-evaluation-systemHeat and Hot Water Complaints
… To determine whether the New York City (NYC) Department of Housing Preservation and Development (HPD) addresses heat and hot water complaints timely, issues notices of violation, and seeks the imposition and collection of penalties as appropriate. Our audit covered heat and hot …
https://www.osc.ny.gov/state-agencies/audits/2020/09/24/heat-and-hot-water-complaintsCitywide Payment Services and Standards – Controls Over Payments
… York City Department of Finance (DOF) Citywide Payments Services and Standards (CPSS) unit has controls in place to … CPSS, a unit within DOF’s Division of Treasury and Payment Services, is to deliver a citywide service for the acceptance … CPSS administers the Citywide Payments and Receivables Services System (System), a centralized payment repository …
https://www.osc.ny.gov/state-agencies/audits/2024/08/01/citywide-payment-services-and-standards-controls-over-paymentsManagement and Maintenance of Non-Revenue Service Vehicles
… services. As of October 6, 2020, Transit and MTA Bus had 1,950 non-revenue service vehicles (1,792 Transit and 158 MTA Bus) in its fleet. Non-revenue … (LSOs) are scheduled based on mileage intervals (3,500, 6,000, or 7,500, depending on the vehicle class) or 6 …
https://www.osc.ny.gov/state-agencies/audits/2023/01/26/management-and-maintenance-non-revenue-service-vehiclesState Agencies Bulletin No. 1906
… Line Number field. If applicable, update the Position Pool ID field on the Specific Information Page by expanding the Education and Government … employee’s record. Deleting Position Pools If a Position Pool is no longer used by the agency and should be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1906-reporting-line-number-and-budget-year-changes-fiscal-year-2021-2022State Comptroller DiNapoli Releases Municipal & School Audits
… Consequently, no fuel reconciliations were performed. West Genesee Central School District – Capital Assets … records and reports. Village of Deposit – Claims Auditing (Broome County) Of the 93 credit card …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Jamaica Economic Snapshot
… in the Greater Jamaica area in Queens are increasing at a rapid pace, according to a report released today by … in the Greater Jamaica area in Queens are increasing at a rapid pace according to a report released today by New …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-jamaica-economic-snapshot