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Opinion 2002-15
… Comp No. 89-61, p 135; 1980 Opns St Comp No. 80-334, p 98; Incorporated Village of Ardsley v Town of Greenburgh , 79 … powers, exempt properties in that portion of a town within incorporated villages from real property taxes for particular … to certain administrative expenses [e.g., utility and service charges] "peculiarly and exclusively" applicable to a …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15-0Opinion 2002-15
… Comp No. 89-61, p 135; 1980 Opns St Comp No. 80-334, p 98; Incorporated Village of Ardsley v Town of Greenburgh , 79 … powers, exempt properties in that portion of a town within incorporated villages from real property taxes for particular … to certain administrative expenses [e.g., utility and service charges] "peculiarly and exclusively" applicable to a …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15DiNapoli Honors Caribbean Leaders
… Voltaire Marcelin, poet, painter, actress; Angela Yee, host of Power 105.1’s The Breakfast Club; and the Brooklyn … and she has performed internationally. Angela Yee is a host of the nationally syndicated morning show The Breakfast …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-honors-caribbean-leadersAudits
… of our audits: a concise summary called the Taxpayers’ Guides to Audits; and the entire audit report. See Reports …
https://www.osc.ny.gov/state-agencies/auditsUnderstanding the Audit Process
… The Audit Process at a Glance Opening Conference: Audit team and auditee officials discuss the audit. Preliminary Audit Survey: Audit team gains an initial understanding of organizational and … refine the audit objective(s). Fieldwork Phase: Audit team examines the organizational and program information in …
https://www.osc.ny.gov/state-agencies/audits/understanding-audit-processAudits of Local Governments: About Our Audits
… the United States Government Accountability Office (GAO) Yellow Book [pdf] , performance audits are designed to do the … period January 1, 2024 through December 31, 2024 in March 2025. The Division received a pass rating, the highest level …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-about-our-auditsJanuary 2001: Accounting & Reporting of Expendable and Non-expendable Trusts
… are accounted for and reported in the fiduciary funds, TE Fund (Expendable) and TN Fund (Non Expendable). GASB … municipality or school district: Expendable Trust Fund TE changes to Miscellaneous Special Revenue Fund CM. … organizations or other governments: Expendable Trust Fund TE changes to Private Purpose Trust Fund TE. Nonexpendable …
https://www.osc.ny.gov/local-government/publications/january-2001-accounting-reporting-expendable-and-non-expendable-trustsLiverpool Public Library - Board Oversight and Leave Accruals (2018M-126)
Determine whether the Board provided adequate oversight of the Library’s financial operations and whether officials accurately paid employees for leave time.
https://www.osc.ny.gov/files/local-government/audits/pdf/liverpool.pdfProtecting our Elderly Population: Select Elder Care Program Audits (2021-2023)
New York State has the fourth-largest population of older adults in the United States, with over 3.3 million New Yorkers age 65 and older (about 17 percent of the population).
https://www.osc.ny.gov/files/reports/pdf/select-elder-care-program-audits-2021-2023.pdfState Contract and Payment Actions in November
… New York $11.5 million with Complete Book and Media Supply LLC for online books, media and publication subscriptions. … to replace roofs at Cape Vincent Correctional Facility in Jefferson County. Governor’s Office of Employee Relations … of a new visitor center at Bayard Cutting Arboretum State Park in Suffolk County. $1.9 million with B&B Contracting …
https://www.osc.ny.gov/press/releases/2022/12/state-contract-and-payment-actions-novemberState Contract and Payment Actions in June
… for charges, and improper payments. More information on these contracts and payments is available at … for pavement resurfacing and the jacking of three bridges on the Thruway in Westchester County. $1.6 million with … with ELQ Industries Inc. for asphalt concrete resurfacing on I-684 in Westchester County. $11.7 million with Henningson …
https://www.osc.ny.gov/press/releases/2021/07/state-contract-and-payment-actions-junePoughkeepsie City School District - Extra-Classroom Activities and Information Technology Assets (2019M-15)
… Determine whether the Board provided adequate oversight of extra-classroom activity (ECA) finances and properly … Determine whether the Board provided adequate oversight of extraclassroom activity ECA finances …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/poughkeepsie-city-school-district-extra-classroom-activities-andDiNapoli Statement on Special Education Provider Guilty Plea in Federal Court
… today issued the following statement on the guilty plea to mail fraud in federal court by Cheon Park, the owner of … DiNapoli’s office. “Cheon Park blatantly enriched himself to the tune of millions of dollars and deprived children with … plea today stands as a warning for those who attempt to cheat taxpayers and exploit gaps in oversight. I’d like to …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-statement-special-education-provider-guilty-plea-federal-courtAudits of Local Governments: The Audit Process
… districts and BOCES by OSC. Entrance Conference: The audit team discusses the audit process with local government management. Preliminary Audit Survey: The audit team conducts a survey of organizational and operational … supervises the day-to-day activities of the onsite audit team. Preliminary Audit Findings: The audit team and local …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-audit-processCity of Ogdensburg – Budget Review (B3-16-20)
… $1 million for general fund operating expenses and a tax rate increase of 10.55 percent, and another that did not … for operating expenses, but included a 31.8 percent tax rate increase. Neither option included the appropriation … option. The budget option with the 31.8 percent property tax increase would put the City at approximately 97.5 percent …
https://www.osc.ny.gov/local-government/audits/city/2016/12/07/city-ogdensburg-budget-review-b3-16-20Pompey Hill Fire District – Financial Management (2021M-136)
… after the close of the fiscal year and annual independent audits are performed. District officials generally agreed …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/11/05/pompey-hill-fire-district-financial-management-2021m-136Town of Berne – Board Oversight (2021M-77)
… complete report - pdf ] Audit Objective Determine whether the Town of Berne (Town) Board provided adequate oversight of financial operations. Key Findings The Board did not provide adequate oversight of financial … under New York State Town Law (Town Law) by authorizing the Supervisor to pay all expenditures without prior audit. …
https://www.osc.ny.gov/local-government/audits/town/2021/09/17/town-berne-board-oversight-2021m-77New York State Accounting System User Procedures Manual
… Volume Name ACCOUNTING CODES MANUAL Volume VIII Date 4/1/12 Section Name Originating Agency Codes Section 3.1190 … 01200 DIV OF PROBATION & CORRECT. ALT. 01300 ADIRONDACK PARK AGENCY 01310 OFFICE OF REAL PROPERTY SERVICES 01360 NYS … COURT 10TH JUD DIST 05200 OCA NY CITY ADMIN JUDGE 05210 NEW YORK CITY-CIVIL COURT 05215 NYC-CRIMINAL COURT 05220 …
https://www.osc.ny.gov/state-agencies/guidance/new-york-state-accounting-system-user-procedures-manualA Summary of Audits Identifying Out-of-Network Providers Engaged in Routine Waiving (2016-D-1)
The New York State Health Insurance Program (NYSHIP), administered by the State Department of Civil Service (Civil Service), is one of the nation’s largest publ
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-16d1.pdfImproving Government Efficiency and Effectiveness - Lessons Learned from Past OSC Audits
This report summarizes select audits that highlight SGA’s efforts to promote fiscal responsibility and brings renewed attention to ideas that could result in cost savings or revenue enhancements for the State and New York City.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/improving-government-efficiency-and-effectiveness.pdf