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DiNapoli: One of the Nation's Largest Energy Suppliers Agrees to Report on Climate Change Risk
… but forward-thinking companies are adapting with new strategies that embrace low-carbon technologies, grid …
https://www.osc.ny.gov/press/releases/2018/01/dinapoli-one-nations-largest-energy-suppliers-agrees-report-climate-change-riskLead Poisoning Prevention Program
… Objective To determine if the Department of Health has provided adequate oversight of … improve its monitoring of Program implementation to ensure all children with elevated BLLs are receiving required … requiring LHDs to perform follow-up services for all children whose BLLs meet or exceed the statutorily set …
https://www.osc.ny.gov/state-agencies/audits/2019/08/08/lead-poisoning-prevention-programComptroller DiNapoli Releases School District Audits
… million were paid before the claims auditor’s approval and audit. The claims auditor did not sign 70 claims totaling $988,677 to indicate audit and approval. Payments were not sufficiently supported for 16 … in unbudgeted year-end transfers to capital projects and reserves. In addition, they overstated encumbrances by …
https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-district-audits-0State Agencies Bulletin No. 414
… Job Certification page will store all transactions entered on the Job Data record that require OCA certification, as … Upon conversion, a row will automatically be inserted on the new Emp Job Certification page for all UCS employees whose status on the Job Data record is active or paid leave. The row will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/414-employee-certification-process-unified-court-system-ucsFare Evasion (Follow-Up)
… City Transit (Transit) and MTA Bus. Transit is responsible for operating the subways and the majority of public bus … pay their fare before boarding at ticket purchase machines located at SBS bus stops. Transit’s Division of Operations Planning is responsible for generating random samples of subway stations for traffic …
https://www.osc.ny.gov/state-agencies/audits/2023/06/22/fare-evasion-followState Comptroller DiNapoli Releases Audits
… 200-bed Jack Ryan Residence. Auditors found the department is not effectively monitoring the contract to ensure reported …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-auditsDiNapoli: Unemployment Taxes on Employers Poised To Increase To Repay $9B Owed to Federal Government
… Thomas P. DiNapoli. “The pandemic put many New Yorkers out of work and forced the state to borrow heavily from the … owes Washington $9 billion and the obligation to pay back this money and rebuild the trust fund balance presents a serious challenge for the state and businesses struggling to recover from the …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-unemployment-taxes-employers-poised-increase-repay-9b-owed-federal-governmentComptroller DiNapoli Releases Municipal Audits
… not effectively monitor expenditures and fund balance. As a result, the unrestricted fund balance deficit increased to … Board Oversight (Wayne County) The board maintained a lax control environment and did not carry out its responsibility … Technology (Westchester County) Personal internet use was found on computers assigned to 10 employees, …
https://www.osc.ny.gov/press/releases/2020/06/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… appropriated fund balances in the general, water and sewer funds. In addition, the board maintained unreasonable levels of fund balance in these funds that ranged between 29 percent and 128 percent of … determined that had the supervisor invested available funds in a financial institution with higher available …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-municipal-auditsAnnual Financial Report
… User Manual [pdf] Chart of Accounts Lookup Accounting and Reporting Manuals (ARMs) County, City, Town, Village … [pdf] NYSLRS Employer Web Portal - Financial Statements and Supplementary Information Notice to CFOs [pdf] The videos listed below contain tutorials on how to navigate and complete the Annual Financial Report. For more detailed …
https://www.osc.ny.gov/local-government/required-reporting/annual-financial-reportWillsboro Fire District – Financial Controls (2014M-156)
… recorded and reported and that moneys were safeguarded for the period January 1, 2013 through March 31, 2014. … acts as the chief fiscal officer. Budgeted appropriations for the 2014 fiscal year totaled $239,340. Key Findings The … book balances. Annual reports have not been filed with OSC for the past 3 years. The Board did not conduct an annual …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/willsboro-fire-district-financial-controls-2014m-156County of Cortland – Departmental Operations (2013M-157)
… Purpose of Audit The purpose of our audit was to examine the County’s departmental … is located in central New York State and has a population of approximately 49,000. The County is governed by an elected …
https://www.osc.ny.gov/local-government/audits/county/2013/08/13/county-cortland-departmental-operations-2013m-157Town of Porter – Sewer Billings to Fort Niagara State Park (2017M-162)
… The Village of Youngstown and Fort Niagara State Park are also located in the Town. The Town is governed by an … for the joint sewage transmission system. Parks officials are concerned about the amount being billed for debt service …
https://www.osc.ny.gov/local-government/audits/town/2017/12/01/town-porter-sewer-billings-fort-niagara-state-park-2017m-162Vestal Central School District – Fund Balances (2017M-91)
… for the 2017-18 fiscal year total approximately $76.2 million. Key Findings District officials consistently overestimated expenditures and appropriated fund balance that was not used. Three of the District’s … balance when necessary. Analyze all reserve balances and transfer overfunded amounts to unassigned fund balance, where …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/vestal-central-school-district-fund-balances-2017m-91Tully Central School District – Financial Management (2016M-359)
… 31, 2015. Background The Tully Central School District is located in the Towns of Preble and Truxton in Cortland … operates two schools with approximately 860 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/tully-central-school-district-financial-management-2016m-359Brighton Central School District – Separation Payments (2016M-119)
… Background The Brighton Central School District is located in the Towns of Brighton and Pittsford in Monroe County. The District, which operates five schools … officials did not have written policies or procedures in place to provide guidance to employees and District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/brighton-central-school-district-separation-payments-2016m-119East Quogue Union Free School District – IT Asset Management (S9-22-8)
… to confirm they were inventoried. We found 20 percent of the sampled assets were not properly accounted for. … Specifically: Six IT assets with combined purchase prices of approximately $8,200 were not inventoried. In addition, …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/east-quogue-union-free-school-district-it-asset-management-s9-22-8Thousand Islands Central School District – Purchasing (2016M-283)
… Purpose of Audit The purpose of our audit was to evaluate the District’s purchasing practices for the period July 1, … them to require officers and key employees to disclose all outside employment or business interests. … Thousand …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/thousand-islands-central-school-district-purchasing-2016m-283Red Creek Central School District – Financial Condition (2016M-365)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/red-creek-central-school-district-financial-condition-2016m-365West Canada Valley Central School District – Access to the Student Information System (2016M-96)
… technology (IT) access controls over personal, private and sensitive information (PPSI) in the District’s student … the Towns of Fairfield, Herkimer, Manheim, Newport, Norway and Schuyler in Herkimer County and the Town of Deerfield in Oneida County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/west-canada-valley-central-school-district-access-student-information