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Main-Transit Fire Department – Banquet Hall Disbursements And Collections (2024M-86)
… officials could not verify whether all the banquet hall rental revenues were accurately collected and deposited. … fees, issued refunds and disbursed funds for all rental hall purchases and operating expenses. Calculated his own … Never publicly disclosed his involvement with the banquet hall or this conflict of interest as required by New York …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-banquet-hall-disbursements-and-0Town of Bovina – Internal Controls Over Cash Receipts and Disbursements (2012M-237)
… Purpose of Audit The purpose of our audit was to examine the Town’s internal controls over cash receipts … The Town of Bovina is located in Delaware County and has a population of 630 residents. The Town is governed by an … check signing authority to the bookkeeper. Manually sign all Town checks. Periodically compare the approved …
https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-bovina-internal-controls-over-cash-receipts-and-disbursements-2012m-237Andover Central School District - Financial Management (2018M-145)
Andover Central School District Financial Management 2018M145
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/andover-central-school-district-financial-management-2018m-145City of New Rochelle - Elevator Inspections (2018M-62)
… property owners. Bureau officials did not follow up on violations/ deficiencies on the inspection reports submitted … elevator deficiencies included 35 instances and included violations such as no emergency phone and no fire …
https://www.osc.ny.gov/local-government/audits/city/2018/11/30/city-new-rochelle-elevator-inspections-2018m-62Opinion 91-19
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Powers and Duties (authority to make gift to fire company); (authority to accept gift of firefighting … Whether the fire district may give to the fire company the cash equivalent of the value of the …
https://www.osc.ny.gov/legal-opinions/opinion-91-19Opinion 94-26
… a local law, subject to permissive referendum, to provide for the provisions of article 19-A to be applicable to the … of business improvement districts in the municipality. For purposes of article 19-A, the term municipality is …
https://www.osc.ny.gov/legal-opinions/opinion-94-26Opinion 93-8
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … including a provision to increase the interest rate due to change in law) LOCAL FINANCE LAW, §54.90: Variable rate bonds … pursuant to Local Finance Law 5490 may provide at the time of original issuance that the interest rate payable on such …
https://www.osc.ny.gov/legal-opinions/opinion-93-8DiNapoli Analyzes Post-Pandemic Tourism Across NYS
… pre-pandemic levels. Other key findings: Domestic Travel Up: In 2022, there were 355 million non-work trips made by … Grows: Agritourism, which includes wine tastings, pick your own fruits and vegetables, and hayrides, has grown …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-analyzes-post-pandemic-tourism-across-nysOrdinary Death Benefit – State Police Plan
… joining PFRS, and your death occurs: While you are on the payroll; While you are on an authorized medical leave of … years, following the last date you were paid on the payroll), provided your employment has not been terminated by …
https://www.osc.ny.gov/retirement/publications/1518/ordinary-death-benefitDiNapoli: Organic Farms Growing in New York
… doubled from 2008 to 2014, DiNapoli’s report found. Maple syrup drew sales of $2.7 million, ranking New York third in …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-organic-farms-growing-new-yorkIX.8.B Interest on Advance Payments to Vendors – IX. Federal Grants
… Deposit as revenue to the Federal Fund Process as a Direct Journal Payment in SFS. See Section VII.2 Miscellaneous …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8b-interest-advance-payments-vendorsXIV.8 Controls to Prevent Prohibited Transactions Using Sole Custody Funds – XIV. Special Procedures
… OVERVIEW AND POLICIES On September 23, 2001, President Bush issued Executive Order #13224, "Blocking Property and … On September 23 2001 President Bush issued Executive Order 13224 Blocking Property and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv8-controls-prevent-prohibited-transactions-using-sole-custody-fundsCost-Saving Ideas: Establishing an Effective Fleet Management System
… Determining the Better Deal: A Case Study You may need to make a determination on what … vehicles. A real life example follows: A county was faced with the choice of either purchasing used mid-sized vehicles …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-establishing-effective-fleet-management-systemService-Disabled Veteran-Owned Business Program Implementation (Follow-Up)
… the recommendations in our initial audit report, Service-Disabled Veteran-Owned Business Program Implementation … (Report 2015-S-81 ) . Background The Service-Disabled Veteran-Owned Business Act (Act) was signed into law … Affairs. The Act also created the Division of Service-Disabled Veterans’ Business Development (Division) within the …
https://www.osc.ny.gov/state-agencies/audits/2018/04/16/service-disabled-veteran-owned-business-program-implementation-followThe Mitchell-Lama Program – Awarding Housing Units and Maintaining Waiting Lists (Follow-Up)
… Purpose To determine the extent of implementation of the … whether the Mitchell-Lama-financed units were assigned to eligible persons in compliance with properly established … observed inconsistencies in the methods used by HPD staff to place applicants on development waiting lists. Development …
https://www.osc.ny.gov/state-agencies/audits/2017/03/23/mitchell-lama-program-awarding-housing-units-and-maintaining-waiting-lists-followNew York City School-Based Health Centers – Security and Controls Over Medications and Related Supplies (Follow-Up)
… Department of Health (DOH) inventory control regulations for medications and potentially hazardous medical supplies. … Ten of the 11 SBHCs sampled had shortages in various medication categories (907 out of 2,298.25 units expected), with one school having an unexplained shortage of 2,712 …
https://www.osc.ny.gov/state-agencies/audits/2017/03/23/new-york-city-school-based-health-centers-security-and-controls-over-medications-andGeneric PINs
… The objective of our examination was to determine whether DEC’s use of fuel cards complied with the Office of General … the State Vehicle Use Policy (State Use Policy), and DEC’s Policies and Procedures (DEC Policies). Background DEC has approximately 2,800 active …
https://www.osc.ny.gov/state-agencies/audits/2018/03/05/generic-pinsCompliance With the Clery Act (Follow-Up)
To determine the extent of implementation of the two recommendations included in our initial audit report Compliance With the Clery Act 2013S70
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/compliance-clery-act-followReporting and Utilization of Bias Incident Data (Follow-Up)
… initial audit report, Reporting and Utilization of Bias Incident Data, issued September 25, 2014 ( 2014-N-2 ) . … City Police Department: Reporting and Utilization of Bias Incident Data (2014-N-2) … our initial audit report Reporting and Utilization of Bias Incident Data …
https://www.osc.ny.gov/state-agencies/audits/2016/08/12/reporting-and-utilization-bias-incident-data-followTheresa Fire District – Board Oversight and Financial Management (2021M-60)
… [ read complete report - pdf ] Audit Objective Determine whether the Theresa … 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-60