Search
Saratoga County Industrial Development Agency – Project Monitoring and Grant and Loan Program (2015M-85)
… Purpose of Audit The purpose of our audit was to review the IDA’s process for evaluating and monitoring projects and to … through January 31, 2015. Background The Saratoga County IDA is an independent public benefit corporation established … by the Saratoga County Legislature. Key Findings The IDA had provisions to reduce assistance for businesses that …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/10/02/saratoga-county-industrial-development-agency-projectAccounts Payable Advisory No. 47
… are effective April 1, 2018. Reference : Guide to Financial Operations (GFO), Chapter XI-A, Section 3 – … 4 – Procurement Card Use . Update : Agencies are required to use a PO for all single purchases of $10,000 or more from … is applicable regardless of whether the agency intends to pay the vendor with a check, electronic payment (ACH) or …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/47-purchase-orders-and-procurement-card-usePatchogue-Medford Union Free School District – Budget Review (B17-7-2)
… expenditure projections in the District's proposed budget for the 2017-18 fiscal year are reasonable. Background The … June 30, 2006. New York State Local Finance Law requires all municipalities and school districts that have been … to fund operating deficits to submit their proposed budget for the next fiscal year to the State Comptroller for review …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/09/patchogue-medford-union-free-school-district-budget-review-b17-7-2Campbell-Savona Central School District - Budget Review (B2-15-10)
… The Campbell-Savona Central School District was authorized to issue debt totaling $3,250,000 to liquidate the accumulated deficit in the District’s … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/campbell-savona-central-school-district-budget-review-b2-15-10Town of Thurman – Capital Projects (2016M-431)
… Purpose of Audit The purpose of our audit was to examine the Town’s management of its capital projects for the period January 1, 2012 through June 30, 2016. Background …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-thurman-capital-projects-2016m-431Town of Shawangunk - Sewer District Charges (2018M-122)
… not have a written agreement or basis for rates charged to DOCCS for sewer services. Charged sewer district … $2.1 million more than the total expenditures. Charges to DOCCS alone exceeded expenditures by $1.4 million. The … Key Recommendations Consult with the Town Attorney to determine whether a written agreement with DOCCS is …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-shawangunk-sewer-district-charges-2018m-122Tioga County Industrial Development Agency - Project Approval and Monitoring (2019M-190)
… Tioga County Industrial Development Agency (TCIDA) Board of Directors (Board) and Executive Administrator … for project approval. In addition, payments in lieu of taxes (PILOTs) for four projects and 26 revolving loan … initiate corrective action. … Determine whether the Board of Directors and Executive Administrator Administrator …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2019/12/20/tioga-county-industrial-development-agency-project-approvalSocial Adult Day Services
… are responsible for overseeing the programs with which they contract. Even so, DOH has provided guidance and …
https://www.osc.ny.gov/state-agencies/audits/2015/12/02/social-adult-day-servicesState Comptroller DiNapoli and Manhattan U.S. Attorney Bharara Announce Arrest of Joseph Grossmann for Defrauding New York State Pension Fund of Over $130,000
… the United States Attorney for the Southern District of New York, announced today the arrest of JOSEPH GROSSMANN for fraudulently obtaining the pension of a deceased former New York State employee. The defendant …
https://www.osc.ny.gov/press/releases/2016/05/state-comptroller-dinapoli-and-manhattan-us-attorney-bharara-announce-arrest-joseph-grossmannOpinion 98-21
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … The ambulance company would provide necessary care at the scene, but would not provide transportation for the …
https://www.osc.ny.gov/legal-opinions/opinion-98-21City of Yonkers – Budget Review (B6-16-10)
… and expenditure projections in the City’s proposed budget for the 2016-17 fiscal year are reasonable. Background The … of 2014 requires the City to submit its proposed budgets for the next fiscal year to the State Comptroller and the Commissioner of Education for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/city/2016/05/19/city-yonkers-budget-review-b6-16-10Comptroller DiNapoli Releases School Audits
… an average of 1 percent and 6 percent, respectively. ### For access to state and local government spending and nearly …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases State Audits
… New York State Comptroller Thomas P. DiNapoli announced today … its three rate-based preschool special education programs. New York City Department of Finance: Reporting of Billboard … limiting its ability to develop achievable and appropriate strategies to meet the objective of the program. WCHCC did …
https://www.osc.ny.gov/press/releases/2016/11/state-comptroller-dinapoli-releases-state-auditsArea #5 – Malware Protection – Information Technology Governance
… can be expensive to fix and can cause significant losses in productivity until corrected. This is especially true with … and extent of the software’s use, to ensure compliance. In addition, some malicious programs are written to …
https://www.osc.ny.gov/local-government/publications/it-governance/area-5-malware-protectionCounty Inmates Receiving Inappropriate Benefits While Incarcerated (2013MS-1)
… [pdf] , Onondaga [pdf] , Orange [pdf] , Schenectady [pdf] and Warren [pdf] . Purpose of Audit The purpose of our audit … 313 inmates received inappropriate SNA benefits, 123 inmates received inappropriate SNAP benefits, and 75 … State Sheriffs’ Association, and State agencies to provide NYS Department of Labor (DOL) with more frequent and …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/county-inmates-receiving-inappropriate-benefits-while-incarcerated-2013ms-1City of Newburgh – Budget Review (B19-6-11)
… to liquidate the accumulated deficit in the general fund as of December 31, 2010. During the time that Chapter … of water rate increases. Budgeted overtime funding for police ($1.1 million) and firefighters ($800,000) is likely … expenses if these funds are used to pay underestimated police and overtime costs. Under the proposed 2020 budget, …
https://www.osc.ny.gov/local-government/audits/city/2019/11/15/city-newburgh-budget-review-b19-6-11State Comptroller Releases School District Audits
… (IT) Assets Inventory (Suffolk County) At the time of initial visits to nine district buildings, auditors were unable to locate 146 of 475 IT assets tested (31 percent). It took between 11 and … from 2016-17 through 2018-19, resulting in over $5 million in appropriated fund balance not being used to …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-releases-school-district-auditsComptroller DiNapoli & A.G. Schneiderman Announce State Prison Sentence for Florida Woman in $120,000 Pension Fraud Case
… New York State Comptroller Thomas P. DiNapoli and Attorney General … in favor of the New York State and Local Employees Retirement System in the amount of $121,772.72. Under the …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-ag-schneiderman-announce-state-prison-sentence-florida-woman-120000-pensionDiNapoli: Coney Island and Brighton Beach Jobs Doubled Over Last Decade
… health care sectors making up more than one-half of the increase. Health care, retail trade, and business services … just 23.2% to $42,835, which was smaller than the 39.3% increase seen for both Brooklyn and the city overall. This … created since the plan’s start, in part reflecting an increase in construction of housing units since Superstorm …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-coney-island-and-brighton-beach-jobs-doubled-over-last-decadeVII.2 Miscellaneous Receipts / Accounts Receivable Receipts Overview – VII. State Revenues and Appropriated Loan Receivables
… is only required for specific revenue account codes but can be used to further categorize the types of revenue for … this Guide. Program is not required for most receipts but can be used if an agency needs to report on revenue for a … total deposit amount or the deposit will not balance and can not be posted in SFS. Accounting Date The accounting date …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii2-miscellaneous-receipts-accounts-receivable-receipts/overview