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State Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … information it needed to properly monitor the district’s financial condition and fund balance. The board did not: pay the recommended 2022 …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-municipal-school-auditsJefferson Fire District – Internal Controls Over Financial Operations (2013M-101)
… Purpose of Audit The purpose of our audit was to examine the internal controls … does not have adequate financial policies and procedures. While the Board has adopted purchasing and code of ethics …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/12/jefferson-fire-district-internal-controls-over-financial-operations-2013mDiNapoli Releases Analysis of Enacted State Budget
… Establishes a new Health Care Transformation Fund to pay for health care programs and other purposes, with …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-releases-analysis-enacted-state-budgetResponsiveness to Noise Complaints Related to New York City Nightlife Establishments (2019-F-36)
To determine the extent of implementation of the recommendations in our initial audit report, Responsiveness to Noise Complaints Related to New York City...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19f36.pdf2008 Legislative Updates and Reporting to the Justice Court Fund (JCF)
2008 Legislative Updates and Reporting to the Justice Court Fund (JCF)
https://www.osc.ny.gov/files/local-government/required-reporting/pdf/070908.pdfLGAC - Mid-Year Update to the Approved Budget For Fiscal Year 2018-19
The annual budget report is to include the actual revenues and expenditures for the Corporation’s preceding fiscal year ended and estimated revenues and expendi
https://www.osc.ny.gov/files/debt/pdf/lgac-mid-year-update-2018-19.pdfImproper Payments Related to the Medicare Buy-In Program (Follow-Up) (2014-F-12)
We have followed up on the actions taken by officials of the Department of Health to implement the recommendations contained in our audit report, Improper
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14f12.pdfStaying Ahead of the Curve: School Districts Responding to Fiscal Challenges
Staying Ahead of the Curve: School Districts Responding to Fiscal Challenges
https://www.osc.ny.gov/files/local-government/publications/pdf/schoolsfiscalstress.pdfConservation Fund – Sources and Uses of Funds
… Purpose To determine whether Conservation Fund (Fund) revenues are … accounted for properly and whether expenditures made from the Fund are consistent with applicable State law and … sporting license sales generated almost $50 million, while Program expenditures from the Fund totaled about $47 …
https://www.osc.ny.gov/state-agencies/audits/2013/10/09/conservation-fund-sources-and-uses-fundsAccounts Payable Advisory No. 5
… when processing payments to vendors. Improper preparation of vouchers payable for USPS and related postal services may … with the meter, followed by a space, and then the date of the payment in the format MM/DD/YYYY (e.g., 12345678 … invoice number in the SFS, which helps avoid the rejection of a perceived duplicate payment. … Making Payments to the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/5-complex-entity-payments-postageAnnual Wage for New Tier 6 Employees
… hire new Tier 6 employees, NYSLRS uses their annual wage to determine the Tier 6 member contribution rates that you must apply to … based on their salaries as of their hire date. How to Determine the Annual Wage In order to ensure the …
https://www.osc.ny.gov/retirement/employers/annual-wage-new-tier-6-employeesHomeownership Rates in New York
… a home has long been described as “The American Dream.” In New York, that dream appears unattainable for a large share of … ; and The Homeownership Rate and Housing Finance Policy: Part 1: Learning from the Rate’s History, …
https://www.osc.ny.gov/reports/homeownership-rates-new-yorkIV.2 Governing State Statutes – IV. Accounting Codes - Uses and Descriptions
… shall be able to obtain accurate annual and interim reports containing: Expenditure information for state … accurate annual and interim financial statements and other reports which present fairly and with full disclosure the … Law §22 requires that the annual budget and financial plan reports prepared by the Division of the Budget present …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv2-governing-state-statutesDiNapoli: New York’s Workforce Development Programs Lack Governance and Coordination
… body to coordinate planning, to make sure the needs of New Yorkers are met, and resources are used effectively, according to an audit of the Department of Labor (DOL) released today by State Comptroller Thomas P. …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-new-yorks-workforce-development-programs-lack-governance-and-coordinationComptroller DiNapoli Releases State Audits
… York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued: Department of … issued in January 2014 found the department was unable to meet the demands of its inspection frequency schedule, and … SUNY’s requirements to manage cost and could serve as best practice examples if more widely shared among the …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-state-auditsUnited HealthCare – Empire Plan Drug Rebates
… Purpose To determine if United HealthCare Insurance Company of New York (United) credited the Department of Civil Service (Department) for all rebate … drug program did not meet or exceed Express Scripts’ best existing rebate agreements for other clients, as …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/united-healthcare-empire-plan-drug-rebatesDiNapoli Releases Analysis of State Financial Plan
… two years of extraordinary volatility in state finances, the State Fiscal Year (SFY) 2022-23 Enacted Budget Financial … stability for the next five years and includes plans to bolster rainy day reserves significantly, according to a … build reserves that should not be lost,” DiNapoli said. “While the state Financial Plan expects revenue growth to …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-releases-analysis-state-financial-planComptroller DiNapoli Releases Municipal Audits
… local government audits have been issued. Village of Cobleskill – Misappropriated Funds and Board Oversight … received inappropriate payments totaling $8,828. City of Middletown – Information Technology (Orange County) City … have not been used in the last six months. In addition, 19 of these accounts were never used and one account was last …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-auditsResources – Enhanced Reporting
… Submitting File Upload Upload an Enrollment File for New Hires Submit and Post an Enrollment File for New Hires and View New Hire Information Upload a Regular Monthly Report File …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/resourcesOpinion 89-64
… This opinion represents the views of the Office of the State Comptroller at the time … property, a village board of trustees has a fiduciary duty to acquire the property by bona fide purchase upon the most … municipal officials have a fiduciary duty to secure the best price obtainable or the most beneficial terms in the …
https://www.osc.ny.gov/legal-opinions/opinion-89-64