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Enforcement of Commission Orders and Other Agreements
… Objective To determine whether the Public Service Commission … performance plans) and uses its enforcement power to hold utilities accountable when the terms and conditions …
https://www.osc.ny.gov/state-agencies/audits/2020/03/03/enforcement-commission-orders-and-other-agreementsArchived Publications
… Fiscal Stress Monitoring System (FSMS). FSMS was updated in November 2017. Access to these materials is being … Fiscal Stress Monitoring System FSMS FSMS was updated in November 2017 …
https://www.osc.ny.gov/local-government/fiscal-monitoring/archived-publicationsTown of Carmel - Procurement (2019M-179)
Determine whether Town officials procured goods and services according to the purchasing policy and General Municipal Law GML
https://www.osc.ny.gov/local-government/audits/town/2020/04/03/town-carmel-procurement-2019m-179Cortland County - Financial Management and Reporting (2019M-162)
… The Legislature: Failed to address extended vacancies in key financial positions. Failed to address deficiencies identified in previous audits and will pay at least $428,800 to several … accounting records. Did not have policies and procedures in place to receive or ensure others received critical …
https://www.osc.ny.gov/local-government/audits/county/2019/11/27/cortland-county-financial-management-and-reporting-2019m-162Town of Chili - Financial Management and Cash Receipts (2019M-167)
… [read complete report - pdf] Audit Objective To determine whether the Board and Town officials adopted realistic budgets and …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-chili-financial-management-and-cash-receipts-2019m-167Management of Energy Consumption
… could have saved approximately $930,000 in energy costs for 2010. Key Recommendations Develop and implement a plan to reduce energy consumption. Retain energy usage data for all OCFS facilities so reduction achievements can be …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/management-energy-consumptionSelected Aspects of Discretionary Spending
… Purpose To determine whether the Rochester-Genesee Regional … and properly approved. Our audit period was April 1, 2010 to March 31, 2012. Background The Rochester-Genesee Regional …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-0DiNapoli: Medicaid Redesign Presents Opportunities and Risks
… on the program rose by an average 5.3 percent annually from 2001 through 2010. From 2010 through 2013, New York held average annual … beneficiaries, or 12.3 percent, reaching 5.3 million, from 2010 through 2013. Total enrollment is expected to …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-medicaid-redesign-presents-opportunities-and-risksIX.4.J State Requirements in Support of CMIA Implementation – IX. Federal Grants
… For most federal programs subject to CMIA, interest liabilities will be calculated from the SFS … supplying information needed for such calculations. Guide to Financial Operations REV. 03/19/2012 … For most federal programs subject to CMIA interest liabilities will be calculated from the SFS …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix4j-state-requirements-support-cmia-implementationOntario County Four Seasons Development Corporation – Procurement (2021M-197)
… always seek competition or maintain adequate documentation of purchasing processes when procuring goods and services. The Corporation's procurement policy (Policy) lacks a provision for sole … that the purchasing process is followed. We reviewed payments totaling $305,033 to nine vendors with aggregate …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/04/29/ontario-county-four-seasons-development-corporationImplications for the Future – 2021 Financial Condition Report
… pandemic will heavily influence economic activity for the foreseeable future. Outbreaks of new variants, … services and other essential programs. In recent years, for example, new federal funding has helped to extend health … level until SFY 2023-24. However, total tax collections for SFY 2020-21 ended the year $6.8 billion higher than …
https://www.osc.ny.gov/reports/finance/2021-fcr/implications-futureIII.6 SFS Reporting – III. Statewide Financial System (SFS)
… and/or a peak number of users accessing the SFS at any given time. When possible, agency financial system users …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii6-sfs-reportingCity of Johnstown – Financial Management (2020M-134)
… maintained accurate and complete financial information to adequately manage operations. Key Findings City officials … not maintain accurate and complete financial information to adequately manage operations. The City Treasurer … (Council) did not have accurate financial information to monitor the City’s financial condition, and does not know …
https://www.osc.ny.gov/local-government/audits/city/2021/03/19/city-johnstown-financial-management-2020m-134Briarcliff Manor Union Free School District - Procurement (2020M-173)
… for three out of the six professional service providers in the past five years. Key Recommendation Ensure periodic …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/26/briarcliff-manor-union-free-school-district-procurement-2020m-173Local Government Ethics
… Comptroller DiNapoli's Legislative Program Legislative Session 2015-2016: A.7669 (Magnarelli) – Relates to conflicts of interest of municipal officers and employers; codes of ethics and …
https://www.osc.ny.gov/legislation/local-government-ethics-0Morley Volunteer Fire Company – Misappropriation of Funds (2023M-154)
… officials provided oversight of financial operations to ensure funds were safeguarded. Key Findings Company … did not provide oversight of financial operations to ensure funds were safeguarded. As a result, the former Treasurer was able to misappropriate $64,972 of Company funds from January 2016 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/03/22/morley-volunteer-fire-company-misappropriation-funds-2023m-154Opinion 88-66
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … author for purposes of this title, and, unless the parties have expressly agreed otherwise in a written instrument … did not identify the federal program and did not set forth any of its provisions, we can only generally note that the …
https://www.osc.ny.gov/legal-opinions/opinion-88-66Opinion 88-65
… p 25, superseded. A municipality may adopt a local law for the issuance of tax receipts by the collecting officer to … within the state which receives money from a mortgagor for the purpose of payment of real property taxes on such … provide to the mortgagor any paid bill it has received for the payment of such taxes. Such bill shall be enclosed …
https://www.osc.ny.gov/legal-opinions/opinion-88-65Course Offerings (Follow-Up)
… of implementation of the seven recommendations included in our initial audit report, Course Offerings (Report … were enrolled at CUNY’s 25 campuses. The annual tuition in fall 2022 for a New York State resident pursuing a … full-time bachelor’s degree-seeking students who enrolled in 2018 (the most recent entering class with published …
https://www.osc.ny.gov/state-agencies/audits/2023/10/25/course-offerings-followState Comptroller DiNapoli Statement on Proposed SEC Rule Changes
… most significant actions to restrict shareholder rights in the SEC’s history. There is no credible evidence to … most significant actions to restrict shareholder rights in the SECs history …
https://www.osc.ny.gov/press/releases/2019/11/state-comptroller-dinapoli-statement-proposed-sec-rule-changes