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Nursing Home Surveillance (Follow-Up)
… four recommendations included in our initial audit report, Nursing Home Surveillance ( 2015-S-26 ). Background The Department of Health (Department) oversees nursing home facilities in New York State through its Division of Nursing Homes and Intermediate Care Facilities for …
https://www.osc.ny.gov/state-agencies/audits/2018/03/08/nursing-home-surveillance-followBenefit Eligibility Assessment Process
… eligibility assessment process is in compliance with app …
https://www.osc.ny.gov/state-agencies/audits/2014/05/28/benefit-eligibility-assessment-processBilinguals Inc. – Compliance With the Reimbursable Cost Manual
… AED; and $15,895 paid for gift cards, clocks, parties, and funeral expenses (for a Billinguals employee); and $205,695 …
https://www.osc.ny.gov/state-agencies/audits/2014/06/26/bilinguals-inc-compliance-reimbursable-cost-manualCompliance With Executive Order 95 (Open Data)
… to Open Data. In addition, it did not designate a Data Coordinator, complete a comprehensive catalogue of … steps to comply with EO 95 including appointing a Data Coordinator, contacting ITS for guidance, creating a data …
https://www.osc.ny.gov/state-agencies/audits/2021/02/08/compliance-executive-order-95-open-dataProtection of Child Performers (Follow-Up)
… compliance with Part 186 of the New York Codes, Rules and Regulations and Article 4-A of the State Labor Laws, which were … established to protect child performers whose interests and well-being during employment may be vulnerable to …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/protection-child-performers-followRensselaer City School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-153)
… the internal controls over extra-classroom activity funds for the period July 1, 2011, to February 28, 2013. Background … disbursements. Key Findings The Board established a policy for the activity fund, but is not adequate because it does not provide detailed procedures for the financial management and recordkeeping of the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/rensselaer-city-school-district-internal-controls-over-extra-classroomTown of Seneca Falls – Justice Court (2013M-89)
… liabilities performed by the Court clerks. Review an audit log generated by the Court’s database management system, or a manual log maintained by the Justices and clerks, that documents the …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-seneca-falls-justice-court-2013m-89City of Amsterdam – Budget Review (B24-5-5)
… [read complete report – pdf] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s proposed budget for 2024-25. Background Chapter 531 of the Laws of 2019 authorizes the City to issue debt not to … The purpose of our budget review was to provide an independent evaluation …
https://www.osc.ny.gov/local-government/audits/city/2024/05/13/city-amsterdam-budget-review-b24-5-5Northern Onondaga Public Library District – Cash Disbursements (2013M-236)
… provides adequate oversight of the District’s process for cash disbursements for the period January 1, 2012, to January 31, 2013. … direct access to District bank accounts to withdraw funds for claims that have not been reviewed by the Board members … Board provides adequate oversight of the Districts process for cash disbursements for the period January 1 20 …
https://www.osc.ny.gov/local-government/audits/library/2013/11/08/northern-onondaga-public-library-district-cash-disbursements-2013m-236NYS Common Retirement Fund Announces Second Quarter Results
… in which returns exceeded the strong performance we saw at the start of the fiscal year," DiNapoli said. "The …
https://www.osc.ny.gov/press/releases/2017/11/nys-common-retirement-fund-announces-second-quarter-resultsState Comptroller DiNapoli Releases Municipal Audits
… County) Although the clerk recorded, deposited, remitted and reported all tax collections, she did not always record … in a timely manner. Town of Owasco – Financial Management and Procurement (Cayuga County) The board did not effectively manage fund balance and reserve levels, establish multiyear plans or ensure the …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-municipal-audits-0NYS Common Retirement Fund Announces Second Quarter Results
… York State Common Retirement Fund’s (Fund) overall return in the second quarter of the state fiscal year 2015 was -0.52 … maximize long-term value.” The Fund's positive performance in some markets during the three months ending Sept. 30 was … bank actions that triggered broad market volatility in the international markets. The Fund’s value was $176.8 …
https://www.osc.ny.gov/press/releases/2014/11/nys-common-retirement-fund-announces-second-quarter-resultsDiNapoli: Employment Recovery for New Yorkers with Disabilities Lags Nation
… people with a disability soared in both New York and the nation, reaching 13.9% and 13.4%, respectively. The national rate dropped to 8.2% in … “New York needs to address barriers to equal employment and invest in services and supports that will help level the …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-employment-recovery-new-yorkers-disabilities-lags-nationEmerging Manager Program
… individual inquiries, please contact the Emerging Manager Team at [email protected] . Our Goals Strengthen …
https://www.osc.ny.gov/common-retirement-fund/emerging-managerComptroller DiNapoli Releases School Audits
… his office completed audits of the Brighter Choice Charter Middle School for Girls , Elmira City School District and … appropriately and effectively.” Brighter Choice Charter Middle School for Girls – Financial Operations (Albany … his office completed audits of the Brighter Choice Charter Middle School for Girls Elmira City Sc …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-school-auditsDiNapoli Announces Robin Lois to Oversee Local Government Division
… office in 2017. Lois was re-elected for a second term in 2021. In that role, she served as the chief accountant and …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-announces-robin-lois-oversee-local-government-divisionResources for Local Officials
Resources for Local Officials
https://www.osc.ny.gov/local-government/resources/resources-local-officialsBenefit Eligibility Assessment Process (Follow-Up)
… assessment process complied with applicable policies and procedures, and whether the Office of Temporary and Disability Assistance’s (OTDA) Fair Hearing process was …
https://www.osc.ny.gov/state-agencies/audits/2016/06/16/benefit-eligibility-assessment-process-followControls Over Cash Advance Accounts
… the cash advance accounts it oversees to ensure the money is properly accounted for and used for appropriate business … are issued from agency appropriations and the cash is transferred from the State Treasury to a local bank … the cash advance accounts it oversees to ensure the money is properly accou …
https://www.osc.ny.gov/state-agencies/audits/2014/09/08/controls-over-cash-advance-accountsCity of Lockport – Independent Audit Services (2014M-238)
… purpose of our audit was to determine the adequacy of the procurement of audit services and the effectiveness of such … elected Common Council and has an elected Treasurer who is chief financial officer. Previous audits demonstrated signs of fiscal stress …
https://www.osc.ny.gov/local-government/audits/city/2014/12/05/city-lockport-independent-audit-services-2014m-238