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Town of Wawarsing – Napanoch Water District Rents and Assessments (2016M-186)
… which has approximately 13,000 residents, is governed by an elected five-member Town Board. Metered water revenue …
https://www.osc.ny.gov/local-government/audits/town/2016/09/30/town-wawarsing-napanoch-water-district-rents-and-assessments-2016m-186DiNapoli: Limited Regulation of Adult Day Care Programs Poses Potential Risks to Vulnerable Adults
… It currently monitors 17 programs that it directly funds through state contracts. Other programs are funded at … compliance with regulations by the SADS providers that it funds, either directly or through the county AAAs. Still, …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-limited-regulation-adult-day-care-programs-poses-potential-risks-vulnerable-adultsQuality of Internal Control Certification
… level of detail for two questions. The Division did not list the deficiencies discovered during its annual review of … supporting how the Division determined its reported list of high-risk areas – and one question that called for …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/quality-internal-control-certificationCity of Yonkers - Internal Controls Over Cash Collections (2018M-14)
Determine whether City officials effectively managed the City’s cash collection function.
https://www.osc.ny.gov/files/local-government/audits/pdf/yonkers-2018-14.pdfOpinion 93-6
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … General. February 22, 1993 Cornelius F. Healy Deputy State Comptroller … Whether a town and a village may enter …
https://www.osc.ny.gov/legal-opinions/opinion-93-6Bay Shore Union Free School District – Financial Condition and Audit of Claims (2015M-57)
… financial condition and claims auditing function for the period July 1, 2012 through June 30, 2014. Background … as of June 30, 2013. District officials have not developed a multiyear financial plan. The claims auditor did not report … available to appropriate to fund future budgets and retain a reasonable amount of unrestricted fund balance to address …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bay-shore-union-free-school-district-financial-condition-and-audit-claimsProcurement and Contracting Practices (Follow-Up)
… the procurement and contracting practices of the New York State Office of Information Technology Services (ITS), formerly known as the New York State Office for Technology, resulted in the best value for … instances, transgressions appeared to have been motivated by personal gain and may have violated the ethics standards …
https://www.osc.ny.gov/state-agencies/audits/2014/04/16/procurement-and-contracting-practices-followTown of North Collins - Recreation Department Cash Receipts (2020M-68)
… which precludes the Department and us from confirming all funds collected were recorded and deposited in a timely and …
https://www.osc.ny.gov/local-government/audits/town/2020/07/24/town-north-collins-recreation-department-cash-receipts-2020m-68Opinion 91-43
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … claims may be transferred to another town official only by local law subject to mandatory referendum. Ministerial … as checking for mathematical accuracy, may be delegated by town board resolution to a town official other than the …
https://www.osc.ny.gov/legal-opinions/opinion-91-43State Agencies Bulletin No. 1011
… production of replacement Form W-2s will now be completed by the Office of the State Comptroller (OSC). Agencies and OSC will no longer be … request a replacement of a Form W-2 for their employees, by submitting an email to the “tax and compliance” mailbox …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1011-new-procedures-replacing-2007-2008-prior-year-form-w-2s-wage-and-taxAm I Required to Have an Audit?
… that expends $750,000 or more in federally awarded funds in its fiscal year is also required to have an audit, …
https://www.osc.ny.gov/local-government/audits/am-i-required-have-auditOpinion 90-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … which is privately owned and almost entirely surrounded by private property, serves as a significant portion of a … which prohibits municipalities from giving or loaning money or property to or in aid of any individual or private …
https://www.osc.ny.gov/legal-opinions/opinion-90-4Government-Wide Financial Data – 2021 Financial Condition Report
… (cash basis). Each statement breaks down the activities of State government into two types: Governmental activities: … includes activities that are partially or fully supported by user fees. Statement of Net Position This statement … reports the change in net position, which is calculated by: Reducing the expenses of each of the State’s programs by …
https://www.osc.ny.gov/reports/finance/2021-fcr/government-wide-financial-dataGovernment-Wide Financial Data – 2022 Financial Condition Report
… when they are actually received or paid (cash basis). Each statement breaks down the activities of State government into … partially or fully supported by user fees. Statement of Net Position This statement reports: Assets; Deferred outflows of resources (the consumption of net assets applicable to a future reporting period); …
https://www.osc.ny.gov/reports/finance/2022-fcr/government-wide-financial-dataGloversville Enlarged City School District – Board Oversight and Information Technology (2013M-180)
… of financial operations and information technology (IT) for the period July 1, 2011, to March 31, 2013. Background … had been audited. One claim, totaling $48,998, was for a truck that had no documentation to show the purchase was … directly from the District’s bank account. The District does not have a written disaster recovery plan. The Treasurer …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/gloversville-enlarged-city-school-district-board-oversight-andCity of Beacon – Internal Controls Over Cash Receipts and Information Technology (2012M-224)
… The City of Beacon is located in Dutchess County, and has a population of approximately 15,500. The City Council is comprised of the Mayor and six Council members who are the legislative body … guidance and internal controls over the cash receipt function from waste water, park and recreation, or building …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/city-beacon-internal-controls-over-cash-receipts-and-information-technology-2012mEDSS - Release Notes
… Contract Reporter Exemption Requests (CRERs) for review and approval Limited Funding Requests are now a separate function on the home page under Procurement Record … OSC Approved Procurement Amount (including renewals) and Current Amendment Amount Only The .00 has been removed …
https://www.osc.ny.gov/state-agencies/contracts/edss-release-notesMonitoring of Construction Management (Follow-Up)
… Objective To assess the extent of implementation of the four … for buildings statewide. One component of its mission is to design and build facilities for State agencies and public …
https://www.osc.ny.gov/state-agencies/audits/2024/09/06/monitoring-construction-management-followMaximizing Drug Rebates for Health and Recovery Plans (Follow-Up)
… the Department regularly monitor the activities of its new rebate contractor to help ensure the accuracy of the drug …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/maximizing-drug-rebates-health-and-recovery-plans-followGovernment-Wide Financial Data – 2023 Financial Condition Report
… (cash basis). Each statement breaks down the activities of State government into two types: Governmental activities: … includes activities that are partially or fully supported by user fees. Statement of Net Position This statement … reports the change in net position, which is calculated by: Reducing the expenses of each of the State’s programs by …
https://www.osc.ny.gov/reports/finance/2023-fcr/government-wide-financial-data