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New York State Comptroller Thomas P. DiNapoli Statement on Executive Budget Proposal
… her executive budget while many New Yorkers continue to struggle to make ends meet and concerns of a recession grow. Inflation … pandemic. Federal relief aid has provided critical support to the state budget, but will be depleted by the end of the … her executive budget while many New Yorkers continue to struggle to make ends meet and concerns of a recession …
https://www.osc.ny.gov/press/releases/2023/02/new-york-state-comptroller-thomas-p-dinapoli-statement-executive-budget-proposalXII.7.A Responding to Voucher and Expense Report Audit Questions – XII. Expenditures
… clarification, or documentation from agencies during the voucher or expense report audit process. Agencies are … information, clarification, or documentation during the voucher or expense report audit process, Bureau auditors will contact a Voucher Authorizer at the agency via phone call or email. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7a-responding-voucher-and-expense-report-audit-questionsXII.6.P Processing a Payment to a Military Address – XII. Expenditures
This section provides Business Units with guidance on how to process payments to a military address using the Statewide Financial System SFS
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6p-processing-payment-military-addressNY-Sun Incentive Program (Follow-Up)
… Energy Research and Development Authority (Authority) is charged with oversight of the NY-Sun Incentive Program (NY-Sun), which is part of New York's Clean Energy Standard (CES). The CES is designed to fight climate change, reduce harmful air …
https://www.osc.ny.gov/state-agencies/audits/2018/06/20/ny-sun-incentive-program-followSelected Aspects of Railcar Fleet Maintenance (Follow-Up)
… Metropolitan Transportation Authority (MTA)-New York City Transit (Transit) and the MTA-Staten Island Railway (Railway) have … for the newest classes of cars. Key Findings MTA – NYC Transit and Railway officials have made some progress in …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/selected-aspects-railcar-fleet-maintenance-followManagement of Cash and Investments
… Background The Metropolitan Transportation Authority (MTA) is a public benefit corporation providing transportation … in and around the New York City metropolitan area. The MTA is governed by a Board of Directors, whose 23 members are … seven constituent agencies, each led by a President who is appointed by the Board. The MTA also includes a …
https://www.osc.ny.gov/state-agencies/audits/2013/02/13/management-cash-and-investmentsInspecting Highway Bridges and Repairing Defects
… January 1, 2008 to August 17, 2012. Background NYSTA is responsible for inspecting its bridges and repairing any … inspections. If a serious ("red flag") structural defect is identified during an inspection, NYSTA must notify the New … or take alternative action to ensure that the bridge is safe to use). In addition, NYSTA must provide DOT with the …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/inspecting-highway-bridges-and-repairing-defectsSelected Employee Travel Expenses
… with rules and regulations and is free from fraud, waste, and abuse. The audit covers the period April 1, 2008 … with rules and regulations and are free from fraud, waste, and abuse. Key Recommendation Ensure that adequate … complied with rules and regulations and is free from fraud waste and abuse …
https://www.osc.ny.gov/state-agencies/audits/2013/11/01/selected-employee-travel-expensesImproper Medicaid Payments to a Transportation Provider (Follow-Up)
… provides transportation to medically necessary services for recipients who are unable to obtain transportation on … verifiable records necessary to support Medicaid payments for a period of six years. If the information is incomplete, … transportation claims prior to 2016, which accounted for $1.4 million in Medicaid payments. We recommended that …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/improper-medicaid-payments-transportation-provider-followCheektowaga Central School District - Capital Project Management (2022M-90)
… additional work the District contracted for. As a result, voters were not afforded the opportunity to approve or reject … Transparently share capital project details with District voters. Solicit competition through bids when required, or …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/16/cheektowaga-central-school-district-capital-project-management-2022m-90Rapids Fire Company – Credit Cards (2023M-86)
… whether the Rapids Volunteer Fire Company (Company) credit card purchases were made by authorized users, supported and for appropriate Company purposes. Key Findings Credit card purchases were not always made by authorized users, and … agreed with our recommendations and have indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/09/22/rapids-fire-company-credit-cards-2023m-86Freeport Union Free School District – Financial Management (2024M-49)
… report – pdf] Audit Objective Determine whether the Freeport Union Free School District’s (District) Board of … Determine whether the Freeport Union Free School Districts District Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/freeport-union-free-school-district-financial-management-2024m-49Village of Mount Kisco – Transparency of Fiscal Activities (S9-24-18)
… manner. Key Findings The Board did not: Provide for a timely annual audit of the CFO’s 2022-23 fiscal year financial records and reports. The annual audit for the fiscal year ending May 31, 2023 was not presented to … fiscal concerns with the Village’s general fund for the fiscal year 2022-23, the Board’s ineffective …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-mount-kisco-transparency-fiscal-activities-s9-24-18Binghamton-Johnson City Joint Sewage Treatment Plant – Sewage Operation Costs (2015M-213)
… a joint sewage activity whereby the City and the Village jointly own a sewage treatment plant and related facilities …
https://www.osc.ny.gov/local-government/audits/city/2015/12/18/binghamton-johnson-city-joint-sewage-treatment-plant-sewage-operation-costs-2015mCounty of Rockland – Budget Review (B6-14-24)
… revenue shortfall related to the expiration of the County mortgage recording tax law. At the end of the 2014 fiscal … if it does not renew its law establishing a County mortgage recording tax. If the Legislature does not renew the … The Legislature must either renew the County mortgage recording tax, find another source of revenue or …
https://www.osc.ny.gov/local-government/audits/county/2014/11/12/county-rockland-budget-review-b6-14-24Marlboro Central School District – District Officials’ Outside Business Activities (2014M-241)
… have private interest in a limited liability company (LLC) that provided report card services to the District. After the LLC discontinued providing services, the Superintendent … to the Board, and the Board approved, a contract with the LLC’s principal owner to provide services similar to what the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/06/marlboro-central-school-district-district-officials-outside-businessVillage of Spencer – Financial Condition (2013M-119)
… reduce future tax levies. Attend local government training on fiscal oversight and accounting. …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-spencer-financial-condition-2013m-119Town of Minetto – Financial Condition (2013M-284)
… of our audit was to review the Town’s financial condition for the period January 1, 2012, to July 31, 2013. Background … elected Board members, is the legislative body responsible for managing Town operations. The Town’s budgeted appropriations for the 2013 fiscal year are approximately $473,000 in the …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-minetto-financial-condition-2013m-284Village of Fairport Industrial Development Agency – Board Governance (2015M-195)
… Purpose of Audit The purpose of our audit was to evaluate the propriety of the Agency’s financial and operational activities for the …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/03/31/village-fairport-industrial-development-agency-boardPember Library and Museum – Board Oversight of Financial Activities (2013M-285)
… 2011 through April 26, 2013. Background The Pember Library and Museum is located in the Village of Granville. The … An accounting firm prepares the accounting records, and the Executive Director provides the Board with financial … Board did not adopt a budget for the fiscal years 2011-12 and 2012-13, as required by the by-laws, and did not monitor …
https://www.osc.ny.gov/local-government/audits/library/2014/01/03/pember-library-and-museum-board-oversight-financial-activities-2013m-285