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Rensselaer County – County Bridge Maintenance (S9-13-6)
… The Department is responsible for the maintenance and repairs of approximately 60 County-owned bridges. It is not … action programs. The County does not track maintenance and repairs by bridge, which could make it more difficult to … repair a bridge. Key Recommendation Record and monitor repairs and maintenance by bridge. … Rensselaer County County …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/rensselaer-county-county-bridge-maintenance-s9-13-6Bethpage Fire District – Credit Card and Travel Expenditures (2017M-50)
… and separate from the Town of Oyster Bay and Nassau County in which it is located. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/09/bethpage-fire-district-credit-card-and-travel-expenditures-2017m-50Wallkill Hook, Ladder and Hose Company – Financial Activities (2016M-223)
… forms which require duplicate signatures verifying startup money and all money received. … Wallkill Hook Ladder and Hose Company …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/23/wallkill-hook-ladder-and-hose-company-financial-activitiesInternal Control
… (B-350 ) DOB Budget Bulletin for 2015 Certification NYS Office of the State Comptroller Policies and Procedures … Association (ISACA) Institute of Internal Auditors (IIA) NYS Internal Control Association (NYSICA) State & Federal Agencies NYS Division of Budget (DOB) NYS Office of the State …
https://www.osc.ny.gov/state-agencies/guidance/internal-controlCity of Hudson – Internal Controls Over Cash Receipts (2013M-102)
… from standard computer forms and printed on multi-use paper with numbers that were handwritten. Furthermore, one of …
https://www.osc.ny.gov/local-government/audits/city/2013/06/28/city-hudson-internal-controls-over-cash-receipts-2013m-102Early Childhood Learning Center of Greene County – Compliance With the Reimbursable Cost Manual
… (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) … expenses that lacked sufficient supporting documentation and $645 for certain non-audit services, depreciation, and advertising expenses that were not reimbursable. Key …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/early-childhood-learning-center-greene-county-compliance-reimbursable-cost-manualMaximus, Inc.
… the claimed savings. Background DOH added $435 million in contract amendments for services outside the scope of the … life of the contract to August 19, 2017. This is the third in a series of letters related to this contract. Key Findings … occurred because Maximus included the data centers staff in the same cost pool as bonus-eligible executives, even …
https://www.osc.ny.gov/state-agencies/audits/2015/04/23/maximus-incState Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … for approximately $718,000 less than it cost the town to purchase and renovate the center. Further, the board … offer for the property, did not use a real estate broker to identify potential buyers and did not publicly advertise …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-municipal-audits-0City of Glen Cove– Budget Review (B7-13-16)
… 2014 fiscal year are reasonable. Background The City of Glen Cove, located in Nassau County, issued debt totaling … systemic structural imbalances in its budget. … City of Glen Cove Budget Review B71316 …
https://www.osc.ny.gov/local-government/audits/city/2013/10/16/city-glen-cove-budget-review-b7-13-16Controls Over Selected Expenditures (Follow-Up)
… The Office of Victim Services’ (OVS) mission is to provide compensation to innocent victims of crime and their families … Victim Assistance Programs (VAPs); and to advocate for the rights and benefits of all innocent crime victims. OVS also … generally ensured that its expenditures for crime victim compensation claims, VAP grants, and FRE claims were made …
https://www.osc.ny.gov/state-agencies/audits/2020/09/02/controls-over-selected-expenditures-followCity of Lackawanna – Garbage Collection Fees (2021M-206)
… complete report - pdf ] Audit Objective Determine whether City of Lackawanna (City) officials properly assessed and billed solid waste …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-lackawanna-garbage-collection-fees-2021m-206Niagara County – County Bridge Maintenance (S9-13-2)
… The County’s budgeted expenditures totaled $335 million in 2012. The County Department of Public Works (DPW) is …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/niagara-county-county-bridge-maintenance-s9-13-2Hampton Bays Union Free School District – Claims Processing (2013M-333)
… were for legitimate District purposes and audited prior to payment. Despite minor deficiencies that were discussed with … to be for proper District purposes and audited prior to payment. However, purchase orders for 10 of the 25 claims …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/27/hampton-bays-union-free-school-district-claims-processing-2013m-333Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … the following school district audits have been issued. East Irondequoit Central School District – Payroll and Leave …
https://www.osc.ny.gov/press/releases/2019/11/comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases School Audits
… approximately $60 billion in federal, state and local funds. For additional background or a comment on a specific … projections as well as the anticipated use of reserve funds to aid in future budget preparations. However, district … officials have not prepared a formal analysis of reserve funds based on the district’s projected needs. As of June 30, …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-auditsXIV.9 Statewide Financial System Imaging and Attachment Guidance – XIV. Special Procedures
… in SFS as the sole document repository for their official records after ensuring compliance with the … The State General Schedule, issued by the New York State Archives, includes requirements for agencies on …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv9-statewide-financial-system-imaging-and-attachment-guidanceOpinion 88-21
… or recreation facilities to meet the needs generated by new subdivisions (1982 Opns St Comp No. 82-206, p 260; 1980 … fees so that the facilities are readily accessible to the new residents. This Office, in commenting on the analogous … the availability of park facilities for residents of new developments] may be achieved by the creation of a …
https://www.osc.ny.gov/legal-opinions/opinion-88-21State Comptroller DiNapoli and Department of Financial Services Superintendent Harris Designate New Banking Development District To Support Community Banking in South Bronx
… bank branch. DiNapoli has deposited $35 million in public funds in Ponce Bank to support their operations and provide … organizations. The deposit of State and New York City funds into our institution is critical to support our ability …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-and-department-financial-services-superintendent-harris-designate-newCompliance With School Safety Planning Requirements
… to plan for the unthinkable. Since 2000, New York State schools have been required to develop and regularly … not support that meetings were held monthly (as required by the City Regulations), were well planned, or covered … for responding to implied or direct threats of violence by visitors to the school; and policies and procedures for …
https://www.osc.ny.gov/state-agencies/audits/2019/06/12/compliance-school-safety-planning-requirementsState Agencies Bulletin No. 1471
… as a positive amount). Earnings: If the employee’s Payroll Status is equal to Active, Leave With Pay or Leave of … by 39 and rounded up to the next cent. If the employee’s Payroll Status is equal to Terminated, Retired or Deceased on … Bargaining Unit 01 DRP reductions. If the employee’s Payroll Status is equal to Terminated, Retired or Deceased on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1471-repayment-new-york-state-correctional-officers-police-benevolent