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Adequacy of 2021 Budgets - Jefferson County (S9-21-2)
… included in our review. The County is located in northern New York State and encompasses 22 towns, 20 villages …
https://www.osc.ny.gov/local-government/audits/county/2021/05/21/adequacy-2021-budgets-jefferson-county-s9-21-2Adequacy of 2021 Budgets - Genesee County (S9-21-7)
… [ read complete report - pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the County’s adopted budget for the 2021 fiscal year. … The COVID-19 pandemic (pandemic) has had various levels of impact on the financial operations of local governments …
https://www.osc.ny.gov/local-government/audits/county/2021/05/14/adequacy-2021-budgets-genesee-county-s9-21-7Adequacy of 2021 Budgets - Essex County (S9-21-9)
… counties, cities, towns and villages across the State. Essex County (County) is one of the local governments …
https://www.osc.ny.gov/local-government/audits/county/2021/05/07/adequacy-2021-budgets-essex-county-s9-21-9Adequacy of 2021 Budgets - Steuben County (S9-21-19)
… [ read complete report - pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the County’s adopted budget for the 2021 fiscal year. … The COVID-19 pandemic (pandemic) has had various levels of impact on the financial operations of local governments …
https://www.osc.ny.gov/local-government/audits/county/2021/05/28/adequacy-2021-budgets-steuben-county-s9-21-19Town of Guilford – Budgeting (2023M-144)
… exceeded estimated revenues by an average of $210,000 (42 percent) in the general fund and $180,000 (17 percent) in …
https://www.osc.ny.gov/local-government/audits/town/2024/03/08/town-guilford-budgeting-2023m-144Opinion 89-28
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … IMPROVEMENT DISTRICTS -- Expenses (allocating cost of increase or improvement of facilities); (of excess water … Concerning the financing of a proposed town water study and the allocation of the cost …
https://www.osc.ny.gov/legal-opinions/opinion-89-28Orleans County – Court and Trust Funds (2014M-043)
… the County Treasurer’s controls are adequate to ensure that financial activity is properly recorded and reported and that Court moneys are safeguarded for the period January 1, … immediate corrective action. Key Recommendation Ensure that all moneys deemed abandoned property are paid to the …
https://www.osc.ny.gov/local-government/audits/county/2014/02/14/orleans-county-court-and-trust-funds-2014m-043Enforcement of the Mitchell-Lama Surcharge Provisions (Follow-Up)
… Objective To determine the extent of implementation of the recommendations in our initial audit report, Enforcement of the Mitchell-Lama Surcharge Provisions (Report 2017-S-12 … To determine the extent of implementation of the recommendations in our initial audit …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/enforcement-mitchell-lama-surcharge-provisions-followState Agencies Bulletin No. 1474
… DRP reductions is less than zero (0) in one or more record number Background As Part of the New York State and Civil … Employees Association (CSEA), Administrative Services Unit (ASU), Institutional Services Unit (ISU), Operational Service Unit (OSU) and the Division …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1474-repayment-civil-service-employees-association-csea-administrationDiNapoli: Inconsistent Oversight and Guidance Left New York’s Group Home Residents at Risk During Pandemic
… emergency management coordination left people living in group homes at risk during the onset of the COVID-19 … its residential programs from March 2020 to April 2022. “Group homes are supposed to offer people with developmental … guidance to the vast majority of their certified group homes. Inconsistent emergency management coordination …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-inconsistent-oversight-and-guidance-left-new-yorks-group-home-residents-risk-during-pandemicAllegany County – County Jail Payroll and Inmate Prescription Medications (2013M-218)
… Allegany County County Jail Payroll and Inmate Prescription Medications 2013M218 …
https://www.osc.ny.gov/local-government/audits/county/2014/01/24/allegany-county-county-jail-payroll-and-inmate-prescription-medications-2013m-218Oversight of Juvenile Detention Facilities (Outside New York City) (2023-S-15) 180-Day Response
To determine whether the Office of Children and Family Services (OCFS) adequately oversees juvenile justice facilities for youth placed in local detention facilities to ensure they meet State regulations for the health and safety of juveniles and staff.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s15-response.pdfComptroller DiNapoli & A.G. Schneiderman Announce Indictment of Former Highway Superintendent in Public Corruption Case
… that nobody is above the law – a principle that has guided my office in aggressively prosecuting over 50 individuals in … can rest assured that auditors and investigators from my office will continue to partner with Attorney General …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-ag-schneiderman-announce-indictment-former-highway-superintendent-publicTown of Kirkwood – Justice Court Operations (2016M-414)
… the audit period, neither of the Justices ensured that monthly accountabilities were accurately completed. We could … not determine the status of all bail amounts from the list of liabilities to the case files. Key Recommendations … Ensure all bank accounts are reconciled on a monthly basis and promptly investigate and resolve any …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-kirkwood-justice-court-operations-2016m-414SUNY Bulletin No. SU-348
… for earnings such as Balance of Contract (Earnings Code BAL), Lump Sum Payment Override (Earnings Code LSI), OT …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-348-2022-and-2023-retroactive-salary-increases-professionalMental Health Education, Supports, and Services in Schools (2020-N-7)
To determine whether the New York City Department of Education is providing mental health instruction to students as required by law. In addition, we also sought to determine the extent to which DOE proactively ensures schools have the mental health supports and services they need.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20n7.pdfInvesting in New York
The New York State Common Retirement Fund has a positive impact on the State’s economy.
https://www.osc.ny.gov/files/common-retirement-fund/investing-in-new-york/pdf/investing-in-nys.pdfReporting Assessment Adjustments
Instructions on how to report assessment adjustments for the School District Assessment Roll Verification.
https://www.osc.ny.gov/files/local-government/required-reporting/pdf/reporting-assessment-adjustments.pdfProperty Tax Cap Instructions: School Districts
Detailed instructions on property tax cap for school districts can be found in document.
https://www.osc.ny.gov/files/local-government/property-tax-cap/pdf/instructions_0.pdfDebt Impact Study, March 2010
New York State has relied far too heavily on debt for far too long.
https://www.osc.ny.gov/files/reports/special-topics/pdf/debt-impact-2010.pdf