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Controls Over Equipment
… Purpose To determine whether the New York City Health and Hospitals Corporation (H+H) has … adequate controls over equipment. Our audit scope covered the period July 1, 2016 through August 7, 2018. Background H+H is a public benefit corporation created by the New York City Health and Hospitals Corporation Act of …
https://www.osc.ny.gov/state-agencies/audits/2019/01/09/controls-over-equipmentSelected Aspects of the Pay for Success Program
… of Corrections and Community Supervision: Oversight of Sex Offenders Subject to Strict and Intensive Supervision and …
https://www.osc.ny.gov/state-agencies/audits/2017/03/21/selected-aspects-pay-success-programReporting on Foreclosure of Real Property Funds – Kings County
… reporting and accounting for foreclosure funds in Kings County. Our audit covers from January 1, 2010 through March … through 13 districts. The borough of Brooklyn (Kings County) is in the 2nd District. The County Clerk's Office acts as the clerk of the respective …
https://www.osc.ny.gov/state-agencies/audits/2013/12/12/reporting-foreclosure-real-property-funds-kings-countySelected Aspects of Parking Violations Operations to Collect Fines and Fees (Follow-Up)
… Objective To determine the extent of implementation of the 11 recommendations included in our initial audit report, Selected Aspects of Parking Violations Operations to Collect Fines and Fees … To determine the extent of implementation of the 11 recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2022/01/06/selected-aspects-parking-violations-operations-collect-fines-and-fees-followOversight of Pupil Transportation Services (Follow-Up)
… included in our initial audit report, Oversight of Pupil Transportation Services (Report 2019-S-49 ). About the … of children, the Department contracts with the Pupil Transportation Safety Institute (PTSI) to provide … included in our initial audit report Oversight of Pupil Transportation Services Report 2019S49 …
https://www.osc.ny.gov/state-agencies/audits/2022/06/22/oversight-pupil-transportation-services-followManagement of Capital Projects
… of these terminals provide convenient connections to MTA New York City Transit subway service. Ten of the 11 branches pass … The MTA must submit a five-year Capital Program to the State’s Capital Program Review Board (CPRB) for approval and …
https://www.osc.ny.gov/state-agencies/audits/2020/12/14/management-capital-projectsSignal Maintenance, Inspection, and Testing (Follow-Up)
… use to record MIT work, including: a description of the device, the interval in which the MIT should be performed, … late, and identified 2,345 devices that were on the Signal Device Master List but were not inspected by a Supervisor … investment it represents. For example, we selected three device categories and, based on data from NYCT, estimated the …
https://www.osc.ny.gov/state-agencies/audits/2020/08/19/signal-maintenance-inspection-and-testing-followMonitoring of Select Programs (Follow-Up)
… of implementation of the five recommendations included in our initial audit report, Monitoring of Select Programs … for older individuals to maximize their ability to age in their community and avoid higher levels of care and/or … programs for older adults, including the Expanded In-Home Services for the Elderly Program (EISEP) and …
https://www.osc.ny.gov/state-agencies/audits/2023/07/12/monitoring-select-programs-followState Agencies Bulletin No. 2045
… provide agency instructions for processing the 2022 CSEA ASU Work-Related Clothing Allowance for employees in the … Employees Employees in the Administrative Services Unit (ASU) Bargaining Unit 02 who meet the eligibility criteria are affected. Background Article 49 of the 2016-2021 ASU Agreement between the State of New York and the Civil …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2045-2022-work-related-clothing-allowance-asu-employees-title-racingDiNapoli: School Districts Need to Improve Oversight of Technology Equipment
… Audits of 20 school districts across New York state found many could not always locate information … Audits of 20 school districts across New York state found many could not always locate information …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-school-districts-need-improve-oversight-technology-equipmentState Comptroller DiNapoli Releases Municipal & School Audits
… of company resources. Otsego County – Court and Trust Funds Pursuant to state abandoned property law, money that … appropriate records and properly reported court and trust funds. However, auditors identified $74,150 from 15 actions …
https://www.osc.ny.gov/press/releases/2025/12/state-comptroller-dinapoli-releases-municipal-school-auditsCost-Saving Ideas: Reviewing Your Revenue Collection Process
… which are collected with taxes.) Ensure that the service provider complies with statutory requirements and that proper internal controls are in place. Accept Credit Card Payments Providing residents the option to pay … page as a receipt. Enroll in the Electronic Value Transfer Program To the extent permitted by law, your local …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-reviewing-your-revenue-collection-processState Comptroller DiNapoli Releases Municipal Audits
… of the town's water operations. As a result, there are no procedures for the accounting records to be maintained … for each water district or extension to ensure that costs are equitably and appropriately distributed. The board has … need to improve controls to ensure that Library IT assets are adequately safeguarded. The board has not adopted any IT …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… of Guilford – Budgeting (Chenango County) The board did not develop realistic budgets. Estimated revenues were underestimated and appropriated fund balance was not used, resulting in unrestricted fund balance in the general and highway funds …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government and school audits were issued. … County) Town officials did not effectively manage the planning and zoning, and recreation departments’ cash … confirm that all collections received were deposited. Of the 40 planning and zoning department fees reviewed totaling …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases School District Audits
… not properly audited. This included 69 claims, including credit card purchases, totaling $275,846 that were audited … inventory list. District officials were unable to locate 26 fixed assets with a combined cost of $57,516, and 31 fixed …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases School Audits
… a result, the risk that the district may become the victim of a cybercrime and experience financial losses is … conduct online banking and two others inappropriately had administrative permissions to bank accounts. Discovery … user account with administrative permissions. East Meadow Union Free School District – Overtime (Nassau County) …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… incomplete and inaccurate records and did not perform a physical inventory count since 2018. Of the 164 assets … Surplus fund balance exceeded the 4% statutory limit in two of the last three fiscal years by approximately … the district network and potential loss of important data. In addition to sensitive information technology (IT) control …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal Audits
… DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that … to the bonds and approximately $19,200 in annual interest on debt. Town of Canaan – Board Oversight (Columbia County) … spending, public authority financial data and information on 140,000 state contracts, visit Open Book New York . The …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… billing and collection process. In addition, the board does not properly monitor water loss. Town of Moreau – … of Spencer – Board Oversight (Tioga County) The board does not periodically review bank statements, bank … or any other supporting records. Additionally, the board does not perform the required annual audit of the …
https://www.osc.ny.gov/press/releases/2018/04/state-comptroller-dinapoli-releases-municipal-audits-1