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Facility Structure, Safety, and Health Code Waivers (Follow-Up)
… Purpose To determine the extent of implementation of the four recommendations included in our initial audit … codes and safety regulations issued by the Department of Health (Department). Regulations permit the Department to …
https://www.osc.ny.gov/state-agencies/audits/2016/12/08/facility-structure-safety-and-health-code-waivers-followEssex County Sheriff’s Department – Internal Controls Over Cash Receipts and Disbursements (2013M-35)
… Purpose of Audit The purpose of our audit was to examine the Sheriff’s Departments’ … in northeastern New York State and has a population of approximately 39,000. The County is governed by the Board of Supervisors which comprises 18 members, one of whom also …
https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-sheriffs-department-internal-controls-over-cash-receipts-andEssex County Probation Department – Internal Controls Over Financial Operations (2013M-38)
… to September 30, 2012. Background Essex County is located in northeastern New York State and has a population of … were not properly accounted for, secured, and deposited in a timely manner. The Department’s failure to establish … while intoxicated (DWI) administrative fees has resulted in an inequitable assessment of fees to probationers and a …
https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-probation-department-internal-controls-over-financial-operationsUpstate Cerebral Palsy – Compliance With the Reimbursable Cost Manual
… With the Reimbursable Cost Manual (2014-S-3) LaSalle School: Compliance With the Reimbursable Cost Manual …
https://www.osc.ny.gov/state-agencies/audits/2015/11/05/upstate-cerebral-palsy-compliance-reimbursable-cost-manualAlbany County Probation Department – Internal Controls Over Financial Operations (2013M-340)
… Purpose of Audit The purpose of our audit was to determine if the Department has adequate internal controls over its … comprises 39 County Legislators. The Albany County Probation Department collected $464,508 and $542,187 in … and 2012, respectively. Key Findings County officials have not ensured that the Department account clerks’ financial …
https://www.osc.ny.gov/local-government/audits/county/2014/02/07/albany-county-probation-department-internal-controls-over-financial-operationsLockport Housing Authority – Executive Director’s Compensation (2015M-329)
… 29, 2015. Background The Lockport Housing Authority is located in the City of Lockport in Niagara County. The … operates six properties in the City of Lockport, providing a total of 352 housing units. The Authority can also issue … compare the Executive Director’s compensation with what it had authorized or monitor the Executive Director’s …
https://www.osc.ny.gov/local-government/audits/city/2016/05/06/lockport-housing-authority-executive-directors-compensation-2015m-3292018 Annual Audit
… Board’s FMIS. Claims were reviewed and approved by staff at the: (i) Board, (ii) Special Funds Conservation Committee …
https://www.osc.ny.gov/state-agencies/audits/2020/02/21/2018-annual-auditHeadstart of Rockland, Inc. – Compliance With the Reimbursable Cost Manual
… as needed. Other Related Audits/Reports of Interest School for Language and Communication Development: Compliance …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/headstart-rockland-inc-compliance-reimbursable-cost-manualTown of Bolivar – Community Development Block Grant (2013M-353)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s … or implement procedures to track CDBG funding and document how the grants were spent and that the intended objectives …
https://www.osc.ny.gov/local-government/audits/town/2014/03/07/town-bolivar-community-development-block-grant-2013m-353The Child Development Council, Inc. – Compliance With the Reimbursable Cost Manual
… Background TCDC, a not-for-profit organization located in Johnson City, New York, provides preschool special … reported costs must comply with the guidelines specified in the RCM. For the fiscal year ended June 30, 2014, TCDC reported about $1.8 million in reimbursable costs on its CFR for the rate-based preschool …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/child-development-council-inc-compliance-reimbursable-cost-manualCity of Poughkeepsie – Budget Review (B6-17-1)
… the significant revenue and expenditure projections in the City's adopted budget for the 2017 fiscal year are … reasonable. Background The City of Poughkeepsie, located in Dutchess County, has had a general fund balance deficit … the period from 2011 through 2015, causing the increase in the general fund balance deficit. Key Findings The City’s …
https://www.osc.ny.gov/local-government/audits/city/2017/02/09/city-poughkeepsie-budget-review-b6-17-1Canajoharie Central School District – Financial Condition and Extra-Classroom Activity Fund (2015M-339)
… and properly managed fund balance and reserves and if District officials properly managed extra-classroom activity … August 31, 2015. Background The Canajoharie Central School District is located in the Towns of Canajoharie, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/canajoharie-central-school-district-financial-condition-and-extraRichford Fire District – Long-Term Planning and Board Oversight (2024M-55)
… Ensure the annual financial reports (AFR) were filed in accordance with New York State General Municipal Law (GML) … it used to make financial decisions were inaccurate. In addition, three of the five Commissioners did not comply … 176-e which required them to complete fiscal training in a timely manner, and while not required, the Treasurer had …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/06/richford-fire-district-long-term-planning-and-board-oversight-2024m-55Wayland-Cohocton Central School District – Lead Testing and Reporting (2024M-118)
… not have a sampling plan to identify all potential outlets for sampling. District officials also did not have a remedial …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/17/wayland-cohocton-central-school-district-lead-testing-and-reporting-2024mSecurity Over Critical Systems (Follow-Up)
… of Environmental Conservation or Federal Energy Regulatory Commission regulations. HRBRRD must also abide by Payment …
https://www.osc.ny.gov/state-agencies/audits/2025/04/23/security-over-critical-systems-followEarnings Limits – Enhanced Reporting
… $330,000 April 1, 2022 – March 31, 2023 $305,000 April 1, 2021 – March 31, 2020 $290,000 April 1, 2020 – March 31, 2021 $285,000 April 1, 2019 – March 31, 2020 $280,000 April 1, 2018 – March 31, 2019 …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/earnings-limitsComptroller DiNapoli Statement on 15th Anniversary of 9/11
… horrific and devastating terrorist attacks took the lives of more than 2,750 people in Lower Manhattan on September 11, … and is prospering. As my recent report shows, the number of people living in the neighborhood has doubled and the number of children has tripled. What our enemies tried to destroy is …
https://www.osc.ny.gov/press/releases/2016/09/comptroller-dinapoli-statement-15th-anniversary-911Online and Computer-Aided Training – Travel and Conference Expense Management
… may find that it is necessary or cost-advantageous to use online trainings 13 (e.g., webinars and tutorials) and other … the training needs and requirements of their staff. Using online training methods can be a convenient and economical … The Academy for New York State’s Local Officials … Using online training methods can be a convenient and economical …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/online-and-computer-aided-trainingState Agencies Bulletin No. 769
… Purpose To provide instructions for entering SRA and TDA deductions … December 21, 2007 for Administration agencies. If a change to the employee’s current deduction or Goal Amount for 2008 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/769-instructions-entering-supplemental-retirement-annuity-sra-and-taxBuffalo Hearing & Speech Center, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs and revenues reported by … the Center provides preschool special education services to children with disabilities who are between three and five …
https://www.osc.ny.gov/state-agencies/audits/2021/05/27/buffalo-hearing-speech-center-inc-compliance-reimbursable-cost-manual