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DiNapoli: New Federal Funds Give New York a Chance To Expand Broadband, Close Digital Divide
… that New York state will get nearly $665 million in federal funding to invest in improvements to broadband availability gives the state an … universal deployment of the highest-speed connections in every corner of the state, according to a new analysis … that New York state will get nearly $665 million in federal funding to invest in improvements to broadband …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-new-federal-funds-give-new-york-chance-expand-broadband-close-digital-divideManagement of Internal Controls
… To determine if the Board of Directors of the Fuller Road Management Corporation (FRMC) promoted internal controls … Manual. Other Related Audit/Report of Interest Fuller Road Management Corporation & The Research Foundation of the … To determine if the Board of Directors of the Fuller Road Management Corporation FRMC promoted internal controls …
https://www.osc.ny.gov/state-agencies/audits/2013/01/23/management-internal-controlsNew York State Health Insurance Program – Payments by Empire BlueCross for Hospital Services for Ineligible Members
… after the date their coverage ended; for example, action can be taken to disenroll a member on December 31, 2018, but …
https://www.osc.ny.gov/state-agencies/audits/2020/08/18/new-york-state-health-insurance-program-payments-empire-bluecross-hospital-servicesDiNapoli: State Pension Fund Value $210.2 Billion
… strategy performed well, with private equity and real estate delivering returns of 9.90 percent and 7.09 percent, … Equities -4.46% 12.9% Private Equity 9.90% 9.1% Real Estate 7.09% 7.3% Global Equities 3.03% 5.3% TIPS* 2.76% 4.0% …
https://www.osc.ny.gov/press/releases/2019/05/dinapoli-state-pension-fund-value-2102-billionRestrictions on Consecutive Hours of Work for Nurses
… enforcing the Restrictions on Consecutive Hours of Work for Nurses Law. The audit covers the period January 1, 2015 … to as the Restrictions on Consecutive Hours of Work for Nurses Law (Law) – and Part 177 of Title 12 of the New … of patient care by limiting consecutive hours of work for Registered Nurses and Licensed Practical Nurses in …
https://www.osc.ny.gov/state-agencies/audits/2018/04/23/restrictions-consecutive-hours-work-nursesVillage of Richfield Springs – Justice Court (S9-14-1)
… offenders to the State’s Department of Motor Vehicles (DMV) in a timely manner. We found a lack of segregation of … Key Recommendations Periodically review and reconcile the DMV pending-ticket log with caseload activity to ensure that …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/village-richfield-springs-justice-court-s9-14-1Chittenango Central School District – Financial Management (2016M-294)
… Purpose of Audit The purpose of our audit was to review the District’s management of financial activities … or effectively manage the District’s financial condition to ensure that the general fund’s unrestricted fund balance … within the statutory limit. District officials were unable to demonstrate why $4.2 million in fund balance should be …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/chittenango-central-school-district-financial-management-2016m-294Lewiston-Porter Central School District – IT Asset Management (S9-22-14)
… to confirm they were inventoried. We found 33 percent of the sampled assets were not properly accounted for. … and six Apple devices) with estimated total costs of $5,820 based on recent purchases could not be located. Ten IT assets nine with a combined cost of approximately $14,910 and one without a cost recorded) …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/lewiston-porter-central-school-district-it-asset-management-s9-22-14Geneseo Central School District – IT Asset Management (S9-22-11)
… IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure … spent or safeguarded. We selected 55 IT assets to confirm their location and that they were inventoried, and 10 additional IT assets to confirm they were inventoried. We found 12 percent of the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/geneseo-central-school-district-it-asset-management-s9-22-11Walton Central School District – IT Asset Management (S9-22-24)
… IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure … spent or safeguarded. We selected 57 IT assets to confirm their location and that they were inventoried, and 10 additional IT assets to confirm they were inventoried. We found 51 percent of the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/walton-central-school-district-it-asset-management-s9-22-24Mechanicville City School District – IT Asset Management (S9-22-16)
… (estimated combined costs of $1,355 using recent purchase prices) could not be located but were inventoried. Ten IT assets, with combined purchase prices of approximately $7,300 were not inventoried. In …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/mechanicville-city-school-district-it-asset-management-s9-22-16Village of Morris – Fund Balance (2017M-58)
… 1, 2017. Background The Village of Morris is located in the Town of Morris in Otsego County and serves approximately 600 residents. The … of actual expenditures. The Board overestimated revenues in the general fund by $358,000 (an annual average of 35 …
https://www.osc.ny.gov/local-government/audits/village/2017/06/09/village-morris-fund-balance-2017m-58Village of Sidney – Financial Activities (2023M-14)
… were overstated by $288,510 and liabilities by $434,929 in fiscal year 2021-22. Two capital project funds and three …
https://www.osc.ny.gov/local-government/audits/village/2023/05/19/village-sidney-financial-activities-2023m-14Pride 2022
… anniversary of the Stonewall Inn riot and uplifts lesbian, gay, bisexual, transgender and queer voices. Pride month is a …
https://www.osc.ny.gov/pride-2022East Hampton Housing Authority – Board Oversight (2017M-33)
… January 1, 2015 through September 30, 2016. Background The East Hampton Housing Authority is located in the Town of East Hampton in Suffolk County and is governed by an … East Hampton Housing Authority Board Oversight 2017M33 …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/03/24/east-hampton-housing-authority-board-oversight-2017m-33VIII.1.D Hybrid Journal Entries – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… For State agencies that do not use the Billing module in SFS to create interagency bills, Hybrid Journal Entries … expenditure and revenue account codes and are submitted in the General Ledger module. As a general rule hybrid … examples of Hybrid journal entries are: Record an expense in an operating fund of one agency and a revenue in a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1d-hybrid-journal-entriesVillage of Nelsonville – Financial Operations (2012M-242)
… for the 2012-13 fiscal year were $531,000 funded primarily with real property taxes and State aid. Key Findings The …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-nelsonville-financial-operations-2012m-242State Comptroller DiNapoli Releases School District Audits
… County and Greene County) Extra-classroom activity and event admission funds were not adequately safeguarded or … oversight of extra-classroom activity and admission event collections. Club collections and disbursements and sporting event admission records lacked adequate supporting …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-audits-0Steuben County – County Bridge Maintenance (S9-13-1)
… - pdf] Purpose of Audit The purpose of our audit was to determine whether counties are properly maintaining their bridges to ensure the safety of those who travel on them for the period January 1, 2007, to December 31, 2011. Background The County covers 1,390 …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/steuben-county-county-bridge-maintenance-s9-13-1Crittenden Volunteer Fire Department, Inc. – Internal Controls Over Financial Operations (2015M-190)
… activities and documentation for the daily lottery account. Key Recommendations Verify that disbursements are … manages the financial activities of the daily lottery account, retaining all ticket stubs sold and maintaining …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/crittenden-volunteer-fire-department-inc-internal-controls