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Amusement Park and Fair Ride Safety
… safety conditions of amusement park and fair rides. In conjunction with audit 2013-S-73 , the audit covers the …
https://www.osc.ny.gov/state-agencies/audits/2014/10/06/amusement-park-and-fair-ride-safetySafety of Infrastructure (Follow-Up)
… Purpose To determine the extent of implementation of the two … Preservation (Parks) was maintaining its infrastructure to preserve park safety by properly inspecting and repairing … needs but no longer maintains a comprehensive, up-to-date listing of backlogged projects. For fiscal years 2012-13 …
https://www.osc.ny.gov/state-agencies/audits/2015/01/06/safety-infrastructure-followDiNapoli Statement on the MTA's July Financial Plan
… ridership is now forecasted to be 61% this year and 79% in 2026, a far cry from the 77% and 87% that was expected in the MTA’s February Plan, leading to a sustained drop in revenues. The MTA’s current projections could become even …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-statement-mtas-july-financial-planAllocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (Follow-Up)
… Safety Responsibility Act (collectively, “Acts”) pursuant to Articles VI and VII of the Vehicle and Traffic Law. These … ensure that the operators of motor vehicles registered in New York possess adequate insurance coverage, or are … forward to subsequent periods and, as a result, did not collect $25,265 that it had billed to insurers. Key Finding …
https://www.osc.ny.gov/state-agencies/audits/2021/05/27/allocation-billing-and-collection-expenses-administering-motor-vehicle-financial-securityVillage of Greenwich – Justice Court Operations (2014M-023)
… Purpose of Audit The purpose of our audit was to examine internal controls over the … submit monthly reports to the Justice Court Fund on time. Although the previous Justice remitted the balance …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/05/30/village-greenwich-justice-court-operations-2014m-023DiNapoli: State Tax Revenues Down $3 Billion Through July
… need during this national emergency.” Other items of note in the report: Personal income tax (PIT) collections totaled … a drop of 23.1 percent. The year-over-year decline in July, 8.6 percent, was the lowest since March. All Funds … from the previous year, including a $1.8 billion decline in local assistance grants. The General Fund ended the month …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-state-tax-revenues-down-3-billion-through-julyExamples from GASB Statement 34 - Sample City Statement of Revenues, Expenditures, and Changes in Fund Balances Governmental Funds
… Expenditures, and Changes in Fund Balances Governmental Funds For the Year Ended December 31, 2002 General Fund HUD … Redevelopment Route 7 Construction Fund Other Governmental Funds Total Governmental Funds REVENUES: Property …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-1State Comptroller DiNapoli Releases Municipal Audits
… payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2020/05/state-comptroller-dinapoli-releases-municipal-auditsOversight of Nurse Hiring and Retention (Follow-Up)
… Objective To determine the extent of implementation of the four … New York City Health and Hospitals Corporation Act of 1969 to oversee the provision and delivery of comprehensive health … that all currently employed nurses, regardless of hire date, are fingerprinted so they can be properly monitored for …
https://www.osc.ny.gov/state-agencies/audits/2020/01/03/oversight-nurse-hiring-and-retention-followCompliance With Executive Order 88 – Energy Efficiency in State Buildings
… the centerpiece of BuildSmart NY– the Executive’s program for pursuing energy efficiency in certain New York State … by creating green jobs and stimulating the marketplace for clean energy and energy-efficient products and services. …
https://www.osc.ny.gov/state-agencies/audits/2020/01/30/compliance-executive-order-88-energy-efficiency-state-buildingsState Comptroller DiNapoli Releases Municipal Audits
New York State Comptroller Thomas P DiNapoli today announced the following local government audits were issued
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… its credit card usage policy requiring documentation for four credit card purchases totaling almost $1,000. Delhi … and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-2Community College Safety Reporting (2015-MS-2)
… to current students and employees by October 1 of each year. Additionally, colleges must maintain and make publicly …
https://www.osc.ny.gov/local-government/audits/community-college/2015/08/28/community-college-safety-reporting-2015-ms-2Length of Service Award Programs (2014-MS-1)
… were awarding Length of Service Award Program (LOSAP) service credits to volunteer firefighters accurately … The fire district or municipality that sponsors a LOSAP is required to establish a point system that complies … Law (GML). The point system specifies how points toward LOSAP service credit will be earned by volunteers. GML …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/06/length-service-award-programs-2014-ms-1Accounts Payable Advisory No. 3
… Select the appropriate Address Sequence on the Invoice tab of the voucher for the address from where the vendor mailed … the appropriate Address Sequence on the Payments tab of the voucher that corresponds to the address on the invoice … the payment to the address indicated on the Payments tab of the voucher. Therefore, Business Units must select the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/3-address-sequenceMetro Therapy, Inc. – Compliance With the Reimbursable Cost Manual
… Therapy) were calculated properly, documented adequately, and allowable pursuant to the State Education Department’s … the costs we recommend for disallowance are: $357,063 in excessive allocations of salaries and fringe benefits to the … did not provide services to the SEIT program; $116,069 in excessive compensation paid to the Executive Director and the …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/metro-therapy-inc-compliance-reimbursable-cost-manualBenefit Eligibility Assessment Process
… benefit eligibility assessment process is in compliance with applicable policies and procedures, and whether the … a Client's eligibility, and that process is in compliance with governing regulations and procedures. However, … reversed at hearings. Fair Hearings have become routine with the number of hearings and associated costs growing each …
https://www.osc.ny.gov/state-agencies/audits/2014/05/28/benefit-eligibility-assessment-processState Comptroller DiNapoli Releases Municipal & School Audits
… city excluded seasonal employees and new hires starting in June or after from the training. Albany County – Sexual …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-2Controls Over Unclaimed Bottle Deposits (Follow-Up)
… included in our initial audit report, Controls Over Unclaimed Bottle Deposits (Report 2016-S-96 ). Background The … 19, 2017, determined that the Department deposited all funds received into the General Fund, as required. However, …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/controls-over-unclaimed-bottle-deposits-followTown of Alden – Town Supervisor (2024M-105)
… to help ensure funds are safeguarded and accounted for. Because the Board did not receive adequate financial … million or 134 percent of the 2023 budget appropriations for those funds. In addition, the Town contracted with an …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-supervisor-2024m-105