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DiNapoli Honored with National Leadership Award
… Award from the Association of Government Accountants at a ceremony in Washington, D.C. on Wednesday, Feb. 11. The … Award from the Association of Government Accountants at a ceremony in Washington DC on Wednesday Feb 11 …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-honored-national-leadership-awardOpinion 2002-15
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- … to Town Law §64(19) and Highway Law §327 are raised on a townwide basis. Similarly, as a rule, the cost of … building used for the offices of town officials is raised on a townwide basis. You ask whether the cost of expenses for …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15-0State Agencies Bulletin No. 863
… for all employees who are residents of NYC. In PayServ, employee tax withholdings are calculated based on the information in the employee’s Local Tax Data page. If an employee’s Tax Data page is not populated properly, the wage …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/863-new-york-city-nyc-reportable-wagesComptroller DiNapoli Releases State Audits
… found that the department did not place enough priority on ensuring that computer assets were properly controlled and … found that the department did not place enough priority on ensuring that computer assets were properly controlled and …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-state-auditsOpinion 93-18
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-93-18Opinion 91-25
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FIRE PROTECTION AND … of paid firefighters to salary increments or steps based on longevity and to holiday pay); (employment restrictions) … to holiday pay and to salary increments or steps based on longevity. You also ask whether a disabled retired …
https://www.osc.ny.gov/legal-opinions/opinion-91-25Opinion 94-19
… amendment or chapter 201 to suggest that the new sinking fund requirement is to apply to zero coupon bonds … discount bonds was added, in part, in recognition of the new additional restrictions on indebtedness issued on or …
https://www.osc.ny.gov/legal-opinions/opinion-94-19XVI.3.H Materiality – XVI. Financial Reporting
… Comptroller may subsequently, at its discretion, modify or may eliminate information deemed to be immaterial. Guide …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3h-materialityDiNapoli: New York's March 31 Cash Standing Above Projections, but Faces Significant Shortfall in Weeks
… According to a report released today by State Comptroller Thomas P. DiNapoli, New York closed out the state fiscal year on March 31 with cash-on-hand in the General Fund of $8.9 billion, or $2.4 billion above … in state payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest …
https://www.osc.ny.gov/press/releases/2020/04/dinapoli-new-yorks-march-31-cash-standing-above-projections-faces-significant-shortfall-weeksFood Metrics Implementation (Follow-Up)
To determine the extent of implementation of the two recommendations included in our initial audit report Food Metrics Implementation 2017S18
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/food-metrics-implementation-followCollege of Plattsburgh – Selected Employee Travel Expenses
… spend between $100 million and $150 million each year on travel expenses. These expenses, which are discretionary … in travel costs associated with these two employees. Key Findings Most of the expenses we examined were … his travel card for $177 of other inappropriate expenses. Key Recommendation Follow established travel guidelines to …
https://www.osc.ny.gov/state-agencies/audits/2013/04/25/college-plattsburgh-selected-employee-travel-expensesSubway Wait Assessment
… providing reliable service for its customers and federal, State, and local government partners. Performance measure … provided on the Dashboard. Key Recommendations Calculate system-wide WA performance based on all subway stations …
https://www.osc.ny.gov/state-agencies/audits/2020/09/03/subway-wait-assessmentCompliance With the Clery Act (Follow-Up)
… the public make informed decisions when choosing a college for educational or employment purposes. Our initial audit …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/compliance-clery-act-followColesville Fire District #1 – Internal Controls Over Financial Operations (2013M-276)
… Purpose of Audit The purpose of our audit was to examine internal controls over financial operations for … for the 2013 fiscal year. Key Findings The District does not have adequate financial policies and procedures. While the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/12/20/colesville-fire-district-1-internal-controls-over-financial-operationsThe Mitchell-Lama Program – Awarding Housing Units and Maintaining Waiting Lists (Follow-Up)
… in the methods used by HPD staff to place applicants on development waiting lists. Development officials often did … nor did they take corrective actions, when appropriate. Key Finding HPD officials made considerable progress … were partially implemented, and one was not implemented. Key Recommendation Officials are given 30 days after the …
https://www.osc.ny.gov/state-agencies/audits/2017/03/23/mitchell-lama-program-awarding-housing-units-and-maintaining-waiting-lists-followRailroad Bridge Inspection Program (Follow-Up)
… Background Our initial audit report, which was issued on December 9, 2013, determined whether the Department … provide specific safety information to the Commissioner. Key Finding The Department has made progress in implementing … partially implemented and one is no longer applicable. Key Recommendation Officials are given 30 days after the …
https://www.osc.ny.gov/state-agencies/audits/2016/10/04/railroad-bridge-inspection-program-followAssociation for the Advancement of the Blind and Retarded – Options for People Through Services Program
… (OPWDD) to the Association for the Advancement of Blind and Retarded (AABR) for the Options for People … an additional $65.8 million. Payments to AABR are based on rates set by OPWDD. Key Findings Based on a sample of paid claims, we concluded that payments by OPWDD to AABR …
https://www.osc.ny.gov/state-agencies/audits/2013/07/26/association-advancement-blind-and-retarded-options-people-through-services-programGilbertsville-Mount Upton Central School District – Fixed Assets (2021M-139)
… District has an increased risk that its assets could be lost, stolen or misused. Key Recommendations Ensure the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/22/gilbertsville-mount-upton-central-school-district-fixed-assets-2021m-139Fire Island Union Free School District – Claims Auditing (2023M-114)
… 10 claims totaling $10,980 were missing the audit checklist required by District procedure to verify that all …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/15/fire-island-union-free-school-district-claims-auditing-2023m-114Rockville Centre Union Free School District – Information Technology (2023M-140)
… did not monitor users’ compliance with the District’s AUP. Of the 37 network users we reviewed: Fifteen network users … that a user’s Internet browsing exposes the District to malicious software that may compromise data … information (PPSI) on District computers at greater risk of misuse or loss is increased. Key Recommendations Monitor …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/rockville-centre-union-free-school-district-information-technology-2023m