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XIV.14.L Asset Retirement Obligations – XIV. Special Procedures
… with the retirement (i.e., permanent removal from service) of a tangible capital asset. A government that has legal … exhaustive list. Agencies should consider the possibility of AROs when acquiring new capital assets. Per Paragraph 6 of GASBS 83, the following items do not fall within scope: …
https://www.osc.ny.gov/state-agencies/chapter-xiv/xiv14l-asset-retirement-obligationsState Comptroller DiNapoli Releases Audits
… pass 100 percent of the value of the agreements on to the prescription drug program. United subcontracted key functions of the prescription drug program to Medco Health Solutions, which … utilized to obtain rebates for the Empire Plan’s prescription drug program did not meet or exceed Express …
https://www.osc.ny.gov/press/releases/2016/01/state-comptroller-dinapoli-releases-auditsStreet and Sidewalk Cleanliness
… monitors the cleanliness of New York City’s (NYC) streets and sidewalks. We also assessed the methodology used by the Mayor’s Office of Operations to rate street and sidewalk cleanliness. Our audit covered the period … the Program DSNY’s mission is to keep NYC healthy, safe, and clean – by collecting, recycling, and disposing of waste; …
https://www.osc.ny.gov/state-agencies/audits/2020/09/16/street-and-sidewalk-cleanlinessAll-Agency Contract Evaluation System
… determine whether Metropolitan Transportation Authority (MTA) Capital Construction is monitoring and evaluating its … satisfactory. In addition, we sought to determine whether MTA officials are reviewing and using the ACE ratings prior … performance. As a result, it did not fully benefit from the established processes. Our review of 11 …
https://www.osc.ny.gov/state-agencies/audits/2021/03/04/all-agency-contract-evaluation-systemState Comptroller DiNapoli Releases Municipal & School Audits
… not prepare monthly cash flow forecasts or ensure interest rate quotes were solicited to maximize earnings. North Salem … or adequate written procedures for managing network user account access, including adding or disabling user accounts … district. Amherst Central School District – Network User Account Access and Application User Accounts and Permissions …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli Announces State Contract & Payment Actions for June 2014
… in the Bronx. Approved a $12.8 design/build contract with El Sol Contracting & Construction Group to construct the new …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-announces-state-contract-payment-actions-june-2014DiNapoli Announces State Contract & Payment Actions for December
… Division of Homeland Security and Emergency Services—Home Repair Approved a $1.3 million grant for the village of …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-announces-state-contract-payment-actions-decemberDiNapoli: Port Authority Falling Short of Compliance With Americans With Disabilities Act
… auditors found four of 13 PATH stations (Christopher Street, 9th Street, 14th Street, and 23rd Street) were not accessible to persons in …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-port-authority-falling-short-compliance-americans-disabilities-actDiNapoli: State Needs To Do More for Growing Mental Health Crisis in Schools
… Too many of New York school districts’ mental health teams are … available services and inconsistent and limited oversight of mental health education for students, an audit by New York … so students and staff can recognize warning signs of distress and know how to get help. I’m encouraged that the …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-state-needs-do-more-growing-mental-health-crisis-schoolsState Comptroller DiNapoli Releases Municipal & School Audits
… the district earned $321,190 from its 37 interest bearing bank accounts and 27 certificates of deposit. Had officials considered alternative legally … for the investment of district funds or prepare monthly cash flow forecasts to estimate funds available for …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: New York Sees Improvement in Condition of Local Bridges
… One in 10 locally owned bridges in New York state is rated in poor condition, according to a … there is a great deal more work that needs to be done in New York. Local governments need this funding to continue so … needed repairs and maintenance are completed.” As of 2023, New York had 17,573 highway bridges. Local governments, …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-new-york-sees-improvement-condition-local-bridgesDiNapoli: MTA Budget Gaps Return
… Facing the MTA (June 2024) Comptroller’s Subway Ridership Dashboard …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-mta-budget-gaps-returnDiNapoli Report Analyzes Regional Trends in Education for School Districts Outside New York City
… A new report by New York State Comptroller Thomas P. DiNapoli shows the … A new report by New York State Comptroller Thomas P DiNapoli shows the …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-report-analyzes-regional-trends-education-school-districts-outside-new-york-cityDiNapoli, Wharton, Myrie Op-Ed: Putting the Public Back Into Campaign Finance
… The New York Daily News today published an op-ed from New … York State Comptroller Thomas P. DiNapoli, Citizen Action of New York’s Democracy Coalition Coordinator Karen Wharton and State Senator Zellnor Myrie, Chair of the Committee on Elections. The full op-ed is below: …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-wharton-myrie-op-ed-putting-public-back-campaign-financeHuntington Union Free School District – Online Banking (2022M-178)
… and District officials did not meet all the requirements of General Municipal Law Section 5-A and must improve …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/huntington-union-free-school-district-online-banking-2022m-178Cheektowaga-Maryvale Union Free School District - Continuing Education (2019M-123)
… charged to the community education program expenditure account instead of the literacy program, totaling $728,000. … in the correct fiscal year. Key Recommendations Properly account for community education activity in the general fund. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/06/cheektowaga-maryvale-union-free-school-district-continuing-educationElwood Union Free School District - Claims Auditing (2019M-31)
… Determine whether systems were in place to ensure that claims were adequately documented, were for appropriate purposes and were properly audited and approved prior to payment. … were being followed consistently. We reviewed 110 claims totaling $414,749 of the 1,104 claims paid during our …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/05/elwood-union-free-school-district-claims-auditing-2019m-31Roosevelt Union Free School District - Information Technology (2019M-193)
… IT matters. The Board did not adopt a disaster recovery plan. The District’s IT Department did not provide employees … supervising IT Department staff. Adopt a disaster recovery plan. Ensure that computer users receive IT security …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/roosevelt-union-free-school-district-information-technology-2019m-193Greenport Union Free School District - Bank Reconciliations (2019M-161)
… whether the Treasurer prepared accurate and timely bank reconciliations. Key Findings The Treasurer did not: Prepare 26 of 43 months of bank reconciliations in a timely manner. Ensure that the recorded balance for the general fund bank account reflected the actual cash balance for 2016-17 …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/11/greenport-union-free-school-district-bank-reconciliations-2019m-161Bay Shore Union Free School District - Procurement (2018M-212)
… goods and services. District officials agreed with our recommendations and indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/11/bay-shore-union-free-school-district-procurement-2018m-212