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Opinion 2002-6
… residences occupied for part of the year on) HIGHWAY LAW §205-a: A town highway may not be designated as a seasonal limited use highway pursuant to Highway Law §205-a if residences on that highway are occupied part of the … of itself, does not trigger any requirement under section 205-a that the town perform any upgrades or improvements on …
https://www.osc.ny.gov/legal-opinions/opinion-2002-6State Comptroller DiNapoli Releases Audits
… enrollees in between assessments. Of the initial report’s four audit recommendations, one was implemented, two were … – Medicaid Program – Improper Overlapping Medicaid and Essential Plan Enrollments (Follow-Up) (2023-F-40) The Department of …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-auditsNew York State Comptroller DiNapoli Statement on MTA Finances
… New York State Comptroller Thomas P. DiNapoli issued the … in delivering services during this difficult period in New York City and the region’s economic recovery. “It is now up …
https://www.osc.ny.gov/press/releases/2023/07/new-york-state-comptroller-dinapoli-statement-mta-financesTown of Wethersfield – Town Clerk and Highway Operations (2013M-21)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over selected … financial operations for the period January 1, 2011, to December 31, 2012. Background The Town of Wethersfield is … The Clerk did not make deposits and remit moneys to appropriate agencies in a timely manner. Further, the …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-wethersfield-town-clerk-and-highway-operations-2013m-21XV.4 Overview – XV. End of Year
… For current End of Fiscal Year (FYE) deadlines and notices, please visit the Agency Calendar . State Agencies will not have the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv4-overviewCUNY Bulletin No. CU-735
… Steamfitters Local 638 Background The City University of New York (CUNY) agreed to implement the NYS Paid Family Leave … the eligibility requirements will be covered under the New York State Paid Family Leave program (PFL). The New York State Department of Financial Services has announced …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-735-cuny-nys-paid-family-leave-additional-bargaining-unitsTown of Bangor – Board Oversight (2012M-193)
… for appropriate Town purposes. The Board did not audit the records of the Supervisor, Town Clerk, Dog Control Officer … payment against the Town. Conduct an annual audit of the records and reports of all Town officers and employees who …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-bangor-board-oversight-2012m-193Elmont Public Library – Board Oversight and Professional Services (2014M-060)
… in the Town of Hempstead in Nassau County, and is governed by a seven-member Board of Trustees (Board), each of whom is elected by the Elmont Union Free School District voters. For the … all claims prior to payment, except as otherwise provided by law. Ensure that all Library funds are in the custody of …
https://www.osc.ny.gov/local-government/audits/library/2014/07/11/elmont-public-library-board-oversight-and-professional-services-2014m-060Department of Social Services – Monitoring of Service Provider Agreements (2016-MS-1)
… sufficient documentation. The Departments are required by New York State Social Services Law (Law) to use …
https://www.osc.ny.gov/local-government/audits/county/2016/07/19/department-social-services-monitoring-service-provider-agreements-2016-ms-1Community College Safety Reporting (2015-MS-2)
… report - pdf] We also released five letter reports to the following community colleges: Fulton Montgomery [pdf] … [pdf] . Purpose of Audit The purpose of our audit was to assess community colleges’ compliance with safety … colleges must maintain and make publicly available a daily crime log and must submit crime statistics to the …
https://www.osc.ny.gov/local-government/audits/community-college/2015/08/28/community-college-safety-reporting-2015-ms-2Rensselaer 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-classroomNew Suffolk Common School District – Selected Financial Operations (2013M-197)
… period July 1, 2011 through March 31, 2013. Background The New Suffolk Common School District is located in the Town of Southold, Suffolk County. The District is … budgets included a planned balance as is permitted by Law. District officials have not properly budgeted for …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/new-suffolk-common-school-district-selected-financial-operations-2013mOperational Advisory No. 8
… an uncashed check will be turned over to the OSC Office of Unclaimed Funds if action is not taken to negotiate the payment or seek … the funds will be turned over to the OSC Office of the Unclaimed Funds on April 30th. It is important that Agencies …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/8-state-check-outreachXIII.4.D Meals and Incidental Expenses Breakdown – XIII. Employee Expense Reimbursement
… of the total M&IE per diem rate for eligible dinners or up to 20 percent of the total M&IE per diem rate for … per diem rate total. As such, employees should not request or expect reimbursement for these expenses. Agencies should …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4d-meals-and-incidental-expenses-breakdownNew Yorkers in Need: A Look at Poverty Trends in New York State for the Last Decade
… York counties varied significantly, ranging from a low of 5.7 to a high of 24.4 percent. Although there are differences … average, with the difference growing over time to reach 1.1 percentage points in 2021, when the rate was 13.9 percent … that border New York. In 2021, rates were at least 3.5 percentage points higher in New York than in New Jersey, …
https://www.osc.ny.gov/reports/new-yorkers-need-look-poverty-trends-new-york-state-last-decadeTown of Hempstead Sanitary District No. 2 – Financial Condition and Procurement (2016M-388)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition and controls … provides refuse collection and recycling pickup services to more than 55,000 households and commercial businesses, is … $12 million. Key Findings The Board did not adopt a policy to address the level of unrestricted fund balance to …
https://www.osc.ny.gov/local-government/audits/district/2017/03/17/town-hempstead-sanitary-district-no-2-financial-condition-and-procurement-2016mHampton Bays Union Free School District – Claims Processing (2013M-333)
… Purpose of Audit The purpose of our audit was to examine the claims auditing process for the period July 1, … processing function that ensure claims are audited in a timely manner and are properly supported. Even though the claims auditor appeared to be properly auditing claims, the purchasing agent did not …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/27/hampton-bays-union-free-school-district-claims-processing-2013m-333Town of Hempstead Sanitary District No. Six – Professional Services and Fuel (2014M-246)
… The District is independent and governed by an elected six-member Board of Commissioners. The District’s budgeted … override keys. … Town of Hempstead Sanitary District No Six Professional Services and Fuel 2014M246 …
https://www.osc.ny.gov/local-government/audits/district/2015/01/02/town-hempstead-sanitary-district-no-six-professional-services-and-fuel-2014m-246Locust Valley Water District – Budgeting (2013M-179)
… of Oyster Bay, in Nassau County. The District is governed by an elected three-member Board of Commissioners consisting …
https://www.osc.ny.gov/local-government/audits/district/2013/09/06/locust-valley-water-district-budgeting-2013m-179State Comptroller DiNapoli Releases Audits
… actually did. Auditors also found improvements are needed to the Department of Health’s automated claims processing and payment system to prevent incorrect payments. Homes and Community Renewal: … (HUD) through the Housing Trust Fund Corporation to administer the Section 8 Housing Choice Voucher Program …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-audits