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Town of Scio – Highway Fund Financial Condition and Records and Reports (2013M-279)
… approximately $1 million for the general ($230,000) and highway ($730,000) funds, which were funded primarily with real property taxes and State aid. Key Findings The Highway fund incurred a significant operating deficit in 2011 … made interfund loans, totaling more than $101,000, to the highway fund to finance highway operations as of December 31, …
https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-scio-highway-fund-financial-condition-and-records-and-reports-2013m-279Town of Poland – Internal Controls Over Vehicle Fuel Inventory (2013M-386)
… Purpose of Audit The purpose of our audit was to determine if the Town was adequately safeguarding its fuel inventory for … The purpose of our audit was to determine if the Town was adequately safeguarding its fuel inventory for …
https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-poland-internal-controls-over-vehicle-fuel-inventory-2013m-386Town of Black Brook – Financial Condition of Sewer and Water Districts (2012M-216)
… was to evaluate the financial condition of the Town’s sewer and water districts for the period January 1, 2009, to … budgeted appropriations totaled approximately $44,850 for sewer district operations and $75,800 for water district operations. Key Findings The sewer district’s total reported fund balance declined from …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-black-brook-financial-condition-sewer-and-water-districts-2012m-216DiNapoli: Statewide Local Sales Tax Collections Surge Nearly 58 Percent in May
… Local sales tax collections in May increased by 57.8 percent over the same month in 2020, the highest one month increase in recent history, State Comptroller Thomas P. … Local sales tax collections in May increased by 578 percent over the same month in 2020 the highest one month …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-statewide-local-sales-tax-collections-surge-nearly-58-percent-mayOversight of Career and Technical Education Programs in New York State Schools
… whether current State Education Department (Department) career and technical education (CTE) activities are … enrollments, align with State workforce needs and meet the career goals of secondary school students. Work with schools … To determine whether current State Education Department career and technical education activities are sufficient to …
https://www.osc.ny.gov/state-agencies/audits/2020/12/21/oversight-career-and-technical-education-programs-new-york-state-schoolsCity of Mechanicville – Records and Reports (2012M-162)
… 5,200 residents. The City government is organized under a City Council, which comprises five elected Commissioners, … and fees charged to residents. Key Findings Due to the poor condition of the City’s financial records and reports, … and monitor the City’s financial management system. Even after years of unfiled financial reports, lack of information …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/city-mechanicville-records-and-reports-2012m-162Excessive Medicaid Payments for Services to Recipients Receiving Medicare Benefits (Follow-Up)
… have health insurance through Medicare. During the four year audit period ended June 30, 2009, we identified about …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/excessive-medicaid-payments-services-recipients-receiving-medicare-benefits-followSelected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees complied with … spend between $100 million and $150 million each year on travel expenses. These expenses, which are discretionary and … fuel, and incidental costs such as airline baggage and travel agency fees. As part of a statewide audit initiative …
https://www.osc.ny.gov/state-agencies/audits/2013/11/01/selected-employee-travel-expenses-0Selected Employee Travel Expenses
… and is free from fraud, waste, and abuse. Background New York State's executive agencies spend between $100 million and …
https://www.osc.ny.gov/state-agencies/audits/2014/05/22/selected-employee-travel-expensesSelected Employee Travel Expenses
… To determine whether the use of travel monies by selected government employees complied with rules and regulations and … to determine whether the use of travel money by selected government employees was appropriate, we audited travel … To determine whether the use of travel monies by selected government employees complied with rules and regulations and …
https://www.osc.ny.gov/state-agencies/audits/2014/02/18/selected-employee-travel-expensesAccounts Receivable Collection and Reporting
… receivable collection and reporting procedures were in compliance with applicable laws and regulations for the … mission is to advance innovative energy solutions in ways that improve New York's economy and environment by … information and analysis, technical expertise, and support in New York State since 1975. The Authority is advancing a …
https://www.osc.ny.gov/state-agencies/audits/2015/08/05/accounts-receivable-collection-and-reportingOpinion 94-21
… or statutory amendments that bear on the issues discussed in the opinion. TOWN BOARDS -- Powers and Duties (purchase … class of, purchase orders. You ask whether there is any statutory requirement that two signatures be obtained to … at the close of each fiscal year, to the extent of any unpaid obligations. Section 110 further provides that …
https://www.osc.ny.gov/legal-opinions/opinion-94-21JCC of Mid-Westchester – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by JCC of Mid-Westchester (JCC) on its Consolidated Fiscal Reports (CFRs) were properly … the three fiscal years ended June 30, 2014. Background JCC is a not-for-profit organization located in Scarsdale, … To determine whether the costs reported by JCC of MidWestchester JCC on its Consolidated Fiscal Reports …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/jcc-mid-westchester-compliance-reimbursable-cost-manualCayuga County Probation Department – Internal Controls Over Financial Operations (2013M-171)
… Purpose of Audit The purpose of our audit was to examine the … for 2011 it collected $104,871 and disbursed $99,143 to crime victims and $5,728 to the County for related surcharges. Key …
https://www.osc.ny.gov/local-government/audits/county/2013/09/27/cayuga-county-probation-department-internal-controls-over-financial-operationsSouthside Academy Charter School – Board Oversight (2013M-318)
… $9 million. Key Finding While the Board meets regularly to deal with a range of issues, its oversight of the School’s …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/southside-academy-charter-school-board-oversight-2013m-318Fire Safety (2015-MS-1)
… resources resulted in an effective enforcement of the Fire Code (i.e., fire safety of buildings) within their … 31, 2013. Background The 2010 Fire Code of New York State (Fire Code) requires an approved fire safety plan and … necessitated by changes in staff assignments, occupancy or building layout. The Executive Law and New York State Codes, …
https://www.osc.ny.gov/local-government/audits/city/2015/05/27/fire-safety-2015-ms-1Accounts Payable Advisory No. 34
… Codes – Uses and Descriptions : SFS Account Code Title Category 58401 Prompt Payment Interest Non Personal … Interest Expense 58402 Interest on Leases, Loans and Land Claims ** 58403 * Prompt Contracting Interest 60200 * … . Chapter XII, Section 6.B - Paying for the Purchase of Land Interest payments as part of the purchase of land will …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/34-payment-and-reporting-interestOpinion 89-43
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … §§174(2), 176(2-a): A fire district may change the office of fire district treasurer from an elective to an appointive … Whether the elective office of fire district treasurer may be abolished and replaced by …
https://www.osc.ny.gov/legal-opinions/opinion-89-43Central New York Regional Market Authority – Financial Condition (2024M-18)
… complete report – pdf] Audit Objective Determine whether the Central New York Regional Market Authority Board of Directors (Board) and officials effectively managed the Authority’s financial condition and planned for future capital and operational needs. Key Findings The Board and officials did not effectively manage …
https://www.osc.ny.gov/local-government/audits/public-authority/2024/05/14/central-new-york-regional-market-authority-financial-condition-2024m-18DiNapoli Launches New Search Tool During Sunshine Week that Allows Users to Take a Deeper Dive on State Contracts
… Thomas P. DiNapoli today announced Contracts by the Numbers , a new web page with a dashboard that expands the … transactions totaling $163.2 billion. Contracts by the Numbers Dashboard … Thomas P DiNapoli today announced Contracts by the Numbers a new web page with a dashboard that expands the …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-launches-new-search-tool-during-sunshine-week-allows-users-take-deeper-dive-state-contracts