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DiNapoli Audit Praises Waterville Central School District
… reviewed records for 10 full-time employees and five sports officials in Waterville to determine if the district …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-audit-praises-waterville-central-school-districtOpinion 91-45
… pursuant to agreement between the town board and highway superintendent) -- Repairs (performance pursuant to agreement between town board and highway superintendent) SUPERINTENDENT OF HIGHWAYS -- Powers … of additional duties - drainage improvements); (highway repairs and improvements subject to agreement with …
https://www.osc.ny.gov/legal-opinions/opinion-91-45Sales Tax Vendor Registration Practices
… has taken steps to ensure that persons who are required to register as sales tax vendors, including those with no physical presence … exemptions, and require vendors that make these sales to register for a Certificate of Authority (COA), collect the … has taken steps to ensure that persons who are required to register as sales tax vendors including those with no …
https://www.osc.ny.gov/state-agencies/audits/2021/10/14/sales-tax-vendor-registration-practicesCapital Asset Management
… and maintaining custody of a comprehensive capital asset reporting system that allows for monitoring and … the State established the Statewide Financial System Asset Management Module (SFS AM) to house and maintain …
https://www.osc.ny.gov/state-agencies/audits/2024/02/12/capital-asset-managementWashington-Saratoga-Warren-Hamilton-Essex Board of Cooperative Educational Services – Meals Provided at Meetings (2023M-183)
… officials ensured meals and refreshments (meals) provided at BOCES meetings and events (meetings) were appropriate. … BOCES officials did not adequately support meals provided at meetings were appropriate, which increased the risk that … unnecessary meals. BOCES paid $136,878 for meals provided at meetings during the audit period. We reviewed payments for …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/washington-saratoga-warren-hamilton-essex-board-cooperative-educational-servicesControls Over Transportation Services and Transportation-Related Expenses (2019-S-38)
To determine whether the Office for People With Developmental Disabilities (OPWDD) has established adequate controls to effectively monitor and ensure ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s38.pdfAdjustments Report (RS2050)
To make corrections to the salary, service or contributions listed on previous monthly reports, NYSLRS employers use form RS2050.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs2050.pdfSmall Business in New York State: An Economic Snapshot, March 2019
From mom-and-pop corner stores to medical practices to computer software start-ups, small businesses play a vital role in New York’s economy
https://www.osc.ny.gov/files/reports/special-topics/pdf/small-business-nys-2019.pdfContract Award and Performance (2013-S-45)
To determine whether the New York State Energy Research and Development Authority (NYSERDA) awarded procurement contracts according to prescribed policies
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-13s45.pdfReport on Comptroller DiNapoli's Green Initiative, January 2011
A Sustainability Team was formed in OSC to review plans, assess progress and identify new initiatives to make OSC a sustainable agency.
https://www.osc.ny.gov/files/reports/special-topics/pdf/environmental-green-iniative-2011.pdfMedicaid Program - Medicaid Managed Care Organization Fraud and Abuse Detection (2014-S-51), 90-Day Response
To determine if United HealthCare and Amerigroup made payments to ineligible health care providers and whether these managed care organizations
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2014-14s51-response.pdfMedicaid Program - Medicaid Managed Care Organization Fraud and Abuse Detection (2014-S-51)
To determine if United HealthCare and Amerigroup made payments to ineligible health care providers and whether these managed care organizations
https://www.osc.ny.gov/files/state-agencies/audits/pdf/SGA-2014-14s51.pdfDiNapoli Statement on Greenville Arrest for Alleged Theft of Taxpayer Funded Resources
… by DiNapoli’s office and the New York State Police. "Mr. Williams allegedly abused his position by taking, for his … to my ongoing partnership with the New York State Police, Mr. Williams' alleged acts have been brought to light and he …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-statement-greenville-arrest-alleged-theft-taxpayer-funded-resourcesTown of Canandaigua – Fund Balance, Water Operations and Information Technology (2017M-109)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial management, oversight of water district financial operations and IT controls for … Town of Canandaigua Fund Balance Water Operations and Information …
https://www.osc.ny.gov/local-government/audits/town/2017/09/29/town-canandaigua-fund-balance-water-operations-and-information-technology-2017m-109State Comptroller DiNapoli's Statement on the Second Anniversary of the January 6 Attack
… “We must never minimize or become complacent about what happened on January 6. The attack on our Capitol was a fanatical attempt to prevent the orderly transition of … Let us remember those who put their lives on the line that day defending our Capitol and work to ensure our democracy is …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapolis-statement-second-anniversary-january-6-attackUlster Board of Cooperative Educational Services – Internal Controls Over Purchasing (2016M-158)
… Background The Ulster Board of Cooperative Educational Services is an association of eight component school … such as requests for proposals, in procuring professional services. Key Recommendation Revise its policy to require the … competition in the procurement of all professional services. …
https://www.osc.ny.gov/local-government/audits/boces/2016/07/08/ulster-board-cooperative-educational-services-internal-controls-over-purchasingExamples from GASB Statement 34 - Statement of Changes in Fiduciary Net Assets
… Accounting Standards Board, 401 Merritt 7, Norwalk, CT 06856 are reprinted by permission. Sample City Statement …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-changes-fiduciary-net-assetsOtsego Northern Catskills Board of Cooperative Educational Services – Fixed Assets (2021M-88)
Determine whether Otsego Northern Catskills Board of Cooperative Educational Services ONC BOCES officials properly monitored and accounted for fixed assets
https://www.osc.ny.gov/local-government/audits/boces/2021/07/30/otsego-northern-catskills-board-cooperative-educational-services-fixed-assets-2021mVillage of Valley Stream – Cash Receipts and Selected Village Operations (2013M-382)
… Purpose of Audit The purpose of our audit was to review internal controls over selected Village operations for the period of June 1, 2011 through December 31, 2012. Background The … Village of Valley Stream Cash Receipts and Selected Village …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/04/village-valley-stream-cash-receipts-and-selected-village-operations-2013mLGAC - Meeting Agenda - June 9, 2022
New York Local Government Assistance Corporation Meeting Agenda of the Finance Committee and Board of Directors.
https://www.osc.ny.gov/files/debt/pdf/lgac-agenda-06-09-2022.pdf