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DiNapoli: Local Sales Tax Growth Slows During First Half of 2019
… The weakness in 2019 growth is even more pronounced at the county level, with collections in 15 mostly upstate counties … along the eastern border of the state, from Putnam County to Washington County, saw fairly robust growth. Broome County …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-local-sales-tax-growth-slows-during-first-half-2019City of Jamestown – Internal Controls Over Selected Financial Operations (2013M-72)
… Purpose of Audit The purpose of our audit was to review the City’s internal controls over procurement and cash receipts … January 1, 2011, through January 31, 2013. Background The City of Jamestown is located in Chautauqua County and has a population of approximately 31,000. The City is governed by the City Charter, general laws of the …
https://www.osc.ny.gov/local-government/audits/city/2013/06/14/city-jamestown-internal-controls-over-selected-financial-operations-2013m-72Clinton Volunteer Fire Department, Inc. – Oversight of Financial Activities (2014M-142)
… internal controls over selected financial activities for the period January 1, 2011 through December 19, 2013. … Volunteer Fire Department, Inc. is a tax-exempt, not-for-profit corporation that provides fire protection services … members and the Executive Committee is responsible for oversight and financial management. From January 1, 2011 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/08/29/clinton-volunteer-fire-department-inc-oversight-financialDiNapoli: Tax Collections Exceed Projections Through First Half of Fiscal Year
… DiNapoli said. “While the current financial situation is positive, we still need to see how holiday sales and Wall … which was 4.3 percent, or $3.1 billion, over collections for the same period last year. Miscellaneous receipts … called Open Book New York ( http://www.openbooknewyork.com/ ). …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-tax-collections-exceed-projections-through-first-half-fiscal-yearBank Street College of Education – Compliance With the Reimbursable Cost Manual
… whether the costs reported by the Bank Street College of Education (Bank Street) on its Consolidated Fiscal Report … day to children with disabilities who are between the ages of three and five years. For purposes of this report, these programs are collectively referred to …
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/bank-street-college-education-compliance-reimbursable-cost-manualUnion Free School District of the Tarrytowns - Fixed Assets (2018M-185)
… agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/union-free-school-district-tarrytowns-fixed-assets-2018m-185County of Oswego Industrial Development Agency – Revolving Loan Programs (2014M-356)
… created to promote, develop, encourage and assist in acquiring, constructing, improving, maintaining or … certain types of facilities. The Agency, which was created in 1973 by the State Legislature, is governed by a …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/county-oswego-industrial-development-agency-revolving-loanRegistration and Enforcement of Automotive Service, Sales, and Salvage Facilities (Follow-Up)
… and Salvage Facilities ( 2016-S-71 ). Background The Department of Motor Vehicles (Department) is responsible for administering motor vehicle … junk and salvage facilities and licensing of inspection stations. The Department is also responsible for issuing and …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/registration-and-enforcement-automotive-service-sales-and-salvage-facilities-followFacility Oversight and Timeliness of Response to Complaints and Inmate Grievances
… if the State Commission of Correction (Commission) is fulfilling its responsibilities for the oversight of correctional facilities and for … 1, 2014 through July 19, 2017. Background The Commission is responsible for oversight of all 561 correctional … To determine if the State Commission of Correction is fulfilling its responsibilities for the oversight of …
https://www.osc.ny.gov/state-agencies/audits/2018/01/19/facility-oversight-and-timeliness-response-complaints-and-inmate-grievancesMedicaid Program – Overpayments of Hospitals' Claims for Lengthy Acute Care Admissions
… overpaid hospitals by reimbursing for higher levels of medical care than those actually provided to patients. The … March 31, 2010. Background Medicaid recipients in need of inpatient hospital care are provided a full range of necessary diagnostic, palliative and therapeutic care, …
https://www.osc.ny.gov/state-agencies/audits/2013/07/25/medicaid-program-overpayments-hospitals-claims-lengthy-acute-care-admissionsCollection of Special Hauling and Divisible Load Overweight Permit Fees (Follow-Up)
… of Special Hauling and Divisible Load Overweight Permit Fees (Report 2014-S-52 ). About the Program The … and reliability of roads and bridges. A special hauling permit is generally used to move a single piece of equipment … and fees collected, a lack of segregation of duties for permit transactions, and minimal oversight by management at …
https://www.osc.ny.gov/state-agencies/audits/2019/09/27/collection-special-hauling-and-divisible-load-overweight-permit-fees-followDiNapoli: Audit Finds Major Shortcomings in Oversight of School Safety Planning
… to make certain that the requirements under the Safe Schools Against Violence in Education (SAVE) Act were being met by school districts. … shootings across the country show the urgent need for schools to remain vigilant against threats to student and …
https://www.osc.ny.gov/press/releases/2019/04/dinapoli-audit-finds-major-shortcomings-oversight-school-safety-planningNiskayuna No. 2 Fire District – Length of Service Award Program (2015M-73)
… determine if the District awarded Length of Service Award Program (LOSAP) credits accurately for the period January 1, … officials did not review the entries in the computer program unless the points earned as indicated on the reports … Niskayuna No 2 Fire District Length of Service Award Program 2015M73 …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/31/niskayuna-no-2-fire-district-length-service-award-program-2015m-73Town of Wawarsing – Napanoch Water District Rents and Assessments (2016M-186)
… Purpose of Audit The purpose of our audit was to examine internal controls over water … January 1, 2014 through June 10, 2015. Background The Town of Wawarsing is located in Ulster County. The Town, which has … The purpose of our audit was to examine internal controls over water …
https://www.osc.ny.gov/local-government/audits/town/2016/09/30/town-wawarsing-napanoch-water-district-rents-and-assessments-2016m-186DiNapoli: Majority of Cities and Villages Statewide Below Fiscal Stress Threshold
… seven villages and three cities in New York in some level of fiscal stress in 2018. DiNapoli evaluated all non-calendar … public informed on the financial and demographic drivers of fiscal stress.” DiNapoli’s office evaluated 526 villages, … which has been in place since 2012, assesses levels of fiscal stress in local governments using financial …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-majority-cities-and-villages-statewide-below-fiscal-stress-thresholdTown of Rochester – Financial Condition and Highway Department Payroll (2015M-324)
… Purpose of Audit The purpose of our audit was to determine if Town officials established … January 1, 2010 through July 31, 2015. Background The Town of Rochester is located in Ulster County. The Town, which has … The purpose of our audit was to determine if Town officials established …
https://www.osc.ny.gov/local-government/audits/town/2016/06/24/town-rochester-financial-condition-and-highway-department-payroll-2015m-324Town of Cochecton - Fund Balance Management and Multiyear Planning (2018M-208)
… complete report - pdf] Audit Objective Determine whether the Board effectively managed fund balances and reserves for the general, highway and sewer district funds and has … project that 2018 sewer district expenditures will exceed the amounts budgeted by 41 percent and the fund will end 2018 …
https://www.osc.ny.gov/local-government/audits/town/2019/02/15/town-cochecton-fund-balance-management-and-multiyear-planning-2018m-208Town of Ausable – Water and Sewer District Financial Operations (2015M-274)
… of the districts. The Town did not enter into a written agreement with the Town of Chesterfield, which bills, … and sewer districts. Enter into a written intermunicipal agreement with the Town of Chesterfield. Ensure that …
https://www.osc.ny.gov/local-government/audits/town/2016/01/29/town-ausable-water-and-sewer-district-financial-operations-2015m-274DiNapoli: Sales Tax Collections Growth Slowed in First Half of 2015
… York State slowed to 1.6 percent in the first six months of 2015 from 3 percent growth in 2014 and was considerably … increased only 0.5 percent for the first six months of 2015, with many counties seeing a decline in their … grew by $91 million, or 2.7 percent in the first half of 2015, accounting for a substantial part of local sales tax …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-sales-tax-collections-growth-slowed-first-half-2015Drug and Alcohol Treatment Program – Provider Claiming of Depreciation Expenses (Follow-Up)
… of implementation of the three recommendations included in our initial audit report, Drug and Alcohol Treatment … We found providers inappropriately claimed $2,675,045 in depreciation expenses between January 1, 2010 and June 30, … OASAS has implemented all three recommendations contained in our original audit report. …
https://www.osc.ny.gov/state-agencies/audits/2018/09/05/drug-and-alcohol-treatment-program-provider-claiming-depreciation-expenses-follow