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City of Hornell – Business Improvement District (2018M-38)
… report - pdf ] Audit Objective Determine whether the City of Hornell (City) Common Council (Council) provided sufficient oversight … of the BID and the Plan lacked sufficient detail to allow City officials to adequately monitor the use of BID funds. As … Determine whether the City of Hornell City Common Council Council provided …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-hornell-business-improvement-district-2018m-38State Comptroller DiNapoli Statement on Boeing Lawsuit Settlement
… Fund (Fund) and the Fire and Police Pension Association of Colorado (FPPA) filed against the directors of The Boeing … Fund Fund and the Fire and Police Pension Association of Colorado FPPA filed against the directors of The Boeing …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-statement-boeing-lawsuit-settlementTown of Delhi - Highway Department Leave Records (2020M-53)
… 94 hours valued at $2,094. Adequate procedures were not in place to ensure Department employee leave records were … in accordance with the collective bargaining agreement (CBA). The Supervisor generally disagreed with the findings …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-delhi-highway-department-leave-records-2020m-53State Comptroller DiNapoli Releases Audits
… not properly fund, use or manage reserve funds according to applicable laws or best practices. The board did not … fund use and replenishment or obtain voter approval to liquidate the liability reserve or fund the repair …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-auditsV.1 Chart of Accounts (COA) Governance Overview and Policies – V. Chart of Accounts (COA) Governance
… The Chart of Accounts (COA) is the foundation of the Statewide Financial System (SFS). It provides each … to identify financial transactions. Centralized governance of the COA will ensure continued consistency within the State … The Chart of Accounts COA is the foundation of the Statewide Financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v1-chart-accounts-coa-governance-overview-and-policiesTown of New Baltimore – Procurement Practices (2013M-203)
… statutory bidding requirements or the Town’s procurement policy. We identified approximately $301,000 in purchases … in purchases that did not have quotes as required by Town policy. Town officials stated that items were purchased … The required prior Board approvals of purchases exceeding policy thresholds were not obtained. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-new-baltimore-procurement-practices-2013m-203Clarence Central School District – Financial Condition Management (2022M-46)
… year-end commitments related to unperformed contracts for goods and services totaling $3.3 million during the audit period. However, $3.2 million was unsupported or for unbudgeted purchases. In effect, officials improperly …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/clarence-central-school-district-financial-condition-management-2022m-46College of Nanoscale Science and Engineering – Network Security Controls
… Purpose To determine whether the network security controls at the … Nanoscale Science and Engineering (College) are sufficient to minimize the various risks associated with unauthorized … To determine whether the network security controls at the …
https://www.osc.ny.gov/state-agencies/audits/2013/04/25/college-nanoscale-science-and-engineering-network-security-controlsUse of Vendor-Supported Technology
… was complying with requirements to maintain its systems at vendor-supported levels. The audit covered the period June … includes requirements for ensuring systems are maintained at vendor-supported levels (i.e., systems continue to be … We determined that, generally, NFTA maintained its systems at vendor-supported levels. However, we did identify …
https://www.osc.ny.gov/state-agencies/audits/2019/12/12/use-vendor-supported-technologyOpinion 97-19
… otherwise prohibited 2 . October 15, 1997 William H. Price, Jr., Esq., Attorney at Law East Marion Fire District 1 …
https://www.osc.ny.gov/legal-opinions/opinion-97-19Opinion 98-6
… bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Exceptions (contracts entered into prior to … 803: A county supervisor would not have a prohibited interest in a contract with a firm of which the supervisor's … supervisor was elected to office. Disclosure of such an interest would be required. The supervisor would have a …
https://www.osc.ny.gov/legal-opinions/opinion-98-6DiNapoli: Mid-Hudson Region Shows Economic Strength Following Recession
… New York State Comptroller DiNapoli today released an economic profile of the Mid-Hudson region. … New York State Comptroller DiNapoli today released an economic profile of the MidHudson region …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-mid-hudson-region-shows-economic-strength-following-recessionOversight of Persons Convicted of Driving While Intoxicated
… July 2015, we selected a judgmental sample of 27 reports (detailing 55 alerts) to determine if the alerts met one of … offenders with violations to their designated alcohol treatment and safe driver programs, as such program referrals … applicable district attorney, and the offender’s alcohol treatment provider and safe driver program, as required. …
https://www.osc.ny.gov/state-agencies/audits/2016/07/29/oversight-persons-convicted-driving-while-intoxicatedState Health Department Slow to Inspect Violations at Adult Care Facilities, Audit Finds
… Department of Health (DOH) is not adequately overseeing adult care facilities, risking the health and safety of … documentation to show critical problems were corrected. “Adult care facilities across the state have a responsibility … then vulnerable residents could be left at risk.” Adult care facilities are primarily home to the elderly who …
https://www.osc.ny.gov/press/releases/2025/07/state-health-department-slow-inspect-violations-adult-care-facilities-audit-findsOpinion 91-59
… to receive benefits); (use of money for retirement and death benefits) INSURANCE LAW, §§9104, 9105: The Volunteer and Exempt Firemen's Benevolent Association of Hicksville may … to family members of deceased volunteer firefighters, and to fund retirement benefits to indigent or disabled …
https://www.osc.ny.gov/legal-opinions/opinion-91-59Public Safety – 2022 Financial Condition Report
… 4.4 percent in 2021 after a 45.8 percent jump in 2020); Rape (up 10 percent after a 15.8 percent decrease in 2020); …
https://www.osc.ny.gov/reports/finance/2022-fcr/public-safetyState Comptroller DiNapoli Releases Municipal Audits
… services or professional services or ensure no conflicts of interest existed. Auditors found no competition was sought … been contracting with the company for about 10 years. City of Glen Cove Industrial Development Agency – Project Approval … statements that are meant to help identify conflicts of interest were not filed. Payments in lieu of taxes …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits-2Cortlandville Fire Department – Internal Controls (2014M-3)
… November 2013 the Treasurer had not recorded the monthly lottery transactions since February 2013. The board did not … Implement mitigating controls over the Treasurer’s and Lottery Account Clerk’s financial activities, such as …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/21/cortlandville-fire-department-internal-controls-2014m-3CUNY Bulletin No. CU-602
… Request AC-1767 (Rev.07/17) form is available on the State Payroll Services Forms Page . The new form requires agencies … Questions regarding this bulletin may be directed to the Payroll Retirement mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-602-revised-form-tiaa-eligible-employeesComptroller DiNapoli Releases School Audits
… his office completed audits of the East Islip Union Free School District , Elizabethtown-Lewis Central School District , George Junior Republic Union Free School District and the Otsego Northern Catskills Board … spent appropriately and effectively.” East Islip Union Free School District – Financial Condition (Suffolk County) …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-audits