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Administration of the Contract With the Center for Urban Community Services
… of the largest such contracts DOHMH awarded was with CUCS. In 2010, DOHMH signed a three-year contract with CUCS valued … to the contract, DOHMH reimburses CUCS on a monthly basis, in an amount equal to claimed program costs less any advance payments and not in excess of the total contract amount. DOHMH requires CUCS, …
https://www.osc.ny.gov/state-agencies/audits/2016/02/16/administration-contract-center-urban-community-servicesOpinion 89-20
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … OF INTEREST -- Codes of Ethics (town's code not applicable to fire district officers and employees) -- Board of Ethics … a local board of ethics. Such a local board would have all the powers and duties and be governed by the same …
https://www.osc.ny.gov/legal-opinions/opinion-89-20DiNapoli: MTA Budget Gaps Return
… gaps that start at $211 million this year and increase to $652 million in 2028, according to a new report from State Comptroller Thomas P. DiNapoli. … of 86% by the end of 2024. DiNapoli’s report highlights how uneven the ridership recovery has been across the MTA’s …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-mta-budget-gaps-returnDiNapoli Releases Analysis of Federal Funding for New York City
… according to a series of briefs released today by New York State Comptroller Thomas P. DiNapoli. DiNapoli’s office … jeopardize at least $535 million of federal aid in FY 2025 and FY 2026, but notes that nearly all federal operating …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-releases-analysis-federal-funding-new-york-cityVirgil Fire District – Internal Controls Over Financial Operations (2012M-329)
… to ensure that financial activity is properly recorded and reported and that District moneys are safeguarded for the period … District is a district corporation of the State, distinct and separate from the Town of Virgil, and located in Cortland …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/17/virgil-fire-district-internal-controls-over-financial-operations-2012m-329Uniondale Fire District – Firehouse Hall Rentals and Questionable Board Practices (2013M-244)
… to credit cards. The District’s capital asset policy does not provide adequate guidance regarding appropriate …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/uniondale-fire-district-firehouse-hall-rentals-and-questionable-boardSnyder Fire District – Internal Controls Over Financial Operations (2013M-365)
… $1.4 million for the 2013 fiscal year. Key Findings We found that the Board generally provides adequate oversight … quotes for purchases costing from $5,000 to $10,000, but does not address the process to be followed for purchases … have saved approximately $4,000 on their electricity bills if they had obtained quotes for these purchases. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/snyder-fire-district-internal-controls-over-financial-operations-2013m-365Schenectady County Industrial Development Agency – Project Approval and Monitoring (2014M-338)
… leasing those properties and creating jobs. The Agency does not have a process in place to adequately monitor …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schenectady-county-industrial-development-agency-projectComptroller DiNapoli Releases Municipal Audits
… DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Allegany … activities. The treasurer withdrew $12,505 in cash from the company’s fundraiser savings account without board …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-1Sullivan County Industrial Development Agency – PILOT Program (2013M-161)
… County Industrial Development Agency (SCIDA) Payment in Lieu of Taxes (PILOT) Program for the period January 1, … of the people of the State. The SCIDA was established in 1970 and is governed by a Board comprising nine members … abatement schedules. The project approval process includes in-depth cost-benefit analyses based on reasonable …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/08/30/sullivan-county-industrial-development-agency-pilot-programTown of Canandaigua – Fund Balance, Water Operations and Information Technology (2017M-109)
… for reserves. Establish appropriate accounting records and account for each water district as a separate entity. Ensure …
https://www.osc.ny.gov/local-government/audits/town/2017/09/29/town-canandaigua-fund-balance-water-operations-and-information-technology-2017m-109Yaphank Fire District – Claims Processing (2013M-51)
… expenditure. Because of this procedure, the entire Board does not audit all claims. At monthly meetings, the Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/31/yaphank-fire-district-claims-processing-2013m-51Coldspring Fire District – Internal Controls Over Financial Operations (2013M-229)
… for the 2013 fiscal year. Key Findings The Board generally does not provide adequate oversight of District financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/coldspring-fire-district-internal-controls-over-financial-operations-2013mOrleans County – Department of Social Services (2012M-222)
… provided when the client was at work or school because DSS does not require individuals to submit work schedules. Key …
https://www.osc.ny.gov/local-government/audits/county/2013/01/18/orleans-county-department-social-services-2012m-222City of Lockport -- Budget Review (B1-15-20)
… City to issue debt to liquidate the accumulated deficits in the City’s general, water and sewer funds as of December … found the significant revenue and expenditure projections in the preliminary budget are reasonable. The proposed budget … not include a tax overlay, which could create a shortfall in 2016. The overtime appropriation in the proposed budget is …
https://www.osc.ny.gov/local-government/audits/city/2015/11/04/city-lockport-budget-review-b1-15-20State Agencies Bulletin No. 1280
… The CLEFR amount will be reported on the employee’s Form W-2 in box 14 under code FRB . Communication to Affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1280-certification-licensure-and-exam-fee-reimbursement-clefr-2013Binghamton-Johnson City Joint Sewage Treatment Plant – Sewage Operation Costs (2015M-213)
… Key Findings The quality of the discharged treated flow does not meet the New York State Department of Environmental …
https://www.osc.ny.gov/local-government/audits/city/2015/12/18/binghamton-johnson-city-joint-sewage-treatment-plant-sewage-operation-costs-2015mCity of Salamanca – Selected Financial Activities (2015M-284)
… total approximately $8.3 million. Key Findings The City does not have a fund balance policy or long-term financial or …
https://www.osc.ny.gov/local-government/audits/city/2016/03/04/city-salamanca-selected-financial-activities-2015m-284XIII.10 Overview – XIII. Employee Expense Reimbursement
… may have: (i) received a duplicate payment, (ii) been paid in error, (iii) received an amount greater than they were … travel card than he or she was entitled to receive in reimbursement on the employee expense report. When an … the employee may use the Due to State Offset functionality in SFS, or submit a personal check to the Agency to refund …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10-overviewXIII.4.B Travel Advance – XIII. Employee Expense Reimbursement
… Expense Reports, and procedures for ensuring an employee does not leave the Business Unit’s employment with an …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4b-travel-advance