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Newstead Fire Company –Internal Controls (2014M-92)
… Purpose of Audit The purpose of our audit was to assess the adequacy of … February 18, 2014. Background The Newstead Fire Company is a volunteer organization located in the Town of Newstead …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/06/27/newstead-fire-company-internal-controls-2014m-92Opinion 95-10
… opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no …
https://www.osc.ny.gov/legal-opinions/opinion-95-10Opinion 92-1
… (mandatory nature of withdrawal provisions); (procedure for withdrawal upon deposit of appropriate securities); … withdrawn); (substitution of certificates of participation for); (types of securities which may be substituted for) … (d) what happens if the market value of the securities increases or decreases after withdrawal of the retainage?; …
https://www.osc.ny.gov/legal-opinions/opinion-92-1Compliance With Executive Order 95 (Open Data) (Follow-Up)
… health, business, public safety, parks, recreation, labor, and transportation. Executive Order 95 (EO 95), issued March … 11, 2013, established an Open Data Website ( Open Data ) for the collection and public dissemination of publishable … and make such data freely available in accessible formats for public use. Publishable State data should include …
https://www.osc.ny.gov/state-agencies/audits/2022/04/13/compliance-executive-order-95-open-data-followState Agencies Bulletin No. 2008
… employment and income taxes. Federal, State and New York City income tax withholding will be calculated using the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2008-april-2022-public-employees-federation-pef-longevity-lump-sum-llsDiNapoli: Local Sales Tax Collections Grow by Nearly 9% in November
… Local sales tax collections in New York state increased by 8.8% in November compared to the same month in 2021, according to an analysis released today by State … that national retail sales will be strong this holiday season, local officials should continue to monitor the …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-local-sales-tax-collections-grew-nearly-9-percent-novemberExamination of Outstanding Premiums
… participates in the Statewide Offset Program (SWOP), and (ii) the amount of outstanding premiums NYSIF may have … Background New York State businesses pay NYSIF premiums for workers compensation and disability insurance. If a … by the Department of Tax and Finance (DTF), is a way for State agencies to offset State payments to recover …
https://www.osc.ny.gov/state-agencies/audits/2016/08/19/examination-outstanding-premiumsDepartment of Social Services – Monitoring of Service Provider Agreements (2016-MS-1)
… Cattaraugus , Chemung , Fulton , Monroe , Schenectady and Tioga . Purpose of Audit The purpose of our audit was to … counties effectively monitored service provider agreements for the period January 1 through December 31, 2013. … Department of Social Services (Department) is responsible for providing temporary help to eligible individuals and …
https://www.osc.ny.gov/local-government/audits/county/2016/07/19/department-social-services-monitoring-service-provider-agreements-2016-ms-1Government-Wide Financial Data – 2021 Financial Condition Report
… provide a long-term view of finances. They record revenues and expenses when the earnings process is complete (full … Program revenues include: Charges to customers or others for services related to the program; Grants and contributions that can only be used to pay for the operations of a particular function or segment; and …
https://www.osc.ny.gov/reports/finance/2021-fcr/government-wide-financial-dataGovernment-Wide Financial Data – 2022 Financial Condition Report
… provide a long-term view of finances. They record revenues and expenses when the earnings process is complete (full … Program revenues include: Charges to customers or others for services related to the program; Grants and contributions that can only be used to pay for the operations of a particular function or segment; and …
https://www.osc.ny.gov/reports/finance/2022-fcr/government-wide-financial-dataOversight of Dam Safety
… occurred throughout U.S. history, causing immense property and environmental damage and ending thousands of lives. As … dams age and the population increases, the potential for deadly dam failures grows. Dam failures not only pose … describe dam owners’ and DEC’s responsibilities for several areas, such as permitting, construction, …
https://www.osc.ny.gov/state-agencies/audits/2025/02/21/oversight-dam-safetyHealth Department Needs to Step-Up Oversight of Lead Poisoning Prevention Program
… The state Department of Health (DOH) needs to improve its monitoring of New York’s Lead Poisoning Prevention Program on the local level …
https://www.osc.ny.gov/press/releases/2019/08/health-department-needs-step-oversight-lead-poisoning-prevention-programCUNY Bulletin No. CU-698
… of this bulletin is to provide agencies instructions for processing the 2020 CUNY Nurses Health Specialty … The 2020 CUNY Nurses Health Specialty Differential payment for employees in the classified staff titles of Staff Nurse and Nurse Practitioner is made in accordance with the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-698-2020-city-university-new-york-cuny-nurses-health-specialtyStory Place Preschool, Inc. – Compliance With the Reimbursable Cost Manual
… (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED’s) … June 30, 2014. Background Story Place is an SED-approved, for-profit special education provider located in Castleton, … from birth to five years of age. Story Place is reimbursed for preschool special education services through rates set by …
https://www.osc.ny.gov/state-agencies/audits/2015/12/29/story-place-preschool-inc-compliance-reimbursable-cost-manualOversight of Young Adult Institute, Inc.'s Family Support Services Contracts (Follow-Up)
… (Report 2017-S-29 ). About the Program The Office for People With Developmental Disabilities (OPWDD) is responsible for coordinating services for more than 140,000 New Yorkers … must fully comply with the Consolidated Fiscal Reporting and Claiming Manual (CFR Manual) regarding the eligibility of …
https://www.osc.ny.gov/state-agencies/audits/2019/11/18/oversight-young-adult-institute-incs-family-support-services-contracts-followVillage of Clayville – Board Oversight (2015M-115)
… Board’s oversight of the Village’s financial operations for the period June 1, 2013 through December 31, 2014. … Clayville is located in the Town of Paris in Oneida County and has a population of approximately 350. The Village is … elected five-member Village Board. Budgeted appropriations for the 2014-15 fiscal year were approximately $491,000. Key …
https://www.osc.ny.gov/local-government/audits/village/2015/10/23/village-clayville-board-oversight-2015m-115Railroad Bridge Inspection Program
… of railroad bridges in an effort to ensure public safety and decrease the risk of railroad bridge failures. Department … submit an annual certification that its bridges are safe for the load imposed, and to provide the Department with an … that 38 railroads own or have maintenance responsibility for almost 3,000 railroad bridges in the State. Key Findings …
https://www.osc.ny.gov/state-agencies/audits/2013/12/09/railroad-bridge-inspection-programAllegany Engine Company, Inc. – Internal Controls Over Financial Activities (2014M-176)
… to ensure that financial activity was properly recorded and reported and that Company money was safeguarded for the period January 1, 2013 through April 28, 2014. … The Treasurer did not offer a legitimate Company purpose for $7,123 in cash withdrawals. The President did not appoint …
https://www.osc.ny.gov/local-government/audits/county/2015/01/16/allegany-engine-company-inc-internal-controls-over-financial-activities-2014m-176DiNapoli: New York State Common Retirement Fund Reaches Agreements With Portfolio Companies on Political Spending
… Corp. , the maker of clothing lines such as The North Face and Timberland Simon Property Group Inc. , the largest … should know if companies are using corporate funds for political purposes, especially now in an election year … Fund. “I commend VF, Simon Property Group and Brown-Forman for taking this step and encourage more companies to do the …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-new-york-state-common-retirement-fund-reaches-agreements-portfolio-companies-politicalVillage of Silver Creek – Capital Projects (2017M-31)
… our audit was to evaluate the Village’s capital projects for the period June 1, 2015 through January 17, 2017. … is located in the Town of Hanover in Chautauqua County and has a population of approximately 2,600. The Village is … five-member Board of Trustees. General fund appropriations for the 2016-17 fiscal year were approximately $2 million. …
https://www.osc.ny.gov/local-government/audits/village/2017/05/19/village-silver-creek-capital-projects-2017m-31