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Town of Edmeston – Supervisor's Records and Reports (2017M-13)
… Purpose of Audit The purpose of our audit was to assess the completeness and accuracy of the Town’s records … The Town of Edmeston is located in Otsego County and has a population of approximately 1,800. The Town is governed by … systems for the Town's funds that were not set up to properly account for transactions by individual funds. The …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-edmeston-supervisors-records-and-reports-2017m-13Accounts Payable Advisory No. 12
… XII, Section 6.Q - Paying and Reconciling Procurement Card Charges , Section 6.Q.- Paying and Reconciling Travel Card Changes and Section 6.Q - Paying and Reconciling Non-Employee Travel (NET) Card Changes with the following added information: In order …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/12-citibank-account-numbers-invoice-fieldMill Neck Manor School for the Deaf – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by the Mill Neck Manor School for the Deaf (Mill Neck School) on its Consolidated Fiscal Reports (CFRs) … the two fiscal years ended June 30, 2010. Background The Mill Neck School, located in Mill Neck, New York, provides …
https://www.osc.ny.gov/state-agencies/audits/2013/03/14/mill-neck-manor-school-deaf-compliance-reimbursable-cost-manualDual Employment
… the audit period. Another UCS employee who received a salary, and was under contract with UCS to provide legal … with management's knowledge. Key Recommendations The Inspector General of UCS should investigate the cases we … take appropriate actions as warranted, such as recovery of salary payments and adjustment of service credits for pension …
https://www.osc.ny.gov/state-agencies/audits/2013/12/18/dual-employmentKids Quality Care, Inc. – Compliance With the Reimbursable Cost Manual
… children. KQC leases office space in Manhattan for its business operations. In turn, KQC subleases to and shares … privately-owned special education company, Kids & the Training Institute (KTI). The New York City Department of … of the Manual pertaining to a less-than-arms-length business relationship with KTI, time and attendance records, …
https://www.osc.ny.gov/state-agencies/audits/2013/02/07/kids-quality-care-inc-compliance-reimbursable-cost-manualKids & the Training Institute, Inc. – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by Kids & the Training Institute, Inc. (KTI) on the Consolidated Fiscal … Determine whether costs reported by Kids the Training Institute Inc on CFR were properly calculated …
https://www.osc.ny.gov/state-agencies/audits/2013/02/07/kids-training-institute-inc-compliance-reimbursable-cost-manualMonitoring of Not-for-Profit Cemeteries for Fiscal Stability and Adequate Facility Maintenance (Follow-Up)
To determine the extent of implementation of the four recommendations included in our initial audit report Monitoring of NotforProfit Cemeteries for Fiscal Stability and Adequate Facility Maintenance 2016S79
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/monitoring-not-profit-cemeteries-fiscal-stability-and-adequate-facility-maintenance-followOpinion 91-33
… that "moneys posted as cash bail is and shall remain the property of the person posting it unless forfeited to the … it is our opinion that, consistent with the traditional property doctrine that interest follows principal, any …
https://www.osc.ny.gov/legal-opinions/opinion-91-33Collection of Lease and Permit Revenues (Follow-Up)
… recommendations made in our initial report, Assessment and Collection of Lease and Permit Revenues ( 2012-S-6 ). Background Our initial … (Department) was not collecting all unpaid lease and permit fees. At the time of our audit, the Department … four recommendations made in our initial report Assessment and Collection of Lease and Permit Revenues 2012S …
https://www.osc.ny.gov/state-agencies/audits/2015/04/07/collection-lease-and-permit-revenues-followLyons Central School District – Payroll 2022M-71
… complete report – pdf] Audit Objective Determine whether Lyons Central School District (District) officials ensured … Determine whether Lyons Central School District District officials ensured the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/09/lyons-central-school-district-payroll-2022m-71Weedsport Central School District – Procurement and Claims Audit (2021M-199)
… seek competition for purchases totaling $736,858 made from two vendors and purchases totaling nearly $1.4 million made … service providers. District officials paid $687,418 to two professional service providers without entering into a …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/weedsport-central-school-district-procurement-and-claims-audit-2021m-199Onondaga Central School District - Financial Condition Management and Fuel Records (2018M-181)
… fuel records were accurate and all fuel was accounted for. Key Findings The Board has maintained general fund … Adopt annual budgets that contain realistic estimates for appropriations. Ensure fuel inventory reconciliations are …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/07/onondaga-central-school-district-financial-condition-management-and-fuelVillage of Northville – Joint Youth Activity Program (2016M-339)
… through May 31, 2016. Background The joint youth activity program (Program) has been established by the Village of Northville to … for the overall financial management and safeguarding of Program resources. The Program serves approximately 110 … Village of Northville Joint Youth Activity Program 2016M339 …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/09/village-northville-joint-youth-activity-program-2016m-339Town of Shandaken – Employee Compensation and Benefits (2017M-289)
… Purpose of Audit The purpose of our audit was to determine whether Town officials … 1, 2016 through October 31, 2017. Background The Town of Shandaken is located in Ulster County. The Town is … paid for employee benefits are accurate and seek recovery of inappropriate payments. Periodically review accrued leave …
https://www.osc.ny.gov/local-government/audits/town/2018/04/13/town-shandaken-employee-compensation-and-benefits-2017m-289Village of Old Westbury – Justice Court (2017M-64)
… 2015 through September 30, 2016. Background The Village of Old Westbury is located in the Towns of Oyster Bay and North … Village of Old Westbury Justice Court 2017M64 …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/07/07/village-old-westbury-justice-court-2017m-64What is the Real Property Tax Cap?
… of inflation. (Individual property tax bills are based on various factors, and they may increase more than two … State Comptroller's Role . You can find tax cap reporting on Comptroller DiNapoli’s Open Book New York website. … Find information on Real Property Tax Cap below …
https://www.osc.ny.gov/local-government/property-tax-cap/what-real-property-tax-capComptroller DiNapoli and A.G. Schneiderman Announce Sentencing in $200,000 Fraud on Long Island
… Schneiderman originally accused Angelillo with falsifying business records for a series of emergency contracts with the state Office of General Services from 2010 to 2012 on state contracts for heating, ventilation, and air conditioning (HVAC) equipment, …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-and-ag-schneiderman-announce-sentencing-200000-fraud-long-islandState Fiscal Year 2022-23 Enacted Budget Analysis
… the FY 2023 Executive Budget Financial Plan Updated for 30-Day Amendments adjusted for provisions included in the … The Enacted Budget also includes new spending for child care, both to help stabilize providers and to expand … lump-sum capital appropriations were added, with little detail regarding intended purposes, such as: $800 …
https://www.osc.ny.gov/reports/state-fiscal-year-2022-23-enacted-budget-analysisDiNapoli Releases Analysis of State Financial Plan
… State Fiscal Year (SFY) 2022-23 Enacted Budget Financial Plan from the Division of the Budget (DOB) projects fiscal … and sustainability risks that could disrupt the Financial Plan that should be monitored closely. “Amidst tremendous … not be lost,” DiNapoli said. “While the state Financial Plan expects revenue growth to continue, economic risks are …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-releases-analysis-state-financial-planDiNapoli: Young People in NYC Still Face Double-Digit Unemployment
… continue to face double-digit unemployment, with young men experiencing the greatest challenges in finding work, … profound impact on young people of color and young men.” DiNapoli’s report found unemployment rates among young … DiNapoli’s report further found that nearly 24% of young men in the city remain unemployed. This is significantly …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-young-people-nyc-still-face-double-digit-unemployment