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Accountability and Surplussing of Vehicles
… using the agency’s more than 3,000 State-owned vehicles. In the New York City region, OPWDD reports having 115 … assigned vehicles, including current status and location. In addition, OPWDD’s Fleet Management Policy states that … State business only, and each use must be recorded in a vehicle log, along with trip details such as date and …
https://www.osc.ny.gov/state-agencies/audits/2019/08/15/accountability-and-surplussing-vehiclesCost-Saving Ideas: Containing Employee Health Insurance Costs
… As an employer, you should always look for ways to contain health insurance costs without cutting current benefit … include discounts for non-smokers, walking programs and employee health fairs. Employee awareness – This includes … or types of coverage. Additional Information Office of the State Comptroller: Cost-Containment Strategies for New York …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-containing-employee-health-insurance-costsState Comptroller DiNapoli Releases School Audits
… that schools make every dollar count,” DiNapoli said. “By auditing school district and charter school finances and … The claims auditor verified that claims were supported by original documentation such as detailed invoices or … visit OpenBookNY . The easy-to-use website was created by Comptroller DiNapoli to promote openness in government and …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-audits-1Patient Safety Center Activities and Handling of Revenues
… as a result of a medical error introduced during surgery by a physician with a history of negligence unknown to the … governing certain enforcement and recordkeeping practices. By not adequately enforcing and administering such … service expenditures, PSC costs have been paid for by the General Fund – the major operating fund of the State – …
https://www.osc.ny.gov/state-agencies/audits/2021/03/10/patient-safety-center-activities-and-handling-revenuesState Comptroller DiNapoli Releases Municipal & School Audits
… to the town supervisor, which were collected for late real property tax payments. … New York State Comptroller …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-school-auditsWillsboro Fire Department – Financial Operations (2014M-206)
… bylaws. Department officials did not review and approve all bills prior to payment or document approval in the … records. Perform monthly bank reconciliations for all Department bank accounts and present the reconciliations, … to Department officials for review. Review and approve all disbursements prior to payment and document the approval …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/10/willsboro-fire-department-financial-operations-2014m-206Newstead Fire Company –Internal Controls (2014M-92)
… was to assess the adequacy of Company financial controls for the period January 1, 2012 through February 18, 2014. … hall rentals, donations, and foreign fire insurance. For the 2013 fiscal year, the Company’s revenues totaled … and sold; prizes purchased and awarded; and the number of attendees at the event. … Newstead Fire Company …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/06/27/newstead-fire-company-internal-controls-2014m-92Oversight of Sex Offenders Subject to Strict and Intensive Supervision and Treatment (Follow-Up)
… was adequately monitoring and enforcing SIST conditions for sex offenders placed in the community. We identified …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/oversight-sex-offenders-subject-strict-and-intensive-supervision-and-treatment-followFacility Oversight and Timeliness of Response to Complaints and Inmate Grievances
… Purpose To determine if the State Commission of Correction (Commission) is fulfilling its … 74 local correctional facilities (county jails and New York City facilities), and 429 local lockups. The Commission …
https://www.osc.ny.gov/state-agencies/audits/2018/01/19/facility-oversight-and-timeliness-response-complaints-and-inmate-grievancesDrug and Alcohol Treatment Program – Provider Claiming of Depreciation Expenses (Follow-Up)
… Depreciation Expense (Report 2015-S-84 ). Background The New York State Office of Alcoholism and Substance Abuse Services …
https://www.osc.ny.gov/state-agencies/audits/2018/09/05/drug-and-alcohol-treatment-program-provider-claiming-depreciation-expenses-followStanley Fire District – Internal Controls Over Financial Operations (2013M-259)
… 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 … for the 2013 fiscal year. Key Findings Board members have not provided adequate fiscal oversight to the District, …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/stanley-fire-district-internal-controls-over-financial-operations-2013m-259Lincoln Fire District – Financial Activities (2012M-228)
… fund budget totaled about $136,000 for the 2012 fiscal year. The Board of Fire Commissioners consists of five … and canceled checks two or three times throughout the year but could not provide us with any written evidence of … reports with the State Comptroller’s Office within 60 days after the close of the fiscal year. Adopt an …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/25/lincoln-fire-district-financial-activities-2012m-228Caton Volunteer Fire Company, Inc. – Internal Controls Over Financial Activities (2013M-237)
… Purpose of Audit The purpose of our audit was to determine whether Company controls are adequate to ensure that financial activity is properly recorded and … audit of the Treasurer’s records. The Company does not have a code of ethics as required by statute, and the Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/01/caton-volunteer-fire-company-inc-internal-controls-over-financialState Comptroller DiNapoli Releases School Audits
… district and charter school finances and operations, my office continues to provide taxpayers the assurance that … County) The district's budgets included appropriated fund balance that was not used as planned to fund operations. As a result, the unrestricted fund balance increased to almost $2.26 million, or 17 percent, of …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-school-audits-0State Agencies Bulletin No. 1275
… dated July 9, 2013 states mandatory contributions made by PFRS members in Tier 3, 5 and 6 be deducted from their … October 1, 2013, the mandatory contributions made by Tier 3, 5 and 6 PFRS members will be tax deferred for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1275-new-deduction-code-616-paf-retirement-tax-paf-btx-and-new-deductionComptroller DiNapoli Releases State Audits
… identifies and reports its assessable expenses in all material respects. Department of Transportation (DOT): … at the regional office level that decrease assurance that all permits are appropriately recorded and the correct fees … identifies and reports its assessable expenses in all material respects. The board made minor calculation …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-state-audits-0Comptroller DiNapoli Releases School Audits
… district and charter school finances and operations, my office continues to provide taxpayers the assurance that … surpluses while simultaneously appropriating fund balance in the budgets. As a result, during the 2009-10 … 2013-14 fiscal years, the district’s unassigned fund balance was consistently above the 4 percent statutory limit. …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-school-audits-0Village of Upper Brookville – Justice Court (2013M-160)
… the JCF. Key Findings Although the Justices have submitted all monthly reports to the JCF in a timely manner, the … with limited oversight. Key Recommendations Ensure that all moneys collected and reported to the JCF for fines, fees … submission of the monthly report. Ensure that deposits of all moneys received are made intact and within 72 hours from …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-upper-brookville-justice-court-2013m-160Village of Maybrook – Water Operations (2013M-121)
… the fiscal year in which they were made and that adequate records are maintained for all such advances. Implement a …
https://www.osc.ny.gov/local-government/audits/village/2013/08/16/village-maybrook-water-operations-2013m-121Town of Middlebury – Purchasing (2013M-212)
… audit was to evaluate internal controls over purchasing for the period January 1, 2012, through June 19, 2013. … composed of a Town Supervisor and four council members. For the 2012 fiscal year, budgeted appropriations totaled $221,909 for the general fund and $747,232 for the highway fund. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-middlebury-purchasing-2013m-212