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Hubbardsville Fire District - Board Oversight (2018M-107)
… fund and obtain voter approval prior to issuing $150,000 in debt. Require perpetual diesel fuel inventory records, leading to unaccounted for fuel. The Treasurer did not maintain subsidiary revenue …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/31/hubbardsville-fire-district-board-oversight-2018m-107Real Estate Portfolio (Follow-Up)
… of implementation of the nine recommendations included in our initial report, Real Estate Portfolio ( 2013-S-23 ). … may rent, lease or grant easements or other rights in any land or property it owns. Such arrangements and … value. Key Finding We found that NYPA made some progress in addressing the problems identified in our prior report. …
https://www.osc.ny.gov/state-agencies/audits/2018/12/28/real-estate-portfolio-followIgnition Interlock Program Monitoring (2015-MS-4)
… The counties’ assigned program monitors were late in reporting 14 cases (in Erie and Wayne) out of 66 that did not comply with program … install them at all; and did not report 50 cases at all (in Cortland, Erie, Montgomery, Otsego, Suffolk and Wayne). …
https://www.osc.ny.gov/local-government/audits/county/2016/04/25/ignition-interlock-program-monitoring-2015-ms-4Internal Control System Components
… Workers’ Compensation Board’s management of its internal control system appropriately addresses all five components of internal control. Our audit scope included the period January 1, 2013 … York State Governmental Accountability, Audit and Internal Control Act requiring each State agency to institute a …
https://www.osc.ny.gov/state-agencies/audits/2015/10/01/internal-control-system-componentsCompliance With Executive Order 95 (Open Data)
… Objectives To determine whether the Office of General Services (OGS) is complying with Executive Order … in a timely manner, publishable State data to the Office of Information Technology Services (ITS) under EO 95, and … Program State government entities possess large amounts of valuable information on subjects such as health, business, …
https://www.osc.ny.gov/state-agencies/audits/2020/04/08/compliance-executive-order-95-open-dataCrown Point Central School District - Claims Auditing (2018M-76)
… before payment. Key Recommendations Print and sign checks after the claims have been audited and approved. Audit and … agreed with our recommendations and indicated they planned to initiate corrective action. 1 Education Law §1724 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/crown-point-central-school-district-claims-auditing-2018m-76Montgomery County – Financial Condition (2013M-234)
… the County’s financial condition for the period January 1, 2010, to May 31, 2013. Background Montgomery County covers … 50,000 residents. The County Board of Supervisors is the legislative body responsible for managing County … in 2012, and the County’s contingency appropriation is not adequate for current financial conditions. The …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/montgomery-county-financial-condition-2013m-234Allegany County Industrial Development Agency – Internal Controls Over Selected Financial Activities (2012M-244)
… Agency (ACIDA) was established in 1973 and is governed by a Board of Directors which comprises five members who are appointed by the Allegany County Legislature. Key Findings Several … position. It is unclear whether services compensated for by the ACIDA were provided at times other than those for …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/05/31/allegany-county-industrial-development-agency-internalSelected M/WBE Purchases by Various Facilities
… These enterprises must also be authorized to do business in New York State and registered under the State's M/WBE … which is administered by Empire State Development (ESD). For 2013, the Department's M/WBE program goal was to direct a … and another 10 percent to women-owned businesses, for a combined annual total of 20 percent. Between February …
https://www.osc.ny.gov/state-agencies/audits/2014/03/07/selected-mwbe-purchases-various-facilitiesVillage of Keeseville – Financial Condition (2013M-192)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition for the period June 1, 2010, through May 31, 2013. Background The Village of Keeseville is located in Essex County. The Village … Village of Keeseville Financial Condition 2013M192 …
https://www.osc.ny.gov/local-government/audits/village/2013/09/20/village-keeseville-financial-condition-2013m-192Child Protective Services (2013-MS-5)
… audit was to determine if actions taken by the county’s Child Protective Services (CPS) units were sufficient to reduce child abuse and neglect recurrence rates for the period … Office of Children and Family Services (OCFS) oversees the child welfare programs that are administered by counties. …
https://www.osc.ny.gov/local-government/audits/county/2014/10/14/child-protective-services-2013-ms-5Accuracy of Medicaid Eligibility Determined by NY State of Health (Follow-Up)
… Objective To determine the extent of implementation of the six recommendations included in our initial audit report, Accuracy of Medicaid … To determine the extent of implementation of the six recommendations included in our initial audit report Accuracy of Medicaid Eligibility …
https://www.osc.ny.gov/state-agencies/audits/2022/09/30/accuracy-medicaid-eligibility-determined-ny-state-health-followOpinion 90-24
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Powers and … shall be vested with the powers and duties prescribed in sections 57.00, 58.00, 59.00, 60.00, 62.00 and 63.00 of … of such powers and duties to the chief fiscal officer or, in the case of school districts, to the clerk of the school …
https://www.osc.ny.gov/legal-opinions/opinion-90-24DiNapoli: NYC Has Recovered Nearly All Private Sector Jobs Unevenly Across Sectors
… City has recovered 99.4% of private sector jobs it lost in the pandemic, but unevenly across key industries, according … by New York State Comptroller Thomas P. DiNapoli. “The city’s job recovery is good news,” DiNapoli said. “We are seeing strength in the securities, transportation and warehousing and office …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-nyc-has-recovered-nearly-all-private-sector-jobs-unevenly-across-sectorsLakeville Volunteer Fire Department – Internal Controls Over Financial Operations (2012M-234)
… internal controls over the District’s financial operations for the period January 1, 2011, to August 23, 2012. … and donations. The Department’s revenues and expenses for the 2011 fiscal year totaled approximately $65,000 and … activities. The Department Treasurer is responsible for recording all the Department’s cash receipts and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/02/15/lakeville-volunteer-fire-department-internal-controls-overCommunity College Safety Reporting (2015-MS-2)
… , Niagara County [pdf] , and Rockland [pdf] . Purpose of Audit The purpose of our audit was to assess community colleges’ compliance … available to current students and employees by October 1 of each year. Additionally, colleges must maintain and make …
https://www.osc.ny.gov/local-government/audits/community-college/2015/08/28/community-college-safety-reporting-2015-ms-2DiNapoli: Despite Progress, Pay Gap for Women Persists
Median earnings for fulltime working women in New York were 86 cents for every dollar earned by men in 2019 an annual wage gap of $8821 according to a new analysis by New York State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-despite-progress-pay-gap-women-persistsTown of Edwards – Internal Controls Over Selected Financial Operations (2013M-20)
… providing for an independent review and verification of her work. Key Recommendations Develop a fund balance policy …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-edwards-internal-controls-over-selected-financial-operations-2013m-20DiNapoli: New York State is Home to 4.4 Million Immigrants, Second Only to California
… the number of immigrants in New York was surpassed only by California at nearly 10.3 million. Most are long-established … with nearly 48 percent having completed some college. The Southern Tier has the highest proportion of its immigrant … Europe, predominantly Bosnia and Herzegovina; In the Southern Tier, Asian immigrants account for more than half …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-new-york-state-home-44-million-immigrants-second-only-californiaDiNapoli Announces Latest Fiscal Stress Scores
… governments in New York state ended their fiscal year 2023 with a fiscal stress designation, the same as a year … operating on a calendar year basis for fiscal year 2023, covering all counties and towns, 44 cities and 13 … stress. School districts are also scored in January. For 2023, the City of Little Falls in Herkimer County and the …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-announces-latest-fiscal-stress-scores