Search
A Comparative Assessment of New York City’s Federal Pandemic Education Aid
The COVID-19 pandemic placed many State and local governments in a precarious position, both financially and operationally. Continuing to provide services during the pandemic increased costs at the same time revenue stability came into question, straining municipal budgets.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-12-2023.pdf2021 New York Environmental Protection and Spill Compensation Fund Annual Financial Report
The New York Environmental Protection and Spill Compensation Fund (Fund) was established in 1978 by Article 12 of the New York State Navigation Law, and administrative and operational responsibility for the Fund was assigned to the State Comptroller.
https://www.osc.ny.gov/files/about/pdf/oil-spill-annual-report-2021.pdfAllocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (Follow-Up) (2021-F-3)
To determine the extent of implementation of the two recommendations included in our initial audit report, Allocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (2019-S-5).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-21f3.pdfRockland County – Budget Review (B22-6-9)
… operating surplus and the accumulation of additional fund balance. The County’s proposed budget includes a tax levy of …
https://www.osc.ny.gov/local-government/audits/county/2022/11/18/rockland-county-budget-review-b22-6-9State Comptroller DiNapoli Releases Municipal & School Audits
… the district had an increased risk of unauthorized access to and use of the network. In addition to sensitive IT … needs indicated the district would need $2.7 million to replace these items over the next five years. Without written … plans, officials did not determine, among other things: how the construction and replacements would be funded long …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: Orange County Resident Arrested for Stealing Her Late Mother’s Pension Benefits
… State Comptroller Thomas P. DiNapoli, Orange County District Attorney David M. Hoovler, and the New York State Police today announced that Valerie White, of Middletown, was arrested and charged with grand larceny in the second degree (Class C … Comptroller DiNapoli Orange County District Attorney David M Hoovler and New York State …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-orange-county-resident-arrested-stealing-her-late-mothers-pension-benefitsCity of White Plains – Sexual Harassment Prevention Training (S9-23-1)
… report – pdf] Audit Objective Determine whether City of White Plains (City) employees and elected officials completed … audit city white plains statewide …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/22/city-white-plains-sexual-harassment-prevention-training-s9-23-1X.4.D Location – X. Guide to Vendor/Customer Management
… The “Location” section of the Vendor Record contains payment values defined by the vendor. Agencies should note … physical and email ordering address for purchase orders, payment terms which may include early payment discounts, and … the vendor to the New York State Vendor Self- Service Portal at https://esupplier.sfs.ny.gov/psp/fscm/SUPPLIER . …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4d-locationComptroller DiNapoli Releases Municipal Audits
… office completed an audit of the Town of Berlin , Dunham Public Library , Town of Galen , Town of Huron , Town of Inlet , Village of Johnson City , Lake Ronkonkoma Fire District , Town of Louisville , Town of Princetown and the … and record keeping were not adequately segregated. Dunham Public Library – Claims Processing (Oneida County) The board …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-0Union-Endicott Central School District - Noninstructional Overtime (2018M-201)
… for noninstructional employees. Key Findings Our review of records for 15 noninstructional employees paid overtime … prohibited by Board policy or in the employees’ memorandum of understanding (MOU) with District officials. Although … approval for overtime worked, they were paid for 392 hours of overtime totaling $8,513 while working at home. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/union-endicott-central-school-district-noninstructional-overtime-2018mVillage of Endicott – Budget Review (B4-13-8)
… expenditure projections in the Village’s tentative budget for the 2013-14 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/village/2013/04/10/village-endicott-budget-review-b4-13-8Claryville Fire District – Internal Controls Over Financial Operations (2013M-167)
… Purpose of Audit The purpose of our audit was to determine whether District controls are adequate to ensure that financial activity is properly recorded and … moneys are safeguarded for the period January 1, 2012, to May 3, 2013. Background The Claryville Fire District is a …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/claryville-fire-district-internal-controls-over-financial-operations-2013mCity of Olean – Budget Review (B1-14-1)
… 2014-15 fiscal year are reasonable. Background The City of Olean, located in Cattaraugus County, issued debt totaling … City of Olean Budget Review B1141 …
https://www.osc.ny.gov/local-government/audits/city/2014/03/18/city-olean-budget-review-b1-14-1Wyoming Central School District – Financial Management (2016M-67)
… 29, 2016. Background The Wyoming Central School District is located in the Town of Bethany in Genesee County and the … which operates one school with approximately 115 students, is governed by an elected seven-member Board of Education. … the annual budget. Ensure that unrestricted fund balance is in compliance with the statutory limit and develop a plan …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/wyoming-central-school-district-financial-management-2016m-67Horseheads Fire District #1 - Board Oversight (2019M-82)
… of the District’s finances. Key Findings The Board did not: Perform an adequate claims audit. Develop multiyear … and capital plans, including a plan for reserves, to establish long-term objectives for funding long-term … District officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/06/28/horseheads-fire-district-1-board-oversight-2019m-82RFQual0001 – Medical Examiner Management Services
… Request for Qualifications Issued by the Office of the State … the services of physicians having general and specialized medical education, experience, and expertise (“Physicians”). Such Physicians will act as Independent Medical Examiners and will conduct Independent Medical …
https://www.osc.ny.gov/procurement/rfqual0001Unexpected Delays and Events
… both the largest commuter railroad and the oldest railroad in America operating under its original name. It extends from … oversees the movement of trains and train dispatchers in its Operations Center (Center) in Jamaica. It also … to be provided and who complete the Emergency Bus Call Log) on site. The LIRR held 24 “Lessons Learned” meetings …
https://www.osc.ny.gov/state-agencies/audits/2019/02/27/unexpected-delays-and-eventsTown of Cochecton - Fund Balance Management and Multiyear Planning (2018M-208)
… the Board effectively managed fund balances and reserves for the general, highway and sewer district funds and has … or comprehensive multiyear financial and capital plans for any of the three operating funds, it used available fund … the fund to become self-sufficient. Establish a plan for the sewer district to repay the general fund advances. …
https://www.osc.ny.gov/local-government/audits/town/2019/02/15/town-cochecton-fund-balance-management-and-multiyear-planning-2018m-208Onondaga Central School District - Financial Condition Management and Fuel Records (2018M-181)
… the District experienced unplanned operating surpluses in two of the three completed fiscal years reviewed. During …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/07/onondaga-central-school-district-financial-condition-management-and-fuelUser Access Controls Over Selected System Applications
… the Program Upstate, the only academic medical center in Central New York, consists of four colleges, a research … 1 trauma center and a dedicated children’s hospital and cancer center. To facilitate patient care, research, and … and inappropriate access to applications due to a change in the users’ status (e.g., employment separation, death). 61 …
https://www.osc.ny.gov/state-agencies/audits/2020/06/10/user-access-controls-over-selected-system-applications