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Frewsburg Central School District – Internal Controls Over Selected Financial Activities (2013M-327)
… The Frewsburg Central School District is located in Chautauqua and Cattaraugus Counties. The District is … reserve funds had balances that totaled $3.19 million in excess of the amounts needed for authorized purposes, and … his interest in writing and abstained from voting on matters involving the firm. However, it is unclear whether …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/frewsburg-central-school-district-internal-controls-over-selectedBus Driver Licensing
… and Traffic Law. The audit covers bus drivers who worked in passenger service January 1, 2010 through April 25, 2012. … benefit corporation providing transportation services in and around the New York City metropolitan area. The MTA … to drive buses transporting an estimated 8,400 passengers on a total of 38 days. Safety and Training Division files did …
https://www.osc.ny.gov/state-agencies/audits/2013/06/13/bus-driver-licensingVillage of Deposit – Fiscal Monitoring and Selected Financial Operations (2013M-205)
… 18, 2013. Background The Village of Deposit is located in Delaware County and has a population of 1,663. The Village … complete and accurate reports from the Clerk-Treasurer. In fact, we found several material errors in the maintenance … to accept inaccurate financial reports, base its decisions on unreliable information, and not monitor results of …
https://www.osc.ny.gov/local-government/audits/village/2013/12/13/village-deposit-fiscal-monitoring-and-selected-financial-operations-2013m-205Rochester City School District – Budget Review (B20-2-5)
… 2020-21 fiscal year. Background The District is located in Monroe County. Earlier this year our office performed a … be completed by an independent State Monitor [2] installed in the District by the New York State Education Department … imbalanced because District officials are relying on City Council to approve a waiver to the City charter for …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/05/rochester-city-school-district-budget-review-b20-2-5State Agencies Bulletin No. 2216
… Increase to Hazard Duty Pay. Affected Employees: Employees in Administrative Services Unit (BU02), Operational Services … Employees Association (CSEA) provides for an increase in Hazard Duty Pay for employees who are currently receiving … Unit 05 who receive Earnings Code HZ1 and/or HZ2 on or after the Effective Dates listed above are entitled to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2216-april-2024-increase-hazard-duty-pay-employees-represented-civil-serviceDiNapoli: Home Ownership Grants Helping Low- and Moderate-Income New Yorkers
… State Homes and Community Renewal, provides up to $40,000 in grants to existing and prospective low- and … the cost of home construction, improvement, or purchase. In recent years, the state Legislature has appropriated $25 … DiNapoli recommended: Providing training to grant managers on assessing applicant eligibility, particularly related to …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-home-ownership-grants-helping-low-and-moderate-income-new-yorkersReporting Regulations 315.2 & 315.3
… §315.2 [Definition] Definitions (a) As used in this Part, the term employer shall mean the State, a … or agreeing to make contributions to the retirement system on behalf of its employees. (b) The term employee shall mean … independent contractor, the factors set forth hereinafter in §315.3(c)(2) of this Part shall be considered by the …
https://www.osc.ny.gov/retirement/employers/reporting-regulations-3152-3153Hudson City School District – Audit Follow-Up (2010M-142-F)
… to assess the District’s progress, as of July 31, 2013, in implementing our recommendations in the audit report released in September 2010. Background … budget was over $41.5 million. Results of Review Based on our limited procedures, it appears that the District has …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/hudson-city-school-district-audit-follow-2010m-142-fComptroller DiNapoli Releases Municipal Audits
… performs all financial duties, including online banking, on her personal computer. The bookkeeper collects, records … a review of timecards for office staff and supervisors. In addition, village officials do not review the payroll … County) The board president did not publicly disclose, in writing, his deemed interest in the oral agreement between …
https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-releases-municipal-auditsSelected Procurement and Contracting Practices
… administrative office (System Administration) located in Albany. SUNY’s non-personal services expenditures are more … is responsible for establishing policies that are in compliance with applicable State procurement laws, rules, … compliant, but in other areas – such as the current limits on procurement card transactions – SUNY should consider …
https://www.osc.ny.gov/state-agencies/audits/2015/07/06/selected-procurement-and-contracting-practicesComptroller DiNapoli Releases Municipal Audits
… of Lackawanna , Town of Willing and the Town of Wright . “In today’s fiscal climate, budget transparency and … The significant revenue and expenditure projections in the tentative budget for the general, electric, library … in the preliminary budget are reasonable. However, based on the 2015-16 proposed budget, the village will have …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-1Selected Employee Travel Expenses
… spend between $100 million and $150 million each year on travel expenses. These expenses, which are discretionary … we audited travel expenses for the highest-cost travelers in the State. These travelers incurred over $100,000 in travel expenses during our three-year audit period and/or …
https://www.osc.ny.gov/state-agencies/audits/2014/05/07/selected-employee-travel-expensesEmblemHealth Plan, Inc.: Overpayments for Services Requiring Coordination of Benefits
… Plan, Inc. (Emblem) to process and pay claims for services on behalf of the New York State Dental Insurance Program … payment of services by the primary and secondary payers. In circumstances when both spouses/domestic partners receive … Emblem both the primary and secondary payer. For instance, in the case of a married couple where both individuals …
https://www.osc.ny.gov/state-agencies/audits/2024/01/08/emblemhealth-plan-inc-overpayments-services-requiring-coordination-benefitsComptroller DiNapoli Releases Municipal Audits
… the Upper Mohawk Valley Memorial Auditorium Authority . “In today’s fiscal climate, budget transparency and … Consequently, golf course sales were not all recorded in the electronic point of sale system, cash receipts were not always deposited in a timely manner and cash on hand was not properly safeguarded. Orient Fire District – …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-municipal-auditsCollection of Fines Related to Tenant Complaints
… for non-compliance and harassment cases. Our audit focused on complaints that were filed or had outstanding fines … development of affordable lowand moderate-income housing in the State. Within DHCR, the Office of Rent Administration … related to nearly 1 million regulated apartments in the State. Between January 1, 2016 and September 30, 2018, …
https://www.osc.ny.gov/state-agencies/audits/2019/12/11/collection-fines-related-tenant-complaintsState Comptroller DiNapoli Releases Municipal Audits
… operations or ensure bank reconciliations were performed. In addition, the board did not ensure that the district’s required annual financial reports were filed in a timely manner or conduct an annual audit of the … and council. In addition, city officials did not implement all of the recommendations in a previous review letter when …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-audits-0IX.12 Overview – IX. Federal Grants
… (CMIA) to ensure efficiency, effectiveness, and equity in the exchange of funds between the Federal Government and states. More information on this Federal statute, can be found in the following links: https://fiscal.treasury.gov/cmia/ …
https://www.osc.ny.gov/state-agencies/chapter-ix/ix12-overviewOpinion 97-2
… Health Insurance (authority to cover former school board members); (municipal cooperative health benefit plans) -- … provide health insurance coverage for former school board members) INSURANCE LAW, ARTICLE 47; GENERAL MUNICIPAL LAW, … reduction in the cost to the plan of insuring former board members who become eligible to purchase Part B Medicare …
https://www.osc.ny.gov/legal-opinions/opinion-97-2Comptroller DiNapoli and Attorney General James Announce Sentencing of Former Mount Vernon Government Official
… for abusing his position as a public official to engage in a scheme that defrauded the Mount Vernon Board of Water … Mayor Richard Thomas and a public relations firm. Today in Westchester County Supreme Court, Porcari was sentenced to … in fighting public corruption across the state.” On December 16, 2019, a Westchester County jury found Porcari …
https://www.osc.ny.gov/press/releases/2020/09/comptroller-dinapoli-and-attorney-general-james-announce-sentencing-former-mount-vernon-governmentMonitoring of Air Quality (Facility Permits and Registrations)
… Air pollution damages human health and the environment in a variety of ways. It can make breathing difficult, cause … wildlife show harmful effects from acid rain and mercury in the air. Also, greenhouse gases (chiefly carbon dioxide) … permitting processes. Permit or registration type is based on a source’s potential to emit air contaminants. There are …
https://www.osc.ny.gov/state-agencies/audits/2023/09/20/monitoring-air-quality-facility-permits-and-registrations