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Selected Aspects of Discretionary Spending
… Purpose To determine whether the Niagara Frontier Transportation Authority’s discretionary spending complied with its guidelines and was reasonable, adequately supported, and properly … period was April 1, 2010 to March 31, 2012. Background The Niagara Frontier Transportation Authority (Authority) was …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spendingCost-Saving Ideas: Evaluate the Efficiency of Your Water Delivery System
… system losses. Follow the steps below to determine if your water system has more unaccounted for losses than the EPA standard and calculate how much this may cost your municipality. A. Identify and quantify all water sources to calculate the number of gallons produced by your municipal water system annually. List each source and …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-evaluate-efficiency-your-water-delivery-systemDiNapoli: Audit Reveals Theft of Cash, Questionable Spending by Minetto Volunteer Fire Dept. Chief
… The audit also revealed that Smegelsky: Cashed a $1,863 refund check due to the fire company for overpaying a vendor; … results, did not list individual disbursements and did not account for all revenues. DiNapoli made a number of … Limit the number of signatories on the company’s checking account to reduce access to company funds; Ensure that cash …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-audit-reveals-theft-cash-questionable-spending-minetto-volunteer-fire-dept-chiefDiNapoli: Audit Shows Former Highway Superintendent Took Taxpayers for a Ride in Town of Erin
… nearly $70,000, according to an audit detailing the fraud released today by New York State Comptroller Thomas P. … for partnering with us to help weed out corruption and fraud in local governments across the state.” Auditors and … 10 reciprocating saw blades. DiNapoli’s audit revealed the fraud went undetected because the town board did not …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-audit-shows-former-highway-superintendent-took-taxpayers-ride-town-erinRoxbury Central School District - Health Insurance Buyouts (2019M-89)
… supported by collective bargaining agreements and correctly calculated. Key Findings Health insurance … of the health insurance buyouts outlined in the CBAs and determine whether changes should be made to the buyout calculations. Review and approve the health insurance buyout calculations before …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/roxbury-central-school-district-health-insurance-buyouts-2019m-89DiNapoli: OTDA Needs to Improve Oversight of Services Provided to Those in Homeless Shelters
… Office of Temporary and Disability Assistance (OTDA) needs to improve its oversight of local departments of social services and homeless shelter providers to make sure those entering the shelters are being set up with a plan to get the services they need and transition to permanent …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-otda-needs-improve-oversight-services-provided-those-homeless-sheltersDiNapoli: Westchester Sisters Sentenced for Stealing Deceased Mother's Pension
… Division of Investigations, 8th Floor, 110 State St., Albany, NY 12236. …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-westchester-sisters-sentenced-stealing-deceased-mothers-pensionSelected Financial Management Practices
… Purpose To determine if the Hudson River Park Trust has established adequate controls over the … 2010 through March 26, 2014. Background The Hudson River Park Trust (Trust) is a public benefit corporation authorized under the Hudson River Park Act (Act) in 1998. The Act also created Hudson River …
https://www.osc.ny.gov/state-agencies/audits/2014/12/26/selected-financial-management-practicesCortlandville Fire District – Credit Cards (2020M-57)
… complete report - pdf ] Audit Objective Determine whether credit card purchases were adequately supported, for appropriate purposes and paid timely. Key Findings The Board approved credit card charges totaling $18,124 without adequate … Determine whether credit card purchases were adequately supported for …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/07/10/cortlandville-fire-district-credit-cards-2020m-57Inspector General
… issues, complaints or inquiries involving possible ethics violations; Consult with other OSC officials, including the …
https://www.osc.ny.gov/common-retirement-fund/resources/inspector-generalProblem Gambling Treatment Program
… and Substance Abuse Services: Contracted Programs With Puerto Rican Organization to Motivate, Enlighten and Serve …
https://www.osc.ny.gov/state-agencies/audits/2019/02/05/problem-gambling-treatment-programDiNapoli: MWBE Participation in the State’s Pension Fund Rose to All-Time High in State Fiscal Year 2020-21
… $20 billion to approximately $27 billion in state fiscal year 2020-21 and the Fund’s Emerging Manager program grew … $27 billion, have been allocated to MWBEs, up from 21% a year earlier. While the Fund’s 2020-21 fiscal year saw market disruptions from the global COVID-19 …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-mwbe-participation-states-pension-fund-rose-all-time-high-state-fiscal-year-2020-21Cost-Saving Ideas: Overtime Planning and Management
… are large expenses for New York's local governments and school districts. These costs represent nearly 57 percent of … legal counsel, as appropriate. AWS examples Five-day flex schedule: Regular start and end times, but allows for changes … the end of their normal work day. Five-day, eight-hour schedule with alternate shifts: Provides additional coverage …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-overtime-planning-and-managementDiNapoli Restricts Investments in 21 Shale Oil & Gas Companies
… The New York State Common Retirement Fund (Fund) will restrict investments in 21 shale oil and gas producing … Inc. Pioneer Natural Resources Co. SM Energy Co. The Fund will divest more than $238 million in public equity and debt … securities issued by these companies. These securities will be sold in a prudent manner and timeframe, consistent …
https://www.osc.ny.gov/press/releases/2022/02/dinapoli-restricts-investments-21-shale-oil-gas-companiesTapestry Charter School – Internal Controls Over Credit and Debit Cards (2013M-271)
… the School’s credit card policy adequately addresses many control procedures, certain additional controls should be … many credit card accounts may be established, limit the number of credit cards to be issued, and address to whom the … Amend the credit card policy to address the number of credit card accounts and cards to be maintained, …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/tapestry-charter-school-internal-controls-over-credit-and-debit-cardsDiNapoli Halts $24 Million in Suspicious Tax Refunds
… DiNapoli's office audited and approved 4.8 million state refund requests totaling $4.3 billion. Another 346,000 refund requests totaling $352.5 million are expected to be … refunds stopped to date include: Reason for Stopping Tax Refund Number of Refunds Dollar Value of Refunds Taxpayer …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-halts-24-million-suspicious-tax-refundsHicksville Water District – Competitive Quotations (2013M-233)
… in the Towns of Oyster Bay and Hempstead, in Nassau County. The District provides water to about 48,000 customers … our sample included five purchases made under a State or County contract, and five vendors in which the District took … a copy of the written quotes be attached to the payment voucher or purchase order, no quotes were attached to the …
https://www.osc.ny.gov/local-government/audits/district/2013/10/25/hicksville-water-district-competitive-quotations-2013m-233DiNapoli: Billions Needed for Repairs to Local Bridges
… need an estimated $27.4 billion in repairs, according to a report released today by New York State Comptroller … for repairs is growing as Washington considers changes to infrastructure aid. "Local communities are facing a big … but they will need help. While the state has taken steps to make funds for repairs available, the assistance of the …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-billions-needed-repairs-local-bridgesControls Over Cash Advance Accounts
… Workers' Compensation Board (WCB) has adequate controls over the cash advance accounts it oversees to ensure the … Office of Children and Family Services: Controls Over Cash Advance Accounts (2013-S-52) … the Workers Compensation Board WCB has adequate controls over the cash advance accounts it oversees to ensure the …
https://www.osc.ny.gov/state-agencies/audits/2014/06/25/controls-over-cash-advance-accountsAccounts Payable Advisory No. 20
… Subject: SFS Imaging and Attachment Guidance; Record Retention for Accounts Payable Vouchers Guidance: … to Financial Operations (GFO), Chapter XII, Section 3 - Record Retention – Accounts Payable Vouchers and Land Claims … continue to retain hard copy originals as the documents of record unless certified to dispose of the originals by the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/20-document-attachments-sfs