Search
State Authority Codes
… Heritage Trust 21120 Nelson A. Rockefeller Empire State Plaza Performing Arts Center Operating Corp 01361 New York …
https://www.osc.ny.gov/public-authorities/state-authority-codesState Comptroller DiNapoli Releases Municipal Audits
… procurement policy. Orleans County – Sheriff's Department Inmate and Commissary Accounts (2017M-209) The sheriff's … department did not properly account for and manage the inmate and commissary accounts. Department officials incorrectly made disbursements from the inmate account for shared expenditures and made disbursements …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-audits-0Schuyler County – Treasurer’s Office (2014M-186)
… Purpose of Audit The purpose of our audit was to examine the operations of the Treasurer’s office for the period January 1, 2011 …
https://www.osc.ny.gov/local-government/audits/county/2014/10/03/schuyler-county-treasurers-office-2014m-186City of Olean – Budget Review (B18-1-1)
… review was to determine whether the significant revenue and expenditure projections in the City’s proposed budget for the 2018-19 fiscal year are reasonable, and whether the … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review …
https://www.osc.ny.gov/local-government/audits/city/2018/03/19/city-olean-budget-review-b18-1-1Railroad Bridge Inspection Program
… railroads operating in the State to ensure they meet the bridge inspection requirements. This audit covers the period … 1, 2010 through June 30, 2013. Background The Railroad Bridge Inspection Program (Program) provides oversight of the … to ensure public safety and decrease the risk of railroad bridge failures. Department regulations require railroad …
https://www.osc.ny.gov/state-agencies/audits/2013/12/09/railroad-bridge-inspection-programSelected Aspects of Discretionary Spending
… in 1975 to use innovation and technology to solve some of New York’s most difficult energy and environmental … is committed to public service and strives to be a model of what taxpayers expect from government. During the audit period, we identified approximately $7 million of Authority spending that was discretionary in nature. Each …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-2Accounts Payable Advisory No. 1
… account from this example. Agencies should use digits only in the invoice field. OSC will return JPMorgan Chase …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/1-complex-entity-jpmorgan-chase-bank-naOversight of the Early Intervention Program’s State Fiscal Agent
… and provide for appropriate intervention to improve child and family development. Early Intervention (EI) services, such as physical therapy and speechlanguage pathology services, are provided at no cost to an eligible child’s family, and are funded first through third-party payers, …
https://www.osc.ny.gov/state-agencies/audits/2016/03/24/oversight-early-intervention-programs-state-fiscal-agentState Agencies Bulletin No. 885
… mandatory employee contribution for members who have ten (10) or more years of membership in the Optional Retirement Program (ORP). ORP members who have ten (10) or more years of membership will receive a reduction in … the Retirement Plan Type of 7Z (TIAA/CREF) and has ten (10) or more years of membership will automatically change to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/885-elimination-mandatory-employee-contribution-members-optional-retirementSunshine Developmental School – Compliance With the Reimbursable Cost Manual
… integrated therapeutic preschool programs for about 600 children between the ages of three and five years in the New … CFRs and tuition rates as appropriate. Work with Sunshine Developmental officials to help ensure that … on any CFRs prepared after the scope period comply with Manual requirements. Other Related Audits/Reports of …
https://www.osc.ny.gov/state-agencies/audits/2015/09/10/sunshine-developmental-school-compliance-reimbursable-cost-manualDiNapoli: Comcast Agrees To Disclose Political Spending
… Inc. Southwest Airlines Co. PepsiCo Inc. Plum Creek Timber Company, Inc. KeyCorp Dr Pepper Snapple Group Noble …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-comcast-agrees-disclose-political-spendingOpinion 92-45
… This opinion represents the views of the Office of the State Comptroller at the time it was … SERVICE -- Fees (imposition for services of emergency rescue and first aid squad) EMERGENCY RESCUE AND FIRST AID … services of an emergency rescue and first aid squad of a fire district fire department. You ask whether the emergency …
https://www.osc.ny.gov/legal-opinions/opinion-92-45Selected Financial Management Practices
… Trust has established adequate controls over the following financial management functions: revenue and collection; procurement and contracting; time and attendance; budgeting and … Trust has established adequate controls over the following financial management functions revenue and collection …
https://www.osc.ny.gov/state-agencies/audits/2014/12/26/selected-financial-management-practicesDiNapoli: Increase in Older Inmates Challenges New York's Prison System
… of inmates age 50 and over rose 46 percent from 2007 to 2016, according to a report issued today by New York State Comptroller Thomas … DiNapoli's report found that overall, such costs rose to over $380 million in 2015-16 State Fiscal Year, an … of inmates age 50 and over rose 46 percent from 2007 to 2016 according to a report issued today by New York State …
https://www.osc.ny.gov/press/releases/2017/04/dinapoli-increase-older-inmates-challenges-new-yorks-prison-systemDiNapoli: Former Fulton County Snowmobile Club President Pleads Guilty to Stealing $17K from Nonprofit
… of his plea agreement, Daley paid full restitution to the club. “Chad Daley abused his position to enrich himself with … stole $5,300 in checks made payable to the “Snowdrifters Club” by depositing them into his own personal bank account. He also transferred over $3,000 in funds from the club’s account to his personal account and wrote a $3,500 …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-former-fulton-county-snowmobile-club-president-pleads-guilty-stealing-17k-nonprofitState Comptroller DiNapoli Releases Municipal Audits
… Village of Newport and the Wassaic Fire District. "In today’s fiscal climate, budget transparency and … no use was recorded for either vehicle in the vehicle use log until May 2016. Greater Syracuse Property Development … compliance with redevelopment plans was not always timely. Mortgage property records did not always contain …
https://www.osc.ny.gov/press/releases/2017/05/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… disbursing payroll checks. Village of Quogue – Justice Court (Suffolk County) The justices did not ensure that court moneys were accounted for. The court did not properly … 50,000 state contracts, visit OpenBookNY . The easy-to-use website was created by Comptroller DiNapoli to promote …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Financial Settlements and Federal Aid Boosted State Revenue to $149 Billion in 2014-15
… New York collected $149.1 billion in revenue in fiscal year 2014-15, an increase of $11.4 billion, or 8.3 … settlements and a boost in federal aid, according to a report on the state’s year-end finances issued today by … New York collected $1491 billion in revenue in fiscal year 201415 an increase of $114 billion …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-financial-settlements-and-federal-aid-boosted-state-revenue-149-billion-2014-15Selected Wage Investigation Procedures (Follow-Up)
… 2019-S-46 ). About the Program The Department of Labor’s (DOL) Division of Labor Standards (Division) seeks to … that arise during the course of an investigation. DOL can require employers found to be in violation of the … wages and can also assess penalties (which are retained by DOL), liquidated damages, which are additional amounts …
https://www.osc.ny.gov/state-agencies/audits/2024/02/16/selected-wage-investigation-procedures-followOversight of Mental Health Education in Schools (Follow-Up)
… Objective To determine the extent of implementation of the two recommendations included in our initial audit report, Oversight of Mental Health Education in Schools (Report 2020-S-63 ). About the Program … To determine the extent of implementation of the two recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2023/09/27/oversight-mental-health-education-schools-follow