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Upstate Transportation Authorities Suffer Revenue Plunge
… The COVID-19 pandemic created unprecedented challenges for the State’s regional transportation authorities by … are highly reliant on subsidies. State subsidies account for more than 50 percent of total revenues at CNYRTA and … does not rebound at these authorities, they may be forced to seek greater State and federal aid and/or to limit …
https://www.osc.ny.gov/reports/upstate-transportation-authorities-suffer-revenue-plungePayroll Improvement Project Bulletin No. PIP-011
… in v 9.2. Refer to Bulletin No. PIP-008 , Changes to Pension Plans for details on those plans. Plan Type and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-011-changes-savings-plans-payserv-92Opinion 94-29
… in appeals from Family Court order) CIVIL PRACTICE LAW AND RULES, §8022; FAMILY COURT ACT, §1118: The fee provisions … You indicate that these appeals generally arise in two proceedings: (1) a juvenile delinquency proceeding in … she would be exempted from any court fees, including the one imposed by section 8022(b), by virtue of section 1102(d) …
https://www.osc.ny.gov/legal-opinions/opinion-94-29Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … County) The board adopted budgets that relied too heavily on fund balance as a financing source and appropriated more … and employees that handled cash. ### For access to state and local government spending and 50,000 state …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli and Attorney General James Announce the Arrest and Indictment of Mount Vernon Corporation Counsel in $365,000 Corruption Scheme
… Counsel Lawrence Porcari for abusing his position as a public official by engaging in a scheme that defrauded the Mount Vernon Board of Water …
https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-and-attorney-general-james-announce-arrest-and-indictment-mount-vernonState Comptroller DiNapoli Releases Municipal Audits
… requested data. … State Comptroller DiNapoli Releases Municipal Audits …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Barker Central School District , Cheektowaga Central School District , Dutchess County Board of Cooperative Educational Services (BOCES) , Half Hollow … quotes from various sources before making the purchase. Of these, 26 claims totaling $47,288 lacked evidence that the …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-audits-2Averill Park Central School District - Payroll (2018M-255)
… report - pdf] Audit Objective Determine whether employee salaries and wages were accurately paid. Key Findings … initiate, corrective action. … Determine whether employee salaries and wages were accurately paid …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/15/averill-park-central-school-district-payroll-2018m-255DiNapoli Statement on Retirement of Rep. Carolyn McCarthy
… to make America a safer place. She advocated in Congress for children’s health insurance, special education and better … others on childhood obesity. I wish her all the best, pray for her good health, and thank her deeply for more than two decades of dedicated service to Long …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-statement-retirement-rep-carolyn-mccarthyAccounts Payable Advisory No. 41
… to use the procurement card as a payment method. The use of POs allows the State to collect, track and report useful … Units should ensure that POs contain an adequate amount of detail to demonstrate the specific goods or services being …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/41-requisitions-and-purchase-orders-centralized-contract-purchasesMoravia Central School District - Fuel Inventory (2019M-183)
… fueling area and tanks lacked adequate physical controls to safeguard fuel inventory. The Transportation Supervisor … $8,034. Officials did not perform stick-measured readings to ensure fuel deliveries were accurate. Key Recommendations Install appropriate physical controls to safeguard the District’s fuel inventory. Perform periodic …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/moravia-central-school-district-fuel-inventory-2019m-183Contract Advisory No. 24
… Pay Discounts have the ability to save the State money and can benefit the vendor community by improving cash flow. … Clearing House (ACH) payments when negotiating discounts and contract terms with vendors. GFO, Chapter XII, Section …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/24-early-pay-discounts-procurement-contract-purchasesCortland County - Claims Audit and Check Printing (2018M-247)
… Office clerks have access rights in the financial software to enter disbursements and apply the Treasurer’s signature to checks at the time of printing, without direct … Direct the County’s Information Technology (IT) Department to review user access rights to the financial software and …
https://www.osc.ny.gov/local-government/audits/county/2019/03/01/cortland-county-claims-audit-and-check-printing-2018m-247Eastern Suffolk Board of Cooperative Educational Services – Information Technology (2023M-93)
… Services (BOCES) officials managed user account access to the network and financial application. Key Findings … Although BOCES officials restricted user account access to the financial application, they did not adequately manage user account access to the network. As a result, BOCES had an increased risk that …
https://www.osc.ny.gov/local-government/audits/boces/2023/10/13/eastern-suffolk-board-cooperative-educational-services-information-technology-2023mOrange Ulster Board of Cooperative Educational Services – Nonstudent Network User Accounts (2022M-154)
… internal controls over nonstudent network user accounts to help prevent unauthorized use, access and loss. Key … adequate internal controls over network user accounts to help prevent unauthorized use, access and loss. In addition to sensitive information technology (IT) control weaknesses …
https://www.osc.ny.gov/local-government/audits/boces/2023/01/27/orange-ulster-board-cooperative-educational-services-nonstudent-network-userLisbon Central School District – Medicaid Reimbursements (2022M-180)
… services for speech, occupational or physical therapy and special transportation to 11 students likely to be … claims. Establish written Medicaid claim procedures and ensure staff maintain necessary Medicaid claim … officials generally agreed with our recommendations and indicated they plan to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/27/lisbon-central-school-district-medicaid-reimbursements-2022m-180Village of Franklinville – Police Payroll and Water Accountability (2014M-262)
… Purpose of Audit The purpose of our audit was to review the Village’s police payroll and water operations … July 16, 2014. Background The Village of Franklinville is located in Cattaraugus County and has a population of approximately 1,740. The Village is governed by an elected five-member Board of Trustees. …
https://www.osc.ny.gov/local-government/audits/village/2015/03/13/village-franklinville-police-payroll-and-water-accountability-2014m-262Town of Homer – Conflict of Interest (2022M-148)
… company’s contracts with the Town pursuant to New York State General Municipal Law Article 18. We also found no … are familiar with and follow the requirements of New York State General Municipal Law Article 18 as they relate to …
https://www.osc.ny.gov/local-government/audits/town/2022/12/23/town-homer-conflict-interest-2022m-148Town of Liberty – Justice Court Operations (2016M-336)
… July 22, 2016. Background The Town of Liberty is located in Sullivan County. The Town, which has approximately 10,000 … Justices did not reconcile unpaid tickets between the DMV and Court records to ensure defendants’ DMV records are accurate and fines are collected or tickets are referred to the DMV …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-liberty-justice-court-operations-2016m-336Town of North Greenbush – Town Clerk (2017M-132)
… (Clerk) recorded, deposited, disbursed, and reported all money collected in a timely and accurate manner. Key Findings … The Clerk did not record, deposit, disburse or report all money collected in a timely and accurate manner. Collections … should take appropriate action to recover any remaining money due the Town. The Clerk should report and remit funds …
https://www.osc.ny.gov/local-government/audits/town/2022/04/15/town-north-greenbush-town-clerk-2017m-132