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Collection of Special Hauling and Divisible Load Overweight Permit Fees
… of Transportation (Department) charged and collected the correct fees for special hauling and divisible load … the Department accurately charged and collected the correct fee for each transaction we tested, we found … that all permits are appropriately recorded and the correct fees are collected and deposited. These deficiencies …
https://www.osc.ny.gov/state-agencies/audits/2015/04/15/collection-special-hauling-and-divisible-load-overweight-permit-feesPerformance Incentive Program
… and Seneca counties. Since 2005, the Authority has had a Performance Incentive Program (Program) to reward its employees for meeting performance goals. A series of legal opinions and … no compelling reason for the Authority’s higher incentive payments. During our audit, we provided preliminary reports …
https://www.osc.ny.gov/state-agencies/audits/2015/02/27/performance-incentive-programState Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of Cattaraugus County , Town of Maryland , Three Town Fire District and the Webster Public Library . "In today’s …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 1082
… To provide procedures to the Office of Mental Health (OMH) for new Time Entry Earnings Codes to be used to report Extra … regular extra service straight pay and overtime payments for 7.5 and 8 hour employees. OSC Actions OSC has created the … Hours: Enter Number of Hours Amount: Enter the Amount for Earnings Codes ER1 , ER4 , ER5 , ER6 , EC2 , EP2 , and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1082-new-extra-service-earnings-codes-office-mental-health-omhAlbany 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-185Comptroller DiNapoli Releases Municipal Audits
… District and the Waterford Volunteer Fire Department . “In today’s fiscal climate, budget transparency and … procedures for auditing claims and signing checks were not in compliance with town law. Pultneyville Fire District – … was created by Comptroller DiNapoli to promote openness in government and provide taxpayers with better access to the …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-2DiNapoli 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-awardedMonitoring 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-managementArea #12 – Information Technology Contingency Planning – Information Technology Governance
… relating to IT contingency planning include: Assembling a team responsible for drafting the plan, Identifying and …
https://www.osc.ny.gov/local-government/publications/it-governance/area-12-information-technology-contingency-planningOpinion 88-3
… This opinion represents the views of the Office of the State Comptroller at the time … village justices must be paid to the State Comptroller (Justice Court Fund). Pursuant to State Finance Law, §99-a(2), …
https://www.osc.ny.gov/legal-opinions/opinion-88-3State Comptroller DiNapoli Releases Municipal & School Audits
… provide adequate oversight. Auditors identified $41,000 in payroll payments to 12 employees that were either … the collections were not always deposited or remitted in a timely manner. In addition, the clerk did not prepare bank reconciliations …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-3New York State Health Insurance Program – Incorrect Payments by CVS Caremark for Medicare Rx Drug Claims That Were Improperly Paid Under the Commercial Plan
… audit covered the period from January 2015 through March 2022. About the Program The New York State Health Insurance …
https://www.osc.ny.gov/state-agencies/audits/2023/09/13/new-york-state-health-insurance-program-incorrect-payments-cvs-caremark-medicare-rx-drugComptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Inlet Common School District , Lockport City School … to their respective liabilities. District officials have a five-year plan to reduce these reserves to reasonable …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-school-audits-0Overtime 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-programTown of Union – Financial Condition (2016M-192)
… than five years, and Village officials found that the old meters they tested failed to record 50-70 percent of water flows. By not replacing the old inaccurate meters, users with accurate meters have to pay … fund. Key Recommendations Create a schedule for replacing old or inaccurate meters or both. Ensure that the Town bills …
https://www.osc.ny.gov/local-government/audits/town/2016/08/12/town-union-financial-condition-2016m-192Rotterdam Princetown No. 5 Fire District – Internal Controls Over Financial Operations (2013M-372)
… and separate from the Towns of Rotterdam and Princetown, in Schenectady County, and the Town of Guilderland in Albany County. The Board of Fire Commissioners (Board) …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/21/rotterdam-princetown-no-5-fire-district-internal-controls-over-financialCopenhagen Fire Department – Controls Over Financial Activities (2015M-270)
… and disbursement activities of the Department and its Drill Team. Department officials do not audit the accounts of the Treasurer and the Drill Team’s chief financial officer. Neither the Board nor … and other financial records, including those of the Drill Team. Ensure that an annual audit of the Department …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/copenhagen-fire-department-controls-over-financial-activitiesTown of Champion Great Bend Fire District – Internal Controls Over Financial Operations (2015M-019)
… The Town of Champion Great Bend Fire District, located in Jefferson County, is a district corporation of the State, … for 2015 totaled $137,792. Key Findings We found errors in the monthly budget-to-actual reports that the Treasurer …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/17/town-champion-great-bend-fire-district-internal-controls-over-financialComptroller DiNapoli Releases Municipal Audits
… announced his office completed audits of the Ballston Area Recreation Commission , Longwood Public Library and the Upper Mohawk Valley Regional Water Board . “In today’s fiscal climate, budget transparency and …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-municipal-audits-0