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Area #12 – Information Technology Contingency Planning – Information Technology Governance
… from ransomware, hardware failure or human error, for example, could significantly curtail a local government’s … school’s operations. Proactively anticipating and planning for such disruptions will help prepare local government and school personnel for the actions they must take in the event of a disruption …
https://www.osc.ny.gov/local-government/publications/it-governance/area-12-information-technology-contingency-planningState Comptroller DiNapoli Releases Municipal & School Audits
… school audits were issued. Brighter Choice Charter School for Girls – Non-Payroll Disbursements (Albany County) The … were adequately supported, properly approved, and for a school-related purpose. Without adequate oversight, the … ensure that all disbursements were made as authorized or for an appropriate purpose. City of White Plains – Sexual …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-3DiNapoli Announces Results of General Obligation Bond Sale: $329,225,000 Awarded
… Quality (1986), Environmental Quality (1972), Rebuild and Renew New York Transportation (2005) and Rebuild New York … Air (1996), Environmental Quality (1986) and Rebuild and Renew New York Transportation (2005). The Series 2015B … Service Inc., AA+ by Fitch Inc. and AA+ by Kroll Bond Rating Agency. … State Comptroller Thomas P DiNapoli today …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-announces-results-general-obligation-bond-sale-329225000-awardedCollection of Special Hauling and Divisible Load Overweight Permit Fees
… the Department of Transportation (Department) charged and collected the correct fees for special hauling and divisible load overweight permits. This audit covers the … is responsible for regulating the movement of oversize and overweight vehicles and loads on the State highway system …
https://www.osc.ny.gov/state-agencies/audits/2015/04/15/collection-special-hauling-and-divisible-load-overweight-permit-feesPerformance Incentive Program
… Incentive Program (Program) to reward its employees for meeting performance goals. A series of legal opinions and … by various State oversight agencies provide guidance for public authorities regarding performance incentive … a 57 percent share, of the total awards while accounting for less than 3 percent of the workforce. Over the scope of …
https://www.osc.ny.gov/state-agencies/audits/2015/02/27/performance-incentive-programComptroller DiNapoli Releases Municipal Audits
… Agency , Town of Hebron , Pultneyville Fire District and the Waterford Volunteer Fire Department . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top … priority,” said DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-2Medicaid Program – Improper Medicaid Payments for Misclassified Patient Discharges
… whether the Medicaid program made inappropriate fee-for-service (FFS) payments to hospitals that failed to … system processes Medicaid claims submitted by providers for services rendered to Medicaid-eligible recipients and generates payments to reimburse the providers for their claims. The Department uses the All Patient Refined …
https://www.osc.ny.gov/state-agencies/audits/2021/08/17/medicaid-program-improper-medicaid-payments-misclassified-patient-dischargesAlbany Community Charter School – Financial Operations (2013M-185)
… Purpose of Audit The purpose of our audit was to evaluate the process … to February 28, 2013. Background The School is located in the City of Albany. The School is governed by the Board of … with the Foundation that increases the fee from 1 percent in for the 2012-13 school year, to 1.5 percent for the …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/10/25/albany-community-charter-school-financial-operations-2013m-185Monitoring of Construction Management
… and administration costs associated with carrying out this function are supported and related. The audit covered … & Construction Group (D&C) provides State agency clients a full range of architectural, engineering, contracting, and … Between April 1, 2015 and March 31, 2020, there were a total of 3,238 ongoing construction contracts with a value …
https://www.osc.ny.gov/state-agencies/audits/2021/12/30/monitoring-construction-managementComptroller DiNapoli Releases School Audits
… it’s critical that schools make every dollar count,” DiNapoli said. “By auditing school district and … Mileage information submitted by the transportation vendor for fuel reimbursements was not supported by …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-school-audits-0Opinion 88-3
… AND PENALTIES -- Distribution by State Comptroller (fines for violations of Workers' Compensation Law) WORKERS' … to the Chairman of the Workers' Compensation Board for payment into the Uninsured Employers' Fund. Accordingly, … of the Workers' Compensation Board. The WCL provides for a different disposition for civil penalties imposed under …
https://www.osc.ny.gov/legal-opinions/opinion-88-3Overtime Compensation – Legacy Reporting
… staff . What Constitutes Overtime Payments? For compensation to be classified as “overtime,” it must be paid … additional hours worked beyond one’s regular schedule and payment must be at a greater rate than one’s regular rate of … Safety Overtime page . The following are not considered payment for overtime: Standby pay; Inconvenience pay; …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/overtime-compensationOversight of the Educational Opportunity Program
… for incoming students and provides support and enrichment programs, including career advising, tutoring, and personal counseling, throughout students’ … for, among other things, ensuring that EOP funds are used in a manner consistent with both the Guidelines and the State …
https://www.osc.ny.gov/state-agencies/audits/2025/03/26/oversight-educational-opportunity-programDiNapoli: Tax Cap at Two Percent for 2019
… Property tax levy growth for local governments with fiscal years that close on Dec. 31 will be capped at 2 percent for the 2019 fiscal year, according to State Comptroller … P. DiNapoli. This figure affects the tax cap calculations for all counties, towns, fire districts, 44 cities and 10 …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-tax-cap-two-percent-2019Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … The director did not maintain complete records to account for the fees collected from each program and did not maintain records of sales or make regular bank deposits for money collected from the soccer concession stand. …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-municipal-audits-0West Niles Fire Company – Financial Activities (2017M-205)
… officials did not keep any supporting documentation for 16 disbursements totaling $2,415. Key Recommendations Adopt …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/05/west-niles-fire-company-financial-activities-2017m-205More About This Retirement Plan – State Police Plan
… the benefits available to Tier 2, 5 and 6 members of the Police and Fire Retirement System (PFRS) covered by the … PFRS.) These benefits are provided by Section 381-b of the New York State Retirement and Social Security Law (RSSL) as …
https://www.osc.ny.gov/retirement/publications/1518/more-about-retirement-planKiantone Independent Fire Department, Inc. – Internal Controls Over Financial Operations (2013M-295)
… and reported and that Department moneys are safeguarded for the period January 1, 2012 to September 5, 2013. … the Treasurer. The Department’s budget totaled $174,935 for the 2013 fiscal year. Key Findings The Board generally … that all claims have supporting documentation and are for legitimate Department purposes. The Treasurer should pay …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/12/13/kiantone-independent-fire-department-inc-internal-controlsRhinebeck Central School District – Extra-Classroom Activities (2017M-135)
… officials’ management of extra-classroom activities for the period July 1, 2015 through April 30, 2017. … with approximately 1,100 students. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $33 … did not maintain adequate supporting documentation for cash receipts. The Board did not adopt an adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/22/rhinebeck-central-school-district-extra-classroom-activities-2017m-135City of Yonkers – Budget Review (B6-14-13)
… water and sewer rents may not be achievable. The budget does not include an appropriation for textbooks and the … for recurring expenditures. The City’s proposed budget does not include an appropriation for contingencies. Key …
https://www.osc.ny.gov/local-government/audits/city/2014/05/20/city-yonkers-budget-review-b6-14-13