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Wayne County Court and Trust (2022-C&T-1)
The purpose of our audit was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2018 through October 31, 2021.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/wayne-county-2022-ct-1.pdfDiNapoli: Millions in NYC Transit Fines and Fees Uncollected
… and delays on the rise Transit needs every dollar it can get to improve the subway service for straphangers. Fines are … payment, depends on its ability to reach respondents by phone and by mail. DiNapoli’s audit found that far too often … Identifications, information that could have been used to get the respondent’s correct address. DiNapoli’s audit found …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-millions-nyc-transit-fines-and-fees-uncollectedSelected Employee Travel Expenses
… we audited travel expenses for the highest-cost travelers in the State as well as other outliers. As a result of this … employees whose expenses exceeded $100,000 or had outliers in the area of train fare. In total, we examined $1,313,845 in travel costs associated …
https://www.osc.ny.gov/state-agencies/audits/2013/07/10/selected-employee-travel-expensesValue Pharmacy, Inc.
… Comptroller commenced an audit of Medicaid payments made to Value Pharmacy …
https://www.osc.ny.gov/state-agencies/audits/2019/03/27/value-pharmacy-incCollege Choice Tuition Savings Program Appropriation
… Legislative Program Legislative Session 2017-2018: College Choice Tuition Savings Program Appropriation – A.10833 … services and expenses related to the administration of the College Choice Tuition Savings Program. Memo Bill Text Status … services and expenses related to the administration of the College Choice Tuition Savings Program …
https://www.osc.ny.gov/legislation/college-choice-tuition-savings-program-appropriationBenefit Eligibility Assessment Process (Follow-Up)
… Purpose To determine the extent of implementation of the three recommendations included in our initial audit … applicable policies and procedures, and whether the Office of Temporary and Disability Assistance’s (OTDA) Fair Hearing … To determine the extent of implementation of the three recommendations included in …
https://www.osc.ny.gov/state-agencies/audits/2016/06/16/benefit-eligibility-assessment-process-followState Agency Small-Dollar Purchases (Follow-Up)
… entities that existed in 2008-09 were consolidated or closed by 2011-12, while some new entities had been created. …
https://www.osc.ny.gov/state-agencies/audits/2013/11/21/state-agency-small-dollar-purchases-followWoodbourne Fire District – Board Oversight (2023M-98)
… complete report – pdf] Audit Objective Determine whether the Woodbourne Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of the District’s financial operations. Key Findings The … Determine whether the Woodbourne Fire District District Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/woodbourne-fire-district-board-oversight-2023m-98Rochester City School District – Budget Review (B20-2-1)
… year, numerous interested stakeholders called upon this office to provide an independent review of the District’s … fiscal year ending June 30, 2020. Key Recommendation Our Office developed a two-part approach. The first effort is the recent review of the adopted budgets for the 2018-19 and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/23/rochester-city-school-district-budget-review-b20-2-1State Police Bulletin No. SP-123
… and 17 who possess or obtain a recognized degree from an accredited and recognized college or university. Pursuant to … Unit 62 who possess or obtain a recognized degree from an accredited and recognized college or university. Eligibility … Police who possess or obtain a recognized degree from an accredited and recognized college or university shall receive …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-123-education-payment-employees-represented-police-benevolent-associationState Police Bulletin No. SP-134
… and 17 who possess or obtain a recognized degree from an accredited and recognized college or university. Pursuant to … Unit 62 who possess or obtain a recognized degree from an accredited and recognized college or university. Eligibility … Police who possess or obtain a recognized degree from an accredited and recognized college or university shall receive …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-134-education-payment-employees-represented-police-benevolent-associationState Police Bulletin No. SP-140
… Purpose To provide notification of the procedure for processing the Education Payment Affected … dated June 6, 2012 Background Pursuant to Chapter 69 of the Laws of 2009 an annual lump sum education payment as … To provide notification of the procedure for processing the Education Payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-140-education-payment-employees-represented-police-benevolent-associationState Police Bulletin No. SP-105
… service law binding the executive branch of the state of New York and the employee organization representing the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-105-education-payment-employees-represented-police-benevolent-associationState Police Bulletin No. SP-111
… service law binding the executive branch of the state of New York and the employee organization representing the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-111-education-payment-employees-represented-police-benevolent-associationHorseheads Fire District #1 - Board Oversight (2019M-82)
… complete report - pdf] Audit Objective Determine whether the Board provided adequate oversight of the District’s finances. Key Findings The Board did not: … Determine whether the Board provided adequate oversight of the Districts finances …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/06/28/horseheads-fire-district-1-board-oversight-2019m-82State Police Bulletin No. SP-178
… Purpose To notify the agency of the modification to Deduction Code 302. Affected Employees … 17 and 18 represented by Police Benevolent Association of the New York State Troopers, Inc. and employees in Bargaining … To notify the agency of the modification to Deduction Code 302 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-178-modification-deduction-code-302-pba-disability-insuranceDiNapoli: Organic Farms Growing in New York
… ranked third nationwide in the number of certified organic farms, according to a report released today by State … in both sales, at $93.6 million, and in the number of farms, at 402, according to the U.S. Department of … Vermont and Maine. As of 2015, 934 certified organic farms were operating across the state. New York rated fourth …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-organic-farms-growing-new-yorkExamples from GASB Statement 34 - Sample City Statement of Revenues, Expenditures, and Changes in Fund Balances Governmental Funds
… 2,954,389 2,954,389 Education - payment to school district 21,893,273 21,893,273 Debt … debt 17,529,560 1,300,000 18,829,560 Payment to bond refunding escrow agent (37,284,144) … of the net change in fund balances of governmental funds to the change in net assets in the statement of activities is …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-1Opinion 89-31
… ... There is no specific reservation of that right in the New York Constitution or in any statute; nor is there any …
https://www.osc.ny.gov/legal-opinions/opinion-89-31Opinion 2005-8
… section 122-b, cities may acquire, equip and supply motor vehicles suitable for such purposes, and may directly … of property used and useful in its operation of a gas, electric or water public utility service, or from using such … to the persons served. We expressed the opinion in Opn No. 82-238, supra , that cities may provide services under …
https://www.osc.ny.gov/legal-opinions/opinion-2005-8