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State Comptroller DiNapoli Announces Municipal Audits
… benchmark rates to ensure they received the lowest prices for electricity and natural gas. Five of seven entities … School District) spent approximately $2.4 million more for electricity than the benchmark rate used by auditors. … records and reports accurately and properly accounted for all financial activities. Although the board did not …
https://www.osc.ny.gov/press/releases/2019/02/state-comptroller-dinapoli-announces-municipal-auditsState Agencies Bulletin No. 2093
… VDC pensionable salary of all jobs, including salary not in PayServ. Employee Contribution Rates Wages Contribution … , provides employee earnings by Dept ID for the calendar year entered. If the query returns multiple rows for an employee, earnings from each row must be combined, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2093-two-year-look-back-tier-6-voluntary-defined-contribution-program-vdcReporting of Community-Based Services Under the Transformation Reinvestment Plan (Follow-Up)
… Objective To assess the extent of implementation of the three recommendations included in … at its inpatient facilities and provide services in lower-cost, more accessible community-based settings. To accomplish …
https://www.osc.ny.gov/state-agencies/audits/2024/05/08/reporting-community-based-services-under-transformation-reinvestment-plan-followX.4.D Location – X. Guide to Vendor/Customer Management
… SECTION OVERVIEW AND POLICIES The “Location” section of the Vendor Record contains payment … or bank account, the agency must direct the vendor to the New York State Vendor Self- Service Portal at …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4d-locationNew York State Health Insurance Program – Empire Plan Members With Dual Family Coverage (Follow-Up)
… of implementation of the two recommendations included in our initial audit report, New York State Health Insurance Program: Empire Plan Members With Dual Family Coverage (Report 2019-S-23 ). About the Program The …
https://www.osc.ny.gov/state-agencies/audits/2022/09/26/new-york-state-health-insurance-program-empire-plan-members-dual-family-coverage-followOpinion 96-17
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … is available in order to improve fire protection in New York State" (Governor Rockefeller's Message on Approval of L …
https://www.osc.ny.gov/legal-opinions/opinion-96-17Responsiveness to Noise Complaints Related to New York City Nightlife Establishments
… whether the New York City Police Department (NYPD) and the New York State Liquor Authority (SLA) have … related to nightlife establishments in New York City (NYC). Our audit period was January 1, 2010 through March 31, … were called in to NYC’s 311 system. According to the World Health Organization Guidelines for Community Noise, the …
https://www.osc.ny.gov/state-agencies/audits/2017/06/09/responsiveness-noise-complaints-related-new-york-city-nightlife-establishmentsOpinion 89-51
… AND PREVENTION -- Contracts (additional payments for the services of private contractors); (cost of VFBL … that the party receiving fire protection pay for any increases in the cost of Volunteer Firefighters' Benefit Law … that the party receiving fire protection pay for any increases in the cost of VFBL insurance attributable to the …
https://www.osc.ny.gov/legal-opinions/opinion-89-51IX.12.O Refunds – IX. Federal Grants
… apply to the following programs: Special Supplemental Food Program for Women, Infants and Children (CFDA #10.557); …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12o-refundsCity of Geneva – Financial Management (2015M-105)
… Purpose of Audit The purpose of our audit was to assess the City officials’ financial management for the … adopted unrealistic budgets. Fund balance was appropriated to finance operations, and overall fund balance levels, … Officials did not use the Uniform System of Accounts to maintain the accounting records. Key Recommendations Adopt …
https://www.osc.ny.gov/local-government/audits/city/2015/08/28/city-geneva-financial-management-2015m-105Niagara County – Golf Course Financial Operations (2015M-308)
… Niagara County is located in western New York State and has a population of approximately 216,000. The County, which is governed by a 15-member Legislature, owns and operates an 18-hole Golf Course. Course employees collected and deposited approximately $462,000 in 2014. Key Findings …
https://www.osc.ny.gov/local-government/audits/county/2016/02/26/niagara-county-golf-course-financial-operations-2015m-308Laurens Central School District - Cafeteria Operations and Reserves (2018M-111)
… Effectively managed reserve balances. Adopted policies for general fund reserves. Key Recommendations District … the balances to appropriate levels. Modify the guidelines for reserves to include desired balances and plans for use … B includes our comment on an issue that was raised in the District’s response letter. … Laurens Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/laurens-central-school-district-cafeteria-operations-and-reserves-2018mState Agencies Bulletin No. 913
… The Date of Birth field is available as an optional field for population on the AI file for Hire (HIR) and Personal Data (PER) transactions as of … format is submitted. The new positions are listed below for the AI file NHRP573 and NHRP574. NHRP573 Input File …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/913-additional-field-automated-interface-fileHudson City School District – Grant Administration (2013M-324)
… to evaluate internal controls over grant administration for the period July 1, 2011 through May 6, 2013. Background … elected members. The District’s budgeted expenditures for the 2012-13 fiscal year were approximately $41.5 million. … were not approved, not properly supported or not expended for legitimate grant purposes. Grant expenditures reported to …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/hudson-city-school-district-grant-administration-2013m-324Town of Orangetown – Overtime (2017M-48)
… Purpose of Audit The purpose of our audit was to examine overtime pay for the period January 1, 2015 … not adequately monitor adopted budgets and allowed them to be over-expended each year. Our review of work schedules, …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-orangetown-overtime-2017m-48State Agencies Bulletin No. 1876
… Purpose The purpose of this bulletin is to notify agencies of the maximum salary limit for Tier 6 members of NYCTRS (7S), NYCBERS (7T), NYCERS (7U), PFRS (7W), NYSTRS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1876-maximum-salary-limit-tier-6-members-following-retirement-systemsSelected Management and Operations Practices (Follow-Up)
… (Law). RNY power is to be allocated to businesses and not-for-profits that commit to retain or increase New York State … excess of $5,000 disposed of during the reporting period. For the calendar year ended December 31, 2016, NYPA reported … that was incomplete and therefore could lead the public to draw incorrect conclusions about the program. For example, …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/selected-management-and-operations-practices-followHenrietta Fire District – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-26)
… foreign fire insurance (FFI) tax proceeds? Audit Period January 1, 2023 – February 20, 2025 Understanding the Program … was not identified by either individual. As a result, two fire companies received more money than their …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/30/henrietta-fire-district-distribution-foreign-fire-insurance-tax-proceedsPublic Authorities – 2022 Financial Condition Report
… as to the State and local governments. New Yorkers pay for public authorities in a variety of ways including service … governmental financial assistance and support is provided for operating and other expenses. In fiscal years ending in … default on their obligations. In addition to issuing debt for their own purposes, public authorities issue debt on …
https://www.osc.ny.gov/reports/finance/2022-fcr/public-authoritiesDiNapoli: $1 Million in License Plate Contributions Sit Unused by State
… state has failed to spend the money New Yorkers have given for worthy or lifesaving causes.” In 2014, DiNapoli released … in six check-off funds, with nearly 90 percent of that for health-related causes including breast cancer, prostate … Fund. Auditors revealed DOH has received $108,225 for the Autism Awareness Fund since 2005 and disbursed a …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-1-million-license-plate-contributions-sit-unused-state