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Washington County – Consumer Protection: Accuracy of Weights and Measures (S9-24-4)
… testing of all weighing and measuring devices used to price goods and whether complete records were maintained. Key … the Director did not develop and implement procedures for price accuracy testing. Key Recommendations Perform required … testing of all weighing and measuring devices used to price goods and whether complete records were maintained …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/washington-county-consumer-protection-accuracy-weights-and-measures-s9-24-4Hauppauge Fire District – Mandatory Training and Procurement (2014M-375)
… Hauppauge Fire District is a district corporation of the State, distinct and separate from the towns of Smithtown and … had not attended mandatory training required by New York State Town Law. The District did not always use competitive … ensure that purchases are made in accordance with New York State General Municipal Law and the District’s procurement …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/hauppauge-fire-district-mandatory-training-and-procurement-2014m-375Port Washington Union Free School District – Payroll (2025M-38)
… Free School District (District) officials accurately pay clerical, custodial, maintenance, security and transportation employees’ salaries and wages? Audit … Employee compensation represents a significant portion of a school district’s (district’s) operating expenditures. …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/27/port-washington-union-free-school-district-payroll-2025m-38Schodack Landing Fire District No. 1 – Claims Auditing (2026M-17)
… this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our methodology and standards …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/15/schodack-landing-fire-district-no-1-claims-auditing-2026m-17DiNapoli Audit: State Oversight of Animal Shelters Found to Be Adequate, But Better Safeguards Needed Before Dogs Are Euthanized
… of the 48 shelters. These dogs were adopted, transferred or euthanized in fewer days than the redemption period, or there was insufficient documentation to support the final … seized dogs were held for the appropriate period of time or a reason if they were not. However, they did not provide …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-audit-state-oversight-animal-shelters-found-be-adequate-better-safeguards-needed-dogs-areXII.6.D Paying a Single Payment Vendor – XII. Expenditures
… GROUP as BELL GROUP The following table lists the unique coding to use when processing a single payment voucher. … PeopleSoft Bulkload Field Name SFS Field Name SFS Voucher Coding T302-PAYEE-NAME TVOH-PAYEE-NAME Name Enter the name of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6d-paying-single-payment-vendorDiNapoli Releases Annual IDA Report
… salary of jobs to be created was estimated at $38,570 for full-time employees. In addition to reviewing the financial … to improve their compliance with reporting requirements. FULL REPORT: Performance of Industrial Development Agencies …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-releases-annual-ida-reportOversight of Public Water Systems
… is providing effective oversight of the State’s public water systems to ensure water is suitable for people to drink. Our audit covered the period January 1, … is providing effective oversight of the States public water systems to ensure water is suitable for …
https://www.osc.ny.gov/state-agencies/audits/2018/09/24/oversight-public-water-systemsInternal Control System Components
… Background In 1987, the Legislature passed the New York State Governmental Accountability, Audit and Internal Control Act requiring each State agency to institute a comprehensive system of internal … activities undertaken during the previous year. As the State’s chief fiscal officer, the Comptroller also has …
https://www.osc.ny.gov/state-agencies/audits/2016/03/17/internal-control-system-componentsHealth Information Management Department – Selected Procurement and Human Resources Practices
… University, one of the four University Centers of the State University of New York (SUNY), the Hospital’s mission … its mission, the Hospital is bound by certain federal, State, and SUNY policies and regulations governing, among … employees involved in the procurement process adhere to State and SUNY guidelines. Properly monitor the SK contract …
https://www.osc.ny.gov/state-agencies/audits/2014/09/16/health-information-management-department-selected-procurement-and-human-resources-practicesBenefits Advisement Services for Individuals With Disabilities Seeking Employment (Follow-Up)
… adults (ages 18–64) with disabilities in New York State in 2021. The employment rate of working-age people with … more than twice as likely to live in poverty. The New York State Employment First Commission (Commission), established … Order 136 and composed of representatives from several State agencies, issued a report (Report) in March 2015. The …
https://www.osc.ny.gov/state-agencies/audits/2023/06/22/benefits-advisement-services-individuals-disabilities-seeking-employment-followHomeless Housing and Assistance Program – Project Selection and Maintenance
… From the inception of the program in 1983 through State Fiscal Year 2015-16, the State has appropriated $974.5 million for HHAP for the development of 17,768 units of housing. For State Fiscal Years 2016-17 and 2017-18, $63 million was …
https://www.osc.ny.gov/state-agencies/audits/2019/01/10/homeless-housing-and-assistance-program-project-selection-and-maintenanceGreenburgh Central School District – Procurement (2024M-147)
… this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our methodology and standards …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/24/greenburgh-central-school-district-procurement-2024m-147Genesee Valley Fire Department, Inc. – Treasurer (2025M-122)
… fire insurance (FFI) tax proceeds with the New York State Office of the State Comptroller (OSC) accurately and in a timely … this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s authority as …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/19/genesee-valley-fire-department-inc-treasurer-2025m-122DiNapoli: Local Sales Tax Collections Up 1.4% in Third Quarter
… quarter last year, according to a report released today by State Comptroller Thomas P. DiNapoli. Eight of the 10 regions in the state, including New York City, saw collections rise. “Local … the largest contributor to local sales tax growth in the state. Aggregate growth in third quarter collections for the …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-local-sales-tax-collections-up-1-point-4-percent-third-quarterCost-Saving Ideas: School District Auditing – Claims/Deputy Claims Auditor
… 2013) "School District Accountability: Claims Auditor," State Education Department, August 2006 "Sample Format for Claims Auditor Report to Board of Education," State Education Department "Improving the Effectiveness of Your Claims Auditing Process [pdf]," Office of the State Comptroller Other auditing roles External Auditor …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-claimsdeputy-claims-auditorIX.1 Accounting for Federal Grants – IX. Federal Grants
… domestic assistance programs; Apply to all state departments and agencies receiving federal grant funds; … Grant Requirements. The importance and necessity for state agency adherence to the procedures that follow allow … regarding federal grants: https://grantsmanagement.ny.gov NYS Grants Management - Streamlining State Grant …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix1-accounting-federal-grants-overviewXII.8.H Voucher Mass Approval – XII. Expenditures
… approve other vouchers. Agencies should contact Bureau of State Expenditures’ Internal Control Certification by … Requests for Payment and Section 4.B – Certification of Vouchers of this Chapter. In addition, the head of the agency must …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8h-voucher-mass-approvalOversight of Homeless Shelters (Follow-Up)
… Office administers many important programs that assist the State’s low-income residents and provides leadership, … seeks to meet critical transitional housing needs of the State’s homeless population – estimated at more than 80,000 … shelters that accommodate 20 or more individuals – require State certification. The Office certifies and directly …
https://www.osc.ny.gov/state-agencies/audits/2017/06/27/oversight-homeless-shelters-followChildren’s Center for Early Learning – Compliance With the Reimbursable Cost Manual
… documented adequately, and allowable pursuant to the State Education Department’s (SED) Reimbursable Cost Manual … between three and five years of age. Pursuant to New York State Education Law, special education providers, such as the … requirements. Other Related Audits/Reports of Interest State Education Department: Bilingual SEIT & Preschool, Inc. …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/childrens-center-early-learning-compliance-reimbursable-cost-manual