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Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … , Town of Tyrone and the Town of West Union . “In today’s fiscal climate, budget transparency and accountability for … The board adopted budgets that relied too heavily on fund balance as a financing source and appropriated more fund …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-municipal-audits-1DiNapoli: Syracuse City School District Employees Pay Over $31,000 for Submitting False Timecards
… York State Comptroller Thomas P. DiNapoli, United States Attorney Carla B. Freedman and Terry Harris, Special Agent in Charge, U.S. Department of Education Office of Inspector General (ED OIG), … by filing a complaint online at investigations@osc.ny.gov or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-syracuse-city-school-district-employees-pay-over-31000-submitting-false-timecardsState Comptroller DiNapoli Releases School District Audits
… support transactions totaling $134,449 were missing and 95 payment request forms totaling $66,149 either had no … of $23,105,027, which is within the limits established by law. Track state and local government spending at Open Book …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-school-district-auditsXIV.14.L Asset Retirement Obligations – XIV. Special Procedures
… Statutory reference (if the external obligating event is a law or regulation) Asset’s remaining useful life Estimated … years Information about any assets restricted for the payment of the ARO AROs should be initially measured based on …
https://www.osc.ny.gov/state-agencies/chapter-xiv/xiv14l-asset-retirement-obligationsOpinion 91-57
… opinion. LIBRARIES -- Finances (comingling library moneys with those of municipal sponsor) -- Public Library (comingling library moneys with those of municipal sponsor) MUNICIPAL FUNDS -- … be levied and collected annually with general taxes of the municipality or school district which established the …
https://www.osc.ny.gov/legal-opinions/opinion-91-57Comptroller DiNapoli Releases State Audits
… of Article 19-A of the New York State Vehicle and Traffic Law. However, seven of the 142 drivers sampled did not meet … of Article 19A of the New York State Vehicle and Traffic Law …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-state-auditsUnified Court System Bulletin No. UCS-290.1
… be displayed on the employee’s paycheck stub or direct deposit advice using the appropriate Earnings Description and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-2901-april-2020-state-new-york-unified-court-system-retroactiveSelected Aspects of Incident Intake and Investigation
… are investigated fully and timely and are referred to law enforcement when appropriate. The audit covered the … 2012) and began operation on June 30, 2013. The Center has law enforcement authority to protect and advocate for people … the SOAs. Pursuant to Section 492 of the Social Services Law, the Center receives reports of allegations of reportable …
https://www.osc.ny.gov/state-agencies/audits/2017/03/06/selected-aspects-incident-intake-and-investigationSUNY Bulletin No. SU-234
… Officer titles hired under Section 355 of the Education Law in Bargaining Units 08, 13 and 31 who chose to transfer … Officer titles hired under Section 355 of the Education Law Background State University Police Officers hired under Section 355 of the Education Law were previously members of and eligible for the New York …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-234-state-university-police-officer-eligibility-police-andDiNapoli: Audit Reveals Problems with Volunteer Firefighters’ Benefit Program
… and specify how volunteers earn service credit. State law outlines what activities can be included in the point system. In most instances, the law also specifies the number of points that can be granted … point systems that were not in compliance with state law, did not correctly award service credits and failed to …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-audit-reveals-problems-volunteer-firefighters-benefit-programTown of Byron – Procurement (2024M-11)
Determine whether the Town of Byron (Town) officials complied with New York State General Municipal Law (GML) and Town policy when procuring goods and services.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/byron-town-2024-11.pdfEnterprise Fraud, Waste and Abuse Prevention and Detection: Annual Report to the New York State Legislature, 2020
The New York State Legislature amended the Finance Law in 2015 by adding a new Section 8-c, which provides for the establishment of a statewide electronic syste
https://www.osc.ny.gov/files/reports/special-topics/pdf/enterprise-fraud-2020.pdfAnnual Audit
The objective of our examination was to determine whether claims were appropriate and complied with the New York State Workers’ Compensation Law and mandated fe
https://www.osc.ny.gov/files/state-agencies/audits/pdf/bse-2018-07-26-b.pdfUnclaimed Property Relating to Pawn Brokers
Unclaimed property subject to Section 1301 of the Abandoned Property Law includes any surplus monies resulting from the sale of personal property by the pledgee
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/pawn-brokers.pdfFood Metrics Implementation (2017-S-18)
To determine if the Office of General Services is properly tracking and reporting New York State food purchases in compliance with the State Finance Law.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2017-17s18.pdfFood Metrics Implementation (2017-S-18) 90-Day Response
To determine if the Office of General Services is properly tracking and reporting New York State food purchases in compliance with the State Finance Law.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2017-17s18-response.pdfTuition Assistance Program: Audit of the State Financial Aid Program at LIM College (2015-T-2)
The objective of this audit was to determine whether LIM College (LIM) officials complied with the State Education Law and the Commissioner of Education’s Rules
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2016-15t2.pdfCity of Cohoes – Purchasing (2014M-192)
… Purpose of Audit The purpose of our audit was to examine the City’s purchasing process for the period January 1, 2013 through … March 31, 2014. Background The City of Cohoes is located in Albany County and has approximately 16,200 residents. The …
https://www.osc.ny.gov/local-government/audits/city/2014/11/14/city-cohoes-purchasing-2014m-192Town of Lyons - Real Property Tax Exemptions Administration (2018M-216)
… County as required. The Board: Did not establish, by local law or resolution, one granted exemption. Key Recommendations … should: Ensure all exemptions are established by local law or resolution. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-lyons-real-property-tax-exemptions-administration-2018m-216Town of Webb - Financial Oversight and Ambulance Services (2018M-161)
… for ambulance services, which is not authorized by law. 1 Key Recommendations Develop and adopt budgets with … corrective action. 1 New York State General Municipal Law, Section 122-b … Determine whether the Board effectively …
https://www.osc.ny.gov/local-government/audits/town/2018/11/30/town-webb-financial-oversight-and-ambulance-services-2018m-161