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Haldane Central School District – Budget Transfers and Information Technology (2015M-279)
… Findings The District’s budget transfer policy does not state a dollar threshold for budget transfer approvals. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/haldane-central-school-district-budget-transfers-and-informationMount Sinai Union Free School District – Financial Management (2013M-227)
… financial operations and the use of fund balance for the period July 1, 2011, through June 30, 2013. … elected members. The District’s budgeted expenditures for the 2012-13 fiscal year were $54.6 million. Key Findings … District officials actually used less than $1 million for District operations. As a result, the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/16/mount-sinai-union-free-school-district-financial-management-2013m-227East Hampton Union Free School District – Financial Software User Access (2016M-340)
… controls over user access to the financial software for the period July 1, 2014 through March 31, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year were approximately $66.1 million. … Key Recommendations Annually designate an administrator for the financial software to clarify who is responsible for …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/east-hampton-union-free-school-district-financial-software-user-accessTown of Ticonderoga – Capital Project Management (2023M-38)
… Town officials did not: Monitor capital projects activity for eight projects reviewed, with Board-authorized budgets … monthly itemized capital project budget-to-actual reports for the Board. For example, budget modifications totaling $3.2 million were …
https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-ticonderoga-capital-project-management-2023m-38VII.9.A Fringe Benefits and Indirect Costs Automation – VII. State Revenues and Appropriated Loan Receivables
… FBIC Automation Overview New York State pays Fringe Benefit and Indirect Costs (FBIC), as they … each FBIC process run to avoid errors. The following is a list of possible FBIC journal errors and correcting actions: …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii9a-fringe-benefits-and-indirect-costs-automationDiNapoli: Homeless Families, Adults Living in Squalid Shelters Due to Oversight Failure
… Assistance (OTDA). DiNapoli commended the agency for agreeing to strengthen its inspections and monitoring of … elsewhere in the state. However, OTDA remains responsible for monitoring local oversight and inspection of uncertified shelters, and for ensuring they meet minimum standards set by state and …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-homeless-families-adults-living-squalid-shelters-due-oversight-failureOpinion 89-52
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … program activities and training programs is eligible for State aid reimbursement when such coordination is …
https://www.osc.ny.gov/legal-opinions/opinion-89-52Oversight of Water Supply Emergency Plans
… The audit covered the period January 2017 to January 2023 for the Department and April 2019 to November 2022 for DHSES. About the Program The Department is responsible for overseeing the delivery of drinking water to ensure that …
https://www.osc.ny.gov/state-agencies/audits/2023/06/27/oversight-water-supply-emergency-plansSelected Aspects of Supporting Small Businesses
… their employees for at least 2 months after receiving payment. The ERG application period was open from March 17, …
https://www.osc.ny.gov/state-agencies/audits/2022/10/20/selected-aspects-supporting-small-businessesDiNapoli: Report Warns of Growing State Debt
… Thomas P. DiNapoli. The comptroller once again called for reforms to New York's use of debt, including voter approval of borrowing and better capital planning for infrastructure projects. "New York faces tremendous … York's per capita debt is $3,116 or three times the median for all states. The annual debt service payments are …
https://www.osc.ny.gov/press/releases/2017/12/dinapoli-report-warns-growing-state-debtOpinion 2001-1
… work ( Murray v Levitt , 47 AD2d 267, 366 NYS2d 674 app den 37 NY2d 707, 375 NYS2d 1026). The FLSA establishes, …
https://www.osc.ny.gov/legal-opinions/opinion-2001-1Oversight of Nurse Licensing
… and nurse practitioner – in New York State. To qualify for a nursing license, applicants must meet certain … under the Education Law. The Department is responsible for ensuring that applicants seeking a license meet these State standards. The Department also is responsible for investigating complaints and prosecuting professional …
https://www.osc.ny.gov/state-agencies/audits/2017/09/29/oversight-nurse-licensingOpinion 92-38
… rights are impaired ( In re Eiss , 205 AD 691, 199 NYS 544 app dsmd 236 NY 638; see, gen., 4 McQuillin, Municipal …
https://www.osc.ny.gov/legal-opinions/opinion-92-38DiNapoli: Audits Find Certain IDAs Lack Job Creation Data
… Recent audits by New York State Comptroller Thomas P. DiNapoli have revealed a number … fail to reach specific benchmarks because of inadequate contract agreements. DiNapoli’s office audited the IDAs in …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-audits-find-certain-idas-lack-job-creation-dataDiNapoli: State Should Improve Financial Literacy Efforts
… (DFS), the Department of State (DOS), the NYS Office for the Aging (NYSOFA), the Office of Temporary and … Americans, particularly young adults, are not prepared for financial emergencies and that financial literacy can … in some months, 41% did not have savings to cover expenses for three months in an emergency. 12% owed more on their home …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-state-should-improve-financial-literacy-effortsLinkNYC Program Revenues and Monitoring
… were installed and maintained to ensure user privacy and Link availability according to contract terms. The audit … detailed the required annual fee schedule as well as the Link installation schedule over the contract period, and …
https://www.osc.ny.gov/state-agencies/audits/2021/07/30/linknyc-program-revenues-and-monitoringState Agencies Bulletin No. 1857
… Code §6721 imposes a penalty of $280 per infraction for every information return that is filed with a … imposed by the IRS to any State Agency that is responsible for the inaccuracy of an employee’s job record in the NYS … OSC has created a file of employees with taxable wages for 2020 and compared that information with SSA records using …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1857-verification-employees-social-security-number-ssn-and-name-be-reportedArtificial Intelligence Governance
… its agencies have been using AI to aid their operations. For example, the NYC Police Department (NYPD) uses AI to … identify unknown individuals, and the Administration for Children’s Services (ACS) uses AI to predict children who … to experience future harm in order to prioritize cases for quality assurance review. To ensure transparency in the …
https://www.osc.ny.gov/state-agencies/audits/2023/02/16/artificial-intelligence-governanceState Agencies Bulletin No. 1953
… of agency Personnel/Payroll Officers and the Office of the State Comptroller (OSC). Affected Employees Employees who … to pass along any penalties imposed by the IRS to any State Agency that is responsible for the inaccuracy of an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1953-verification-employees-social-security-number-ssn-and-name-be-reportedDiNapoli Audit: Growing Number of Youth in Juvenile Justice Centers at Risk Due to Staff Shortages
… to be overwhelmed and short-handed, which may account for missed or delayed opportunities to provide care for the physical or mental health issues facing the young … through its Division of Juvenile Justice and Opportunities for Youth (DJJOY), including three secure facilities. …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-audit-growing-number-youth-juvenile-justice-centers-risk-due-staff-shortages