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State Comptroller DiNapoli Releases Audits

… announced today the following audits and examinations have been issued: Office of Children and Family Services … Plans (COOPs), which each state agency is required to have in place for each of its facilities, and has developed a … From Jan. 1, 2014 through Sept. 12, 2017, SIR did not have written preventive maintenance procedures for security …

https://www.osc.ny.gov/press/releases/2018/05/state-comptroller-dinapoli-releases-audits

Selected Aspects of Leasing Practices for Real Estate Services Department and Port Commerce

… either system. In one case in 2015, the PANYNJ executed a permit for a property that it did not own. The PANYNJ … ensure rents charged are consistent with market prices and rental properties generate optimal rental income. Implement formal policies and procedures to …

https://www.osc.ny.gov/state-agencies/audits/2019/05/16/selected-aspects-leasing-practices-real-estate-services-department-and-port-commerce

Opinion 90-24

… any other powers or duties pertaining or incidental to the sale and issuance of obligations. However, the finance board of any municipality, school district or district corporation may, by resolution, … and duties to the chief fiscal officer or, in the case of school districts, to the clerk of the school board, in which …

https://www.osc.ny.gov/legal-opinions/opinion-90-24

Opinion 89-62

… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … nominating petitions for fire district office) ELECTION LAW, §6-138; TOWN LAW, §176(7): A qualified voter is not … independent nominations of individuals to federal, state, county, city, town or village offices (see Election Law, …

https://www.osc.ny.gov/legal-opinions/opinion-89-62

DiNapoli: Audits Find Certain IDAs Lack Job Creation Data

… audits by New York State Comptroller Thomas P. DiNapoli have revealed a number of local Industrial Development … over a 12-year period. If not corrected, this would have increased to a projected $635,000 over the 20-year … when businesses apply for financial assistance and have not established adequate procedures for cost-benefit …

https://www.osc.ny.gov/press/releases/2015/04/dinapoli-audits-find-certain-idas-lack-job-creation-data

DiNapoli: Audit Finds OMH Needs To Improve Oversight of Supportive Housing Providers To Ensure Safety and Well-Being of Vulnerable New Yorkers

… audit found significant deficiencies in the New York State Office of Mental Health’s (OMH) oversight of ESSHI, which was … Neighborhood Centers in Buffalo, Young Women’s Christian Association of Binghamton and Broome County in Binghamton, … months and prompted by the audit, the provider located the resident in a rehabilitation facility following a hospital …

https://www.osc.ny.gov/press/releases/2023/12/dinapoli-audit-finds-omh-needs-improve-oversight-supportive-housing-providers-ensure-safety-and-well

DiNapoli: NYC Retail Sector Battered by Pandemic

… federal programs and commercial banks. More than half (52 percent) of the city’s retailers were approved for PPP …

https://www.osc.ny.gov/press/releases/2020/12/dinapoli-nyc-retail-sector-battered-pandemic

Overview – State University Police Plan

… Your pension is based on your years of credited service and your final average salary (FAS). For Tier 1, 2, 3 and 5 members, FAS is the average of the wages you earned during any 36 consecutive months of service when your earnings were highest. For Tier 6 …

https://www.osc.ny.gov/retirement/publications/1823/overview

Minimum Qualifications - Auditors

… or will hold any bachelor’s degree At least 24 credit hours in Accounting and/or Auditing For positions as a … in any of the disciplines listed above At least 12 credit hours in Information Science or Data Processing There is no … upon this assessment, each candidate’s relevant education, training and experience will be evaluated and given a …

https://www.osc.ny.gov/jobs/qualifications-auditors

State Comptroller DiNapoli Releases Municipal Audits

… Joint Fire District and the Town of Orchard Park . "In today's fiscal climate, budget transparency and … transactions to limit access to online bank accounts. In addition, auditors found the town accumulated excessive … spending, public authority financial data and information on 130,000 state contracts, visit Open Book New York . The …

https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-municipal-audits

Cayuga County – Court and Trust Funds (2024-C&T-5)

… Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through … may be provided to the court and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made …

https://www.osc.ny.gov/local-government/audits/county/2024/09/27/cayuga-county-court-and-trust-funds-2024-ct-5

Village of Copenhagen – Transparency of Fiscal Activities (S9-24-15)

… – pdf] Audit Objective Determine whether the Village of Copenhagen (Village) Board of Trustees (Board): Conducted an annual audit of the Village Chief Fiscal Officers’ (CFO) financial records and reports, Filed the required Annual Financial … Determine whether the Village of Copenhagen Village Board of Trustees Board Conducted an …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-copenhagen-transparency-fiscal-activities-s9-24-15

State Comptroller DiNapoli Releases School Audits

… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … Morris-Eaton Central School District – Online Banking (Madison County) The board did not adopt an online banking policy defining authorization and monitoring of …

https://www.osc.ny.gov/press/releases/2017/08/state-comptroller-dinapoli-releases-school-audits

Fillmore Central School District – Reserve Funds (2016M-386)

… documented the financial need or purpose for four of the reserve funds or periodically assessed the reasonableness of reserve balances. No evidence was provided to show that the funds retained in the debt reserve were ever used toward debt service payments. The …

https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/fillmore-central-school-district-reserve-funds-2016m-386

Selected Employee Travel Expenses

… and under the control of agency management, include car rentals, meals, lodging, transportation, fuel, and …

https://www.osc.ny.gov/state-agencies/audits/2013/07/10/selected-employee-travel-expenses

Village of Horseheads – Collections (2023M-169)

… Establish receipt records that document the date, purpose, form and amount of money collected. Annually audit the …

https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-collections-2023m-169

State Comptroller DiNapoli Releases Audits

… balance estimates required by Town Law. Long Lake Central School District – Capital Project (Hamilton County) District officials properly established, authorized contracts …

https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-audits

Opinion 2004-8

… Municipal corporations are authorized to provide a medical, surgical and hospital insurance plan for their … applicable to a public corporation that "self-funds" medical, surgical and hospital benefits). Based on section … the opinion that a municipal corporation may supplement medical insurance coverage by direct cash reimbursements for …

https://www.osc.ny.gov/legal-opinions/opinion-2004-8