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Town of Milford – Financial Condition (2013M-355)
… Purpose of Audit The purpose of our audit was to assess the Town’s financial condition for the period … recurring revenues. The Board used unexpended fund balance to finance the Town’s increasing expenditures. The Board did … used an interfund transfer from the town-wide general fund to finance operations for the part-town highway fund in 2013. …
https://www.osc.ny.gov/local-government/audits/town/2014/03/21/town-milford-financial-condition-2013m-355Payments Allowed in Advance of Audit – Improving the Effectiveness of Your Claims Auditing Process
… generally may, by resolution, authorize payment in advance for public utility services, postage, freight and express … In addition, the governing board may generally establish petty cash funds and authorize petty cash payments in advance of …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/payments-allowed-advance-auditTown of Franklin – Financial Condition (2018M-8)
… Board effectively monitored the Town’s financial condition for the period January 1, 2016 through December 31, 2017. … an elected five-member Town Board. Budgeted appropriations for 2018 total approximately $1.7 million. Key Findings Since … reliance on TOV Highway fund balance as a financing source for recurring expenditures. The Supervisor should provide the …
https://www.osc.ny.gov/local-government/audits/town/2018/03/23/town-franklin-financial-condition-2018m-8Town of Davenport - Transparency (2018M-85)
… maintain a complete and up-to-date record of the Board’s meetings. The Board did not conduct a thorough and deliberate …
https://www.osc.ny.gov/local-government/audits/town/2018/08/31/town-davenport-transparency-2018m-85DiNapoli: Bombay Clerk Sentenced for Pocketing Justice Court Fees
… A North Country court clerk was sentenced yesterday for … A North Country court clerk was sentenced yesterday for …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-bombay-clerk-sentenced-pocketing-justice-court-feesDivision of Housing and Community Renewal No. DH-130
… Purpose: The purpose of this bulletin is to inform the Division of Housing and Community Renewal of … provides for payment of performance advances on April 1 to eligible DC 37 RRSU employees based on the 2022 Salary … 001-032) and NS positions (Grade 600) which are equated to a grade (Grade 001-032) and whose annual salary is below …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-130-april-2024-district-council-37-dc-37-performanceMedicaid Program – Overpayments of Ambulatory Patient Group Claims
… (Department) in an effort to more accurately pay providers for services rendered. Prior to the APG implementation, … services were paid under an all-inclusive reimbursement model. The patient's condition and complexity of service were … to deny claims with the prohibited rate code combinations. For example, Medicaid paid a provider $149 for a clinic visit …
https://www.osc.ny.gov/state-agencies/audits/2013/08/20/medicaid-program-overpayments-ambulatory-patient-group-claimsTotalEnergies Offshore Wind Letter
As Trustee of the New York State Common Retirement Fund (Fund), one of the largest public pension funds in the United States, which holds and invests the assets of the New York State and Local Retirement System on behalf of its 1.2 million members, retirees, and beneficiaries, and as an investor in
https://www.osc.ny.gov/files/common-retirement-fund/pdf/totalenergies-offshore-wind-letter-050626.pdfDynamic Center Inc. – Compliance With the Reimbursable Cost Manual
… June 30, 2012. Background Dynamic Center Inc. (Dynamic) is a State Education Department (SED)-approved special … between the ages of three and five years. Dynamic is reimbursed for SEIT Program services through rates set by SED. Dynamic’s reimbursement rate is based on financial information, including costs, it …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/dynamic-center-inc-compliance-reimbursable-cost-manualState Comptroller DiNapoli and Manhattan D.A. Bragg Announce Indictment of Former NYU Director of Finance for $3.5M Fraud
… an approximately $3.5 million 6-year fraud relating to two New York University (“NYU”) programs. TAPPE used her … Equity and Transformation of Schools (the “Metro Center”) to divert approximately $3.5 million intended for minority … women owned businesses. She ultimately routed $3.3 million to bank accounts held by two shell companies TAPPE created, …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-and-manhattan-da-bragg-announce-indictment-former-nyu-director-finance-35mCity of Yonkers – Budget Review (B22-6-5)
… its proposed budgets for the next fiscal year to the State Comptroller and the Commissioner of Education for … revenue, such as appropriated fund balance, one-time State funding, one-time Federal funding and sale of property, … at least $7.4 million. Relies on $12 million of additional State aid for services and expenses, which may not be …
https://www.osc.ny.gov/local-government/audits/city/2022/05/16/city-yonkers-budget-review-b22-6-5City of Amsterdam - Budget Review (B21-5-5)
… the City’s general, transportation, sewer and recreation funds accumulated as of June 30, 2018. Local Finance Law … Act (Act) of 2021. At this time, the timing of receipt of funds from the Act is uncertain. Once received, the funds will come with restrictions on what they can be used …
https://www.osc.ny.gov/local-government/audits/city/2021/05/07/city-amsterdam-budget-review-b21-5-5Localities’ Procurements of Paper Ballots
… Purpose To determine whether the State Board of Elections provided Local Election Boards with sufficient guidance to ensure that paper ballots were properly procured and the … To determine whether the State Board of Elections provided …
https://www.osc.ny.gov/state-agencies/audits/2015/03/30/localities-procurements-paper-ballotsCity of Lockport -- Budget Review (B1-15-20)
… year during which the debt incurred to finance the deficit is outstanding, the proposed budget for next succeeding … in 2016. The overtime appropriation in the proposed budget is less than the amount expended for the first nine months of … the adopted budget. Ensure the appropriation for overtime is reasonable. Approve the 10 percent increase in water rents …
https://www.osc.ny.gov/local-government/audits/city/2015/11/04/city-lockport-budget-review-b1-15-20Town of Philipstown – Financial Management (2024M-100)
… operations and used the Town’s general fund to pay for the Garrison Landing Water District’s (GLWD’s) operation and maintenance (O&M) costs. As a result, during the audit period, the Town’s residents paid … for GLWD operations. For example, although the Town had a GLWD water fund and budgeted approximately $20,000 for debt …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-philipstown-financial-management-2024m-100Village of Liberty – Financial Condition (2013M-109)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition … June 1, 2011, to May 31, 2013. Background The Village of Liberty is located in Sullivan County and has a population … Village of Liberty Financial Condition 2013M109 …
https://www.osc.ny.gov/local-government/audits/village/2013/10/04/village-liberty-financial-condition-2013m-109Village of Allegany – Vehicle Fuel (2012M-308)
Village of Allegany Vehicle Fuel 2012M308
https://www.osc.ny.gov/local-government/audits/village/2014/01/31/village-allegany-vehicle-fuel-2012m-308Town of Minetto – Financial Condition (2013M-284)
… of our audit was to review the Town’s financial condition for the period January 1, 2012, to July 31, 2013. Background … elected Board members, is the legislative body responsible for managing Town operations. The Town’s budgeted appropriations for the 2013 fiscal year are approximately $473,000 in the …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-minetto-financial-condition-2013m-284Town of Ellery – Justice Court (2014M-269)
… of Audit The purpose of our audit was to examine the Justice Court’s financial activity for the period January 1, … by an elected five-member Town Board and maintains a Justice Court with two Justices and a Court Clerk The Court … or appeared on the daily cashbook reports and monthly Justice Court Fund reports. The Justices did not perform …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/06/town-ellery-justice-court-2014m-269Oversight of Waste Tire Cleanup and Use of Waste Tire Fees (Follow-Up)
… Oversight of Waste Tire Site Cleanup and Use of Waste Tire Fees (Report 2018-S-43 ). About the Program Waste tires can … and recycling fee of $2.50 for each new tire sold. All fees are deposited into the Waste Management and Cleanup Fund … March 31, 2020, DEC received approximately $192 million in fees. DEC uses program cost centers to track expenses charged …
https://www.osc.ny.gov/state-agencies/audits/2020/09/15/oversight-waste-tire-cleanup-and-use-waste-tire-fees-follow