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Opinion 2005-5
… that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Police Chief (entitlement to increase in compensation when … Whether the police chief is entitled to a monetary payment in the amount …
https://www.osc.ny.gov/legal-opinions/opinion-2005-5Comptroller DiNapoli Releases State Audits
… in September 2014, identified $694,227 in drug rebate and discount revenue that was not credited to the Department of … UHC remit to the department the $694,227 in rebate and discount revenue identified by the audit, and fully comply … including remitting $670,470 in additional drug rebate and discount revenue to the department. …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-state-auditsDiNapoli: State Pension Fund Reaches Record High of $183.5 Billion
… of the benefits cost and are determined by investment results over a multi-year period along with numerous other … of Fund's Total Investments Domestic Equities 11.6% 37.1% Core Fixed Income 5.5% 22.2% Non-US Equities -0.5% 11.2% Private Equity 9.2% 7.5% Real …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-state-pension-fund-reaches-record-high-1835-billionXIX.6.D Reporting – XIX. Project Costing (PCIP)
… Agencies will be able to report on the costs against each funding source even though the total project costs are contained in one SFS Project. SFS reports include the full project … Agencies will be able to report on the costs against each funding source even though the total …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix6d-reportingSecurity Over Critical Systems (Follow-Up)
… Security Policy and Acceptable Use Policy, for its IT assets. Additionally, HRBRRD is responsible for adhering … of its compliance with these standards because it accepts credit card payments for access permits to use the … officials made significant progress in addressing the problem we identified in the initial audit report, having …
https://www.osc.ny.gov/state-agencies/audits/2025/04/23/security-over-critical-systems-followWhitestone School for Child Development – Compliance With the Reimbursable Cost Manual
… the State Education Department’s (SED) Reimbursable Cost Manual (Manual). The audit included all expenses claimed for the … Inc. - Compliance With the Reimbursable Cost Manual (2011-S-13) State Education Department: IncludED Educational …
https://www.osc.ny.gov/state-agencies/audits/2015/04/07/whitestone-school-child-development-compliance-reimbursable-cost-manualHourly Based Information Technology Services
… and (iii) exclusively for hours worked. Background In November 2012, the Division of the Budget and OGS jointly … for specialty titles are based upon job title and region. In addition, the bill rates for all standard and most … found OGS does not have an effective process to ensure a candidate consultant’s qualifications meet the mandatory …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/hourly-based-information-technology-servicesState University of New York Upstate Medical Center – Selected Travel Expenses
… (Center), for two selected individuals, complied with rules and regulations and is free from fraud, waste and abuse. The …
https://www.osc.ny.gov/state-agencies/audits/2013/06/26/state-university-new-york-upstate-medical-center-selected-travel-expensesMarch 2000: Handicapped Parking Education Program
… be paid to chief fiscal officer of the county in which the violation occurred. These monies must be used to fund the … officer of the municipality which brought the charge for violation. The municipality's share will be used for local …
https://www.osc.ny.gov/local-government/publications/march-2000-handicapped-parking-education-programLakeville No. 2 Fire District – Oversight of Financial Operations (2013M-25)
… Purpose of Audit The purpose of our audit was to assess the oversight of the District’s financial operations for the … The purpose of our audit was to assess the oversight of the Districts financial operations for the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/17/lakeville-no-2-fire-district-oversight-financial-operations-2013m-25Sullivan County – Fiscal Stress (2013M-81)
… audit was to determine the financial health of the County and identify causes of any identified fiscal stress from … is located in the southeastern part of New York State, and includes 15 towns and six villages. The County is governed by a nine-member …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/sullivan-county-fiscal-stress-2013m-81Gouverneur Central School District – Financial Management (2016M-351)
… in Jefferson County and the Towns of DeKalb, Edwards, Fowler, Gouverneur, Hermon, Macomb, Pitcarin and Rossie in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/gouverneur-central-school-district-financial-management-2016m-351Lackawanna City School District – Financial Condition (2014M-119)
… Background The Lackawanna City School District is located in the City of Lackawanna, Erie County and is governed by the Board of Education which comprises … million. Key Findings For the last four years, the Board and District officials consistently overestimated …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/lackawanna-city-school-district-financial-condition-2014m-119Village of Maybrook – Water Operations (2013M-121)
… or implement compensating controls. Implement water billing procedures to ensure that water user charges are … and recorded in a timely manner. Investigate the water billing errors and adjust customer accounts for any amounts over- or under-billed. Implement billing adjustment procedures that at a minimum require a …
https://www.osc.ny.gov/local-government/audits/village/2013/08/16/village-maybrook-water-operations-2013m-121Town of Pittsfield – Disbursements (2013M-82)
… The Town of Pittsfield is located in Otsego County and has a population of approximately 1,370 residents. The … Board, which includes the Town Supervisor. The general and highway funds’ adopted budgets for the 2013 fiscal year are $173,604 and $383,966, respectively. Key Findings We performed certain …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-pittsfield-disbursements-2013m-82Town of Conesus – Justice Court (2013M-140)
… The Town of Conesus is located in Livingston County and is governed by an elected Town Board, which comprises four Council members and the Town Supervisor. The Town collected approximately $16,800 in fines and surcharges during the 2012 fiscal year. Key Findings Our …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-conesus-justice-court-2013m-140Slaterville Springs Fire District – Internal Controls Over Financial Operations (2013M-315)
Slaterville Springs Fire District Internal Controls Over Financial Operations 2013M315
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/slaterville-springs-fire-district-internal-controls-over-financialNewstead Fire Company –Internal Controls (2014M-92)
… organization located in the Town of Newstead in Erie County. The Company contracts with the Town to provide fire … services and also receives moneys from fundraising, hall rentals, donations, and foreign fire insurance. For the … The Board did not review the Treasurer’s reconciled bank statements. For two disbursements, a Company member or a …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/06/27/newstead-fire-company-internal-controls-2014m-92State Comptroller DiNapoli Releases School District Audits
… – Financial Condition Management (Jefferson County and St. Lawrence County) The district’s budgeted … exceeded actual expenditures by $844,261, or 6.4 percent, and the district did not need to use most of the appropriated … in March 2016. This audit contains similar findings and recommendations. Prattsburgh Central School District – …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal Audits
… the following local government audits have been issued. Albany Water Board – Software Management (Albany County) Auditors found software installed on Albany … and necessary. Auditors found unnecessary software on 60 computers (97 percent) and six mobile devices (32 percent) …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-audits