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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-portfolioCompliance With Payment Card Industry Standards
… Purpose To determine whether the Central New York Regional … a set of technical and operational requirements designed to protect cardholder data. Entities that do not comply with PCI DSS may be subject to fines and penalties, and lose the public’s confidence and …
https://www.osc.ny.gov/state-agencies/audits/2017/02/06/compliance-payment-card-industry-standardsAccounts Payable Advisory No. 70
… Subject : Emergency Check Production Reference : Guide to Financial Operations (GFO), Chapter XII, Section 5.M – … check printing facilities close due to an emergency. In such an event, the State will process check payments … process the “Return to Agency” payments. If an agency does not notify OSC of a “Return to Agency” scenario now, it could …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/70-producing-checks-emergency-eventAllocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (Follow-Up)
… administers the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (collectively, “Acts”) pursuant to Articles VI and VII of … of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act 2019S5 …
https://www.osc.ny.gov/state-agencies/audits/2021/05/27/allocation-billing-and-collection-expenses-administering-motor-vehicle-financial-securityAllocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act
… of administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (collectively, “Acts”). The audit covered the period … Insurance Services Program, and the Accident Prevention Course Program. Under the Acts, the Department is required to …
https://www.osc.ny.gov/state-agencies/audits/2019/12/13/allocation-billing-and-collection-expenses-administering-motor-vehicle-financial-securityOffice of Temporary and Disability Assistance - SSP Payments Made to Deceased Individuals
… Purpose The objective of our examination was to determine the appropriateness of New York State Supplemental Program (SSP) Payments the Office of Temporary and Disability Assistance (OTDA) made to … The objective of our examination was to determine the appropriateness of …
https://www.osc.ny.gov/state-agencies/audits/2018/01/09/office-temporary-and-disability-assistance-ssp-payments-made-deceased-individualsState Education Department Examination of Payments to Tough Man, Inc.
… sponsor community sporting events such as walks and races in New York. SED made five payments totaling $150,000 under … The contracts provide funding for Tough Man to provide an in-school program to students and to operate triathlons for … Each student paid a registration fee to participate in the triathlons supported by the contracts and the Tough …
https://www.osc.ny.gov/state-agencies/audits/2019/03/01/state-education-department-examination-payments-tough-man-incSt. Anne Institute – Compliance With the Reimbursable Cost Manual
… in non-program-related personal service costs, consisting of $6,010 in salaries and $1,277 in fringe benefits for … $6,917 in other than personal service costs, consisting of $2,434 in non-reimbursable account adjustment and bad … tuition reimbursement rates. Remind St. Anne officials of the pertinent SED guidelines that relate to the …
https://www.osc.ny.gov/state-agencies/audits/2019/12/10/st-anne-institute-compliance-reimbursable-cost-manualSustainable Investments and Climate Solutions Program
… Retirement Fund (CRF) to address climate-oriented risks and opportunities. A key component of the plan is the creation of the Sustainable Investments and Climate Solutions (SICS) program, a multi-asset class portfolio of institutional sustainable investment and climate-related themes. In 2023, the Fund increased its …
https://www.osc.ny.gov/common-retirement-fund/sustainable-investments-and-climate-solutions-programGASB Statement No. 33 "Accounting and Financial Reporting for Nonexchange Transactions"
… Officers GASB Statement No. 33 provides accounting and reporting guidelines for nonexchange transactions. A … GASB Statement No 33 provides accounting and reporting guidelines for nonexchange transactions …
https://www.osc.ny.gov/local-government/publications/gasb-statement-no-33-accounting-and-financial-reporting-nonexchange-transactionsState Comptroller DiNapoli Releases School District Audits
… York State Comptroller Thomas P. DiNapoli today announced the following school district audits were issued. … was lacking. Officials did not provide support for 12 of the 15 balance sheet accounts auditors reviewed. Also, … record journal entries in a timely manner. Only four of the 349 journal entries for 2018-19 and only 60 of the 292 …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-district-auditsComptroller DiNapoli Releases Municipal Audits
… written agreement with the IT vendor for services provided to the village. Auditors also found that the village … officials did not provide IT security awareness training to employees. Town of Geddes – Account Clerk’s Salary and … of the court records and reports was inadequate. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-audits-1Le Roy Fire Department Inc. – Oversight of Fire Department Finances (2014M-025)
Le Roy Fire Department Inc Oversight of Fire Department Finances 2014M025
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/le-roy-fire-department-inc-oversight-fire-department-finances-2014m-025Endwell Fire District – Controls Over Financial Operations (2013M-277)
… District is a district corporation of the State, distinct and separate from the Town of Union and the County of Broome in which it is located. The Board of … the amount of unexpended surplus funds in a manner that benefits District taxpayers. Adopt a long-term capital plan …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/endwell-fire-district-controls-over-financial-operations-2013m-277Ellenburg Center No. 15 Fire District – Internal Controls Over Financial Operations (2013M-103)
… The District has deposits and short-term investments in a credit union which is not a financial institution authorized by GML. … hand) in cash deposits and certificates of deposits at the credit union. The former Treasurer did not complete monthly …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/19/ellenburg-center-no-15-fire-district-internal-controls-over-financialDiNapoli: MTA Faces $9.8 Billion Capital Plan Shortfall
… or higher fares and tolls.” While the short-term outlook for the MTA’s operating budget has improved with the economy, … state and the city have not yet approved the MTA’s request for additional resources. As a result, it is not yet possible … increases of 4 percent, the capital program would account for 21 percent of operating revenues during the financial …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-mta-faces-98-billion-capital-plan-shortfallDiNapoli: Monroe County Failed to Monitor Contractor Operating Golf Courses, Costing Taxpayers
… have been spent on improving the courses even as the operator drifted toward insolvency, according to an audit … to enforce and periodically review the contract and assess operator performance; Exercise the county’s rights to inspect … daily cash receipts and revenue records; Ensure that the operator provides the required financial reports in a timely …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-monroe-county-failed-monitor-contractor-operating-golf-courses-costing-taxpayersNew York’s Economy and Finances in the COVID-19 Era (July 1, 2021)
… Income and Earnings Returned to Pre-Pandemic Levels in New York? Recently released data from the U.S. Bureau of Economic Analysis show personal income in New York State has surpassed pre-pandemic levels by 12.8 … receipts to individuals, totaled nearly $1.6 trillion in the first quarter of 2021, an increase of 51.9 percent …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-july-1-2021Investigation of Housing Discrimination Complaints
… Division of Human Rights reviewed and addressed housing discrimination complaints timely and in accordance with its … life of the State. Among other things, the Law prohibits discrimination in housing based on age, race, lawful source … and other protected classes. Under the Law, housing discrimination occurs when sellers, owners, landlords, real …
https://www.osc.ny.gov/state-agencies/audits/2024/10/15/investigation-housing-discrimination-complaintsDiNapoli: Thruway Authority Owed More Than $275 Million in Unpaid Tolls and Fees
… two employees assigned to the program. Rejected License Plate Images Auditors also found fault with the Thruway’s … million in tolls last year based on the number of license plate images that were rejected for reasons, such as being …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-thruway-authority-owed-more-275-million-unpaid-tolls-and-fees