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Town of Webb Union Free School District – Financial Management (2022M-53)

… Webb Union Free School District (District) Board (Board) and District officials adopted realistic budgets and properly managed fund balance in accordance with statute. Key Findings The Board and District officials did not adopt realistic budgets and … of Webb Union Free School District District Board Board and District officials adopted realistic budgets and properly …

https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/town-webb-union-free-school-district-financial-management-2022m-53

Collection of Petroleum Business Tax and Motor Fuel Excise Tax (Follow-Up)

… report, Collection of Petroleum Business Tax and Motor Fuel Excise Tax ( 2018-S-28 ). About the Program Petroleum … is paid by registered distributors of applicable types of fuel at a cents-per-gallon rate at different points in the … the product involved. Fuels subject to PBT include motor fuel and highway diesel fuel, among others. Effective January …

https://www.osc.ny.gov/state-agencies/audits/2022/06/08/collection-petroleum-business-tax-and-motor-fuel-excise-tax-follow

XII.5.H Appropriate Payment Amounts – XII. Expenditures

… SECTION OVERVIEW AND POLICIES In accordance with Article 7, Section 109 of the State … Finance Law, Business Units cannot submit a voucher for payment unless goods or services and a proper invoice have been received. Process and Document Preparation: With … In accordance with Article 7 Section 109 of the State Finance …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5h-appropriate-payment-amounts

Resources and Responsibilities: New York State’s Environmental Funding

… one of many areas where State spending has been curtailed, was down by more than $105 million from the previous year. Over … pollution. These events have forced municipalities to shut off water intakes serving public water supplies, and can …

https://www.osc.ny.gov/reports/resources-and-responsibilities-new-york-states-environmental-funding

County of Rockland – Budget Review (B20-6-13)

… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2021 fiscal year are reasonable. Background The County of Rockland, located in the downstate area and bordered by … The purpose of our budget review was to determine whether the significant …

https://www.osc.ny.gov/local-government/audits/county/2020/11/13/county-rockland-budget-review-b20-6-13

City of Troy – Budget Review (B20-5-11)

… [ read complete report ] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2021 fiscal year are reasonable. Background The City of Troy, located in Rensselaer County, is authorized to issue … The purpose of our budget review was to determine whether the significant …

https://www.osc.ny.gov/local-government/audits/city/2020/11/06/city-troy-budget-review-b20-5-11

Oversight of Industrial Hemp (Follow-Up)

… of implementation of the three recommendations included in our initial audit report Oversight of Industrial Hemp … the Program Industrial hemp is an expanding commodity in the United States, as both the stalk and seed can be used … Agricultural Act of 2014 was signed into federal law and, in part, authorized institutions of higher education and …

https://www.osc.ny.gov/state-agencies/audits/2021/07/16/oversight-industrial-hemp-follow

Rockland County – Budget Review (B21-6-12)

… are reasonable. The County’s proposed budget includes a tax levy of $143,878,300. Key Recommendation In adopting the … should be mindful of the legal requirement to maintain the tax levy increase to no more than the tax levy limit as permitted by law, unless it properly …

https://www.osc.ny.gov/local-government/audits/county/2021/11/12/rockland-county-budget-review-b21-6-12

City of Yonkers - Budget Review (B21-6-7)

… the significant revenue and expenditure projections in the City’s proposed budget for the 2021-22 fiscal year are … not to exceed $45 million to liquidate current deficits in the City School District’s general fund as of June 30, … the City’s budget: Continues to rely on $46.8 million in nonrecurring revenue, such as fund balance, one-time State …

https://www.osc.ny.gov/local-government/audits/city/2021/05/17/city-yonkers-budget-review-b21-6-7

DiNapoli Announces State Contract and Payment Actions For December 2016

… for calendar year 2016, DiNapoli’s office approved 19,407 contracts valued at $51.5 billion and approved nearly … protection. $580,000 with Northeast Association of Fish and Wildlife Resource Agencies for Northeast Wildlife … Office of Parks, Recreation and Historic Preservation $19.7 million for eight grants, including: $12.2 million to …

https://www.osc.ny.gov/press/releases/2017/01/dinapoli-announces-state-contract-and-payment-actions-december-2016

Responsiveness to Noise Complaints Related to New York City Nightlife Establishments (Follow-Up)

… Liquor Authority (SLA) had effectively addressed noise complaints related to nightlife establishments in New York … as a result, certain establishments with numerous noise complaints lodged against them continued to operate with … notice from public oversight authorities to address such complaints. Further, the audit found that when the SLA took …

https://www.osc.ny.gov/state-agencies/audits/2020/02/04/responsiveness-noise-complaints-related-new-york-city-nightlife-establishments-follow

Western Regional Off-Track Betting Corporation – Marketing and Promotional Program (2021M-65)

… report - pdf ] Audit Objective Determine whether the Western Regional Off-Track Betting Corporation (Corporation) … Determine whether the Western Regional OffTrack Betting Corporation Corporation …

https://www.osc.ny.gov/local-government/audits/off-track-betting/2021/09/23/western-regional-off-track-betting-corporation-marketing-and

Town of East Hampton - Budget Review (B21-7-11)

… General Part Town, Highway, Solid Waste/Recycling and Airport) as a cushion against unforeseen events. However, …

https://www.osc.ny.gov/local-government/audits/town/2021/11/08/town-east-hampton-budget-review-b21-7-11

City of Troy – Budget Review (B21-5-10)

… [ read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2021 fiscal year are reasonable. Background The City of Troy, located in Rensselaer County, is authorized to issue … The purpose of our budget review was to determine whether the significant …

https://www.osc.ny.gov/local-government/audits/city/2021/11/04/city-troy-budget-review-b21-5-10

Delaware-Chenango-Madison-Otsego (DCMO) Board of Cooperative Educational Services – Procurement (2021M-193)

… - pdf ] Audit Objective Determine whether the Purchasing Agent ensured that goods and services were procured in … policy and procedures. Key Findings The Purchasing Agent did not ensure that goods and services were procured in … as required by the Board-adopted policy. The Purchasing Agent could not provide documentation to support efforts were …

https://www.osc.ny.gov/local-government/audits/boces/2022/02/11/delaware-chenango-madison-otsego-dcmo-board-cooperative-educational-services

Changing Employers – Membership and Enrollment

… plans require service in a particular title. A special plan allows for retirement after 20 or 25 years of service, … change that would result in a change in their retirement plan, we strongly recommend any employees in this situation … their eligibility to continue in a PFRS 20- or 25-year plan. If a PFRS member accepts employment in a title or …

https://www.osc.ny.gov/retirement/employers/membership-enrollment/changing-employers

Compliance With Executive Order 88 – Energy Efficiency of State Buildings (Follow-Up)

… Objective To assess the extent of implementation of the three recommendations included in our initial audit … Compliance With Executive Order 88: Energy Efficiency of State Buildings ( 2018-S-62 ). About the Program Executive … To assess the extent of implementation of the three recommendations included in …

https://www.osc.ny.gov/state-agencies/audits/2020/10/15/compliance-executive-order-88-energy-efficiency-state-buildings-follow

Improper Fee-for-Service Payments for Services Covered by Managed Care (Follow-Up)

… which provide comprehensive medical services ranging from hospital inpatient care to physician and dental … services to enrollees; however, some services are excluded from the Plans’ benefit packages and paid separately through …

https://www.osc.ny.gov/state-agencies/audits/2021/02/11/improper-fee-service-payments-services-covered-managed-care-follow

Opinion 89-23

… utilize space in the village hall several times per month for nominal or no consideration. This is in reply to your … hall several times per month without consideration or for nominal consideration. General Municipal Law, §72-h … or department thereof, either without consideration or for such consideration and upon such terms and conditions as …

https://www.osc.ny.gov/legal-opinions/opinion-89-23

City of Yonkers – Budget Review (B24-6-6)

… its proposed budgets for the next fiscal year to the State Comptroller and the Commissioner of Education for … determined the City’s proposed budget: Continues to rely on $87.9 million in nonrecurring revenue, such as appropriated fund balance, one-time State funding and sale of property, to finance its …

https://www.osc.ny.gov/local-government/audits/city/2024/05/20/city-yonkers-budget-review-b24-6-6