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State Comptroller DiNapoli Releases Municipal & School Audits
… and 69 collections totaling $57,426 were not recorded on a timely basis. In addition, officials did not properly …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-audits-0Comptroller DiNapoli Releases School Audits
… operating surpluses totaling approximately $1.5 million for this period. Despite the operating surpluses, the … reserves in accordance with statutory requirements. For the five fiscal years ending June 30, 2013, district … contract increases the likelihood that taxpayers have paid for goods and services that have not been received. … State …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-school-audits-0On-Time Performance
… Purpose To determine whether Staten Island Railway trains run on time … customers can connect with the Staten Island Ferry (Ferry) to Manhattan. SIR trains run 24 hours a day, seven days a …
https://www.osc.ny.gov/state-agencies/audits/2015/09/15/time-performanceState Agencies Bulletin No. 1377
… the new COA accounting structure in SFS will be available for testing Affected Employees The accounting, reporting and payroll distribution test data for employees paid through PayServ Background Over the past … well as the accuracy of the chartfield strings converted for testing. Sample Data Sample data of employees paid …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1377-new-york-state-payroll-system-payserv-conversion-statewide-financialInfrastructure Inspection and Maintenance (Follow-Up)
… Purpose To determine the extent of implementation of the seven … shortages have greatly inhibited the Corporation’s ability to address its priority maintenance needs. On April 1, 2016, …
https://www.osc.ny.gov/state-agencies/audits/2017/01/12/infrastructure-inspection-and-maintenance-followOpinion 96-18
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … of express statutory authority ( McCabe v Voorhis , 243 NY 401; Mills v Sweeney , 219 NY 213; Kupferman v Katz , 19 … purposes only and is not a recommendation of this Office with respect to any particular measure. September 18, …
https://www.osc.ny.gov/legal-opinions/opinion-96-18DiNapoli: Local Sales Tax Collections Up Over 12% in Second Quarter of 2022
… Local sales tax collections in New York state totaled more than $5.5 billion in the second quarter of 2022 (April-June), an increase of … continue to show positive results, but the lower growth in June bears watching,” DiNapoli said. “The slowdown …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-local-sales-tax-collections-over-12-second-quarter-2022New NY Broadband Program
… Objective To determine whether Empire State Development (ESD) has … Broadband Program (Program). The goal of the Program was to achieve statewide broadband availability by the end of … based, in part, on Federal Communications Commission (FCC) Form 477 Broadband Deployment data. The FCC data has known …
https://www.osc.ny.gov/state-agencies/audits/2022/07/01/new-ny-broadband-programState Comptroller DiNapoli Releases Municipal Audits
… employee leave records. Leave used and compensatory time (comp time) earned was not always properly recorded or … valued at approximately $900, were used but not deducted from employee leave records. Town of Locke – Financial … highway funds and water district were excessive, ranging from 89 percent to 536 percent of actual expenditures. The …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Statement on New York City Budget & Financial Plan
… recovery. The city’s outlook has improved, a result of some good fortune and more proactive planning, but it can do more to prepare for ongoing uncertainty and boost its … vacancies at major agencies , both opportunities I have highlighted in recent months. Stronger than projected …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-statement-new-york-city-budget-financial-planDiNapoli Urges New Yorkers to Spend Holiday Gift Cards
… property. DiNapoli urges recipients to read the fine print for details about the fees and expiration dates on any cards … charge inactivity fees unless the card has been inactive for at least 12 months. Gift cards cannot expire within the … the balance remaining on the card; and Replacement fees for lost or stolen gift cards. DiNapoli’s office is currently …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-urges-new-yorkers-spend-holiday-gift-cardsPurchasing and Procurement Practices (Follow-Up)
… The New York Racing Association, Inc. (NYRA) is a not-for-profit corporation that holds the exclusive franchise … December 31, 2022, NYRA spent approximately $385 million for the purchase of goods and services. The Agreement sets … and Procedures Manual (Manual) that included requirements for competitive bidding and the purchasing of goods and …
https://www.osc.ny.gov/state-agencies/audits/2024/01/18/purchasing-and-procurement-practices-followExecutive Order 111 – Requirements to Purchase Renewable Energy Summary of Implementation of Recommendations at 15 Audited Entities (Follow-Up)
… Purpose To assess the extent of implementation, as of January 10, 2013, of the 57 recommendations included in our series of … purchases ranged from 20 percent at the Department of Corrections and Community Supervision to a high of 88 percent …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/executive-order-111-requirements-purchase-renewable-energy-summary-implementationVolunteer Firemen’s Benevolent Association of North Tonawanda – Foreign Fire Insurance Tax Moneys (2014M-208)
… Purpose of Audit The purpose of our audit was to evaluate the Association’s use and reporting of foreign … Benevolent Association of North Tonawanda is located in the City of North Tonawanda and was established in 1903 by … The Association issued 106 benefit checks totaling $49,545 to members or their families during 2013. While the claim …
https://www.osc.ny.gov/local-government/audits/city/2014/10/31/volunteer-firemens-benevolent-association-north-tonawanda-foreign-fire-insurance-taxCopenhagen Fire Department – Controls Over Financial Activities (2015M-270)
… Key Findings The Board has not established an effective system of controls over the cash receipt and disbursement …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/copenhagen-fire-department-controls-over-financial-activitiesAwarding and Oversight of Statewide Interoperable Communications Grants (Follow-Up)
… Purpose To determine the extent of implementation of the three … and Emergency Services (Division) awarded contracts to entities that met eligibility requirements and provided …
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/awarding-and-oversight-statewide-interoperable-communications-grants-followMedgar Evers College – Controls Over Bank Accounts (Follow-Up)
… Purpose To determine the extent of implementation of the two recommendations included in our initial report, … to provide information on any actions that are planned to address the unresolved issues discussed in this review. … …
https://www.osc.ny.gov/state-agencies/audits/2017/11/29/medgar-evers-college-controls-over-bank-accounts-followDepartment of Labor Examination of Unemployment Insurance Benefit Payments January 1, 2017 – December 31, 2017
… Purpose The objectives of our examination were to determine whether: (i) … Insurance (UI) benefit payments approved by the Department of Labor (Department) were appropriate; and (ii) the … current and prior year data analytics. Background As part of our Office’s audit of the Department’s UI program, we …
https://www.osc.ny.gov/state-agencies/audits/2018/11/19/department-labor-examination-unemployment-insurance-benefit-payments-january-1-2017Helping Hands School – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by Helping Hands School (Helping Hands) on its Consolidated Fiscal Report … To determine whether the costs reported by Helping Hands School (Helping Hands) on its Consolidated Fiscal Report …
https://www.osc.ny.gov/state-agencies/audits/2016/05/13/helping-hands-school-compliance-reimbursable-cost-manualAdministration of Fellowship Leaves (Follow-Up)
… of New York (CUNY) instructional staff were awarded for authorized purposes and in compliance with all applicable … and the integrity of CUNY’s fellowship leave program. For example, there was no single comprehensive record …
https://www.osc.ny.gov/state-agencies/audits/2016/02/17/administration-fellowship-leaves-follow