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Metro Therapy, Inc. – Compliance With the Reimbursable Cost Manual
… on the Consolidated Fiscal Reports (CFRs) of Metro Therapy, Inc. (Metro Therapy) were calculated properly, documented adequately, and … three fiscal years ended June 30, 2011. Background Metro Therapy is based in Hauppauge, New York and provides Special … reported on the Consolidated Fiscal Reports CFRs of Metro Therapy Inc Metro Therapy were calculated properly documented …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/metro-therapy-inc-compliance-reimbursable-cost-manualAmusement Park and Fair Ride Safety
… and enforcing safety conditions of amusement park and fair rides. In conjunction with audit 2013-S-73 , the audit … entertainment play area at a carnival, amusement park or fair which is intended to amuse or startle its participants … offered at fixed-based amusement parks, the New York State Fair, and many county fairs are properly inspected and …
https://www.osc.ny.gov/state-agencies/audits/2014/10/06/amusement-park-and-fair-ride-safetyComptroller DiNapoli Releases School Audits
… leave time to which they were entitled and unused leave payouts were generally made in accordance with collective …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-school-auditsSafety of Infrastructure (Follow-Up)
… Purpose To determine the extent of implementation of the two recommendations included in our original report, Safety of Infrastructure (2012-S-29). Background Our initial audit … To determine the extent of implementation of the two recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2015/01/06/safety-infrastructure-followSecurity Over Critical Systems
… Architecture emphasizes key principles such as the least privilege, data classification, and separation of duties. … and Accountability Act (HIPAA), Federal Information System Controls Audit Manual (FISCAM), National Institute of …
https://www.osc.ny.gov/state-agencies/audits/2025/08/27/security-over-critical-systemsState Comptroller DiNapoli Releases Municipal & School Audits
… the purchasing agent’s electronic signature. City of Glens Falls – Sexual Harassment Prevention (SHP) Training … not provided to all employees and any elected officials. Of the 30 total individuals tested (23 selected employees and … SHP training, they did not maintain reliable records of who completed the training or ensure everyone who should …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-2State Comptroller DiNapoli Announces Political Spending Disclosure Agreements With Seven Companies
… company. A proposal for political spending disclosure at casino and hotel operator Caesars Entertainment Inc. received 41.98% of …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-announces-political-spending-disclosure-agreements-seven-companiesVillage of Greenwich – Justice Court Operations (2014M-023)
… Purpose of Audit The purpose of our audit was to examine internal controls over the Court’s financial … provides general administrative services including the operation of a Justice Court with an elected Justice and an … and did not compare the reconciled bank balance with her manual cash records. The Court issues receipts for fines, …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/05/30/village-greenwich-justice-court-operations-2014m-023State Comptroller DiNapoli Releases Municipal Audits
… perform his financial duties and cannot provide support for almost $1.6 million in interfund loans. Although … did not prepare and file the annual financial reports for 2019 and 2020 with the Office of the State Comptroller in …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli Statement on the MTA's July Financial Plan
… New York State Comptroller Thomas P. DiNapoli issued the following statement regarding the Metropolitan Transportation Authority’s July Financial Plan . “The MTA’s revised ridership projections underscore that it … New York State Comptroller Thomas P DiNapoli issued the following statement regarding the Metropolitan …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-statement-mtas-july-financial-planState Comptroller DiNapoli Releases Municipal Audits
… for four credit card purchases totaling almost $1,000. Delhi Joint Fire District – Cash Receipts and Disbursements … legal mandates to perform an annual audit, file financial reports or audit and approve claims. As a result, the board …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-2Allocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (Follow-Up)
… of motor vehicles registered in New York possess adequate insurance coverage, or are financially secure, to compensate persons … Bridge and Highway Safety Program, the Compulsory Insurance Services Program, and the Accident Prevention …
https://www.osc.ny.gov/state-agencies/audits/2021/05/27/allocation-billing-and-collection-expenses-administering-motor-vehicle-financial-securitySecurity Over Critical Systems
… cultural assets, and protect natural resources. On October 2, 2025, the Trust had 52 employees on its payroll, including …
https://www.osc.ny.gov/state-agencies/audits/2026/01/28/security-over-critical-systemsExamples from GASB Statement 34 - Sample City Statement of Revenues, Expenditures, and Changes in Fund Balances Governmental Funds
… Examples from GASB Statement 34 included in this bulletin, copyright by the Governmental Accounting … City Statement of Revenues, Expenditures, and Changes in Fund Balances Governmental Funds For the Year Ended … escrow agent (37,284,144) (37,284,144) Transfers in 129,323 5,551,187 5,680,510 Transfers out …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-1State Comptroller DiNapoli Releases Municipal Audits
… have been issued. Town of Brandon – Financial Condition (Franklin County) Inadequate budgetary practices resulted in the … reliable, the board did not perform an annual audit of the treasurer’s records for 2017 and 2018. The treasurer did not …
https://www.osc.ny.gov/press/releases/2020/05/state-comptroller-dinapoli-releases-municipal-auditsOversight of Nurse Hiring and Retention (Follow-Up)
… 20, 2019, Health and Hospitals employed 9,420 direct hire nurses throughout its health care system and as of December 23, 2019, 814 temporary nurses. As a condition of their hiring, Health and … with its policies for the screening of its direct hire and temporary nurses, it had not taken action to ensure that …
https://www.osc.ny.gov/state-agencies/audits/2020/01/03/oversight-nurse-hiring-and-retention-followControls Over Unclaimed Bottle Deposits (Follow-Up)
… Purpose To determine the extent of implementation of the five recommendations included in our initial audit report, Controls Over Unclaimed Bottle … “Bottle Bill.” The Act requires every deposit initiator to collect a 5 cent deposit from consumers on containers of …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/controls-over-unclaimed-bottle-deposits-followDiNapoli: State Tax Revenues Down $3 Billion Through July
… State tax receipts of $26.4 billion through the first four months of the state fiscal year were $3 billion, or 10.2 percent, below the same period last year, according to the July cash report issued today by … State tax receipts of $264 billion through the first four months of the state fiscal year were $3 …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-state-tax-revenues-down-3-billion-through-julyCompliance With Executive Order 88 – Energy Efficiency in State Buildings
… feet by December 31, 2016, as required. Furthermore, only 6 of 159 total planned submeters were connected to a …
https://www.osc.ny.gov/state-agencies/audits/2020/01/30/compliance-executive-order-88-energy-efficiency-state-buildingsIRS Pension Limitation – Special 20- and 25-Year Plans
… 401(a)(17) limits the amount of earnings that qualified pension plans, including PFRS, may use to calculate benefits. … earnings over $345,000 from April 1, 2024 – March 31, 2025. The amount is set by federal law and is periodically …
https://www.osc.ny.gov/retirement/publications/1517/irs-pension-limitation