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Opinion 92-39
… governmental authority or provision of general public services. It further noted that the costs of the consolidated … entitled only to a single vote. December 29, 1992 Mahlon R. Perkins, Esq., Town Attorney Town of Dryden … Whether …
https://www.osc.ny.gov/legal-opinions/opinion-92-39Village of Round Lake – Budgeting Practices and Financial Condition (2015M-26)
… a population of approximately 620. The Village is governed by an elected five-member Board of Trustees. Budgeted …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-round-lake-budgeting-practices-and-financial-condition-2015m-26State Agencies Bulletin No. 1972
… limits for employees enrolled in the New York State Deferred Compensation Plan for calendar year 2022: The regular yearly contribution amount for Deferred Compensation will increase from $19,500.00 to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1972-deferred-compensation-maximum-contribution-limits-calendar-year-2022Southern Westchester Board of Cooperative Educational Services – Information Technology (2024M-38)
… personal, private and sensitive information or disable the network. 16 IT assets could not be traced to or from … system and 40 IT assets were not properly recorded in the system. Key Recommendations Develop written procedures …
https://www.osc.ny.gov/local-government/audits/boces/2024/08/09/southern-westchester-board-cooperative-educational-services-information-technologyOpinion 2001-11
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. …
https://www.osc.ny.gov/legal-opinions/opinion-2001-11Lancaster Central School District – Financial Condition (2016M-101)
… operations. District officials have not developed a plan to ensure that debt reserve funds are used for related … Ensure the debt reserve is used to pay related debt as required. Update the existing reserve policy by indicating …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lancaster-central-school-district-financial-condition-2016m-101Buffalo Collegiate Charter School – Credit Cards (2022M-69)
… whether Buffalo Collegiate Charter School (School) credit card charges were properly approved, adequately supported, and for School purposes. Key Findings Credit card charges were not always properly approved or adequately … charges were for School purposes. We reviewed 170 credit card charges totaling $128,070 and found supporting …
https://www.osc.ny.gov/local-government/audits/charter-school/2022/07/15/buffalo-collegiate-charter-school-credit-cards-2022m-69Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services – Budget Development (2022M-209)
… revenues totaling $41.2 million. This resulted in net operating surpluses totaling more than $24 million …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-budgetCity of Johnstown – Financial Management (2020M-134)
… accurate accounting records. The Treasurer filed the required annual financial reports late for fiscal years 2016 … financial condition. The Council did not adequately plan and monitor Emergency Medical Services (EMS) financial …
https://www.osc.ny.gov/local-government/audits/city/2021/03/19/city-johnstown-financial-management-2020m-134Town of Tompkins Fire District – Board Oversight (2023M-33)
… report – pdf] Audit Objective Determine whether the Town of Tompkins Fire District (District) Board of Fire Commissioners (Board) provided oversight of the District’s financial activities. Key Findings The …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/06/23/town-tompkins-fire-district-board-oversight-2023m-33Waterville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-111)
… ability to recover from an unexpected IT disruption. In addition to finding sensitive IT control weaknesses that …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/waterville-central-school-district-network-user-accounts-and-informationComptroller DiNapoli Releases School District Audits
… over the last three years despite having sufficient funds to finance the district’s increased costs. Homer … direct access to a district bank account to disburse funds. Officials also allowed payment of utilities totaling …
https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-district-audits-0DiNapoli: Former Medical Office Manager Pleads Guilty to Defrauding New York State Health Insurance Plan
… knowingly took advantage of the health insurance system to profit at her own expense. Financial crimes of any kind will …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-former-medical-office-manager-pleads-guilty-defrauding-new-york-state-health-insurance-planVillage of Walden – Financial Condition (2017M-255)
… appropriately managed the Village’s financial condition for the period June 1, 2016 through September 19, 2017. … of the Mayor and six Trustees. Budgeted appropriations for the 2017-18 fiscal year total approximately $7.7 million. …
https://www.osc.ny.gov/local-government/audits/village/2018/02/02/village-walden-financial-condition-2017m-255Seneca County – Water and Sewer Operations (2017M-4)
… customers and service providers, with clearly defined terms and expectations. Prepare a cost analysis to calculate …
https://www.osc.ny.gov/local-government/audits/county/2017/06/02/seneca-county-water-and-sewer-operations-2017m-4Report File Transactions (File Upload) – Enhanced Reporting
… Information) — for enrollment; Transaction 2 (Job Data) — for enrollment or status changes; Transaction 3 … using the Enrollment Dashboard. For instructions on hiring employees for the purpose of receiving a NYSLRS ID, … A Transaction 1 row must be included with a Transaction 2 (Job Data) row in the report file when enrolling or hiring an …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/report-file-transactions-file-uploadSullivan County – Fiscal Stress (2013M-81)
… of 77,547, is located in the southeastern part of New York State, and includes 15 towns and six villages. The County is … have suffered operational deficits. In addition, general fund balance is artificially inflated due to a $4.5 million … Key Recommendations Develop a plan to address the general fund’s overstated fund balance resulting from a very …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/sullivan-county-fiscal-stress-2013m-81Empire BlueCross – Improper Payments for Special Items Billed by Hospitals Within Long Island Health Network
… negotiates with hospitals. The hospital contracts include reimbursement fee schedules for inpatient and outpatient …
https://www.osc.ny.gov/state-agencies/audits/2019/11/29/empire-bluecross-improper-payments-special-items-billed-hospitals-within-long-island-healthNYC Finances Remain Strong But Out-Year Budget Gaps Have Grown
… which is intended to halt the deterioration of the subway system. How the MTA's next five-year capital program is …
https://www.osc.ny.gov/press/releases/2018/07/nyc-finances-remain-strong-out-year-budget-gaps-have-grownDiNapoli: More School Districts Take Initial Steps to Exceed Tax Cap
… initially planning to override New York’s property tax cap in 2016-17 has nearly doubled when compared to last … reported, indicated that they will seek an override of the tax cap. Last year, 3.5 percent, indicated plans to override the tax cap. Property tax levy growth for school districts is …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-more-school-districts-take-initial-steps-exceed-tax-cap