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… Purpose The objective of our examination was to determine whether DEC’s use of fuel cards complied with the Office of General Services’ (OGS) Fuel Card Services … DEC supervisors review, approve, and monitor fuel logs on a regular basis and follow up as appropriate. Have your …
https://www.osc.ny.gov/state-agencies/audits/2018/03/05/generic-pinsVillage of Ocean Beach – Credit Card Usage (2022M-206)
… Beach (Village) Board of Trustees (Board) ensured that employees appropriately used Village credit cards. Key Findings The Board did not ensure that … the Village’s credit cards. We reviewed all 3,108 credit card transactions paid during the audit period totaling …
https://www.osc.ny.gov/local-government/audits/village/2023/06/30/village-ocean-beach-credit-card-usage-2022m-206Rondout Valley Central School District – Fixed Assets (2023M-36)
… officials did not properly account for and monitor all of the District’s fixed assets. As a result, there is an … risk fixed assets could be lost, stolen or misused. Of the 80 fixed assets totaling $856,681 we reviewed, 64 … assets with a combined cost of $79,383 were not recorded on the District’s inventory list. For example, these assets …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/rondout-valley-central-school-district-fixed-assets-2023m-36Comptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … Operations (Albany County) The school contracts with a not-for-profit foundation for various services. The … the foundation is not sufficiently detailed to determine how the delivery of services will be measured and the fee …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-school-auditsState Agencies Bulletin No. 1946
… update PayServ with the agency name and address provided by agencies. Control-D Reports The following Control-D report …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1946-verification-agency-return-address-employee-form-w-2-wage-and-taxCentral New York Regional Market Authority – Internal Controls Over Selected Financial Operations (2015M-235)
… April 1, 2014 through May 31, 2015. Background The Central New York Regional Market Authority is located in the City of … Onondaga County and was established as a centrally located food distribution center serving Cayuga, Cortland, Madison, …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/12/31/central-new-york-regional-market-authority-internal-controls-overTheresa Fire District – Board Oversight and Financial Management (2021M-60)
… reports with the Office of the State Comptroller (OSC) in a timely manner. The 2017 through 2019 annual reports were … records. The Board did not adopt realistic budgets based on historic trends. The District ended 2019 with $345,000 in surplus fund balance – enough to fund nearly two years’ of …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/06/18/theresa-fire-district-board-oversight-and-financial-management-2021m-60William Floyd Union Free School District – Payroll (2016M-165)
… $222.9 million. Key Findings District officials did not adequately segregate payroll duties or establish … controls over the payroll process. The District does not have adequate procedures in place to ensure overtime is preapproved, and District officials generally did not preapprove overtime worked by employees. No one …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/william-floyd-union-free-school-district-payroll-2016m-165Long Lake Central School District – Payroll (2016M-90)
… or salaries to be paid; making changes to employees’ pay rates, withholdings and deductions; performing transfers …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/long-lake-central-school-district-payroll-2016m-90Gates Fire District – Board Oversight of Long-Term Planning (2024M-10)
… and addressing future operating and capital needs. In addition, the Board’s ability to assess the effect of … written long-term financial and capital plans to be used in conjunction with the budget process. Maintain reasonable, …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/06/07/gates-fire-district-board-oversight-long-term-planning-2024m-10Village of Remsen Audit Follow Up – 2020M-119-F
… was unable to provide a reasonable explanation for taking no corrective action. … village audit remsen follow up …
https://www.osc.ny.gov/local-government/audits/village/2023/10/13/village-remsen-audit-follow-2020m-119-fSwan Lake Fire District – Internal Controls Over Financial Operations (2013M-258)
… Purpose of Audit The purpose of our audit was to determine whether District controls are adequate to ensure … June 27, 2013. Background The Swan Lake Fire District is a district corporation of the State, distinct and separate … Ensure that all applicable purchases comply with competitive bidding requirements prior to approving the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/29/swan-lake-fire-district-internal-controls-over-financial-operations-2013mOpinion 94-15
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Deposits and Investments … donations made to a school district from private sources in the form of gift, grant or bequest, the investment of …
https://www.osc.ny.gov/legal-opinions/opinion-94-15Climate Act Goals – Planning, Procurements, and Progress Tracking
… Program The Climate Act, effective January 1, 2020, is one of the most ambitious laws designed to address the negative impacts of climate change in the United States. The Climate Act … energy supply. The Climate Act requires that a minimum of 70% of statewide electric generation secured by …
https://www.osc.ny.gov/state-agencies/audits/2024/07/16/climate-act-goals-planning-procurements-and-progress-trackingOpinion 91-8
… e.g., Zagoreos v Conklin , 109 AD2d 281, 491 NYS2d 358 [2nd Dept 1985]; Matter of Tuxedo Conservation Taxpayers Ass'n … Board of the Town of Tuxedo , 69 AD2d 320, 418 NYS2d 638 [2nd Dept 1979]; Conrad v Hinman , 122 Misc 2d 531, 471 NYS2d …
https://www.osc.ny.gov/legal-opinions/opinion-91-8DiNapoli Appoints Anastasia Titarchuk Chief Investment Officer of the New York State Common Retirement Fund
New York State Comptroller Thomas P DiNapoli today announced his appointment of Anastasia Titarchuk as chief investment officer of the New York State Common Retirement Fund Titarchuk has served as the Funds interim CIO since July 2018
https://www.osc.ny.gov/press/releases/2019/08/dinapoli-appoints-anastasia-titarchuk-chief-investment-officer-new-york-state-common-retirement-fundState Comptroller DiNapoli Releases State Audits
… limiting its ability to develop achievable and appropriate strategies to meet the objective of the program. WCHCC did …
https://www.osc.ny.gov/press/releases/2016/11/state-comptroller-dinapoli-releases-state-auditsDiNapoli: Great Demand For NYS General Obligation Bonds Allows State to Reduce Costs to Taxpayers
… of bonds offered, which allowed the State to reduce yields in many maturities. Ultimately, retail orders supported over … RBC Capital Markets and Seibert Williams Shank & Co.. In addition, BofA Securities, Inc. acted as Lead Dealer …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-great-demand-nys-general-obligation-bonds-allows-state-reduce-costs-taxpayersRestitution Payments (2021-MS-2)
… cannot identify the source of all the money on deposit in their restitution accounts. As a result, some victims will … orders have remained unsatisfied for the longest period in a timely manner. … Determine whether County Probation …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/restitution-payments-2021-ms-2State Comptroller DiNapoli Releases Audits
… audits have been issued. New York City Department of Homeless Services (DHS) – Oversight of Contract Expenditures of Institute for Community Living, Inc. (2020-N-4) DHS …
https://www.osc.ny.gov/press/releases/2022/10/state-comptroller-dinapoli-releases-audits