Search
Procurement and Contracting Practices (Follow-Up)
… the New York State Office for Technology, resulted in the best value for taxpayers, consistent with applicable legal, … own procurement policies. This did not result in the best value for the taxpayers, but instead led to a waste of …
https://www.osc.ny.gov/state-agencies/audits/2014/04/16/procurement-and-contracting-practices-followState Agencies Bulletin No. 974
… agencies with identifying Active (Active, Leave with Pay, Leave without Pay) employees eligible for the final reduction in employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/974-elimination-mandatory-employee-contribution-members-optional-retirementSelected Employee Travel Expenses
… spend between $100 million and $150 million each year on travel expenses. These expenses, which are discretionary … we audited travel expenses for the highest-cost travelers in the State. These travelers incurred over $100,000 in travel expenses during our three-year audit period and/or …
https://www.osc.ny.gov/state-agencies/audits/2014/02/18/selected-employee-travel-expensesVillage of Clyde – Financial Management and Board Oversight (2013M-96)
… including those related to acceptable use, data backup, online banking, disaster recovery, equipment disposal, and … use (including internet and email), data backups, online banking, disaster recovery, equipment …
https://www.osc.ny.gov/local-government/audits/village/2013/08/16/village-clyde-financial-management-and-board-oversight-2013m-96City of Long Beach – Budget Review (B17-7-9)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … were $2.63 million, exceeding the adopted budget by $503,749. The City’s proposed budget includes a tax levy …
https://www.osc.ny.gov/local-government/audits/city/2017/05/11/city-long-beach-budget-review-b17-7-9Medicaid Program – Medicaid Claims Processing Activity April 1, 2011 Through September 30, 2011
… Purpose To determine whether the Department of Health's eMedNY system … Medicaid requirements, and resulted in correct payments to the providers. The audit covered the period April 1, 2011 … codes and with high (intensive) levels of care that should have been based on less costly "alternate" levels of care; …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/medicaid-program-medicaid-claims-processing-activity-april-1-2011-through-september-30-2011DiNapoli: New York’s Workforce Development Programs Lack Governance and Coordination
… plans, covering 17 counties, cited broadband availability or access concerns. DiNapoli recommended DOL: Promptly … request replacement for SWIB members no longer willing and/or able to serve to assist in reconstituting a functioning … actual and potential overlap, duplication, gaps, and/or fragmentation among WFD programs and services. Department …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-new-yorks-workforce-development-programs-lack-governance-and-coordinationDiNapoli: Pleasant Valley Woman Arrested Stealing Funds From New York State and Local Retirement System
… the arrest of Bonnie S. Robertson, 63, of Pleasant Valley in the alleged theft of nearly $42,000 of her deceased … she could deceive the retirement system and continue to pocket her deceased mother's pension to pay her personal bills. Instead, she is now charged with a …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-pleasant-valley-woman-arrested-stealing-funds-new-york-state-and-local-retirement-systemState Comptroller DiNapoli Releases School District Audits
… not adopt realistic budgets or maintain reasonable levels of fund balance. However, reserves were generally funded at … the past five years grew to $97.9 million, the equivalent of 43 percent of the district’s annual budget. Some appropriations were …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-auditsDiNapoli: Local Sales Tax Collections Grew by Over 14% in February Compared to Last Year
… reported sales by vendors. The next quarterly numbers (for January to March) will be available in April. Table …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-local-sales-tax-collections-grew-over-14-february-compared-last-yearVillage of Hoosick Falls – Transparency of Fiscal Activities (S9-24-16)
… Municipal Law (GML) Section 30. The last filed AFR was for the fiscal year ending May 31, 2022, filed on July 28, …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-hoosick-falls-transparency-fiscal-activities-s9-24-16Village of Cedarhurst – Transparency of Fiscal Activities (S9-24-19)
… entries totaling $5.5 million were not properly recorded. For example, payroll and health insurance amounts, and the … on the balance sheet instead of being categorized as salary expenditures and real property tax revenue. Due to the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-cedarhurst-transparency-fiscal-activities-s9-24-19Compliance With School Safety Planning Requirements (Follow-Up)
… (City Regulations) provide additional guidance. For example, DOE’s District Safety Team must develop a …
https://www.osc.ny.gov/state-agencies/audits/2024/01/11/compliance-school-safety-planning-requirements-followDiNapoli: New York City's Tech Sector Is Booming
… period ending in 2016; Most tech workers were 45 years or younger, and most had at least a bachelor's degree. More …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-new-york-citys-tech-sector-boomingXI.18.D Sales and Compensating Use Tax Documentation – XI. Procurement and Contract Management
… This section identifies the documentation that must be submitted to the Office of the … Law. For purposes of determining whether or not a contract value exceeds $100,000, such that the provisions of Tax Law … NOTE: The certification provisions of Tax Law Section 5-a do not apply to a contract that the procuring covered agency …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18d-sales-and-compensating-use-tax-documentationState Comptroller DiNapoli Releases School Audits
… a compensating control by having the superintendent, who is independent of the payroll process, certify the …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-0Tuition Assistance Program – Metropolitan Learning Institute
… complied with the Education Law and the Commissioner of Education’s Rules and Regulations when certifying students … totaling almost $8.7 million that were paid on behalf of 1,890 students. At the time of our audit, Metropolitan served about 550 students. Tuition …
https://www.osc.ny.gov/state-agencies/audits/2016/02/18/tuition-assistance-program-metropolitan-learning-instituteCity of Long Beach – Budget Review (B18-7-5)
… and expenditure projections in the City’s proposed budget for the 2018-19 fiscal year are reasonable, and whether the … fund operating deficits to submit their proposed budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/city/2018/05/08/city-long-beach-budget-review-b18-7-5Opinion 94-21
… any statutory requirement that two signatures be obtained to authorize purchase orders in excess of $5,000 in towns. … account balances at the close of each fiscal year, to the extent of any unpaid obligations. Section 110 further … at more frequent intervals". The purpose of section 110 is to prevent town officials from incurring obligations in …
https://www.osc.ny.gov/legal-opinions/opinion-94-21Village of Keeseville – Financial Condition (2013M-192)
… our audit was to review the Village’s financial condition for the period June 1, 2010, through May 31, 2013. Background … an elected Mayor. The Village’s budgeted appropriations for the 2013-14 fiscal year are approximately $1.4 million. Key Findings The recorded total fund balance for the general, sewer, and water funds at the end of the …
https://www.osc.ny.gov/local-government/audits/village/2013/09/20/village-keeseville-financial-condition-2013m-192