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Elevator Safety
… New York City Department of Buildings (DOB) is responsible for regulating the safe and lawful use of more than 1 million … and the Rules of the City of New York. DOB is responsible for enforcing these codes and rules. DOB inspects some … The Metropolitan Transportation Authority is responsible for the inspection and testing of its elevators. Key Findings …
https://www.osc.ny.gov/state-agencies/audits/2018/06/06/elevator-safetyOpinion 97-15
Whether a county may establish a lighting district whereby benefited properties would be assessed for the cost of operating and maintaining street lights
https://www.osc.ny.gov/legal-opinions/opinion-97-15Opinion 2000-24
… villages) POLICE AND POLICE PROTECTION -- Contract for (between two non-contiguous villages) VILLAGES -- Police … agreement pursuant to General Municipal Law, article 5-G for the provision of police protection as a joint service. … to General Municipal Law, article 5-G (§119-m et seq.) for the joint provision of police protection. General …
https://www.osc.ny.gov/legal-opinions/opinion-2000-24DiNapoli: New Jersey Man Pleads Guilty to Embezzling From a Decedent's Estate for Which He Was Court-Appointed Administrator
State Comptroller Thomas P DiNapoli United States Attorney for the Southern District of New York Geoffrey S Berman and Philip R Bartlett InspectorinCharge of the New York Office of the US Postal Inspection Service announced that Gregory Bayard pled guilty to wire fraud
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-new-jersey-man-pleads-guilty-embezzling-decedents-estate-which-he-was-court-appointedSelected Aspects of the Pay for Success Program
… provided by the Center for Employment Opportunities (CEO) upon release (treatment group). Their outcomes are then … by parole staff to the employment services provided by CEO upon release (control group). Although not specifically …
https://www.osc.ny.gov/state-agencies/audits/2017/03/21/selected-aspects-pay-success-programNew York State Comptroller Thomas P. DiNapoli Statement on Executive Budget Proposal
… force tough decisions. The level of cuts in federal aid for health care and other programs remains in question. …
https://www.osc.ny.gov/press/releases/2018/01/new-york-state-comptroller-thomas-p-dinapoli-statement-executive-budget-proposalSouth Buffalo Charter School – Employee Compensation (2018M-1)
… 2017. Background South Buffalo Charter School is located in the City of Buffalo in Erie County. The School, which is governed by an … Key Findings Employee compensation was not specified in the collective bargaining agreement (CBA) or written …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/03/30/south-buffalo-charter-school-employee-compensation-2018m-1Village of Ossining – Parking Ticket Collections (2017M-259)
… our audit was to determine whether an adequate system is in place to collect outstanding parking tickets for the … 18, 2017. Background The Village of Ossining is located in the Town of Ossining in Westchester County. The Village is governed by an elected …
https://www.osc.ny.gov/local-government/audits/village/2018/02/09/village-ossining-parking-ticket-collections-2017m-259Granville Central School District – Fund Balance (2016M-114)
… to assess the District’s oversight of financial operations for the period July 1, 2011 through December 31, 2015. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $26.7 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/granville-central-school-district-fund-balance-2016m-114Three Village Central School District – Fuel Inventories (2015M-271)
… The Three Village Central School District is located in the Town of Brookhaven in Suffolk County. The District, which operates eight schools … The Board has not ensured that policies and procedures are in place to control fuel assets. District officials do not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/three-village-central-school-district-fuel-inventories-2015m-271Johnson City Central School District – Financial Condition (2015M-204)
… audit was to examine the District’s financial activities for the period July 1, 2013 through March 10, 2015. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $50.5 … Key Finding The Board did not adopt any formal plans for funding reserves or for the planned use of fund balance. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/31/johnson-city-central-school-district-financial-condition-2015m-204Village of Southampton – Fire Department Length of Service Award Program (2017M-59)
… is located in the Town of Southampton in Suffolk County and has a population of approximately 3,100. The Village is … with the Point System. Key Recommendations Review and amend the Village’s Point System, as necessary, to ensure …
https://www.osc.ny.gov/local-government/audits/village/2017/07/07/village-southampton-fire-department-length-service-award-program-2017m-59Broadalbin-Perth Central School District – Health Insurance Buyouts and Separation Payments (2014M-146)
… Purpose of Audit The purpose of our audit was to examine the adequacy … Background The Broadalbin-Perth Central School District is located in the Towns of Broadalbin, Perth, Johnstown, … of Amsterdam in Montgomery County. The District, which is governed by an elected seven-member Board of Education, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/15/broadalbin-perth-central-school-district-health-insurance-buyouts-andUpper Mohawk Valley Regional Water Board – Water Accountability (2015M-300)
… of our audit was to examine the Authority’s procedures for monitoring water accountability and addressing water loss for the period January 1, 2014 through June 30, 2015. … by a 12-member Board of Directors. Operating expenditures for the nine months ending December 31, 2014 totaled …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/02/05/upper-mohawk-valley-regional-water-board-water-accountability-2015m-300Longwood Public Library – Bank Account Management (2015M-309)
… to examine Library officials’ management of bank accounts for the period July 1, 2014 through June 30, 2015. Background … five-member Board of Trustees. Budgeted appropriations for the 2015-16 fiscal year were $7.5 million. Key Finding … return, maintained a minimum number accounts required for operations and periodically sought competition for …
https://www.osc.ny.gov/local-government/audits/library/2016/02/05/longwood-public-library-bank-account-management-2015m-309Northern Adirondack Central School District – Leave Accruals (2020M-50)
… contracts. Errors occurred in the leave records maintained for 24 of the 33 (73 percent) employees tested. The District overpaid seven employees $29,686 for unused leave accruals. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/25/northern-adirondack-central-school-district-leave-accruals-2020m-50Elmcrest Children’s Center, Inc. – Compliance With the Reimbursable Cost Manual
… Elmcrest is a not-for-profit organization located in Syracuse, New York that operates a special education … 30, 2014, Elmcrest reported approximately $2.2 million in reimbursable costs on its CFR for one rate-based preschool … fiscal year ended June 30, 2014, Elmcrest claimed $54,250 in ineligible costs for the ratebased preschool special …
https://www.osc.ny.gov/state-agencies/audits/2017/05/24/elmcrest-childrens-center-inc-compliance-reimbursable-cost-manualComptroller DiNapoli Releases School Audits
… an average of 1 percent and 6 percent, respectively. ### For access to state and local government spending and nearly …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-school-auditsSelected Procurement and Contracting Practices
… $3 billion annually. System Administration is responsible for establishing policies that are in compliance with … requirements and through higher dollar thresholds for specific purchasing requirements. System Administration … consistently follow some of these procurement policies. For example, of 924 procurements we reviewed, 97 in the $500 …
https://www.osc.ny.gov/state-agencies/audits/2015/07/06/selected-procurement-and-contracting-practicesState Comptroller DiNapoli Releases Municipal Audits
… that employees were paid appropriately. As a result, for the limited periods reviewed, 11 employees (15%) received … were overpaid by $49,000 with two officers accounting for $39,000 of the total. The payroll clerk accrued and used unauthorized leave and paid herself for more time than she was entitled, resulting in …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-municipal-audits