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City of Oneonta – Departmental Collections (2013M-13)
… is the City’s legislative branch. The Mayor serves as the head of City government. The City collected revenues totaling …
https://www.osc.ny.gov/local-government/audits/city/2013/04/12/city-oneonta-departmental-collections-2013m-13Town of New Berlin – Ambulance Company Loan (2013M-22)
… 1, 2012, through June 28, 2012. Background The Town of New Berlin is located in Chenango County. An elected … of the use of these funds is governed by Federal, not State law, we are referring this issue to HUD for its … be legally made using the Revolving Loan Fund. … Town of New Berlin Ambulance Company Loan 2013M22 …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-new-berlin-ambulance-company-loan-2013m-22West Valley Central School District – Financial Management (2013M-178)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial operations including the … 2013. Background The West Valley Central School District is located in Cattaraugus County. The District is governed by … each year since 2009 District officials transferred money in excess of this limit to various District reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/west-valley-central-school-district-financial-management-2013m-178Wappingers Central School District – Fuel Accountability (2015M-135)
… Key Findings The Director of Facilities and Operations did not ensure the gates surrounding the unleaded gasoline fuel tank were secured each night. District officials do not review system activity reports to identify anomalies … employees. The Director of Facilities and Operations does not maintain a log of fuel usage for the 275 gallon diesel …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/wappingers-central-school-district-fuel-accountability-2015m-135Wayland-Cohocton Central School District – Building Access Accounts and Badges (2024M-113)
… and badges that are not properly managed and remain active can potentially result in unauthorized building access. District officials: Did not … the building access account of, and could not locate the badge for, one non-employee. The account and badge were no …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/20/wayland-cohocton-central-school-district-building-access-accounts-andOpinion 89-31
… Election (authority of city to provide for) MUNICIPAL HOME RULE LAW, §§10(1)(ii)(a)(1), (c)(1), 37: A city may not provide for recall … in this State that government by representation is the rule. Direct action by the electorate is the exception and …
https://www.osc.ny.gov/legal-opinions/opinion-89-31What is a Defined Benefit Plan?
… by many private employers. Perhaps the greatest benefit is that, once you meet the minimum age and service … However, the biggest contributor to your pension plan is the New York State Common Retirement Fund . Over the past … may pay a set amount; or they may “match” all or part of what an employee contributes. Investments Contributions from …
https://www.osc.ny.gov/retirement/members/defined-benefit-planXIII.4.A Employee Travel Card Reconciliation – XIII. Employee Expense Reimbursement
… out-of-pocket expenses is an integral part of creating and submitting travel expense reports in the Statewide Financial System (SFS). … expenses. An employee reconciles travel expense charges by creating an expense report, associating the travel card …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4a-employee-travel-card-reconciliationState Comptroller DiNapoli Releases Municipal & School Audits
… money market accounts, which had average available funds for investing of $845,365. Had officials considered other … investment procedures to convey management’s expectations for managing the district’s investment program, solicit … of expenditures; develop and adopt policies and procedures for the district’s financial operations, including controls …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-municipal-school-auditsXI.11.F Contract Monitoring – XI. Procurement and Contract Management
… agency managers in establishing or enhancing the agency’s contract monitoring process. State agencies enter into … deliver goods and services in accordance with the contract terms and other requirements. This process should be … unit or decentralized with the end users. Effective contract monitoring helps ensure agencies get what they need, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11f-contract-monitoringDiNapoli: State Missing Nearly $2.4 Million in Uncollected Tolls
… the Triborough Bridge and Tunnel Authority (TBTA) and it is likely to increase. Even when uncollected tolls can be … fees have not been effective, an audit released today by State Comptroller Thomas P. DiNapoli found. "More needs to be … cashless tolling, expanded to all nine TBTA crossings the number of unbilled tolls increased dramatically. In the first …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-state-missing-nearly-24-million-uncollected-tollsComptroller DiNapoli Releases School Audits
… today announced his office completed audits of the Depew Union Free School District , Erie 1 BOCES , Norwood-Norfolk Central … , Seaford Union Free School District , Sewanhaka Central High School District and the Thousand Islands Central School …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-auditsDiNapoli: Cyberattack Complaints in New York Rise 53%
… Cyberattack complaints in New York state increased 53% between 2016 and 2022, jumping from … billion. “Cyberattacks are a serious threat to New York’s critical infrastructure, economy and our everyday lives,” …
https://www.osc.ny.gov/press/releases/2023/10/cyberattack-complaints-in-new-york-rise-53-percentDiNapoli: NYC Put Federal Funds to Work Quickly To Shore Up Budget and Drive Recovery
… worker assistance. Public health services were allocated 16% of the funds, mostly for mitigation and prevention … will be under pressure to renew funding beyond fiscal year 2025 when the temporary federal relief will be …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-nyc-put-federal-funds-work-quickly-shore-budget-and-drive-recoveryState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today … and partially implementing the fourth. State University of New York – Determination of Residency for Tuition Purposes (Follow-Up) (2023-F-45) The State University of New York’s (SUNY) Residency Policy (SUNY Policy 7810) …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-auditsCity of Jamestown – Internal Controls Over Selected Financial Operations (2013M-72)
City of Jamestown Internal Controls Over Selected Financial Operations 2013M72
https://www.osc.ny.gov/local-government/audits/city/2013/06/14/city-jamestown-internal-controls-over-selected-financial-operations-2013m-72John A. Coleman School – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by the John A. Coleman School (Coleman) on its Consolidated Fiscal Reports (CFRs) were …
https://www.osc.ny.gov/state-agencies/audits/2013/08/05/john-coleman-school-compliance-reimbursable-cost-manualImproper Medicaid Payments to Eye Care Providers (Follow-Up)
… Providers (Report 2015-S-6 ). Background Under federal and State regulations, providers must apply for enrollment into the Medicaid program and meet certain requirements in order to provide services to … their enrollment every five years. The enrollment and revalidating processes are intended to prevent improper …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/improper-medicaid-payments-eye-care-providers-followCost-Saving Ideas: School District Auditing – Claims/Deputy Claims Auditor
… position must should have or be able to obtain expertise in district finances, and have expertise with purchasing … The superintendent Any district official responsible for business management An employee under direct supervision of … Responsibilities and Resources Updated 2016 … CostSaving Ideas School District Auditing ClaimsDeputy Claims Auditor …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-claimsdeputy-claims-auditorJCC of Mid-Westchester – Compliance With the Reimbursable Cost Manual
… to children and adults in the community, including health, fitness, art, music, social, cultural, and educational … for reimbursement, reported costs must comply with the RCM requirements. For the three fiscal years ended June 30, 2014, … rates. Remind JCC officials of the pertinent SED requirements that relate to the deficiencies we identified. …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/jcc-mid-westchester-compliance-reimbursable-cost-manual