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Allegany County Industrial Development Agency – Internal Controls Over Selected Financial Activities (2012M-244)
… prosperity, and economic welfare of the people of the State. The Allegany County Industrial Development Agency (ACIDA) was established in 1973 and is governed by a Board of Directors which comprises five members who are appointed by the Allegany County Legislature. Key Findings Several …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/05/31/allegany-county-industrial-development-agency-internalState Comptroller DiNapoli Releases Municipal Audits
… precludes the Department and auditors from confirming all funds collected were recorded and deposited in a timely and … the city’s fiscal stability. The general and sewer funds experienced operating deficits from 2017 through 2019. …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-municipal-auditsCost-Saving Ideas: School District Auditing – Claims/Deputy Claims Auditor
… Auditor, Internal Audit Function & Audit Committee," Mary Ellen Clark and William J. Klohck, August 2006 (updated …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-claimsdeputy-claims-auditorAppendix A – Auditing Authority – Legal References – Improving the Effectiveness of Your Claims Auditing Process
… to audit claims incurred by that board and payable out of funds within the separate board’s jurisdiction. Village Law …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appendix-auditing-authority-legal-referencesControls Over CUNY Fully Integrated Resources and Services Tool
… CUNY’s legacy systems with an integrated and flexible state-of-the-art solution. During its early phases, CUNYfirst implementation was expected to be complete by 2012. By October 29, 2015, 20 campuses had at least part of the …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/controls-over-cuny-fully-integrated-resources-and-services-toolRisk Assessment and Implementation of Measures to Address Extreme Weather Conditions
… services to continue running. Coastal flooding caused by storm surge can cause severe corrosion of Transit’s … carried out capital projects to both correct damage caused by Superstorm Sandy and mitigate potential flooding … pieces of equipment. Instead, it reported more broadly by subway stations or by rooms in off-site facilities that …
https://www.osc.ny.gov/state-agencies/audits/2023/09/29/risk-assessment-and-implementation-measures-address-extreme-weather-conditionsMonitoring of Construction Management 2020-S-42
To determine if the Office of General Services is adequately monitoring construction management contracts to ensure they meet the terms and requirements, and if the oversight and administration costs associated with carrying out this function are supported and related.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s42.pdfOpinion 88-46
… in the opinion. MUNICIPAL COOPERATION -- Municipal Funds (cooperative investments) MUNICIPAL FUNDS -- Deposits and Investments (as cooperative activity) … to be adhered to for each type of investment, an approved list of trading partners with investment limits and a …
https://www.osc.ny.gov/legal-opinions/opinion-88-46Arrochar Meats, Inc.
… any amount for fuel that was not received. Develop a list of approved vendors from which to purchase items such as …
https://www.osc.ny.gov/state-agencies/audits/2015/07/29/arrochar-meats-incMonitoring of Construction Management (2020-S-42) 180-Day Response
Objectives To determine if the Office of General Services (Office) is adequately monitoring construction management contracts to ensure they meet the terms and requirements, and if the oversight and administration costs associated with carrying out this function are supported and related.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s42-response.pdfOpinion 92-18
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … LAWS -- Fees (imposition of solid waste generation fee by town) REAL PROPERTY TAXES AND ASSESSMENTS -- Assessments … solid waste disposal facilities and the revenue realized by way of 'tipping fees' charged for each ton disposed". It …
https://www.osc.ny.gov/legal-opinions/opinion-92-18IT Security Fundamentals – Information Technology Governance
… submission. Having accurate and complete data is essential for good decision-making. What good is the information if it … https://www.osc.ny.gov/files/local-government/publications/pdf/information-technology-governance.pdf …
https://www.osc.ny.gov/local-government/publications/it-governance/it-security-fundamentalsInternal Control System Components
… Background In 1987, the Legislature passed the New York State Governmental Accountability, Audit and Internal Control … of each covered agency to certify compliance with the Act by April 30 of each year by submitting a Certification and Internal Control Summary …
https://www.osc.ny.gov/state-agencies/audits/2015/10/01/internal-control-system-componentsCost-Saving Ideas: School District Auditing – Internal Auditor
… the NYSED Office of Education Management’s website or by phone at (518) 474-6541. Inter-municipal and shared … Get additional information on cooperative agreements by contacting our regional office that serving your district … auditor Resources "Guidance on Internal Audit Functions," State Education Department "Getting the Most Out of Your …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-internal-auditorComptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … totaling $549,000 and did not seek competition as required by the procurement policy for five professional service … overfunded or unnecessary. Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-auditsTitle IV-E Foster Care – Federal Funding and New York
… provides reimbursement for a portion of foster care costs. Funds are allocated to New York State and pass through to the … Child and Family Services eligibility manual for details). Funds to New York City The City’s latest projections, … FY 2025. Title IV-E is the second largest source of these funds. The Foster Care Services budget totals $764 million in …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/title-iv-e-foster-careComptroller DiNapoli Releases State Audits
… New York State Comptroller Thomas P. DiNapoli announced today the … ensure its independence. Tuition Assistance Program (TAP): State Financial Aid Program at LIM College (2015-T-2) … Appropriateness of Medicaid Eligibility Determined by the New York State of Health System (NYSOH) (2014-S-4) A …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-state-auditsTown of Cohocton – Procurement (2025M-13)
… and good business practices? Audit Period January 1, 2023 – January 31, 2025 Understanding the Program Generally, … manner is to seek competition that is often required by New York State law or by locally adopted policy. One of the goals …
https://www.osc.ny.gov/local-government/audits/town/2025/07/03/town-cohocton-procurement-2025m-13Opinion 89-58
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … Nothing in article 12 or 12-A of the Town Law expressly or by necessary implication authorizes the establishment of …
https://www.osc.ny.gov/legal-opinions/opinion-89-58Opinion 97-15
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … charge). Further, it is our opinion that a county may not, by the enactment of a local law, provide for the … but may be implied from a declaration of State policy by the Legislature or from the fact that the Legislature has …
https://www.osc.ny.gov/legal-opinions/opinion-97-15