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Technology Transfer Program and Royalty Payments (Follow-Up)
… included in our initial audit report, Technology Transfer Program and Royalty Payments (Report 2019-S-10 ). … the State University of New York’s (SUNY) technology transfer activity – the formal transfer of rights for intellectual property (IP) developed …
https://www.osc.ny.gov/state-agencies/audits/2021/02/08/technology-transfer-program-and-royalty-payments-followCareer and Technical Education
… DOE officials. About the Program CTE programs (referred to in the past as vocational, occupational, or practical arts … and hands-on training to prepare them for future careers in occupational fields. During the 2017-18 school year, DOE … set guidelines and expectations for CTE programs in NYC. These guidelines and requirements aim to, among other …
https://www.osc.ny.gov/state-agencies/audits/2021/05/20/career-and-technical-educationOversight of Construction Management Contracts
… and Historic Preservation (Parks) is responsible for operating and maintaining the State park, recreation, and … This system includes 180 State parks with opportunities for hiking, camping, swimming, golfing, and snowmobiling as … with private firms that total approximately $27.9 million for 58 projects. Key Findings Parks has generally established …
https://www.osc.ny.gov/state-agencies/audits/2021/06/24/oversight-construction-management-contractsComptroller DiNapoli Releases Municipal Audits
… have original receipts attached to the monthly statement. In July 2019, Richard A. Lobur, a fire department member, admitted to taking almost $40,000 in grant money to use for personal expenses, pay off credit … to theft of government money and agreed to pay $39,182.92 in restitution. The matter was referred to the Erie County …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-releases-municipal-auditsCompliance With Executive Order 95 (Open Data)
… with Executive Order 95 (EO 95), including providing, in a timely manner, publishable State data to the Office of … publishable State data and make such data freely available in accessible formats for public use. As of January 2020, … sets to publish on Open Data (most recent data was added in 2016), and OGS has not consistently updated data already …
https://www.osc.ny.gov/state-agencies/audits/2020/04/08/compliance-executive-order-95-open-dataState Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … board, however, has not adopted a long-term capital plan to address this issue. Village of Newport – Financial … professionals for services totaling $27,048. For access to state and local government spending, public authority …
https://www.osc.ny.gov/press/releases/2017/05/state-comptroller-dinapoli-releases-municipal-auditsTaxes – 2022 Financial Condition Report
… State Tax Collections Increased Significantly in SFY 2021-22 from $82.4 Billion to $121.1 Billion In SFY 2021-22, reported New York State tax collections …
https://www.osc.ny.gov/reports/finance/2022-fcr/taxesThe Big Picture – What Every Employer Should Know
… Fund’s asset growth. Approximately $186.6 billion was paid in benefits from April 1, 2002 through March 31, 2022. How …
https://www.osc.ny.gov/retirement/employers/partnership/big-pictureSlaterville Springs Fire District – Internal Controls Over Financial Operations (2013M-315)
… recorded and reported to safeguard District moneys for the period January 1, 2012 through September 18, 2013. … The District’s general fund budget totaled $90,940 for the 2013 fiscal year. Key Findings The Board did not … some controls, some key components were lacking. For example, the Board did not review the Treasurer’s monthly …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/slaterville-springs-fire-district-internal-controls-over-financialNewstead Fire Company –Internal Controls (2014M-92)
… was to assess the adequacy of Company financial controls for the period January 1, 2012 through February 18, 2014. … hall rentals, donations, and foreign fire insurance. For the 2013 fiscal year, the Company’s revenues totaled … and sold; prizes purchased and awarded; and the number of attendees at the event. … Newstead Fire Company …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/06/27/newstead-fire-company-internal-controls-2014m-92Plattekill #1 Fire District – Internal Controls Over Financial Operations (2014M-282)
… adequate oversight of the District’s financial operations for the period January 1, 2013 through January 14, 2014. … a portion of the Town of Newburgh. Budgeted appropriations for 2014 totaled approximately $780,000. Key Findings The … moneys were received, did not perform bank reconciliations for the first nine months of 2013 and submitted inaccurate …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/plattekill-1-fire-district-internal-controls-over-financial-operationsComptroller DiNapoli Releases State Audits
… Services Unit staff members were not held accountable for their work performance and time and attendance. In addition, the manager responsible for the unit violated Metro-North policy by not disclosing … that referees did not always properly report and account for foreclosure funds. Additionally, ten of the 77 referees …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-state-auditsState Agencies Bulletin No. 1165
… Purpose To inform agencies of a Retirement days worked adjustment as a result of the … the Retirement System, based on the crediting rules that apply to the various tiers, if there are no other reduction …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1165-2011-2012-days-worked-adjustment-bargaining-unit-21Broome County – Financial Condition (2013M-224)
… the general fund, $9.6 million for the County road fund, and $2.3 million for the road machinery fund. Key Finding … sufficient levels of fund balance to support current and future operations or provide a mechanism to cover budgeted revenue shortfalls and, therefore, had to rely on short-term borrowings. The …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/broome-county-financial-condition-2013m-224Emergency Service Communication Surcharges (2017-MS-4)
… responsible for E911 expenditures. Under a new law enacted in December 2017, wireless surcharge payments will be made to …
https://www.osc.ny.gov/local-government/audits/county/2018/04/20/emergency-service-communication-surcharges-2017-ms-4SUNY System Administration Office – Selected Employee Travel Expenses
… audit initiative to determine whether the use of travel money by selected government employees was appropriate, we audited travel expenses for the highest-cost travelers in the State, each of whom … Administration Office (System Administration) employee for audit whose expenses ranked among the highest in the …
https://www.osc.ny.gov/state-agencies/audits/2013/07/31/suny-system-administration-office-selected-employee-travel-expensesViolations of Law, Conflicts of Interest and Other Improprieties at the Department of Correctional Services' Food Production Center (Follow-Up)
… Purpose To determine the extent of implementation of the two recommendations included in our original report, Violations of Law, Conflicts of …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/violations-law-conflicts-interest-and-other-improprieties-department-correctional-servicesEligibility, the Benefit and Filing – Police and Fire Plan
… retire with full benefits at age 62, or may choose early retirement with a reduced benefit between ages 55 and 62. … creditable service, regardless of age), you must retire by the first day of the month following your 70th birthday, even if you have not …
https://www.osc.ny.gov/retirement/publications/1512/eligibility-benefit-and-filingSaugerties Central School District – Extra-Classroom Activities (2017M-77)
… officials’ management of extra-classroom activities for the period July 1, 2015 through December 31, 2016. … Board of Education. The District’s budget appropriations for the 2016-17 fiscal year were approximately $61 million. … did not maintain adequate supporting documentation for cash receipts totaling $127,553, and district officials …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/14/saugerties-central-school-district-extra-classroom-activities-2017m-77Canajoharie Central School District – Financial Condition and Extra-Classroom Activity Fund (2015M-339)
… Purpose of Audit The purpose of our audit was to determine if the Board adopted realistic budgets and … York State Real Property Tax Law, ranging from 6.9 percent to 8.3 percent of the ensuing year’s appropriations. … press-numbered receipts or sales reports were not remitted to the central treasurer and adequate profit and loss …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/canajoharie-central-school-district-financial-condition-and-extra