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DiNapoli: Critical Pre-School Special Education Services Not Reaching All Students Who Need Them
… in a solution. SED also does not collect any information on school districts’ waitlists to identify potential need … and said its Office of Special Education (OSE) is working on a long-term project for a real-time data system that the …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-critical-pre-school-special-education-services-not-reaching-all-students-who-need-themXIII.4.C Travel Mileage Rates – XIII. Employee Expense Reimbursement
… employees for business use of a personal vehicle based on the standard mileage allowance established by the Internal … ncreases-the-standard-mileage-rate-for-business-use-in-2025-key-rate-increases-3-cents-to-70-cents-per-mile Mileage rates … mileage: One for the standard, nontaxable mileage based on the IRS rate, and One for the supplemental, taxable …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4c-travel-mileage-ratesOversight of Selected Fiscal Aspects of Homeless Shelter Services (Follow-Up)
… Each contract proposal should include documentation of key elements of the review as well as the basis for the … the initial rates and renegotiate existing rates based on shelter occupancy and type (i.e., family or single adult) … There were no written standard operating procedures for key aspects of the procurement process, and we could not …
https://www.osc.ny.gov/state-agencies/audits/2020/05/06/oversight-selected-fiscal-aspects-homeless-shelter-services-followSelected Management and Operations Practices
… 2013 State of the State Address, sought to get more EVs on the road by raising awareness of the technology and making … million EV expansion initiative, EVolve NY. Through this key initiative, NYPA’s focus was on installing high-speed EV chargers in “key places along major highways and at the airports” and …
https://www.osc.ny.gov/state-agencies/audits/2022/02/04/selected-management-and-operations-practicesElba Central School District - Financial Management (2018M-96)
… effectively managed the District’s financial condition. 1 Key Findings The Board adopted budgets with overestimated … overfunded three reserves that totaled $2.1 million. Key Recommendations Adopt realistic budgets based on historical or other known trends. Review reserves to …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/elba-central-school-district-financial-management-2018m-96Town of Eden - Real Property Tax Exemptions (2018M-231)
… or obtain annual renewal documentation as required, to ensure the exemptions were in compliance with State or …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-eden-real-property-tax-exemptions-2018m-231Village of Hagaman – Claims Auditing (2022M-11)
… claims were properly audited and approved before payment. Key Findings Claims were not properly audited and approved … before payment. The Board did not: Date their signatures on claims upon review and approval. Ensure claims had … head approval. Pass resolutions approving claims. Key Recommendations Clerk-Treasurer should discontinue adding …
https://www.osc.ny.gov/local-government/audits/village/2022/06/17/village-hagaman-claims-auditing-2022m-11Charter School for Applied Technologies - Student Enrollment and Billing (2019M-60)
… school districts of residence are accurate and supported. Key Findings Appropriate proof of residency was not on file for 34 of the 60 students in our audit sample (57 … four additional student’s district of residence by $4,200. Key Recommendations Obtain proof of residency documentation …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/06/14/charter-school-applied-technologies-student-enrollment-and-billing-2019mVillage of Sackets Harbor – Budgeting and Financial Management (2020M-28)
… budgeted appropriations in the general, water and sewer funds exceeded actual expenditures by a total of $4.9 million …
https://www.osc.ny.gov/local-government/audits/village/2020/07/02/village-sackets-harbor-budgeting-and-financial-management-2020m-28Ramapo Catskill Library System – Procurement (2015M-84)
… for 2014 totaled approximately $4.4 million. Key Findings Library System officials did not seek competition when making purchases on behalf of the System’s member public libraries. Library … System officials have not adopted a purchasing policy. Key Recommendations Establish and implement a competitive …
https://www.osc.ny.gov/local-government/audits/library/2015/07/03/ramapo-catskill-library-system-procurement-2015m-84Fort Edward Union Free School District – Financial Condition (2015M-67)
… the 2014-15 fiscal year total approximately $10.7 million. Key Finding Although the Board adopted reasonable budgets that included realistic estimates based on historical or known trends, the District relied on the … as a result, the budgets were not structurally balanced. Key Recommendation District officials should monitor the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/fort-edward-union-free-school-district-financial-condition-2015m-67Town of Stockport – Disbursements (2013M-216)
… 2013 fiscal year are $433,291and $509,851, respectively. Key Finding The system of controls implemented by the Board … checks totaling $6,257 were issued and paid but were not on abstracts, and the Town could not account for five checks. … paid. However, they were not identified as voided checks. Key Recommendation Ensure all check numbers are accounted …
https://www.osc.ny.gov/local-government/audits/town/2013/09/27/town-stockport-disbursements-2013m-216Greater Southern Tier Board of Cooperative Educational Services – Capital Assets (2024M-35)
… properly monitored and accounted for capital assets. Key Findings BOCES officials did not properly monitor and … $65,400, did not have required asset tags, were not on the inventory asset list and/or had incorrect locations on … the inventory list but was disposed of in October 2018. Key Recommendations Ensure BOCES’ asset records are …
https://www.osc.ny.gov/local-government/audits/boces/2024/06/21/greater-southern-tier-board-cooperative-educational-services-capital-assets-2024mGlen Aubrey Fire Company – Board Oversight (2022M-139)
… Company officials disagreed with certain findings in our report but indicated they plan to initiate corrective … B includes our comments on issues Company officials raised in their response. … Determine whether the Glen Aubrey Fire …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/12/09/glen-aubrey-fire-company-board-oversight-2022m-139Town of Kirkwood – Justice Court Operations (2016M-414)
Town of Kirkwood Justice Court Operations 2016M414
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-kirkwood-justice-court-operations-2016m-414Town of Clarence Industrial Development Agency – Project Approval and Monitoring (2020M-97)
… Agency (CIDA) properly approved and monitored projects. Key Findings The Board did not properly approve or monitor … transparent to the public by posting required documents on CIDA’s website. The Board and officials did not ensure … accurate before submitting it to State oversight agencies. Key Recommendations Approve projects that include measurable …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2021/09/10/town-clarence-industrial-development-agency-projectTown of Mayfield - Town Clerk (2016M-29)
… for 2015 totaled approximately $1.9 million. Key Findings The Clerk did not record, deposit, disburse and … bank reconciliations or accountabilities to compare cash on hand with outstanding liabilities. The Board did not provide adequate oversight of the Clerk’s activities. Key Recommendations Accurately record all collections in the …
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-mayfield-town-clerk-2016m-29Town of Petersburgh – Internal Controls Over Selected Financial Operations and the Justice Court (2015M-169)
The purpose of our audit was to review various selected financial operations and the Justice Court for the period January 1 2013 through August 31 2014
https://www.osc.ny.gov/local-government/audits/justice-court/2015/12/24/town-petersburgh-internal-controls-over-selected-financial-operations-andCity of New Rochelle - Elevator Inspections (2018M-62)
… City of New Rochelle’s (City) local law, as applicable. Key Findings Although the City’s Elevator Master List … these property owners. Bureau officials did not follow up on violations/ deficiencies on the inspection reports … such as no emergency phone and no fire extinguisher. Key Recommendations Identify, track and monitor elevators and …
https://www.osc.ny.gov/local-government/audits/city/2018/11/30/city-new-rochelle-elevator-inspections-2018m-62NYS Comptroller DiNapoli and the Fire and Police Pension Association of Colorado Statements on Proposed Settlement of Boeing Lawsuit
… P. DiNapoli and the Fire and Police Pension Association of Colorado (FPPA) issued the following statements today regarding the proposed settlement of their derivative lawsuit against the directors of The … DiNapoli, as trustee of the New York State Common Retirement Fund, and the FPPA were appointed co-lead …
https://www.osc.ny.gov/press/releases/2021/11/nys-comptroller-dinapoli-and-fire-and-police-pension-association-colorado-statements-proposed