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Real Estate Portfolio
… the New York Power Authority has accounted for all of its real estate holdings, determined the need to either hold or … not update the information systems used to account for its real estate inventory timely. In addition, NYPA has not been … of real property. NYPA does not regularly review its real estate portfolio to identify properties it no longer …
https://www.osc.ny.gov/state-agencies/audits/2014/06/20/real-estate-portfolioCollege of Fredonia – Selected Employee Travel Expenses
… employees complied with rules and regulations and is free from fraud, waste, and abuse. The audit covers the … as airline baggage and travel agency fees. As part of a statewide initiative to determine whether the use of travel … employees worked at the College at Fredonia (College) and had travel costs totaling $689,762. We also audited other …
https://www.osc.ny.gov/state-agencies/audits/2013/02/28/college-fredonia-selected-employee-travel-expensesSelected Aspects of Discretionary Spending
… properly approved. Our audit period was April 1, 2010 to March 31, 2012. Background The Niagara Frontier … operating assistance, passenger fares, concessions, and commissions. To accomplish its mission, the Authority incurs …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spendingBornhava – Compliance With the Reimbursable Cost Manual
… disabilities from birth to five years of age. Bornhava is authorized by SED to provide preschool special education services and is reimbursed for these services through rates set by SED. … services, depreciation costs, food expenses, bank fees, bad debt, administrative costs, charitable contributions, and …
https://www.osc.ny.gov/state-agencies/audits/2016/10/26/bornhava-compliance-reimbursable-cost-manualEmpire BlueCross – Improper Payments for Intraocular Lens Claims Billed by Hospitals
… procedures. The audit covered the period January 1, 2014 through June 30, 2019. About the Program The New York … through June 30, 2019, Empire paid over $1.5 million for 3,169 special item intraocular lens claims. Key Finding We reviewed the 3,169 special item intraocular lens claims paid during the …
https://www.osc.ny.gov/state-agencies/audits/2019/12/20/empire-bluecross-improper-payments-intraocular-lens-claims-billed-hospitalsSustainable Investments and Climate Solutions Program
… also assesses how managers account for ESG (environmental, social, governance)-related risks and opportunities. The Fund … update can be found in the Climate Action Plan Progress Report . CRF Sustainability Themes Resources and Environment … human health, nutrition, and quality of life. Economic Development Financial inclusion Expanding access to …
https://www.osc.ny.gov/common-retirement-fund/sustainable-investments-and-climate-solutions-programAccounts Payable Advisory No. 30
… Subject: Claims, Awards, Judgments, and Settlement Agreements Policy: The purpose of this advisory is … of: the account codes for claims, awards, judgments and settlement agreements, and the procedures for making payments pursuant to awards and non-judicial settlement agreements. To account for payments to recipients …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/30-claims-awards-judgments-and-settlement-agreementsDiNapoli: State Pension Fund Investments Return 11.55% for State Fiscal Year 2023-24
… New York State Comptroller Thomas P. DiNapoli today announced that the New York State Common Retirement … New York State Comptroller Thomas P DiNapoli today announced that the New York State Common Retirement …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-state-pension-fund-investments-return-1155-state-fiscal-year-2023-24State Comptroller DiNapoli Releases School District Audits
… $1,600. Huntington Union Free School District – Online Banking (Suffolk County) While auditors determined that online banking transactions were appropriate, the board and district … of state law and must improve controls over online banking to ensure these transactions are secure. District …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal Audits
… the clerk did not properly record dates of collections for clerk fees on 21 of 29 daily collections totaling $438 … excessive level. The board did not always seek competition for professional services or have adequate written agreements for the services provided. In addition, the board did not …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of Central Valley School District , Harpursville Central School District , Southold Union Free School District and the Webster Central School District . "In an era of limited resources and … P DiNapoli today announced his office completed audits of Central Valley School District Harpursville Central School …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-school-audits-0Comptroller DiNapoli Releases School District Audits
… of potential claims. As a result, funds may be tied up in the reserve that could be applied to other school district … over the last three fiscal years, which resulted in unplanned operating surpluses totaling $2.3 million instead of planned deficits. In the last three completed fiscal years, the school district …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases School District Audits
… been issued. Broadalbin-Perth Central School District – Cash Management (Fulton County, Saratoga County and … did not formally solicit interest rate quotes or prepare cash flow forecasts to estimate the amount of funds available for …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-school-district-audits-0State Comptroller DiNapoli Releases Municipal Audits
… totaling almost $1,000. Delhi Joint Fire District – Cash Receipts and Disbursements (Delaware County) The board ensured that $746,000 in cash receipts were properly deposited, recorded and … board did not adequately audit claims and a cash receipts log was not maintained. The treasurer’s records were not …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-2Comptroller DiNapoli Releases School Audits
… confidentially to school officials. Find out how your government money is spent at Open Book New York . Track municipal spending, the state's … contracts, billions in state payments and public authority data. Visit the Reading Room for contract FOIL requests, bid …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-audits-0City of Lockport – Budget Review (B24-1-8)
… [ read complete report – pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s proposed budget for 2025. Background Chapter … The purpose of our budget review was to provide an independent evaluation …
https://www.osc.ny.gov/local-government/audits/city/2024/11/08/city-lockport-budget-review-b24-1-8Ellenburg Center No. 15 Fire District – Internal Controls Over Financial Operations (2013M-103)
… distinct and separate from the Town of Ellenburg, located in Clinton County. The Board of Fire Commissioners consists … The District has deposits and short-term investments in a credit union which is not a financial institution … (or 99 percent of the District’s total cash on hand) in cash deposits and certificates of deposits at the credit …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/19/ellenburg-center-no-15-fire-district-internal-controls-over-financialCity of Ogdensburg – Budget Review (B3-16-20)
… $1 million for general fund operating expenses and a tax rate increase of 10.55 percent, and another that did not … budget option. The budget option with the 31.8 percent property tax increase would put the City at approximately … position of the water and sewer funds to ensure service rates are sufficient to support the cost of ongoing …
https://www.osc.ny.gov/local-government/audits/city/2016/12/07/city-ogdensburg-budget-review-b3-16-20Warsaw Fire Department – Internal Controls Over Financial Operations (2013M-347)
… of Audit The purpose of our audit was to determine whether Company controls are adequate to ensure that financial … activity is properly recorded and reported and that Company moneys are safeguarded for the period June 1, 2011 … fees and made disbursements related to the rental and maintenance of a Company facility. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/01/31/warsaw-fire-department-internal-controls-over-financialLe Roy Fire Department Inc. – Oversight of Fire Department Finances (2014M-025)
… with limited oversight by other Business Officers. Bank withdrawals and expenditures over $500 were not … totaling $14,305 were made from the Association’s bank accounts to the Department’s checking account. In … The Business Officers did not compare transactions on the bank statements with amounts recorded by the Treasurer, or …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/le-roy-fire-department-inc-oversight-fire-department-finances-2014m-025