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Otisco Fire District – Financial Operations (2016M-415)
… the Board had adequate financial management procedures in place to annually report the District’s financial … the State, distinct and separate from the Town of Otisco in Onondaga County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/17/otisco-fire-district-financial-operations-2016m-415Islip Fire District – Disbursements (2020M-9)
… whether disbursements were made in compliance with New York State General Municipal Law and the District’s policies. Key Findings The Board: Made … Approved payment for 118 purchases totaling $38,563 made on District credit cards that did not have sufficient …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/05/islip-fire-district-disbursements-2020m-9Chestertown Fire District – Claims Processing (2016M-387)
Chestertown Fire District Claims Processing 2016M387
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/24/chestertown-fire-district-claims-processing-2016m-387Eaton No. 1 Fire District – Board Oversight (2024M-4)
… complete report – pdf] Audit Objective Determine whether the Eaton No. 1 Fire District (District) officials adequately … activities or maintain appropriate records and reports. The Board of Fire Commissioners (Board) did not: Ensure basic …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/17/eaton-no-1-fire-district-board-oversight-2024m-4Opinion 2000-12
… This opinion represents the views of the Office of the State … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST … supra; 1991 Opns St Comp No. 91-18, p 61; but see 30 Ed. Dept. Repts. Decision No. 12, 447, p 236). Further, we note …
https://www.osc.ny.gov/legal-opinions/opinion-2000-12United HealthCare – Overpayments for Services Provided by Long Island Bone and Joint, LLP
… and retired State, participating local government, and school district employees, as well as their dependents. The Empire …
https://www.osc.ny.gov/state-agencies/audits/2017/03/01/united-healthcare-overpayments-services-provided-long-island-bone-and-joint-llpEmpire BlueCross BlueShield – Controls Over Payments for Special Items
… totaling $885,680 for the items (or a 385 percent profit margin). Key Recommendations Enhance internal controls …
https://www.osc.ny.gov/state-agencies/audits/2017/06/22/empire-bluecross-blueshield-controls-over-payments-special-itemsDiNapoli: Fairport Audits Reveal Unauthorized Practices for Economic Development Agencies
… The Town of Perinton and the Fairport Central School District may not be equitably compensated for the loss of …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-fairport-audits-reveal-unauthorized-practices-economic-development-agenciesState Comptroller DiNapoli Releases Audits
… New York City Administration for Children’s Services (ACS) and the New York City Department of Youth and Community … and at risk youth. DiNapoli’s auditors found ACS officials failed to support that they ensured staff and … An audit released in September 2020 found DOT did not bill and collect the correct amounts for the consents, did …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… The division awarded SICG funding to qualified recipients in accordance with its requirements. The division assessed … auditors did identify certain process deficiencies in the areas of monitoring and documentation. Port Authority … property, but the AI is obsolete, having been last updated in October 1990. Auditors also found the AI does not reflect …
https://www.osc.ny.gov/press/releases/2017/08/state-comptroller-dinapoli-releases-auditsOpinion 90-57
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … Law, Article 11-A has been challenged (see Caruso v State of New York , Supreme Court, Albany County). January 8, …
https://www.osc.ny.gov/legal-opinions/opinion-90-57DiNapoli Announces Elliott Auerbach to Oversee Local Government Division
… appointed Elliott Auerbach as deputy comptroller for the Division of Local Government and School Accountability. Auerbach will …
https://www.osc.ny.gov/press/releases/2019/05/dinapoli-announces-elliott-auerbach-oversee-local-government-divisionOrleans County – Department of Social Services (2012M-222)
… Purpose of Audit The purpose of our audit was to examine two forms of temporary assistance provided by the … Social Services programs. In addition, we found that 10 out of 45 cases reviewed lacked certain documentation such as age, identity, income, shelter, or recertification. All 25 …
https://www.osc.ny.gov/local-government/audits/county/2013/01/18/orleans-county-department-social-services-2012m-222Opinion 97-19
… treasurer is an officer and stockholder (1991 Opns St Comp No. 91-8, p 18; 1989 Opns St Comp No. 89-32, p 74; 1986 Opns St Comp No. 86-7, p 11; 1979 Opns St Comp No. 79-146, p 28). We …
https://www.osc.ny.gov/legal-opinions/opinion-97-19Opinion 96-19
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … joint indebtedness with each other to finance the project (NY Const, art VIII, §1: Local Finance Law, §15.00[b]). … …
https://www.osc.ny.gov/legal-opinions/opinion-96-19Opinion 88-22
Whether construction costs of park facilities may be included as a part of the expense of sewer district improvements
https://www.osc.ny.gov/legal-opinions/opinion-88-22Schuyler Lake Fire District – Financial Activities (2022M-191)
audit, fire district, schuyler lake
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/schuyler-lake-fire-district-2022-191.pdfWest Webster Fire District – Financial Management (2023M-23)
audit, west webster, fire district
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/west-webster-fire-district-2023-23.pdfBellevue Fire District #9 – Procurement (2018M-5)
Bellevue Fire District #9 – Procurement (2018M-5)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-fire-2018-bellevue-district-9.pdfMidway Fire District – Internal Controls Over Financial Operations (2012M-210)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the District’s financial operations for the period January 1, 2011, to August 31, 2012. Background The District is a district … the Treasurer processes and pays certain claims prior to the Board’s audit. District officials passed a resolution …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/18/midway-fire-district-internal-controls-over-financial-operations-2012m-210