Search

State Comptroller DiNapoli Releases Municipal & School Audits

… City of Glens Falls – Sexual Harassment Prevention (SHP) Training (Warren County) SHP training was not provided to all employees and any elected … seven elected officials did not complete the annual SHP training. Additionally, the city excluded seasonal employees …

https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-2

Amusement Park and Fair Ride Safety

… Division’s Industry Inspection Unit (Unit) is responsible for inspecting rides at amusement parks, fairs, and other … set up at transient fairs) ride that is power-operated and for which an admission fee is charged, as well as any …

https://www.osc.ny.gov/state-agencies/audits/2014/10/06/amusement-park-and-fair-ride-safety

State Comptroller DiNapoli Releases Municipal Audits

… perform his financial duties and cannot provide support for almost $1.6 million in interfund loans. Although … did not prepare and file the annual financial reports for 2019 and 2020 with the Office of the State Comptroller in …

https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-municipal-audits-0

Village of Greenwich – Justice Court Operations (2014M-023)

… internal controls over the Court’s financial activity for the period June 1, 2012 through August 31, 2013. … with her manual cash records. The Court issues receipts for fines, fees and bail produced from its computerized …

https://www.osc.ny.gov/local-government/audits/justice-court/2014/05/30/village-greenwich-justice-court-operations-2014m-023

Examples from GASB Statement 34 - Sample City Statement of Revenues, Expenditures, and Changes in Fund Balances Governmental Funds

… Examples from GASB Statement 34 included in this bulletin, copyright by the … Norwalk, CT 06856 are reprinted by permission. Sample City Statement of Revenues, Expenditures, and Changes in Fund …

https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-1

State Comptroller DiNapoli Releases Municipal Audits

… did not perform an annual audit of the treasurer’s records for 2017 and 2018. The treasurer did not file required annual … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …

https://www.osc.ny.gov/press/releases/2020/05/state-comptroller-dinapoli-releases-municipal-audits

Compliance With Executive Order 88 – Energy Efficiency in State Buildings

… Objectives To determine if the Department of Corrections and Community … Supervision (DOCCS) has developed targets and plans to effectively meet its contributions toward Executive Order …

https://www.osc.ny.gov/state-agencies/audits/2020/01/30/compliance-executive-order-88-energy-efficiency-state-buildings

Allocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (Follow-Up)

… to its practice of not adjusting its billing to account for amended premiums reported by insurance carriers. The Department also lacked a method for carrying prior period balances forward to subsequent …

https://www.osc.ny.gov/state-agencies/audits/2021/05/27/allocation-billing-and-collection-expenses-administering-motor-vehicle-financial-security

Oversight of Nurse Hiring and Retention (Follow-Up)

… Health and Hospitals generally complied with its policies for the screening of its direct hire and temporary nurses, it … date, are fingerprinted so they can be properly monitored for potential criminal activity. We also identified numerous …

https://www.osc.ny.gov/state-agencies/audits/2020/01/03/oversight-nurse-hiring-and-retention-follow

DiNapoli: State Tax Revenues Down $3 Billion Through July

… Thomas P. DiNapoli. “The shift of the tax filing deadline from April to July this year added to the revenue uncertainty … numbers show more clearly the extent of the revenue damage from the pandemic, which is driving both unanticipated … billion, or 6.8 percent, lower than a year ago. Receipts from PIT withholding were 1 percent, or $133.1 million, below …

https://www.osc.ny.gov/press/releases/2020/08/dinapoli-state-tax-revenues-down-3-billion-through-july

State Comptroller DiNapoli Releases Municipal Audits

… the following local government audits have been issued. Danby Fire District – Claims Audit (Tomkins County) The board …

https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-2

Controls Over Unclaimed Bottle Deposits (Follow-Up)

… included in our initial audit report, Controls Over Unclaimed Bottle Deposits (Report 2016-S-96 ). Background The … 19, 2017, determined that the Department deposited all funds received into the General Fund, as required. However, …

https://www.osc.ny.gov/state-agencies/audits/2019/10/15/controls-over-unclaimed-bottle-deposits-follow

Benefit Eligibility Assessment Process

… a Client is determined to be ineligible, denying, reducing or terminating the Client's benefits. As a last resort, … hearings had either been resolved prior to the hearings or HRA had withdrawn its initial determination; HRA … at Fair Hearings due to insufficient case preparation or inaccurately prepared supporting documents; and The …

https://www.osc.ny.gov/state-agencies/audits/2014/05/28/benefit-eligibility-assessment-process

Community College Safety Reporting (2015-MS-2)

… Annual Security Report (ASR) disclosing information about college safety policies, procedures and crime statistics. … colleges must maintain and make publicly available a daily crime log and must submit crime statistics to the …

https://www.osc.ny.gov/local-government/audits/community-college/2015/08/28/community-college-safety-reporting-2015-ms-2

Length of Service Award Programs (2014-MS-1)

… , and West Seneca Fire District No. 5 [pdf] . Purpose of Audit The purpose of our audit was to determine if fire … and municipalities were awarding Length of Service Award Program (LOSAP) service credits to volunteer … Fire districts and municipalities have the option to offer pension-like benefit programs – LOSAPs – to facilitate the …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/06/length-service-award-programs-2014-ms-1

Accounts 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-sequence

Metro Therapy, Inc. – Compliance With the Reimbursable Cost Manual

… Therapy) were calculated properly, documented adequately, and allowable pursuant to the State Education Department’s … Background Metro Therapy is based in Hauppauge, New York and provides Special Education Itinerant Teacher (SEIT) … $357,063 in excessive allocations of salaries and fringe benefits to the SEIT program; $185,512 in compensation paid …

https://www.osc.ny.gov/state-agencies/audits/2014/12/29/metro-therapy-inc-compliance-reimbursable-cost-manual

Opinion 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-88-15