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Village of Owego – Clerk-Treasurer’s Office and Parking Tickets (2015M-30)
… 181 days. Key Recommendations Maintain separate accounting records and disbursement accounts for each fund and reconcile all cash balances in the accounting records to bank balances monthly. Ensure that the annual …
https://www.osc.ny.gov/local-government/audits/village/2015/05/29/village-owego-clerk-treasurers-office-and-parking-tickets-2015m-30Lowville Academy and Central School District – Financial Condition (2015M-220)
… from the District’s wind power agreement to reduce real property taxes, and the District’s unassigned fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/lowville-academy-and-central-school-district-financial-condition-2015mFriendship Central School District – Fund Balance and Reserves (2022M-55)
… School District (District) Board of Education (Board) and District officials properly managed fund balance and reserves. Key Findings The Board and District officials … points. The Board and District officials also overfunded one general fund reserve by $111,000. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/22/friendship-central-school-district-fund-balance-and-reserves-2022m-55Sea Breeze Volunteer Fire Association Inc. – Board Oversight (2018M-273)
… with the majority of applicable laws, bylaw provisions and good business practices. The Board did not: Enforce or … Develop or approve operating budgets or ensure proper accounting or financial records were prepared or maintained. … not maintained; cash receipts were not properly accounted for or safeguarded; the Treasurer managed only one of the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/02/19/sea-breeze-volunteer-fire-association-inc-board-oversightDiNapoli Releases Report on Municipalities Close to Exceeding Tax Limits
… or more of their CTL. By 2018, that number had risen to 20, with ten municipalities exhausting more than 90 percent … to withhold state aid in the amount of the excess. “These 20 local governments are in a challenging financial position … percent of their available limit. The cities of Jamestown (100 percent), Yonkers (92.7 percent), Lackawanna (90.9 …
https://www.osc.ny.gov/press/releases/2019/08/dinapoli-releases-report-municipalities-close-exceeding-tax-limitsOpinion 91-34
… or condition; (2) affecting public buildings, public property or the life, health, safety or property of the inhabitants of the political subdivision; and …
https://www.osc.ny.gov/legal-opinions/opinion-91-34Sexual Harassment Policy for the Office of the State Comptroller
… at which point the EEOC will issue a Right to Sue letter permitting the individual to file a complaint in …
https://www.osc.ny.gov/sexual-harassment-policyDiNapoli: New York Drug Overdose Deaths Surged During Pandemic
… must ensure an ongoing commitment of public resources and strategies, including new funding from legal settlements, and … document the effectiveness of evidence-based programs and strategies, the comprehensive plan proposes few metrics for …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-new-york-drug-overdose-deaths-surged-during-pandemicComptroller DiNapoli Releases School Audits
… are designed to help schools improve their financial management practices and ensure proper policies and … Brian Butry at 518-474-4015 or email: [email protected].ny.us . Depew Union Free School District – Financial … (2016M-268) BOCES officials did not establish formal fixed asset policies and procedures that provide clear guidance for …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-auditsDiNapoli: Number of New Yorkers Behind on Utility Bills Soared During Pandemic
… The devastating number of job losses caused by the COVID-19 pandemic caused a significant increase in the … the elevated number of New Yorkers who continue to have trouble paying their utility bills,” DiNapoli said. “Failure …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-number-new-yorkers-behind-utility-bills-soared-during-pandemicDiNapoli: Environmental Protection Fund Spending Reflects Historic State Commitment
… Disbursements from New York's Environmental Protection Fund (EPF), one of the state's most important funding sources for preserving open …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-environmental-protection-fund-spending-reflects-historic-state-commitmentDiNapoli: New York Sending More Tax Dollars to Federal Government Than it Gets Back
… than they paid. The average return for all states was $1.18 cents per tax dollar sent to Washington. In federal … of almost $9,700. Individual income taxes made up over $1.5 trillion, or 50.3 percent, of all taxes paid to the … of federal tax payments, while the state represented 6.1 percent of the nation's population in 2016. By far the …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-new-york-sending-more-tax-dollars-federal-government-it-gets-backAnnual Audit
… whether claims were appropriate and complied with the New York State Workers’ Compensation Law and mandated fee schedules. …
https://www.osc.ny.gov/state-agencies/audits/2017/06/02/annual-auditVII.2 Miscellaneous Receipts / Accounts Receivable Receipts Overview – VII. State Revenues and Appropriated Loan Receivables
Agencies receive revenue payments for a variety of reasons
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii2-miscellaneous-receipts-accounts-receivable-receipts/overviewOnline Services for Local Government
… districts. Provides the ability to filter and sort the online data display. Links to detail data reports and … time period and offers output to PDF and Excel. … List of online service available to local officals and the public that you …
https://www.osc.ny.gov/local-government/resources/online-services-local-governmentMedicaid Program – Improper Payments of Medicare Buy-in Premiums for Ineligible Recipients
… Medicare premium payments on behalf of recipients enrolled in the Medicare buy-in program. The audit covered Medicaid payments for individuals enrolled in the Medicare buy-in program for the period from January 1, …
https://www.osc.ny.gov/state-agencies/audits/2021/11/29/medicaid-program-improper-payments-medicare-buy-premiums-ineligible-recipientsCost-Saving Ideas: Overtime Planning and Management
… Reducing the cost of employee salaries and benefits by even a small percentage can result in significant savings. Employee salaries and benefits, including pension benefits, are large … of your annual budget dedicated to employee benefits and salaries, it’s important to be proactive in your approach to …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-overtime-planning-and-managementSignal Maintenance, Inspection, and Testing (Follow-Up)
… the Task Codes we examined. Signals also did not have an inventory system to account for all of the equipment (units) … us at the time that the EAM system would also manage inventory, but would take about three years to complete. Key …
https://www.osc.ny.gov/state-agencies/audits/2020/08/19/signal-maintenance-inspection-and-testing-followNational Directory of New Hires Data Security
… has met Federal requirements for securing National Directory of New Hires data. The audit covers the period … of managing these programs, the Office obtains National Directory of New Hires (Directory) data provided by the …
https://www.osc.ny.gov/state-agencies/audits/2016/07/18/national-directory-new-hires-data-securityHealth and Safety of Children in Foster Care
… the foster parent of abuse. ACS investigated and informed us that despite this being referenced in its own report, it …
https://www.osc.ny.gov/state-agencies/audits/2018/03/09/health-and-safety-children-foster-care