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Time and Attendance Practices of Selected Employees
… records for selected Long Island Rail Road (LIRR) employees reflected their actual time worked. We also … identified Metropolitan Transportation Authority (MTA) employees whose home addresses were beyond the metropolitan … York City metropolitan area. Each MTA agency requires its employees to document their hours worked. Work hours are …
https://www.osc.ny.gov/state-agencies/audits/2014/08/04/time-and-attendance-practices-selected-employeesState Comptroller DiNapoli Releases Municipal & School Audits
… school audits were issued. Town of DeWitt – Planning and Zoning, and Recreation Departments’ Collections (Onondaga … Town officials did not effectively manage the planning and zoning, and recreation departments’ cash collections. As a … received were deposited. Of the 40 planning and zoning department fees reviewed totaling $73,732, 18 were not …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-school-auditsOversight of Selected Aspects of Traffic Controls (Follow-Up)
… and detect incidents, TMC staff use video surveillance cameras and media broadcasts. DOT is also part of the Joint … utilizing 160 microwave sensors, 50 traffic video cameras, and 100 E-ZPass readers. The objectives of our … did not always monitor traffic conditions due to traffic cameras that were pending repair for significant amounts of …
https://www.osc.ny.gov/state-agencies/audits/2024/04/11/oversight-selected-aspects-traffic-controls-followArea #8 – Online Banking – Information Technology Governance
… electronic fraud targeting online banking are phishing 15 and malware. 16 In a typical scenario, the targeted … malware containing a key logger or other data harvesting and reporting mechanism is installed on the recipient’s … reported to banking officials and/or law enforcement. The window of time in which recoveries can be made from …
https://www.osc.ny.gov/local-government/publications/it-governance/area-8-online-bankingMaximizing Incentives for Individuals With Disabilities (Follow-Up)
… of implementation of the four recommendations included in our initial audit report, Maximizing Incentives for Individuals With Disabilities ( 2021-S-26 ). About the … million working-age adults (ages 18–64) with a disability in New York State. The statewide employment rate of …
https://www.osc.ny.gov/state-agencies/audits/2024/02/20/maximizing-incentives-individuals-disabilities-followHousing Trust Fund Corporation: Internal Controls and Maximization of Federal Funding for Community Development Block Grant & HOME Investment Partnerships Programs (Follow-Up)
… Objective To determine the extent of implementation of the two recommendations included in our initial audit report, Housing Trust Fund Corporation: Internal Controls Over and Maximization of Federal Funding for Community Development … To determine the extent of implementation of the two recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2024/04/11/housing-trust-fund-corporation-internal-controls-and-maximization-federal-funding-communityState Comptroller DiNapoli Releases Municipal & School Audits
… School District – Managing Network User Accounts (Nassau County) District officials did not properly manage network … for. Testing identified: 34 fixed assets with a combined cost of $255,775 did not have the required asset tags … City – Sexual Harassment Prevention (SHP) Training (Broome County) SHP training was not provided to all …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-auditsPublic Welfare – 2023 Financial Condition Report
… exceeded the 60-month limit on Family Assistance, children living apart from adult relatives and certain other … March 2023, when Congress ended them. In addition, program updates in 2021 reflecting current food prices and trends in … rose by 12.5 percent to reflect changes in the cost of living. The average number of SNAP recipients increased for …
https://www.osc.ny.gov/reports/finance/2023-fcr/public-welfareDiNapoli: Former Chatham Rescue Squad Business Manager Charged With Stealing Over $17k From Squad
… in Columbia County over the last several years. This is only the latest.” “I commend the Comptroller and DA’s …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-former-chatham-rescue-squad-business-manager-charged-stealing-over-17k-squadDiNapoli: Office of Children and Family Services Can Improve Efforts to Investigate Child Fatalities
… in prior investigations relating to that child, the PIP only applies on a case-by-case basis and fails to make …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-office-children-and-family-services-can-improve-efforts-investigate-child-fatalitiesComptroller DiNapoli Releases School Audits
… audits of the Arkport Central School District , Erie 2-Chautauqua-Cattaraugus Board of Cooperative Educational … New York’s school districts annually spend approximately $60 billion in federal, state and local funds. For additional … improve internal controls over the payroll process. Erie 2-Chautauqua-Cattaraugus Board of Cooperative Educational …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-audits-0DiNapoli: School Districts Need to Improve Oversight of Technology Equipment
… Audits of 20 school districts across New York state found many could … tablets and monitors; did not always keep records of those assets; and often failed to safeguard them from … theft or damage. As a result, nearly $22 million worth of IT assets purchased or leased during the audit period were …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-school-districts-need-improve-oversight-technology-equipmentAvoiding a Rejected DRO – Divorce and Your Benefits
… or New York State law, will be rejected. Reasons for rejection may include: Qualified Status — References to a qualified status, the Employee Retirement Income Security Act (ERISA), the Retirement Equity Act of 1984 and … distributions at the earliest eligibility age do not apply to governmental plans such as NYSLRS. Lump Sum …
https://www.osc.ny.gov/retirement/members/divorce/avoiding-rejected-droPhysical and Financial Conditions at Selected Mitchell-Lama Developments
… developments supervised by the New York City Department of Housing Preservation and Development are being maintained in … through April 2025. About the Program The Mitchell-Lama Housing Program (Program) was created in 1955 to provide affordable rental and cooperative (co-op) housing to middle-income families. The New York City (City) …
https://www.osc.ny.gov/state-agencies/audits/2026/01/15/physical-and-financial-conditions-selected-mitchell-lama-developmentsState Comptroller DiNapoli Releases Audits
… Department (Preschool Special Education Audit Initiative): Kids First Evaluation & Advocacy Center – Compliance with the Reimbursable Cost Manual (2021-S-12) Kids First is a for-profit special education provider located … June 30, 2015, auditors identified $22,713 in costs that Kids First reported on its CFR that did not comply with SED’s …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-audits-0XI.2.A Thresholds – XI. Procurement and Contract Management
… of the Office of the State Comptroller’s (OSC) approval thresholds (State Finance Law § 112 and Education Law § 355, … § 373, § 6218 and § 6275) and agency discretionary buying thresholds (State Finance Law § 163). (See OSC Approval … of the Office of the State Comptrollers OSC prior approval thresholds and agency discretionary buying thresholds State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2a-thresholdsDiNapoli: Audits Reveal Millions in Lost Revenue for Local Water Systems
… aren't addressed, the issues plaguing water systems will only get worse." Of the audits, 22 pointed to water loss as …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-audits-reveal-millions-lost-revenue-local-water-systemsState Comptroller DiNapoli Releases Municipal Audits
… local government audits have been issued. Citizens Hose Company – Board Oversight of Financial Operations (Ontario County) Auditors determined Citizens Hose Company did not have adequate controls in place to ensure that company funds were safeguarded. The company’s bylaws were …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: MTA Not Holding Paratransit Contractor Accountable
… travel information and mistakes on dates, trip times, number of riders, addresses, cross street names, equipment … the audit period, the rate of errors and unprofessional telephone manner complaints surpassed the contractual limit in every month reviewed. The total number of errors in this time period was 15,837, but the MTA …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-mta-not-holding-paratransit-contractor-accountableState Comptroller DiNapoli Releases School District Audits
… of Tonawanda Union Free School District – Change Orders (Erie County) The board and district officials did not … Free School District – Electronic Records and Reports (Erie County) District officials did not properly maintain … Lancaster Central School District – Financial Management (Erie County) The board and district officials did not …
https://www.osc.ny.gov/press/releases/2022/08/state-comptroller-dinapoli-releases-school-district-audits