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Town of Perinton - Financial Management and Information Technology (2017M-232)
… a disaster recovery plan. Town officials generally agreed with our recommendations and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/town/2018/06/29/town-perinton-financial-management-and-information-technology-2017m-232New York City Construction Industry Booming
… percent of the industry’s workers in New York City had no college experience, higher than in any other employment …
https://www.osc.ny.gov/press/releases/2019/05/new-york-city-construction-industry-boomingComptroller DiNapoli Releases Municipal Audits
… Development Agency , Middle Country Public Library and Otsego County . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top … priority,” said DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits-2DiNapoli: New Jersey Man Pleads Guilty to Embezzling From a Decedent's Estate for Which He Was Court-Appointed Administrator
State Comptroller Thomas P DiNapoli United States Attorney for the Southern District of New York Geoffrey S Berman and Philip R Bartlett InspectorinCharge of the New York Office of the US Postal Inspection Service announced that Gregory Bayard pled guilty to wire fraud
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-new-jersey-man-pleads-guilty-embezzling-decedents-estate-which-he-was-court-appointedGates Fire District – Audit Follow-Up (2024M-10-F)
… balance as of December 31, 2023 to determine whether the funding was reasonable or would be sufficient for future …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/gates-fire-district-audit-follow-2024m-10-fDiNapoli: Audit Questions Payments Made to Supportive Housing Provider
… in questionable costs that were paid by the state Office of Mental Health (OMH) to an Altamont, N.Y. company that … services through OMH and the New York City Department of Health and Mental Hygiene (DOHMH) to individuals who have … claimed costs totaling over $848,000. "The Office of Mental Health is not fulfilling its responsibility to …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-audit-questions-payments-made-supportive-housing-providerPersonal Income Tax and Property Tax
… during the period January 1, 2019 through December 31, 2019, and levy year 2018 credits paid as of September 5, …
https://www.osc.ny.gov/state-agencies/audits/2020/12/30/personal-income-tax-and-property-taxEmpire BlueCross BlueShield – Controls Over Payments for Special Items
… and recovery of overpayments made to hospitals for special medical items; and took sufficient steps to … The Empire Plan is the primary health benefits plan for NYSHIP, serving about 1.1 million members. The Empire … with member hospitals include reimbursement rate schedules for the payment of inpatient and outpatient hospital …
https://www.osc.ny.gov/state-agencies/audits/2017/06/22/empire-bluecross-blueshield-controls-over-payments-special-itemsChenango County Probation Department – Restitution Payments (S9-20-3)
… to enforce and monitor restitution obligations. Six of the 20 restitution orders reviewed had uncollected …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/chenango-county-probation-department-restitution-payments-s9-20-3State Agencies Bulletin No. 1131
… Day Tuesday, January 1, 2013 Unavailable Dr. Martin Luther King, Jr. Day Monday, January 21, 2013 7:00 a.m. - 2:00 p.m. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1131-availability-payroll-applications-payserv-ps-query-control-dMunicipal Use of Local Development Corporations and Other Private Entities: Municipal Use of Local Development Corporations and Other Private Entities: Division of Local Government and School Accountability Background, Issues and Recommendations
Municipal Use of Local Development Corporations and Other Private Entities: Municipal Use of Local Development Corporations and Other Private Entities: Division
https://www.osc.ny.gov/files/local-government/publications/pdf/ldcreport.pdfOneida-Herkimer-Madison Board of Cooperative Services (BOCES) – Information Technology (2020M-99)
… Board of Cooperative Educational Services (BOCES) officials ensured: Security awareness training was … accessed for appropriate purposes, and IT controls over BOCES’ network and financial system were adequate to safeguard information. Key Findings BOCES officials did not regularly provide formalized IT …
https://www.osc.ny.gov/local-government/audits/boces/2020/12/18/oneida-herkimer-madison-board-cooperative-services-boces-information-technologyState Agencies Bulletin No. 1170
… 9, 2012 (Institution) Background NYSCOPBA membership dues for those affected by the contract agreement for 2012 will increase as follows: Bargaining Unit Biweekly … OSC will automatically increase the biweekly deduction for Dues (Code 291 & 491) and Agency Shop Fee (Code 295 & …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1170-new-york-state-correctional-officers-and-police-benevolent-associationEconomic and Policy Insight: New York State’s Clean Energy Fund
Between 2016 and 2032, the CEF is approved to collect $7.5 billion. Review of CEF-supported programs indicates some have exceeded the goals set out by the New York State Public Service Commission (PSC), while others appear not to be on track to reach their 2025 targets.
https://www.osc.ny.gov/files/reports/pdf/clean-energy-fund.pdfCommon Reporting Errors: From AUD to AFR
In this session, you will learn about common reporting errors made by local governments when completing annual reports and our staff will explain how to correctly report the underlying transactions. The presenters will provide examples of these errors as made in the Annual Update Document (AUD) and
https://www.osc.ny.gov/files/local-government/academy/pdf/common-reporting-errors-aud-afr-12-7-22.pdfSelected Management and Operations Practices (2020-S-38)
To determine whether the New York Power Authority’s (NYPA) electric vehicle initiatives and programs placed the Charge NY and Charge NY 2.0 charging stations in locations where the intent of these initiatives could be achieved. We also determined whether NYPA’s EVolve NY program met its initial ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s38.pdfState Fiscal Year 2022-23 Enacted Budget Analysis
… child per provider per year, and the subsidy market rate (i.e., the maximum rate at which the State makes subsidy … Funds. The resources set aside for Economic Uncertainties can be used for any appropriated purpose at any time. 2 … for the Executive. 5 The statutory prohibition can, however, be circumvented in various ways. Examples of …
https://www.osc.ny.gov/reports/state-fiscal-year-2022-23-enacted-budget-analysisCoeymans Hollow Fire Corporation – Board Oversight (2022M-84)
… or enforce adequate bylaws. Review claim documentation for appropriateness and did not sign vouchers to approve claims for payment. Establish adequate controls to ensure that all … and Financial Secretary performed bank reconciliations for Company accounts. Key Recommendations Amend the bylaws …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/11/10/coeymans-hollow-fire-corporation-board-oversight-2022m-84DiNapoli: NYC Put Federal Funds to Work Quickly To Shore Up Budget and Drive Recovery
… that increase budgetary gaps.” The American Rescue Plan Act of 2021 (ARPA) provided $350 billion in Coronavirus State … is higher than the average for the more than 14,000 local government recipients (55.6%) reviewed. Five of the country’s … Rescue Plan Equity Report, the prior COVID-19 relief programs for state and local governments had predominantly …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-nyc-put-federal-funds-work-quickly-shore-budget-and-drive-recoveryComptroller DiNapoli Releases School Audits
… his office completed audits of the Burnt Hills-Ballston Lake Central School District , Ellenville Central School District , Lake Pleasant Central School District , Mount Pleasant … spent appropriately and effectively.” Burnt Hills-Ballston Lake Central School District – Leave Accruals and Separation …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-audits-1