Search
State Comptroller DiNapoli Releases Audits
… and Markets – Protection of Managed Pollinators (Honey Bees) (Follow-Up) (2023-F-43) Honey bees are essential to the agricultural industry for the … Westhab Inc.’s Coachman Family Center (Follow-Up) (2024-F-1) The Westchester County Department of Social Services …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 974
… 6252 2(c), eliminating the mandatory employee contribution for members who have ten (10) or more years of membership in … change to non-contributory status. Note : Based on a legal review by OSC Counsel, employees who have ten (10) or … for the reduction in contribution regardless of any break(s) in service. As previously determined by OSC Counsel, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/974-elimination-mandatory-employee-contribution-members-optional-retirementProcurement and Contracting Practices (Follow-Up)
… included in our initial audit report, Procurement and Contracting Practices (Report 2010-S-71). Background In … our objective was to determine whether the procurement and contracting practices of the New York State Office of … taxpayers, consistent with applicable legal, regulatory and ethical requirements. We found a culture, emanating from …
https://www.osc.ny.gov/state-agencies/audits/2014/04/16/procurement-and-contracting-practices-followSelected Employee Travel Expenses
… employees complied with rules and regulations and is free from fraud, waste, and abuse. Background New York … employees complied with rules and regulations and is free from fraud waste and abuse …
https://www.osc.ny.gov/state-agencies/audits/2014/02/18/selected-employee-travel-expensesCity of Long Beach – Budget Review (B17-7-9)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … our budget review issued in May 2016. Background The City of Long Beach, located in Nassau County, has been authorized … City of Long Beach Budget Review B1779 …
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 reasonably ensured that Medicaid … through September 30, 2011. Background The Department of Health (Department) administers the State's Medicaid program. … live in New York State; and Improper claims for certain clinic services, physician-administered drugs, and vision …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/medicaid-program-medicaid-claims-processing-activity-april-1-2011-through-september-30-2011Village of Clyde – Financial Management and Board Oversight (2013M-96)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s financial management and the … officials have not developed policies and procedures to govern budgeting practices and the level of unexpended … including those related to acceptable use, data backup, online banking, disaster recovery, equipment disposal, and …
https://www.osc.ny.gov/local-government/audits/village/2013/08/16/village-clyde-financial-management-and-board-oversight-2013m-96About Unclaimed Funds
… companies, corporations and the courts are among the many organizations required by law to report dormant accounts to the State Comptroller. These organizations must … the information in newspapers. Despite these efforts, many funds remain unclaimed and are turned over to the Office …
https://www.osc.ny.gov/unclaimed-funds/resources/about-unclaimed-fundsState Agencies Bulletin No. 1728
… Purpose To request agency action and explain the use of the New York Retiree Indicator Affected Employees New York State … are or have been a new hire, rehire, or concurrent hire and are retired from a NYS public retirement system … To request agency action and explain the use of the New York Retiree Indicator …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1728-new-york-retiree-indicatorComptroller DiNapoli Releases Municipal Audits
… which caused fuel usage to be under-recorded. The senior center director did not record all receipts or remit funds in … Plymouth Fire District – Controls Over Financial Activity (Chenango County) The board has adopted a code of …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-audits-0East Clinton Fire District – Internal Controls Over Financial Operations (2012M-194)
… an independent contractor to perform the duties of Secretary-Treasurer. Town law requires that the positions of District Treasurer and District Secretary are public offices and may not be delegated to an … During our 16-month audit period, the District paid the Secretary-Treasurer a total of $118,940, of which $113,340 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/04/east-clinton-fire-district-internal-controls-over-financial-operationsSaratoga County – Financial Condition (2013M-235)
… aid. The County’s 2013 budget for Maplewood Manor Nursing Home is approximately $26 million, funded primarily by … the operations of Maplewood Manor (the County-run nursing home) have shown negative trends from 2010 through 2012. The … Manor LDC is currently reviewing proposals for the sale of Maplewood Manor. Key Recommendations Continue to …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/saratoga-county-financial-condition-2013m-235XVI.3.G Legal Compliance – XVI. Financial Reporting
… Section 1200 – Generally Accepted Accounting Principles and Legal Compliance , (1200.108-.111 Conflicts between Legal … Section 1200 Generally Accepted Accounting Principles and Legal Compliance 1200 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3g-legal-complianceTax Exemption Administration In the Towns of Babylon, Brookhaven, Huntington, Islip and Smithtown (2019MR-1)
… to all properties listed on the Town’s assessment roll. Ensure all applicants provide adequate supporting …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2019/09/20/tax-exemption-administration-towns-babylon-brookhaven-huntington-islipAccounts Payable Advisory No. 60
… Subject : Referencing an expired contract Reference : Guide to Financial Operations (GFO), Chapter XI, … Guidance : This is to remind agencies that they may not reference an expired contract on a voucher if the goods or … not limited to, obtaining a contract amendment prior to payment. If the contract amendment does not require OSC …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/60-referencing-expired-contractVendor File Advisory No. 5
… Subject: Updated Vendor Forms Guidance: The following vendor forms have been updated and vendors are now required to use them. Please replace any old forms with the new ones and direct vendors to the new forms, … Updated Vendor Forms …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/5-updated-vendor-formsOpinion 89-21
… of one town may maintain and repair a portion of the road located in the other town pursuant to an agreement with … one town may undertake repairs on the portion of the road in the other town without the consent of the other … in a reasonably safe condition extends not only to the road surface and shoulders but also applies to other …
https://www.osc.ny.gov/legal-opinions/opinion-89-21State Comptroller DiNapoli Releases Audits
… have been issued. Homes and Community Renewal – Division of Housing and Community Renewal – Physical and Financial … income limits for tenants, and supervision by the Division of Housing and Community Renewal (DHCR). From a sample of … safety and soundness of their business operations. Hudson River–Black River Regulating District – Security Over …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… in June 2017, found that the Staten Island Railroad (SIR) documented its inspections of facilities where … were not documented. In a follow-up, auditors found that SIR officials made progress in addressing the problems …
https://www.osc.ny.gov/press/releases/2020/02/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal Audits
… announced his office completed audits of Aurora-Colden Fire District No. 6 , Columbia-Green Community College , Village of Croton-on-Hudson , Town of Dannemora , … Waste Management Authority , Town of Greece , Johnsonville Fire District , Town of Nanticoke , Town of Marbletown , …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-municipal-audits