Search
Purchasing Practices at the Linden Plaza Mitchell-Lama Housing Development (Follow-Up)
… initial audit report Purchasing Practices at the Linden Plaza Mitchell-Lama Housing Development (Report 2017-N-5 ). … report, issued September 6, 2018, examined whether Linden Plaza was procuring goods, supplies, and services at … with approximately 47,000 total units (apartments). Linden Plaza, a Mitchell-Lama rental development in Brooklyn, is …
https://www.osc.ny.gov/state-agencies/audits/2020/06/23/purchasing-practices-linden-plaza-mitchell-lama-housing-development-followNY State Comptroller Announces Appointment of Emerging Managers Director
… The Fund has consistently been ranked as one of the best managed and best funded plans in the nation. …
https://www.osc.ny.gov/press/releases/2024/02/ny-state-comptroller-announces-appointment-emerging-managers-directorCity of Hornell – Foreign Fire Insurance Tax Money (2020M-140)
… the FFI tax money. The Fire Chief was solely responsible for disbursing, recording and reporting all transactions …
https://www.osc.ny.gov/local-government/audits/city/2021/03/12/city-hornell-foreign-fire-insurance-tax-money-2020m-140West Fort Ann Volunteer Fire Company – Internal Controls Over Financial Activities (2014M-242)
… and reported and that Company money was safeguarded for the period January 1, 2013 through April 30, 2014. … The West Fort Ann Volunteer Fire Company is a not-for-profit volunteer organization located in the Town of Fort … canceled checks. Company bylaws did not provide guidance for issuing receipts for cash collected and for conducting …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/11/14/west-fort-ann-volunteer-fire-company-internal-controls-overReal Estate Portfolio (Follow-Up)
… the nine recommendations included in our initial report, Real Estate Portfolio ( 2013-S-23 ). Background The New York … of the nine recommendations included in our initial report Real Property Portfolio 2013S23 …
https://www.osc.ny.gov/state-agencies/audits/2018/12/28/real-estate-portfolio-followHousing for Seniors (Follow-Up)
… Program—HANAC Corona Senior Residence in Queens, Serviam Heights LLC in the Bronx, Victory Plaza in Manhattan, and …
https://www.osc.ny.gov/state-agencies/audits/2026/05/18/housing-seniors-followInternal Control System Components
… Control Act requiring each State agency to institute a comprehensive system of internal control over its … audits of internal control, and issuing the Standards for Internal Control in New York State Government … all five required components of internal control. Due in part to the substantial nature of these changes, managers in …
https://www.osc.ny.gov/state-agencies/audits/2015/10/01/internal-control-system-componentsCompliance With Executive Order 95 (Open Data)
… EO 95, issued March 11, 2013, established an Open Data Website (Open Data) for the collection and public dissemination of … those headed by individuals appointed by the Executive). Open Data should provide ongoing “one-stop” access to …
https://www.osc.ny.gov/state-agencies/audits/2020/04/08/compliance-executive-order-95-open-dataIgnition Interlock Program Monitoring (2015-MS-4)
… audit was to determine if counties using public resources for the State’s Ignition Interlock Program were adequately … the program to help ensure the safety of the public, for the period January 1, 2010 through May 29, 2015. … It requires that, as a condition of being sentenced for certain alcohol-related offenses occurring on or after …
https://www.osc.ny.gov/local-government/audits/county/2016/04/25/ignition-interlock-program-monitoring-2015-ms-4Hubbardsville Fire District - Board Oversight (2018M-107)
… Findings The Board did not: Annually audit the Treasurer’s books and records or request to review budget-to-actual … the Treasurer’s duties and annually audit the Treasurer’s books and records. Officially establish the capital reserve …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/31/hubbardsville-fire-district-board-oversight-2018m-107Selected M/WBE Purchases by Various Facilities
… To what extent should brokers be required to add value to a transaction and how could that value be …
https://www.osc.ny.gov/state-agencies/audits/2014/03/07/selected-mwbe-purchases-various-facilitiesAccuracy of Medicaid Eligibility Determined by NY State of Health (Follow-Up)
… report, Accuracy of Medicaid Eligibility Determined by NY State of Health (Report 2019-S-43 ). About the Program NY State of Health (NYSOH) is the online health plan … report Accuracy of Medicaid Eligibility Determined by NY State of Health Report 2019S43 …
https://www.osc.ny.gov/state-agencies/audits/2022/09/30/accuracy-medicaid-eligibility-determined-ny-state-health-followMontgomery County – Financial Condition (2013M-234)
… our audit was to review the County’s financial condition for the period January 1, 2010, to May 31, 2013. Background … Montgomery County covers 400 square miles and has a population of approximately 50,000 residents. The County … monitor cash flow and use cash flow information as a part of the budget process. …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/montgomery-county-financial-condition-2013m-234Allegany County Industrial Development Agency – Internal Controls Over Selected Financial Activities (2012M-244)
… Purpose of Audit The purpose of our audit was to examine the ACIDA’s internal controls over employee … process for certain projects from January 1, 2008, to August 31, 2012. Background The overall goal of IDAs is to advance the job opportunities, health, general prosperity, …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/05/31/allegany-county-industrial-development-agency-internalChild Protective Services (2013-MS-5)
… to reduce child abuse and neglect recurrence rates for the period January 1, 2011 through December 31, 2012. … and progress tracking mechanisms, but recurrence rates for most counties did not decline. None of the eight counties …
https://www.osc.ny.gov/local-government/audits/county/2014/10/14/child-protective-services-2013-ms-5Village of Keeseville – Financial Condition (2013M-192)
… our audit was to review the Village’s financial condition for the period June 1, 2010, through May 31, 2013. Background … an elected Mayor. The Village’s budgeted appropriations for the 2013-14 fiscal year are approximately $1.4 million. Key Findings The recorded total fund balance for the general, sewer, and water funds at the end of the …
https://www.osc.ny.gov/local-government/audits/village/2013/09/20/village-keeseville-financial-condition-2013m-192Opinion 90-24
… that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Powers and Duties … to Local Finance Law, §56.00, delegate to the chief fiscal officer of the municipality the board's power to hire bond … those powers and duties necessary to effectuate the public or private sale and issuance of obligations of the …
https://www.osc.ny.gov/legal-opinions/opinion-90-24DiNapoli: NYC Has Recovered Nearly All Private Sector Jobs Unevenly Across Sectors
… New York City has recovered 99.4% of private sector jobs it lost in the pandemic, but unevenly across key industries, … The sector has recovered only about 85% of pre-pandemic jobs, lagging the national job recovery rate for the sector … New York City has recovered 994 of private sector jobs it lost in the pandemic but unevenly across key …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-nyc-has-recovered-nearly-all-private-sector-jobs-unevenly-across-sectorsCrown Point Central School District - Claims Auditing (2018M-76)
… whether claims were supported by adequate documentation, for appropriate purposes and audited and approved before … audited and approved the claims. Claims totaling $30,125 for 25 check disbursements made during the audit period were … and approved before payment. Key Recommendations Print and sign checks after the claims have been audited and approved. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/crown-point-central-school-district-claims-auditing-2018m-76Lakeville Volunteer Fire Department – Internal Controls Over Financial Operations (2012M-234)
… The Lakeville Volunteer Fire Department was established in 1921 and provides fire protection and rescue operations to … computerized financial software and preparing the monthly bank reconciliations for all of the Department’s accounts, … the financial software; or at minimum the activity log, and monthly bank reconciliations as compared to monthly …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/02/15/lakeville-volunteer-fire-department-internal-controls-over