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Capital – 2023 Financial Condition Report
… A robust, efficiently managed capital investment program can support healthy economic growth, while the deterioration … bridges, but also facilities for education, government, health, housing, environmental conservation and recreation. … spending increased from 2.7 percent to 4.1 percent. Mental Health, Health and Social Welfare purposes, up $238.6 …
https://www.osc.ny.gov/reports/finance/2023-fcr/capitalTheraCare Preschool Services, Inc. – Compliance With the Reimbursable Cost Manual
… to the State Education Department's Reimbursable Cost Manual (Manual). The audit covers the three fiscal years ended June … the provider's reported expenses must comply with Manual guidelines. For the three fiscal years ended June 30, …
https://www.osc.ny.gov/state-agencies/audits/2014/04/02/theracare-preschool-services-inc-compliance-reimbursable-cost-manualComptroller DiNapoli Releases Municipal Audits
… cash receipts and establishes an inventory process for garbage bags and garbage disposal stickers. For access to state and local …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-municipal-audits-1Argyle Central School District – Internal Controls Over Payroll (2014M-051)
… Purpose of Audit The purpose of our audit was to determine if the District had established … provided an independent review of the payroll process by reviewing and certifying the final payrolls. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/argyle-central-school-district-internal-controls-over-payroll-2014m-051State Comptroller DiNapoli Releases School Audits
… School District , Ossining Union Free School District , Pine Bush Central School District and the Stillwater Central … appropriations, exceeding the 4 percent statutory limit. Pine Bush Central School District – Claims Audit Process …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-school-audits-1State Comptroller DiNapoli Releases Municipal Audits
… County) The town’s bookkeeper maintained adequate records and the accounting records auditors reviewed were … as required. Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli: April Local Sales Tax Collections Up Nearly 46 Percent From 2020
… totaled $1.5 billion, up $464 million from April of last year. “The strong collections in April show that the … of this spike in monthly statewide local sales taxes over last year reflects the extremely weak collections experienced … when many businesses were closed. Even so, collections last month were quite strong: when comparing April 2021 to …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-april-local-sales-tax-collections-nearly-46-percent-2020Village of Delanson – Internal Controls Over Selected Financial Operations (2012M-232)
… for receiving, recording and depositing moneys. Develop a system of recording tax and water rent payments that ensures …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-delanson-internal-controls-over-selected-financial-operations-2012m-232Comptroller DiNapoli Releases Municipal Audits
… audits of the Camillus Volunteer Fire Department , Town of Lewis , Madison County Probation Department and the Orange … to verify that transactions were appropriate. Town of Lewis – Highway Purchases (Lewis County) The board did not …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-audits-0Town of Otto – Town Clerk and Tax Collector (2012M-214)
… and the Clerk backdated tax collections to avoid imposing late penalties totaling $569, including her own which totaled … Impose penalties on taxpayers making payment after the penalty free period. Ensure all duplicate payments are …
https://www.osc.ny.gov/local-government/audits/town/2013/01/18/town-otto-town-clerk-and-tax-collector-2012m-214Summit Security Services, Inc. (Summit)
… and fire safety director services provided at the Shirley A. Chisholm State Office Building; the Adam Clayton Powell, … in New York City during the period January 1, 2017 through December 31, 2017. Key Findings We found OGS paid … an active DOS registration, which requires individuals to pass background and criminal history checks. This consists …
https://www.osc.ny.gov/state-agencies/audits/2020/08/03/summit-security-services-inc-summitState Comptroller DiNapoli Releases School District Audits
… could not locate three of the 48 IT items auditors tested: a laptop and two cameras, totaling $1,444. In addition, the … utilities are adequate. Additionally, overtime costs will need to be monitored closely to ensure they do not exceed budgeted appropriations. Consequently, the …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-audits-1Accounts Payable Advisory No. 70
… Subject : Emergency Check Production Reference : Guide to Financial Operations … checking account (“A” Warrant checks) if the State’s check printing facilities close due to an emergency. In such …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/70-producing-checks-emergency-eventElmont Public Library – Board Oversight and Professional Services (2014M-060)
… Purpose of Audit The purpose of our audit was to determine if the Board provided adequate oversight of the Library’s … The Treasurer does not have access to or custody of the funds maintained in the ACA. The Board inappropriately …
https://www.osc.ny.gov/local-government/audits/library/2014/07/11/elmont-public-library-board-oversight-and-professional-services-2014m-060DiNapoli Announces Sale of $914.3 Million State of New York General Obligation Refunding Bonds
… Series 2019B Refunding Bonds. This General Obligation bond issue was sold to refinance certain outstanding bonds … and the State Division of the Budget, this State GO bond issue was successfully completed.” Through a competitive … state.ny.us/sites/default/files/press/documents/pdf/2019-11/bond-sale-summary-series-2019b.pdf . The Series 2019B Taxable …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-announces-sale-9143-million-state-new-york-general-obligation-refunding-bondsCompliance With Payment Card Industry Standards
… and Oneida counties. The Authority accepts credit cards as a method of payment for bus fares and parking. All … Authority, must comply with the Data Security Standards (DSS) established by the PCI Security Standards Council (Council). The PCI DSS is a set of technical and operational requirements designed …
https://www.osc.ny.gov/state-agencies/audits/2017/02/06/compliance-payment-card-industry-standardsState Agencies Bulletin No. 1007
… Purpose To notify agencies of the General Checking Account bank change from Bank of America to Key Bank Affected Employees All employees who receive a New …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1007-change-bank-new-york-state-employee-payroll-checksMedicaid Claims Processing Activity October 1, 2011 Through March 31, 2012
… Purpose To determine whether the Department of Health's eMedNY system reasonably ensured that Medicaid … 1, 2011 through March 31, 2012. Background The Department of Health (Department) administers the State's Medicaid … 233 million claims resulting in payments to providers of about $25 billion. The claims are processed and paid in …
https://www.osc.ny.gov/state-agencies/audits/2013/07/09/medicaid-claims-processing-activity-october-1-2011-through-march-31-2012State Agencies Bulletin No. 1078
… Purpose To inform agencies that employees will now be able to make … Employees should monitor the plan website or newsletter for future announcements regarding this feature. Check/Advice … the calendar year. OSC Actions OSC will process a weekly file as submitted by the plan’s third party administrator, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1078-nys-deferred-compensation-plan-after-tax-roth-contributionsOpinion 2005-9
… This opinion represents the views of the Office of the State Comptroller at the time it was … School Districts (training requirement for board members) EDUCATION LAW §§1901, 1914, 2102-a: A board member of a … component school district (see Decision No. 13,534, 35 Ed Dept Rep 257). 3 Although the term of office of the …
https://www.osc.ny.gov/legal-opinions/opinion-2005-9