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… DEC does not have sufficient controls in place to ensure all fuel purchases are appropriate. DEC officials have not … and DEC Policies. Key Recommendations Issue unique PINs to all employees who purchase fuel. Ensure DEC employees …
https://www.osc.ny.gov/state-agencies/audits/2018/03/05/generic-pinsDiNapoli: Organic Farms Growing in New York
… 56 percent statewide from 2008 to 2014 with $164 million in sales that year, as New York ranked third nationwide in the number of certified organic farms, according to a … released today by State Comptroller Thomas P. DiNapoli . In 2015, New York’s organic sales rose another 35 percent. …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-organic-farms-growing-new-yorkOrdinary Death Benefit – State Police Plan
… benefit). The first $50,000 of this benefit is paid in the form of group-term life insurance, which is currently exempt …
https://www.osc.ny.gov/retirement/publications/1518/ordinary-death-benefitComptroller DiNapoli Releases School Audits
… that schools make every dollar count,” DiNapoli said. “By auditing school district and charter school finances and …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-audits-1New York City School-Based Health Centers – Security and Controls Over Medications and Related Supplies (Follow-Up)
… the extent of implementation of the recommendation in our initial audit report, New York City School-Based … supplies. Ten of the 11 SBHCs sampled had shortages in various medication categories (907 out of 2,298.25 units … end of the school year. Key Finding DOH has made progress in addressing the issues identified in our initial report. …
https://www.osc.ny.gov/state-agencies/audits/2017/03/23/new-york-city-school-based-health-centers-security-and-controls-over-medications-andThe Mitchell-Lama Program – Awarding Housing Units and Maintaining Waiting Lists (Follow-Up)
… lists. We found that applicants who were next in line for units in a specific development were not always offered …
https://www.osc.ny.gov/state-agencies/audits/2017/03/23/mitchell-lama-program-awarding-housing-units-and-maintaining-waiting-lists-followThousand Islands Central School District – Financial Management (2022M-201)
… and reserves. As a result, officials have withheld funds from productive use and may have missed opportunities to … costs during the 2019-20 and 2020-21 fiscal years as required. Key Recommendations Adopt budgets that include … fund and use the debt reserve to pay debt-service costs as required. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/thousand-islands-central-school-district-financial-management-2022m-201Port Jervis City School District – Financial Condition (2022M-152)
… As a result, the District levied more taxes than needed to fund operations. The Board and District officials: … of approximately $9.3 million in 2021-22 and will not need to use $903,000 in appropriated fund balance. Made unbudgeted year-end transfers to reserves and the capital projects fund totaling $12.8 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/port-jervis-city-school-district-financial-condition-2022m-152Rockville Centre Union Free School District – Information Technology (2023M-140)
… on District computers although the District’s regulations for acceptable Internet use and computer resources and data …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/rockville-centre-union-free-school-district-information-technology-2023mTown of Nichols – Town Supervisor's Records and Reports (2022M-185)
… Town officials agreed with our findings and indicated they plan to initiate corrective action. … audit town nichols …
https://www.osc.ny.gov/local-government/audits/town/2023/03/24/town-nichols-town-supervisors-records-and-reports-2022m-185Compliance With the Clery Act (Follow-Up)
… Congress enacted the Clery Act, which requires colleges and universities to disclose crime statistics and security policies to help the public make informed … crime statistics on their Annual Security Reports and/or to the Department of Education which could affect the …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/compliance-clery-act-followReporting and Utilization of Bias Incident Data (Follow-Up)
… of implementation of the four recommendations included in our initial audit report, Reporting and Utilization of … Finding We found that NYPD officials made some progress in addressing the issues we identified. Of the four prior … actions planned to address the unresolved issues discussed in this review. Other Related Audit/Report of Interest New …
https://www.osc.ny.gov/state-agencies/audits/2016/08/12/reporting-and-utilization-bias-incident-data-followVillage of Lyons Falls – Financial Management (2013M-393)
… 31, 2013. Background The Village of Lyons Falls is located in Lewis County and is governed by four Trustees and a Mayor, … $352,000. Key Findings The unexpended surplus funds in the Village’s general fund increased nearly $200,000 (45 … As a result, the general fund’s unexpended surplus funds in 2012-13 reached 182 percent of next year’s appropriations. …
https://www.osc.ny.gov/local-government/audits/village/2014/03/28/village-lyons-falls-financial-management-2013m-393Safe Schools Against Violence in Education (SAVE) Act - Safety Plans - 2019-MS-1
… do more to meet the minimum SAVE Act requirements. None of the safety plans met all the minimum requirements. Two … did not have all the required members. No school met all of the annual safety training requirements. Key …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/07/25/safe-schools-against-violence-education-save-act-safety-plans-2019-ms-1IX.8.B Interest on Advance Payments to Vendors – IX. Federal Grants
… disbursed their own funds. The funds received from the State are often deposited into an interest-bearing account … the agency should require the funds be returned to the State. In such instances the agency should calculate the … of Appropriations . Deposit as revenue to the Federal Fund Process as a Direct Journal Payment in SFS. See Section …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8b-interest-advance-payments-vendorsTheresa Fire District – Board Oversight and Financial Management (2021M-60)
… on historic trends. Develop and adopt financial plans for maintaining a reasonable level of fund balance. District …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/06/18/theresa-fire-district-board-oversight-and-financial-management-2021m-60Town of DeWitt – Planning and Zoning and Recreation Departments' Collections (2024M-6)
… controls. As a result, we could not confirm that all collections received were deposited. Of the 40 Planning …
https://www.osc.ny.gov/local-government/audits/town/2024/04/26/town-dewitt-planning-and-zoning-and-recreation-departments-collections-2024m-6Town of Keene – Records and Reports (2024M-27)
… balances did not agree with general ledger cash balances for 55 (41 percent) of the 133 bank reconciliations we …
https://www.osc.ny.gov/local-government/audits/town/2024/06/14/town-keene-records-and-reports-2024m-27Charter School of Educational Excellence – Information Technology (2023M-174)
… of six tested users of the cloud-based application used for School operations stored sensitive student data without …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/07/charter-school-educational-excellence-information-technology-2023m-174XIV.8 Controls to Prevent Prohibited Transactions Using Sole Custody Funds – XIV. Special Procedures
… Prohibiting Transactions with Persons Who Commit, Threaten to Commit, or Support Terrorism." This order prohibits New … business with terrorists and terrorist organizations. The Office of Foreign Assets Control within the US Department … Foreign Assets Control has directed its rules particularly to banking institutions and securities/investment houses. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv8-controls-prevent-prohibited-transactions-using-sole-custody-funds