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Monitoring of Not-for-Profit Cemeteries for Fiscal Stability and Adequate Facility Maintenance
… Purpose To determine if the Department of State’s Division of Cemeteries sufficiently monitors … 1, 2014 to March 31, 2017. Background The Department of State’s (Department) Division of Cemeteries (Division) … their revenue to two separate funds: a Current Maintenance Fund for current ordinary and necessary expenses, care, and …
https://www.osc.ny.gov/state-agencies/audits/2017/07/11/monitoring-not-profit-cemeteries-fiscal-stability-and-adequate-facility-maintenanceComptroller DiNapoli Releases Municipal Audits
… Financial Operations (Livingston County) The company board does not provide adequate oversight of financial activities. The board has not adopted any written policies and procedures for financial operations … foreign fire insurance report for 2012, as required, and does not maintain separate records of expenditures from these …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-audits-0Federal Spending by Major Funding Streams and Functions – Federal Funding and New York
… Investment and Jobs Act (2021). TANF block grant does not include an additional $278 million allocation from … Welfare Programs for the TANF Block Grant. This table does not include funding received by local governments, … public transportation authorities and other entities. It does not include funding for New York’s Essential Plan. …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-spending-major-funding-streams-and-functionsOpinion 89-18
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … from regular job) TOWNS -- Powers and Duties (authority to reimburse town assessor for wages lost from regular job … basic course of assessors' training) -- (authority to recover unauthorized payments) REAL PROPERTY TAX LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-89-18State Comptroller DiNapoli Releases Municipal Audits
… opportunities related to cash receipts and disbursements for the department management’s review and consideration. The audit included recommendations for the following findings: rental payments, disbursements …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-municipal-auditsOther Bulletin No. 9
… for processing of the LLS payment for eligible employees in Bargaining Units 96 and 97 Affected Employees Longevity-eligible employees in BU96 and BU97 Background Pursuant to the SUNY Construction … begins April 2010. The Longevity Lump Sum payment will be in the amount of $1,250 or $2,500. Effective Date(s) Payments …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-9-april-2010-suny-construction-fund-longevity-lump-sumDiNapoli: Federal Relief Funds Should Have Been Better Targeted to Communities Hardest Hit by COVID-19
… York City would have received an additional $579 million for a total allocation of $2 billion; and 46 other … losses. CRF funds can be used proactively to prepare for, mitigate or respond to the spread of the novel … $257 million as of June 30. The majority of the spending for the city and Long Island was used for healthcare payroll …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-federal-relief-funds-should-have-been-better-targeted-communities-hardest-hit-covid-19XVI.3 Overview – XVI. Financial Reporting
… of the New York State Financial Reporting Entity for the purpose of outlining the scope of what is and what is … other units (hereinafter "agencies"), which are accounted for within the State's fund structure maintained or tied in … which maintain their own accounting systems but which report pursuant to State laws and regulations promulgated by …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3-overviewState Contract and Payment Actions in September
… $13.2 million with West-Fair Electric Contractors Inc. to replace the fire alarm system at Fishkill Correctional … in Dutchess County. $1.4 million with Greenway USA LLC to rehabilitate the 11th and 12th floors at Shirley Chisholm … Fund $28.8 million with FAHS Construction Group Inc. to renovate the Bartle Library 3rd floor and penthouse at …
https://www.osc.ny.gov/press/releases/2021/11/state-contract-and-payment-actions-septemberGeorgetown Fire District – Board Oversight (2014M-264)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of … auditor. The Board has not adopted policies and procedures to establish a reasonable level of unrestricted fund balance to be maintained, and fund balance as of December 31, 2013 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/georgetown-fire-district-board-oversight-2014m-264Wayne County – Financial Management (2012M-249)
… Purpose of Audit The purpose of our audit was to review the County’s financial condition and management for the period January 1, 2010, to August 31, 2012. Background Wayne County is located in … The Board’s adopted budgets for the past five years (2007 to 2011) included overestimated expenditures by approximately …
https://www.osc.ny.gov/local-government/audits/county/2013/04/12/wayne-county-financial-management-2012m-249Town of Marcellus – Supervisor’s Records and Reports (2013M-375)
… Town of Marcellus is located in Onondaga County and has a population of 6,200. The Town Board comprises a Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2014/03/14/town-marcellus-supervisors-records-and-reports-2013m-375Falconer Central School District – Financial Management (2024M-52)
… in excess of the statutory limit and missed opportunities to lower real property taxes. The continued practice of … and appropriating fund balance that will not be used to finance operations as a means to accumulate surplus funds in excess of the legal limit or …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/falconer-central-school-district-financial-management-2024m-52Greenville Fire District #1 – Board Oversight (2014M-376)
… and did not include estimates of fund balance. Reserve funds were not properly established. Claims were paid prior … process. Review the legal requirements for reserve funds and legalize existing reserve accounts. Audit all …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/greenville-fire-district-1-board-oversight-2014m-376Apalachin Fire District – Oversight of Financial Operations (2013M-25)
… Apalachin Fire District is a district corporation of the State, distinct and separate from the Town of Apalachin and … consists of five elected members. The District’s general fund budget totaled approximately $744,000 for the 2012 … the required annual financial report with the Office of State Comptroller. The Board does authorize each claim for …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/10/apalachin-fire-district-oversight-financial-operations-2013m-25Randolph Academy Union Free School District – Financial Management (2015M-248)
… with which it rebills districts and agencies for services, from the State Education Department (SED) an average of 688 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/randolph-academy-union-free-school-district-financial-management-2015mVillage of Suffern – Budget Review (B17-6-8)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … 2017-18 fiscal year are reasonable. Background The Village of Suffern, located in Rockland County, issued debt not to …
https://www.osc.ny.gov/local-government/audits/village/2017/04/20/village-suffern-budget-review-b17-6-8Village of Suffern – Budget Review (B22-6-2)
… for the 2022-23 fiscal year. Background The Village of Suffern, located in Rockland County, is authorized to issue …
https://www.osc.ny.gov/local-government/audits/village/2022/04/15/village-suffern-budget-review-b22-6-2Town of Rosendale – Justice Court (2014M-232)
… all phases of the Court’s cash collection process with little oversight, she was able to conceal the theft of …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/10/30/town-rosendale-justice-court-2014m-232Columbia County – Court and Trust Funds (2014M-353)
… of abandoned property that were not turned over to the State Comptroller. The County Clerk’s register of moneys and … moneys deemed abandoned property are turned over to the State Comptroller in a timely manner. Maintain an up-to-date … as required by law. Ensure that all court and trust fund actions are entered into the Surrogate’s register. … The …
https://www.osc.ny.gov/local-government/audits/county/2015/01/16/columbia-county-court-and-trust-funds-2014m-353