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Geneva Housing Authority – Cash Receipts (2015M-160)
… Purpose of Audit The purpose of our audit was to evaluate the Authority’s cash receipts … The Geneva Housing Authority is located in the City of Geneva, Ontario County. The Authority, which maintains 247 …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/11/13/geneva-housing-authority-cash-receipts-2015m-160Greenville Fire District - Fixed Assets (2019M-223)
… could have been sold or traded in to help offset the cost of new equipment purchases totaling $124,880. Twenty pieces of equipment purchased during the audit period totaling over …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/02/28/greenville-fire-district-fixed-assets-2019m-223Village of Hillburn – Internal Controls Over Cash Receipts and Disbursements (2013M-392)
… Purpose of Audit The purpose of our audit was to review the Village’s cash receipt and … Adopt written policies and procedures to provide guidance on cash receipt and disbursement practices, including …
https://www.osc.ny.gov/local-government/audits/village/2014/04/18/village-hillburn-internal-controls-over-cash-receipts-and-disbursements-2013m-392Town of Boylston – Procurement (2021M-56)
… competitive methods, or maintain supporting documentation to show they used competitive methods, to obtain purchases totaling $154,248. While the Board is … procure professional services. Officials were unfamiliar with the Town’s procurement policy’s documentation …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-boylston-procurement-2021m-56Western Suffolk Board of Cooperative Educational Services - Clerical Overtime (2023M-124)
… overtime totaling $72,218, without any explanation as to why the overtime was worked. Paid 13 employees for … all non-emergency overtime is approved in writing prior to work being performed and document why the overtime is necessary. Monitor overtime to ensure overtime hours are supported by timekeeping …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/western-suffolk-board-cooperative-educational-services-clerical-overtime-2023m-124Unified Court System Bulletin No. UCS-218
… Salary Increases (Bargaining Units F8 and G9): Employees with a Pay Basis Code of ANN who are in an NS position (Grade 560) Employees with a Pay Basis Code of ANN who are in a graded position … on the Job Action Requests or Transfer Requests page with an effective date before 09/25/14 (Administration): The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-218-october-2014-and-april-2015-salary-increases-bargaining-unitsCompliance With Special Education Requirements – Evaluations
… ensures that a free appropriate public education is made available to eligible children* with disabilities who require … to the DOE, due to system limitations, the agency is not able to calculate the completion date of the evaluation … still open or awaiting consent (i.e., parental consent not yet given or IEP meeting not yet held). Key Findings The …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/compliance-special-education-requirements-evaluationsOpinion 88-51
… the expenditure of moneys held in a repair reserve fund. You state that a man-made lake is owned by a park district. … accumulated interest to pay for the dredging of the lake. You ask whether the use of the funds for this purpose is … If the funds may not be used to dredge the lake, you ask whether the reserve fund may be abolished. We note, …
https://www.osc.ny.gov/legal-opinions/opinion-88-51Opinion 95-12
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no … -- Powers and Duties (authority to deposit or invest funds with a State or federally chartered savings bank) …
https://www.osc.ny.gov/legal-opinions/opinion-95-12Opinion 94-25
… §712(a) authorizes the board of directors to designate from among its members an "executive committee", consisting …
https://www.osc.ny.gov/legal-opinions/opinion-94-25New York State Rent Relief Funding: Spotlight on New York City
… Spotlight on New York City August 2021 PDF Version Highlights New York State has the highest share of renter households in …
https://www.osc.ny.gov/reports/osdc/new-york-state-rent-relief-funding-spotlight-new-york-cityOpinion 93-6
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … Protection Contracts (article 5-G of the General Municipal Law does not provide authority for) MUNICIPAL COOPERATION -- … In reaching the above conclusion, we are mindful that the Attorney General in Opn No. I 89-26 has concluded that a …
https://www.osc.ny.gov/legal-opinions/opinion-93-6Opinion 95-2
… falling within the exemption of Public Housing Law, §52. You ask whether a housing authority is exempt from paying … television bill which is designated as a "franchise fee". You state that the city in which the cable company is located …
https://www.osc.ny.gov/legal-opinions/opinion-95-2Medicaid Program – Managed Long Term Care Premium Rate Setting
… and whether the Department appropriately set Managed Long Term Care (MLTC) premium rates. The audit covered the MLTC premium rates for the period April 1, 2013 to March 31, 2014. Background The New York State … MCOs’ medical costs and administrative costs, which MCOs report annually to the Department on Medicaid Managed Care …
https://www.osc.ny.gov/state-agencies/audits/2017/09/27/medicaid-program-managed-long-term-care-premium-rate-settingState Comptroller DiNapoli Releases State Audits
… guidelines for reimbursement. Auditors identified $995 in other-than-personal-service costs charged to the programs … Act (2016-F-4) (Follow-Up) An initial audit report issued in August 2014 found that certain SUNY colleges published … and security and make valid comparisons among colleges. In a follow-up report, auditors found SUNY officials have …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-state-auditsOpinion 94-10
… This opinion represents the views of the Office of the State Comptroller at the time it was … bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Town Charges (human rights commission) TOWNS -- …
https://www.osc.ny.gov/legal-opinions/opinion-94-10Practices Used by the Transit Adjudication Bureau to Collect and Account for Fines and Fees
… and fines and fees collected were appropriately accounted for. The audit covered the period January 1, 2013 to December … by State legislation in July 1985 to provide a forum for processing and adjudicating summonses for violations of … limitations and/or certain contract terms, which neither set expectations for the number of calls to be made nor …
https://www.osc.ny.gov/state-agencies/audits/2016/08/11/practices-used-transit-adjudication-bureau-collect-and-account-fines-and-feesOpinion 89-44
… moneys during the month for which they are reporting. You ask if acting village justices are required to file a …
https://www.osc.ny.gov/legal-opinions/opinion-89-44City of Newburgh – Budget Review (B23-6-9)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to … is available to appropriate. The City should refrain from including the $1.5 million revenue and corresponding …
https://www.osc.ny.gov/local-government/audits/city/2023/11/17/city-newburgh-budget-review-b23-6-9XIX.7 Moving Expenditures Charged Prior to Conversion to a PCIP Converted Project ID – XIX. Project Costing (PCIP)
… an Over the Distribution Limit (“ODL”) issue will occur in project costing. ODL’s are transactions that are over the … will disrupt Federal billing and could potentially end up in monies not being appropriately returned to the Federal … credit using an analysis type of ‘GLE’, as normal. In turn, there would be a net $0 effect on the SFS billing …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix7-moving-expenditures-charged-prior-conversion-pcip-converted-project-id