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VI.2.B Policies/Laws – VI. Budgets
… (KK_PRJC). By using the generate parent functionality, State Agencies will no longer use Budget Journals against the … are permissible for these ledgers. For more information on the use of Budget Transfers or InterUnit Budget Transfer … - Article 7 §7 - provides that no money shall ever be paid out of the state treasury or any of its funds, or any of the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi2b-policieslawsPipeline Safety Oversight (Follow-Up)
… (PSC) operates a federally certified safety program for intrastate and interstate pipelines. Department of Public …
https://www.osc.ny.gov/state-agencies/audits/2017/12/27/pipeline-safety-oversight-followJohn A. Coleman School – Compliance With the Reimbursable Cost Manual
… information Coleman presents in an annual CFR filed with SED. SED reimburses DoE and the other school districts … disallowed $639,338 in costs that were not in compliance with the applicable provisions of the Manual. The … as appropriate. Direct Coleman officials to fully comply with provisions of the Manual and to ensure that requests for …
https://www.osc.ny.gov/state-agencies/audits/2013/08/05/john-coleman-school-compliance-reimbursable-cost-manualNYS Common Retirement Fund Reports Third Quarter Results
… 2018, with an estimated value of $197.3 billion, according to New York State Comptroller Thomas P. DiNapoli. "Like other … More importantly, the Fund remains well-diversified to handle the current market volatility and provide … reporting in 2009 as part of his ongoing efforts to increase accountability and transparency. Quarterly rates …
https://www.osc.ny.gov/press/releases/2019/02/nys-common-retirement-fund-reports-third-quarter-resultsDiNapoli: Former Pharmacist Pleads Guilty In $232,000 Fake Prescriptions Scam
… restitution of $231,919 on or before his sentencing on January 27. “Mr. Davis thought he could steal from taxpayers,” …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-former-pharmacist-pleads-guilty-232000-fake-prescriptions-scamCity of Olean – Budget Review (B1-16-2)
… Purpose of Budget Review The purpose of our budget review was to … the significant revenue and expenditure projections in the City’s proposed budget for the 2016-17 fiscal year are … budget review letter issued in March 2015. Background The City of Olean, located in Cattaraugus County, issued debt …
https://www.osc.ny.gov/local-government/audits/city/2016/03/14/city-olean-budget-review-b1-16-2Compliance With Executive Order 95 (Open Data)
… of Information Technology Services (ITS) under EO 95, and whether data posted under EO 95 is reliable and easily usable. The audit covered the period between February 1, 2013 and October 16, 2019. About the Program State government …
https://www.osc.ny.gov/state-agencies/audits/2020/04/08/compliance-executive-order-95-open-data-0User Access Controls Over Selected System Applications
… the Program Upstate, the only academic medical center in Central New York, consists of four colleges, a research … and inappropriate access to applications due to a change in the users’ status (e.g., employment separation, death). 61 … to be removed. Although Upstate has certain measures in place to review the appropriateness of user access, we …
https://www.osc.ny.gov/state-agencies/audits/2020/06/10/user-access-controls-over-selected-system-applicationsUse of Vendor-Supported Technology (Follow-Up)
… is a New York State public benefit corporation responsible for the oversight of public transportation in Erie and … availability of information. This includes requirements for ensuring systems are up to date and maintained at … those actions and plans were completed and find solutions for systems that remain unaddressed. Generally, NFTA …
https://www.osc.ny.gov/state-agencies/audits/2021/01/19/use-vendor-supported-technology-followRoosevelt Children’s Academy Charter School – Selected Financial Operations (2013M-254)
… created an expenditure code entitled “building fund” and budgeted $4.8 million in the 2010-11 fiscal year, $5.2 million in 2011-12, and $2.6 million in 2012-13 even though School officials had … expenses. The Board is not monitoring the annual budget and has not established a Budget and Finance Committee as …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/10/roosevelt-childrens-academy-charter-school-selected-financial-operationsOswego County – County Bridge Maintenance (S9-13-8)
Oswego County County Bridge Maintenance S9138
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/oswego-county-county-bridge-maintenance-s9-13-8State Comptroller Thomas P. DiNapoli Statement on MTA Financial Plan
… New York State Comptroller Thomas P. DiNapoli issued the following statement today on the MTA’s February Financial Plan: “The MTA’s February … the seriousness of the situation the authority – and the state and city – face in dealing with upcoming fiscal …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-thomas-p-dinapoli-statement-mta-financial-planState Comptroller DiNapoli Releases Municipal Audits
… treasurer filed the required annual financial reports late for fiscal years 2016 and 2017 and did not file the reports for 2018 or 2019 as of Dec. 2, 2020. Without accurate … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… pre-numbered duplicate receipts or cancelled checks for accounting records and reports. They also found a … has access to the YCIDA’s bank account to withdraw funds for payroll and processing fees. Find out how your government … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-auditsCity of Oneonta – Departmental Collections (2013M-13)
… Purpose of Audit The purpose of our audit was to review selected cash … January 1, 2011, to November 15, 2012. Background The City of Oneonta has approximately 14,000 residents and is … sales taxes distributed by the County, and State and Federal aid, and departmental revenues. The Department of …
https://www.osc.ny.gov/local-government/audits/city/2013/04/12/city-oneonta-departmental-collections-2013m-13East Bloomfield Fire District – Financial Operations (2017M-154)
… Bloomfield Fire District is a district corporation of the State, distinct and separate from the Town of East …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/17/east-bloomfield-fire-district-financial-operations-2017m-154Town of Waterloo – Board Oversight (2017M-110)
… The Town of Waterloo is located in Seneca County and has a population of approximately 7,500. The Town is … Findings The Board has not established adequate policies and procedures governing separation payments. Separation … established. The Board did not establish policies and procedures governing the financial operations of the …
https://www.osc.ny.gov/local-government/audits/town/2017/12/01/town-waterloo-board-oversight-2017m-110Town of Frankfort - Board Oversight (2018M-58)
… provided adequate oversight over financial activity and ensured receipts were deposited and disbursements were supported and authorized. Key Findings … The Board did not properly authorize health insurance benefits averaging $183,000 annually for elected officials in …
https://www.osc.ny.gov/local-government/audits/town/2018/06/08/town-frankfort-board-oversight-2018m-58Hamlin Fire Department – Internal Controls Over Financial Activity (2015M-13)
… operations to ensure that assets were safeguarded for the period January 1, 2013 through January 6, 2015. Background The Hamlin Fire Department is a not-for-profit corporation incorporated in 1929, located in the … services to the Towns of Hamlin, Kendall and Clarkson. For 2013, revenues totaled $147,989 and expenditures totaled …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/29/hamlin-fire-department-internal-controls-over-financialWilliamsville Central School District – Financial Management (2022M-193)
… transparent with the public regarding the funding and replenishment of all reserves. Key Recommendations Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/williamsville-central-school-district-financial-management-2022m-193