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Oversight of Nurse Licensing (Follow-Up)
… included in our initial audit report, Oversight of Nurse Licensing (Report 2016-S-83 ). About the Program Our initial … included in our initial audit report Oversight of Nurse Licensing Report 2016S83 …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/oversight-nurse-licensing-followVillage of Hamburg - Recreation Department Cash Receipts - Cash Shortage (2018M-104)
… were properly recorded, reconciled and remitted in a timely manner. Key Findings From August 1, 2011 through … (attendant) did not remit Department cash collections of approximately $170,000 for deposit. OSC’s Division of … Adopt policies and develop procedures for the collection and accounting of Department cash receipts. Ensure …
https://www.osc.ny.gov/local-government/audits/village/2019/05/10/village-hamburg-recreation-department-cash-receipts-cash-shortage-2018m-104Town of Shelby – Supervisor’s Financial Responsibilities (2021M-121)
… financial reports were filed on time. The 2017, 2018 and 2019 annual financial reports were filed from 106 to 194 days …
https://www.osc.ny.gov/local-government/audits/town/2021/12/03/town-shelby-supervisors-financial-responsibilities-2021m-121Monroe County Airport Authority – Board Oversight of County Chargebacks and Professional Services (2019M-226)
… not review, verify and approve County chargebacks prior to payment or actively oversee the procurement of professional … for all chargebacks for County services prior to approving payment. Develop a revised procurement policy that includes …
https://www.osc.ny.gov/local-government/audits/county/2021/11/24/monroe-county-airport-authority-board-oversight-county-chargebacks-andTown of Pharsalia – Board Oversight (2018M-59)
… Determine whether the Town Board (Board) in the Town of Pharsalia (Town) provided adequate oversight of financial operations. Key Findings The Board did not provide adequate oversight of financial operations, which allowed the former Town …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-pharsalia-board-oversight-2018m-59Cheektowaga Economic Development Corporation (CEDC) – Revolving Loan Program (2021M-85)
… secured and the recipients had insufficient assets to satisfy the outstanding balances. Accounting records were not complete, accurate or up to date. Loan repayments were not properly accounted for or … Key Recommendations Maintain complete, accurate and up-to-date accounting records. Ensure loan repayments are …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/11/05/cheektowaga-economic-development-corporation-cedc-revolvingWest Seneca Central School District - Community Education (2019M-241)
… the District did not initially receive more than $5,500 in fees recorded as collected but not remitted by a vendor in January 2019. In January 2020, the vendor reimbursed the District for the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/west-seneca-central-school-district-community-education-2019m-241Shelter Island Union Free School District - Fund Balance (2020M-23)
… $1.7 million in appropriated fund balance was not used to fund operations during this time. The unemployment … not established by Board resolution. District officials have not appropriately prepared or implemented corrective action plans (CAPs) to previous audits. Key Recommendations Reduce surplus fund …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/24/shelter-island-union-free-school-district-fund-balance-2020m-23East Ramapo Central School District - Nonpublic School Transportation (2019M-107)
… students than were registered. For 2018-19, as of April 1, 2019, the District is paying 23 schools to transport 455 (or …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/20/east-ramapo-central-school-district-nonpublic-school-transportation-2019mCity of Dunkirk – Billing Enforcement (2020M-117)
… 31 are included on the relevy. Assess penalties according to the Code. The Treasurer generally disagreed with the … take corrective action. Appendix B includes our comments to issues raised in the Treasurer’s response. … Determine …
https://www.osc.ny.gov/local-government/audits/city/2021/06/11/city-dunkirk-billing-enforcement-2020m-117East Syracuse Minoa Central School District – Information Technology (2020M-174)
… Five individuals left employment between 2015 and 2019 but had active user accounts. Five employees had …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/04/east-syracuse-minoa-central-school-district-information-technology-2020mAlexandria Central School District – Financial Condition Management (2020M-109)
… limit for the past three fiscal years. As of June 30, 2019, surplus fund balance was $1.75 million, or 12.8 percent …
https://www.osc.ny.gov/local-government/audits/school-district/2020/12/30/alexandria-central-school-district-financial-condition-management-2020mTown of Locke – Financial Condition (2020M-111)
… the Town Board (Board) effectively managed the Town of Locke’s (Town’s) financial condition. Key Findings The … results during the year. Unrestricted fund balances as of December 31, 2019 in the general and highway funds and … were excessive, ranging from 89 percent to 536 percent of actual expenditures. The Board did not adopt formal fund …
https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-locke-financial-condition-2020m-111Overtime Compensation – Enhanced Reporting
… and a half, double time or greater; Recall overtime; and Holiday premium pay for holidays worked.* As of July 1, 2019, … pay; Location pay; and Straight pay for holidays. *Not all holiday premium pay is considered overtime. It is only …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/overtime-compensationOpinion 2001-11
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-2001-11XI.18.C Consultant Disclosure – XI. Procurement and Contract Management
… contractors, it is recommended that the contracting entity make available to the contractor a version of Form B with the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18c-consultant-disclosureNY State Comptroller DiNapoli Calls on Corporate America To Address Lack of Diversity, Equity & Inclusion
… New York State Comptroller Thomas P. DiNapoli today announced that the New York State Common Retirement … report. The proposal has been withdrawn from Hilton as a result. Disclosure of EEO-1 data would help investors assess … and committed to adding a woman to its board in 2022. As a result, the proposal filed there has been withdrawn. Since …
https://www.osc.ny.gov/press/releases/2021/02/ny-state-comptroller-dinapoli-calls-corporate-america-address-lack-diversity-equity-inclusionNY State Comptroller DiNapoli Doubles Low Emissions Index Investment to $4 Billion
… State Comptroller Thomas P. DiNapoli today at the Investor Summit on Climate Risk at the United Nations announced a $2 … State Comptroller Thomas P DiNapoli today at the Investor Summit on Climate Risk at the United Nations announced a $2 …
https://www.osc.ny.gov/press/releases/2018/01/ny-state-comptroller-dinapoli-doubles-low-emissions-index-investment-4-billionState Comptroller DiNapoli Releases Analysis of Enacted State Budget
… felony offenses, and makes statutory changes to the discovery process and other revisions intended to promote …
https://www.osc.ny.gov/press/releases/2019/04/state-comptroller-dinapoli-releases-analysis-enacted-state-budgetDiNapoli: MTA Avoided A Fiscal Crisis, Now It Has To Convince Riders To Come Back
… the state budget provided dedicated sources of revenue to close projected budget gaps, according to New York State Comptroller Thomas P. DiNapoli’s annual … improved financial picture, the burden is now on the MTA to improve the region’s transit system and win riders back, …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-mta-avoided-fiscal-crisis-now-it-has-convince-riders-come-back