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Congregate Meal Services for the Elderly (Follow-Up)
… in our initial audit report, Congregate Meal Services for the Elderly (Report 2016-N-5 ). About the Program Our … for the Aging (DFTA) needed to improve its oversight of senior centers. For example, officials could not demonstrate that they contracted with optimally located senior centers to maximize the number of eligible senior …
https://www.osc.ny.gov/state-agencies/audits/2019/11/19/congregate-meal-services-elderly-followTown of Locke – Financial Condition (2020M-111)
… Town’s financial condition. As a result, it levied more taxes than necessary to sustain operations. The Board did not … expenditures, needed reserves and/or reducing property taxes. Establish budgeting, fund balance and reserve policies …
https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-locke-financial-condition-2020m-111Opinion 89-18
… Law, §116. Further, Real Property Tax Law, §330 expressly states that no local law shall be inconsistent with title 2 …
https://www.osc.ny.gov/legal-opinions/opinion-89-18DiNapoli: Former Mahopac VFD Treasurer Sentenced After $5.6 Million Embezzlement
… State Comptroller Thomas P. DiNapoli and Joon H. Kim, the Acting United States Attorney for the Southern District of New York, announced that MICHAEL KLEIN, the former treasurer of the Mahopac … than 13 years. He used the money to purchase, among other things, a 37-foot Thunderbird Formula boat; a 29-foot …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-former-mahopac-vfd-treasurer-sentenced-after-56-million-embezzlementSpecial Report Update: Education Revenues and Expenditures With a Highlight on Special Education for Regions Outside New York City
This report provides regional analysis of certain financial and demographic data for New York’s school districts outside of New York City.
https://www.osc.ny.gov/files/local-government/publications/pdf/education-revenues-and-expenditures.pdfSchool for Language and Communication Development - Compliance With the Reimbursable Cost Manual (2017-S-59) 90-Day Response
To determine whether the costs reported by the School for Language and Communication Development on its Consolidated Fiscal Reports were properly ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17s59-response.pdfOversight of Chronic Absenteeism (2017-S-52)
To determine if the New York State Education Department has taken actions to address chronic absenteeism within New York school districts.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17s52.pdfOversight of Chronic Absenteeism (2017-S-52) 90-Day Response
To determine if the New York State Education Department has taken actions to address chronic absenteeism within New York school districts.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s52-response.pdfOversight of School Fire Safety Compliance (2015-S-86), 90-Day Response
To determine if the State Education Department (Department) is providing effective oversight to ensure school compliance with required fire safety procedures
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2016-15s86-response.pdfFund Balance Reporting and Governmental Fund Type Definitions
explain the new GAAP reporting requirements for fund balance and special revenue funds, and the effects on AUD school districts ST-3
https://www.osc.ny.gov/files/local-government/publications/pdf/gasb54.pdfReporting Tax Abatements as Required by GASB Statement No. 77
The purpose of this bulletin is to provide information to local governments and school districts on the financial statement reporting requirements.
https://www.osc.ny.gov/files/local-government/publications/pdf/tax-abatements.pdfAccount Codes for ERS & TRS Reserve Contributions Bulletin
The purpose of this bulletin is to provide updated account code guidance for school districts recording contributions to ERS and TRS.
https://www.osc.ny.gov/files/local-government/publications/pdf/ers-trs-reserve-bulletin.pdfAvailability, Access and Affordability: Understanding Broadband Challenges in New York State
… Message from the Comptroller Three decades ago, home internet access was a cutting-edge innovation for many New … are still over 250,000 New Yorkers for whom broadband service is unavailable in their neighborhood, and even more … broadband available at home. 5 Importantly, at least one provider offering broadband of at least 250/25 Mbps speeds is …
https://www.osc.ny.gov/reports/availability-access-and-affordability-understanding-broadband-challenges-new-york-stateTown of Chazy – Water and Sewer District Financial Operations (2017M-42)
Town of Chazy Water and Sewer District Financial Operations 2017M42
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-chazy-water-and-sewer-district-financial-operations-2017m-42Opinion 2003-3
… credited under the program, subject to a maximum of forty years of firefighting service. A fire district may not … The legislative sponsor's memorandum in support of the bill enacted as chapter 775, with obvious reference to … credited under the terms of the program (Governor's Bill Jacket for chapter 775 of the Laws of 1988, Memorandum …
https://www.osc.ny.gov/legal-opinions/opinion-2003-3Meridale Rural Fire District - Management of Fund Balance (2018M-178)
Determine whether the Board properly managed fund balance.
https://www.osc.ny.gov/files/local-government/audits/pdf/meridale-rural.pdfTown of Johnsburg – North Creek Water District Charges (2023M-25)
audit, town, johnsburg
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/johnsburg-town-2023-51.pdfSlate Hill Fire District – Procurement and Claims Processing (2021M-105)
Determine whether the Slate Hill Fire District’s (District) Board ensured that goods and services were procured in accordance with the District’s procurement policy and whether claims were adequately supported, and for a valid purpose before payment.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/slate-hill-fire-district-2021-105.pdfDelhi Joint Fire District – Cash Receipts and Disbursements (2020M-142)
Determine whether the Delhi Joint Fire District’s (District) Board of Fire Commissioners (Board) ensured receipts were deposited, recorded and reported and disbursements were proper and supported.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/delhi-joint-district-2020-142.pdfImplications for the Future – 2021 Financial Condition Report
… Uncertainty Remains While the recession brought on by the COVID-19 pandemic was short-lived, employment has yet to … pandemic will heavily influence economic activity for the foreseeable future. Outbreaks of new variants, vaccination rates, and their impact on consumer and employer …
https://www.osc.ny.gov/reports/finance/2021-fcr/implications-future