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Cost Reporting of Programs Operated by Gateway-Longview, Inc. (2012-S-17)
To determine whether the costs reported by Gateway-Longview, Inc. (Gateway) to the State Education Department (SED), the Office of Children and Family Services
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-12s17.pdfAlfred State College of Technology - Selected Travel Expenses (2012-S-142)
To determine whether the use of travel monies by selected government employees complied with rules and regulations and is free from fraud, waste, and abuse.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s142.pdfSUNY College of Optometry - Selected Employee Travel Expenses (2012-S-148)
We recently audited selected travel expenses of the State University of New York College of Optometry (College).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s148.pdfCollection of Lease and Permit Revenues (2012-S-6), 90-Day Response
To determine whether the Department of Transportation is collecting all lease and permit revenues it is owed.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s6-response.pdfDepartment of Health (Department) Examination of Travel Expenses
… determine if the travel expenses claimed by a Department employee during the period of February 23, 2012 through … During the period of our examination, the Department employee certified 820 expense reports that accounted for … in travel expenses. Key Findings We found $9,760 of the employee’s expenses were not appropriate. This includes …
https://www.osc.ny.gov/state-agencies/audits/2019/03/20/department-health-department-examination-travel-expensesRush Fire District – Internal Controls Over Financial Operations (2013M-255)
… 27, 2013. Background The Rush Fire District, located in Monroe County, is a district corporation of the State, …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/15/rush-fire-district-internal-controls-over-financial-operations-2013m-255Town of Willsboro– Internal Controls Over Selected Financial Operations (2014M-68)
… 30, 2013. Background The Town of Willsboro is located in Essex County and has a population of approximately 2,025. …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-willsboro-internal-controls-over-selected-financial-operations-2014m-68Town of Champion – Information Technology (2014M-130)
… The Town’s budgeted expenditures for the 2014 fiscal year were approximately $2.5 million. Key Findings All users …
https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-champion-information-technology-2014m-130Town of Catskill – Internal Controls Over Selected Financial Operations (2014M-165)
… 22, 2014. Background The Town of Catskill is located in Greene County and has a population of approximately … and the Receiver had accumulated approximately $66,000 in taxpayer funds by the end of our audit period as a result …
https://www.osc.ny.gov/local-government/audits/town/2014/10/03/town-catskill-internal-controls-over-selected-financial-operations-2014m-165Town of Friendship – Water Accountability (2013M-281)
… if Town officials are adequately monitoring water loss for the period January 1, 2012 to August 12, 2013. Background The Town of Friendship is located in Allegany County. The Town is governed by an elected Town … four council members. Budgeted water fund appropriations for the 2013 fiscal year totaled $193,819. Key Finding …
https://www.osc.ny.gov/local-government/audits/town/2014/01/17/town-friendship-water-accountability-2013m-281Town of Otsego – Financial Condition (2013M-307)
… Town’s practices regarding budget development and adoption for the period January 1, 2012 through August 20, 2013. Background The Town of Otsego is located in Otsego County and includes a portion of the Village of … been. While the Board appropriated more than $1.4 million in fund balance to fund operations in these four years, it …
https://www.osc.ny.gov/local-government/audits/town/2014/08/20/town-otsego-financial-condition-2013m-307Town of Bolivar – Community Development Block Grant (2013M-353)
… as well as the unauthorized diversion of Town grant funds. The CCDC overpaid itself $3,000. In addition, several … contractors by the CCDC averaged 21 days after receiving funds from the town. Key Recommendations Refrain from … by the CCDC as well as obtain from the CCDC sufficient funds to pay contractors for all completed work. Establish …
https://www.osc.ny.gov/local-government/audits/town/2014/03/07/town-bolivar-community-development-block-grant-2013m-353Opinion 93-5
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. TOWNS -- Budget … the timely adoption and submission thereof for the levy of taxes (21 Opns St Comp, 1965, p 664). We stated that, where …
https://www.osc.ny.gov/legal-opinions/opinion-93-5Opinion 91-49
… 131-b: A county may convey an abandoned county highway by private sale by the adoption of a resolution approved by a simple majority … a grantee for fair and adequate consideration (1982 Opns St Comp No. 82-104, p 129; 1980 Opns St Comp No. 80-156, p …
https://www.osc.ny.gov/legal-opinions/opinion-91-49Opinion 89-60
… Inspector (engaged in private business of performing home inspections) GENERAL MUNICIPAL LAW, §§801, 805-a(1)(b), … the interest be disclosed in writing and included in the official record of the governing board's proceedings. … acquired by him or her in the course of his or her official duties or using such information to further his or …
https://www.osc.ny.gov/legal-opinions/opinion-89-60Opinion 89-59
… water rates in an amount which would be sufficient to pay the cost of both maintenance and operation and debt …
https://www.osc.ny.gov/legal-opinions/opinion-89-59Opinion 89-42
… through, delivered to and held in the custody of a bank or trust company or, with respect to the city of New … sold or presented for redemption or payment only by such bank or trust company or dealer in obligations upon receipt … provisions of Treasury Direct and stated, as follows: Forms of Registration. The proposed rule provides the …
https://www.osc.ny.gov/legal-opinions/opinion-89-42XIV.14.F Valuation of Capital Assets – XIV. Special Procedures
… determinable. It includes the purchase price or construction costs and also additional charges to place a … of buildings and improvements other than the costs of construction should include professional fees of architects, … cost is considered a part of the cost of the new capital project). The cost of relocating a facility including the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14f-valuation-capital-assetsDisability Retirement Applications – When Employees Retire
… A disability application can be filed by the employee or someone … of your employee. When we receive a disability retirement application, we review it to determine if it meets all filing …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/disability-retirement-applicationsComptroller DiNapoli, A.G. Schneiderman & DOI Commissioner Peters Announce The Sentence of Non-Profit Executive In Theft Scheme
… and New York City Department of Investigation (NYC DOI) Commissioner Mark Peters today announced that … that she was building a state-of-the-art demonstration kitchen and making other capital improvements to a building … by Angeldocs. Instead, Ogundu received kickbacks on the kitchen project from a contractor and diverted other capital …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-ag-schneiderman-doi-commissioner-peters-announce-sentence-non-profit-executive