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Orleans/Niagara Board of Cooperative Educational Services – Capital Assets (2023M-103)
… purchased for $59,571, were recorded without a model or serial number. A wheel balancer and a portable video magnifier, …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/orleansniagara-board-cooperative-educational-services-capital-assets-2023m-103Oversight of Telemental Health Services (Follow-Up)
… method that makes use of two-way, real-time interactive audio and video equipment to provide and support mental …
https://www.osc.ny.gov/state-agencies/audits/2022/12/06/oversight-telemental-health-services-followTown of Saugerties – Claims Auditing (2024M-144)
… $91,979 did not comply with the Town’s purchasing policy. For example, Town officials paid a contractor $46,500 to clear debris for the highway department without bid or documentation that … purchases totaling $10,868 were not properly authorized. For example, an unauthorized individual used the Town …
https://www.osc.ny.gov/local-government/audits/town/2025/05/16/town-saugerties-claims-auditing-2024m-144Opinion 97-2
… that bear on the issues discussed in the opinion. INSURANCE -- Health Insurance (authority to cover former school board members); … (municipal cooperative health benefit plans) -- Self-Insurance (municipal cooperative health benefit plans) … reimburse a former school board member for Part B Medicare insurance premiums paid by the former school board member …
https://www.osc.ny.gov/legal-opinions/opinion-97-2Oversight of Telemental Health Services
… treatment method that uses two-way, real-time interactive audio and video equipment to provide and support mental …
https://www.osc.ny.gov/state-agencies/audits/2021/06/17/oversight-telemental-health-servicesNorth Amityville Fire Company, Inc. – Cash Disbursements (2022M-163)
… cash disbursements were for appropriate Company purposes and supported. Key Findings The Board did not ensure that all … period, we reviewed 373 disbursements totaling $653,480 and found disbursements totaling $585,792 were for … to six Board members and the Chief. $44,820 for domestic flights and lodging in, among other places, Dallas, Texas; …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/04/28/north-amityville-fire-company-inc-cash-disbursements-2022m-163Lowville Academy and Central School District – In-School Internet Conntectivity (S9-22-3)
… - pdf] Audit Objective Determine whether the Lowville Academy and Central School District (District) used resources … Determine whether the Lowville Academy and Central School District District used resources …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/lowville-academy-and-central-school-district-school-internetDiNapoli: 529 College Savings Program Lowers Fees
… Savings Program Direct Plan will be reduced once again, State Comptroller Thomas P. DiNapoli announced today. "We're … of the direct-sold 529 plans in the country, New York State's 529 Program is also ranked one of the top programs in … Earnings on investments are free from both federal and state taxes as long as the funds are used to pay for expenses …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-529-college-savings-program-lowers-feesComplaint Processing (Follow-Up)
… statements—collectively referred to as FADO&U. In 2021, the New York City Council passed Local Law 2212, … conduct interviews with complainants, victims, civilian witnesses, and subject and witness officers to determine, … which covered the period from January 2018 through May 2021, found that CCRB did not complete investigations in a …
https://www.osc.ny.gov/state-agencies/audits/2024/09/05/complaint-processing-followMaintenance and Inspection of Event Recorder Units
… and train locomotives (Model R156), which included ERUs, or “black boxes.” ERUs are a valuable safety feature that … and inspection policy, as detailed below: Train car inspections were not always done timely. We determined that, of the 822 timed inspections …
https://www.osc.ny.gov/state-agencies/audits/2019/07/18/maintenance-and-inspection-event-recorder-unitsTranscript for 529 College Savings Program Video
Big dreams start small and these days achieving those big dreams means a college education. But college has never been more expensive.
https://www.osc.ny.gov/files/savings/pdf/529-video-transcript.pdfNY Full-Time Equivalent Employees Dashboard
… NY Full-Time Equivalent Employees Dashboard The Office of the … NY FullTime Equivalent Employees Dashboard …
https://www.osc.ny.gov/ny-full-time-equivalent-employees-dashboardCOVID-19 Relief Program Tracker
… of federal funding right now and our job is to follow the money and ensure funds are used wisely and administrated efficiently." End of quote. The Office of the State Comptroller has created this … The Office of the State Comptroller has created this …
https://www.osc.ny.gov/reports/covid-relief-program-trackerDeveloping an Effective Fund Balance Policy Webinar Presentation
Download and/or print the Developing an Effective Balance Policy Webinar Presentation prior to webinar.
https://www.osc.ny.gov/files/local-government/academy/pdf/fund-balance-policy-070120.pdfSole Custody Reporting
… started. If you forgot your credentials, click “I forgot my User ID” and/or “I forgot my Password” to recover your credentials. New Users To … You will receive two automated emails from the system. One email will contain your User ID and the other will contain a …
https://www.osc.ny.gov/state-agencies/guidance/sole-custody-reportingEmergency Service Communication Surcharges (2017-MS-4)
… (E911) surcharge revenues to improve their county’s 911 systems and operations, for the period January 1, 2014 … revenues, while the Department of Emergency Services, 911 centers or Police Departments are responsible for E911 expenditures. Under a new law enacted in December 2017, wireless surcharge payments …
https://www.osc.ny.gov/local-government/audits/county/2018/04/20/emergency-service-communication-surcharges-2017-ms-4DiNapoli Applauds as Exxon Finally Agrees to Protect LGBT Rights
… has, at long last, met the New York State Common Retirement Fund's request that it expand its equal employment … freedom from discrimination," DiNapoli said. "The Common Retirement Fund will continue to engage its portfolio … ExxonMobil has at long last met the New York State Common Retirement Funds request that it expand its equal employment …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-applauds-exxon-finally-agrees-protect-lgbt-rightsBethlehem Central School District – In-School Internet Connectivity S9-22-1
… its high school primary Internet Service. Overall, of 35 teachers surveyed (10 percent of the population), 27 of 28 teachers responding to our survey who used Internet resources … Our audit focused on the Internet connectivity in school buildings and did not look at the surrounding community’s …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2022/07/15/bethlehem-central-school-district-school-internet-connectivity-s9-22-1State Contract and Payment Actions in November
… In November, the Office of the State Comptroller approved … and remediation of the former Rome Cable Corporation site in Oneida County. $1.4 million with the Student Conservation … Nelson A. Rockefeller Empire State Plaza art collection in Albany. $1.1 million with New York State Industries for …
https://www.osc.ny.gov/press/releases/2019/12/state-contract-and-payment-actions-novemberDiNapoli: Gaming Commission Slow to Collect Casino Fees
… of their gaming revenues to the state, and tribe/nation casino payments are defined in compacts. Commission officials … None of that money has been collected from the Rivers Casino & Resort, the Lago Resort & Casino, Resorts World, or the Tioga Downs Casino. In November …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-gaming-commission-slow-collect-casino-fees