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City of Glen Cove – Budget Review (B7-14-16)

… from the sale of City property of $410,000 and the settlement of legal proceedings of $950,000 that might not be …

https://www.osc.ny.gov/local-government/audits/city/2014/10/16/city-glen-cove-budget-review-b7-14-16

Early Education Center – Compliance With the Reimbursable Cost Manual

… services to children with disabilities between the ages of three and five years. The Center is reimbursed for … with SED’s requirements. Other Related Audits/Reports of Interest State Education Department: The Arc of Orange County – Compliance With the Reimbursable Cost …

https://www.osc.ny.gov/state-agencies/audits/2016/07/25/early-education-center-compliance-reimbursable-cost-manual

DiNapoli: Former Odessa Clerk Allegedly Falsified Timesheets to Scam $11,000 in Extra Pay

… New York State Comptroller Thomas P. DiNapoli, Chemung County District Attorney Weeden A. Wetmore and the New York State Police announced former Odessa Village … by filing a complaint online at investigations@osc.ny.gov or by mailing a complaint to: Office of the State …

https://www.osc.ny.gov/press/releases/2022/05/dinapoli-former-odessa-clerk-allegedly-falsified-timesheets-scam-11000-extra-pay

Town of New Berlin – Ambulance Company Loan (2013M-22)

… the Board’s revolving loan fund lending practices for the period January 1, 2012, through June 28, 2012. … govern the Town. The Town’s annual budget appropriations for 2013 are $1.86 million, financed primarily by real … a total of $125,000 toward two loans to a private, not-for-profit ambulance company from a Town “Revolving Loan …

https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-new-berlin-ambulance-company-loan-2013m-22

Internal Controls Over Selected Financial Operations

… to provide reasonable assurance that State assets and information are appropriately managed and safeguarded. The audit covered the period April 1, 2016 … SLA, such as accounts payable and receivable, procurement, human resources, and payroll. During State fiscal year ending …

https://www.osc.ny.gov/state-agencies/audits/2020/09/30/internal-controls-over-selected-financial-operations

City of Rome – Internal Controls Over Capital Projects (2012M-248)

… Purpose of Audit The purpose of our audit was to determine whether City officials provided effective oversight for capital … The City’s budgeted general fund expenditures for the 2011 fiscal year were $40.7 million. During our audit period, the …

https://www.osc.ny.gov/local-government/audits/city/2013/03/01/city-rome-internal-controls-over-capital-projects-2012m-248

City of Oneonta – Departmental Collections (2013M-13)

… our audit was to review selected cash receipts processes for the period January 1, 2011, to November 15, 2012. … collected fees totaling approximately $700,000 for bus fares, passes and advertising sales. The Water Department collected fees for water quality tests totaling approximately $36,000 in …

https://www.osc.ny.gov/local-government/audits/city/2013/04/12/city-oneonta-departmental-collections-2013m-13

Wappingers Central School District – Fuel Accountability (2015M-135)

… approximately 11,470 students. The District is governed by an elected nine-member Board of Education. The District’s … dispensed, fueling times and the odometer readings entered by employees. The Director of Facilities and Operations does …

https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/wappingers-central-school-district-fuel-accountability-2015m-135

West Valley Central School District – Financial Management (2013M-178)

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial operations including the … The West Valley Central School District is located in Cattaraugus County. The District is governed by the Board … million in Board-appropriated unexpended surplus funds was not needed to fund District operations. Because the amount of …

https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/west-valley-central-school-district-financial-management-2013m-178

Wayland-Cohocton Central School District – Building Access Accounts and Badges (2024M-113)

… (District) officials properly managed and monitored building access accounts and badges. Key Findings District officials did not properly manage and monitor building access accounts and badges used to access District … and remain active can potentially result in unauthorized building access. District officials: Did not establish …

https://www.osc.ny.gov/local-government/audits/school-district/2024/12/20/wayland-cohocton-central-school-district-building-access-accounts-and

What is a Defined Benefit Plan?

… a monthly pension payment for the rest of your life. How Defined Benefit Plans Work Defined benefit pension plans, … members and employers. However, the biggest contributor to your pension plan is the New York State Common Retirement … defined contribution plan, the employer, employee or both make contributions to an individual retirement account, and …

https://www.osc.ny.gov/retirement/members/defined-benefit-plan

XIII.4.A Employee Travel Card Reconciliation – XIII. Employee Expense Reimbursement

… the travel card charges and out-of-pocket expenses to the expense report, and submitting the expense report … by the Office of the State Comptroller (OSC) and any Due to State amount resulting from the creation of an expense … above. Agencies must also develop a process for recovering Due to State amounts not paid back within 30 days of the …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4a-employee-travel-card-reconciliation

Opinion 89-31

… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … for) MUNICIPAL HOME RULE LAW, §§10(1)(ii)(a)(1), (c)(1), 37: A city may not provide for recall elections of elected … petition, filed pursuant to Municipal Home Rule Law, §37, to amend a city charter to provide for recall elections. …

https://www.osc.ny.gov/legal-opinions/opinion-89-31

State Comptroller DiNapoli Releases Municipal & School Audits

… New York State Comptroller Thomas P. DiNapoli today announced the … the 17-month audit period, the district earned $539 from money on deposit in the district’s checking and money market … reported court and trust funds. The records maintained by the county clerk and surrogate’s court were up to date and …

https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-municipal-school-audits

Environment, Energy and Agriculture – 2021 Financial Condition Report

… source of primarily pay-as-you-go funding to address the State’s environmental needs. Appropriations to the EPF have … for SFY 2021-22 authorized a bond act to be considered by voters at the ballot box in November of 2022 entitled the …

https://www.osc.ny.gov/reports/finance/2021-fcr/environment-energy-and-agriculture

XI.11.F Contract Monitoring – XI. Procurement and Contract Management

… The information in this section is intended to aid State agency managers in establishing or enhancing the … to bill the agency for goods or services? How much money is the contractor allowed to bill the agency for goods … includes the following steps: Identify a prioritized list of contracts to monitor Understand contract terms and …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11f-contract-monitoring

State Comptroller DiNapoli Releases Audits

… New York State Comptroller Thomas P. DiNapoli announced today the … Program, and a program to assist small businesses by providing the services of Compliance Advisors and Small … New York City-based proprietary organization, is approved by the State Education Department (SED) to provide full-day …

https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-audits

DiNapoli: State Missing Nearly $2.4 Million in Uncollected Tolls

… obtain addresses for some out-of-state drivers, resulting in potential lost revenue of $2.4 million. The lost revenue … six images are captured per vehicle, but only the "best" two are sent for billing review. TBTA provided auditors with … To read the report, go to: http://www.osc.state.ny.us/audits/allaudits/093018/sga-2018-17s70.pdf Find out how …

https://www.osc.ny.gov/press/releases/2018/07/dinapoli-state-missing-nearly-24-million-uncollected-tolls