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Adequacy of 2021 Budgets - City of Canandaigua (S9-21-18)
… financial operations of local governments across New York State. Some local governments have seen little to no impact … of various counties, cities, towns and villages across the State. The City of Canandaigua (City) is one of the local …
https://www.osc.ny.gov/local-government/audits/city/2021/05/28/adequacy-2021-budgets-city-canandaigua-s9-21-18Contract With Shorefront Mental Health Board – Compliance With Prevailing Wage Law
… he was paid for only 22 hours at the prevailing wage rate and 12 hours at the supplemental benefits rate. Key Recommendations Enforce the requirement that contractors submit certified payrolls and ensure that they are accurate. Work with the Department …
https://www.osc.ny.gov/state-agencies/audits/2014/10/28/contract-shorefront-mental-health-board-compliance-prevailing-wage-lawFacility Structure, Safety, and Health Code Waivers
… To determine if the Department of Health’s (Department) waiver practices are effectively addressing safety and risks … are achieved. Key Findings We found the Department’s waiver practices do not effectively ensure that safety and … lacking and led to a backlog of at least 179 unprocessed waiver requests at the time of our audit. Some of the …
https://www.osc.ny.gov/state-agencies/audits/2015/06/18/facility-structure-safety-and-health-code-waiversAccuracy of Reported Cost Savings
… of the Office of the Medicaid Inspector General's reported cost savings for calendar years 2008 through 2012. This audit … enforcement agencies. These activities result in reported cost savings to the Medicaid program. There are no industry standards or guidelines for calculating cost savings values, so OMIG calculates cost savings as …
https://www.osc.ny.gov/state-agencies/audits/2014/07/11/accuracy-reported-cost-savingsAccounts Payable Advisory No. 3
… receiving payments and applying them to the appropriate accounts. The Statewide Financial System may have multiple …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/3-address-sequenceMonitoring of Air Quality (Facility Permits and Registrations)
… air permit application and permitting processes. Permit or registration type is based on a source’s potential to emit … of facilities that are required to be either permitted or registered with the Department: Title V Facilities (Title … major sources of air pollution – those that directly emit, or have the potential to emit, air contaminants above federal …
https://www.osc.ny.gov/state-agencies/audits/2023/09/20/monitoring-air-quality-facility-permits-and-registrationsOpinion 88-15
… This opinion represents the views of the Office of the State Comptroller at the time it was … bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Insurance Transactions (village board member and … of an insurance company would have a prohibited conflict of interest if the village purchases insurance from …
https://www.osc.ny.gov/legal-opinions/opinion-88-15Opinion 98-4
… body. The resolution is effective only during the calendar year in which it is adopted and must designate that the …
https://www.osc.ny.gov/legal-opinions/opinion-98-4KIPP Tech Valley Charter School - Resident Tuition Billing (2019M-66)
… Results School officials have maintained adequate proof of residency records, accurately billed resident districts … and supported. There were no recommendations as a result of this audit. School officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/05/24/kipp-tech-valley-charter-school-resident-tuition-billing-2019m-66IX.12.Q Annual CFDA Confirmation for Schedule of Expenditures of Federal and Non-Cash Awards – IX. Federal Grants
… After the close of the SFY, the OSC Bureau of Financial Reporting and Oil Spill Remediation will contact certain state agencies to confirm that disbursements for all Federal … from this confirmation process will be reviewed by the State’s auditor/consultant engaged to conduct the State's …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12q-annual-cfda-confirmation-schedule-expenditures-federal-and-non-cash-awardsStatement from New York State Comptroller Thomas P. DiNapoli on Repeal of Affordable Care Act
… from pre-existing conditions and potentially punches a big hole in our state budget. Members voted for this … from preexisting conditions and potentially punches a big hole in our state budget …
https://www.osc.ny.gov/press/releases/2017/05/statement-new-york-state-comptroller-thomas-p-dinapoli-repeal-affordable-care-actDiNapoli: The Rockaways Shows Signs of Recovery After Pandemic Setback
… signs of business and employment growth that offer reason to believe the Rockaways is on the road to recovery. New York … recovery from the COVID-19 setback,” DiNapoli said. “Jobs have returned, and new businesses are opening, adding … two years we battled through the COVID-19 pandemic. Now, I believe we are on a positive path towards economic growth …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-rockaways-shows-signs-recovery-after-pandemic-setbackDiNapoli Audit: MTA Transit Capital Projects Plagued by Cost Overruns and Delays
… A review of six Metropolitan Transportation Authority (MTA) New York … failed and newly installed materials that were rusting. When problems were discovered, the contractors rarely … of workers to finish the project in a timely manner; and do not have the necessary quality control personnel as …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-audit-mta-transit-capital-projects-plagued-cost-overruns-and-delaysMTA's Fiscal Challenge: Fill the Gap, But Not at Riders' Expense
… remain, in particular closing the unprecedented funding gap in its proposed five-year capital program. “The MTA is … closely with its funding partners to close the $15 billion gap in its capital program. Additional borrowing could … capital plan for 2015-2019 has a $15.2 billion funding gap, representing nearly half of the program’s total value. …
https://www.osc.ny.gov/press/releases/2014/10/mtas-fiscal-challenge-fill-gap-not-riders-expenseSt. Mary’s Hospital for Children, Inc. – Compliance With the Reimbursable Cost Manual
… Manual (RCM) and the Consolidated Fiscal Reporting and Claiming Manual (CFR Manual). The audit focused primarily on …
https://www.osc.ny.gov/state-agencies/audits/2022/11/09/st-marys-hospital-children-inc-compliance-reimbursable-cost-manualLittle Meadows Early Childhood Center, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Little Meadows … (CFRs) were reasonable, necessary, directly related to the special education programs, and sufficiently …
https://www.osc.ny.gov/state-agencies/audits/2022/07/07/little-meadows-early-childhood-center-inc-compliance-reimbursable-cost-manualXVII.1 Overview – XVII. Lapsing Appropriations
… The purpose of this Chapter is to explain the procedures for contracts, purchase orders, … and expense reports against appropriations scheduled to lapse pursuant to Sections 40, 99-d and 99-e of the State Finance Law. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii1-overviewCantalician Center for Learning – Compliance With the Reimbursable Cost Manual
… calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the … calculated adequately documented and allowable under the State Education Departments SED guidelines including the …
https://www.osc.ny.gov/state-agencies/audits/2023/01/26/cantalician-center-learning-compliance-reimbursable-cost-manualThe Arc Erie County New York – Compliance With the Reimbursable Cost Manual
… and $127 in donations. $1,632 for non-audit services (tax services) performed by the accounting firm during the …
https://www.osc.ny.gov/state-agencies/audits/2022/12/06/arc-erie-county-new-york-compliance-reimbursable-cost-manualXII.6 Unique Payment Situations – XII. Expenditures
… Business Units with guidance on how to process certain payment situations where the type of vendor or type of payment differs from the normal policies and processes …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6-unique-payment-situations