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Selected Aspects of Safety and Security in Subway Facilities

… point intercoms) is not always maintained as required. Only 916 of the required 1,061 preventive maintenances (PMs) …

XVI.3.J Implementation of Accounting Standards – XVI. Financial Reporting

… Basic financial statements for the State of New York are prepared in conformity with generally accepted accounting principles (GAAP) for governments as … the Governmental Accounting Standards Board (GASB) which is the standard-setting body for establishing governmental …

State Pension Fund Commits Additional $50 Million to Invest in New York-Based Companies

… to the state pension fund and supported thousands of jobs across the state,” said DiNapoli. “This $50 million … 292 companies and helped to create or retain nearly 4,000 jobs. Comptroller DiNapoli has more than doubled the pension … Graycliff Partners LP is an SEC-registered investment advisor under the US Investment Advisors Act of 1940, as …

Town of Sheridan – Shared Services Costs (2023M-74)

… report – pdf] Audit Objective  Determine whether the Town of Sheridan (Town) was reimbursed equitably for shared … Determine whether the Town of Sheridan Town was reimbursed equitably for shared service …

West Hill Fire District No. 3 – Financial Condition (2014M-160)

… Key Findings At the end of 2013, the District’s unassigned fund balance totaled almost $178,000 or more than 3 times the … real property tax levies. The District reported a capital reserve fund with a balance of $165,728 as of December 31, 2013. District officials created this reserve in the late 1990s to fund future costs of new …

DiNapoli: Audit Reveals Hiring and Budgeting Problems in Brentwood School District

… whether it be when putting together the annual budget or hiring new employees, undermines the principles of … these audit findings seriously and make necessary changes” Hiring practices Auditors found the school board and district … board did not comply with this policy when appointing the assistant superintendent for secondary education or …

State Comptroller DiNapoli Releases Municipal & School Audits

… oversight of non-payroll disbursements. As a result, there is an increased risk that errors or irregularities could … balance and reserve policies. Therefore, the board lacks important tools to project current and future operating and … Furthermore, officials’ continued practice of using debt to pay for recurring costs is imprudent. The review …

Oversight and Monitoring of the Universal Pre-Kindergarten Program

… suitable for children. In January 2014, the New York City (NYC) Administration released an implementation plan to dramatically expand NYC’s existing pre-kindergarten program.¹ The expanded UPK … as needed. The UPK program is funded by the State and NYC. The State’s portion is based on a State Education …

Town of Butternuts – Accounting and Reporting (2016M-323)

… Purpose of Audit The purpose of our audit was to examine the Town’s financial operations for the … The purpose of our audit was to examine the Towns financial operations for the …

Division of Housing and Community Renewal – Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City

… of 269 State-supervised developments with over 105,000 apartments were built under the Program. In exchange for … House (Albany), Seneca Towers (Monroe), Sunnyside Manor (Westchester), and Tompkins Terrace (Dutchess). Key …

DiNapoli: Tax Collections Exceed Projections Through First Half of Fiscal Year

… higher than the same period last year, and collections in September were $1.2 billion, or 16.2 percent, higher than … above updated projections. PIT collections of $5.1 billion in September were up by $892 million, or more than 21 … the first six months, as well as continued strength in real property transfer tax collections.  All Funds …

Utilization of the Arch Street Yard and Shop Facility

… and once to a contractor to perform modifications on Metro-North Railroad rail cars. The LIRR incurred costs of $2.43 million …

UnitedHealthcare: Improper Payments for Acupuncture and Acupuncture-Related Services

… at the same time as other services, including heat therapy, massage therapy, electrical stimulation, and evaluation and …

Fillmore Central School District – Credit Cards and Purchase Cards (2023M-115)

… whether Fillmore Central School District (District) credit card and purchase card charges were properly approved, supported and for … that could have led to potentially inappropriate card use, including:  Approximately $38,000 in charges were … whether Fillmore Central School District District credit card and purchase card charges were properly approved …

XI.6.A Quick Contracting–Commodity, Printing, Miscellaneous Services and Equipment – XI. Procurement and Contract Management

… To participate in the Office of the State Comptroller’s (OSC) Quick Contracting Program for … miscellaneous services or equipment procurements, State agencies must use the Quick Contract Boilerplate … To participate in the Office of the State Comptrollers OSC Quick Contracting Program for …

IX.7 State Accounting and Reporting Overview – IX. Federal Grants

IV. Accounting Codes - Uses and Descriptions – IV. Accounting Codes - Uses and Descriptions

Holland Patent Central School District – Fuel Inventory (2023M-141)

Determine whether Holland Patent Central School District (District) officials safeguarded and accounted for fuel inventory.

Risk Assessment and Implementation of Measures to Address Extreme Weather Conditions

… prevent flood water from entering 14 fan plants; however, only 11 fan plants were mitigated. Transit officials stated …

Online and Computer-Aided Training – Travel and Conference Expense Management

… library of webinars available for local officials. The Academy for New York State’s Local Officials   …