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City of Yonkers – Budget Review (B24-6-7)
… such as fund balance, in the 2025-26 budget. Develop a plan to address potentially significant revenue shortfalls. Pay tax certiorari claims from annual appropriations instead of using debt. Review the …
https://www.osc.ny.gov/local-government/audits/city/2024/07/12/city-yonkers-budget-review-b24-6-7DiNapoli: State Pension Fund Reaches Agreements with Companies to Evaluate and Set Greenhouse Gas Emissions Reduction Targets
… to protect the Fund’s investments, address material risks from climate change and pursue sustainable opportunities for … investments. As part of his comprehensive Climate Action Plan to protect investments, DiNapoli has called on companies …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-state-pension-fund-reaches-agreements-companies-evaluate-and-set-greenhouse-gas-emissionsComptroller DiNapoli Releases Municipal Audits
… reducing unexpended surplus funds in the general fund from more than $304,500 as of Jan. 1, 2009 to less than … has not developed a comprehensive long-term financial plan. Village of Suffern – Budget Review (Rockland County) …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-municipal-audits-2Comptroller DiNapoli Releases Municipal Audits
… in the village of Ballston Spa receiving an extra benefit from distributed sales tax revenues at the expense of town … their plans or for the board to effectively monitor plan implementation. ### For access to state and local …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School Audits
… liabilities. District officials have a five-year plan to reduce these reserves to reasonable levels. Putnam … officials do not review fuel transaction reports generated from the computerized fuel inventory system or reconcile fuel …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-school-audits-0DiNapoli Audit: State Oversight of Animal Shelters Found to Be Adequate, But Better Safeguards Needed Before Dogs Are Euthanized
… found instances where animals were not held for the required minimum time period, known as the redemption period. … discovered nine cases of seized dogs not held for the required holding period at eight of the 48 shelters. These … for the dogs that were euthanized didn’t include the required recommendation by the veterinarian who performed the …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-audit-state-oversight-animal-shelters-found-be-adequate-better-safeguards-needed-dogs-areState Comptroller DiNapoli Releases Municipal Audits
… 53 of these claims totaling $15,600 before payment as required. Village of Montgomery – Board Oversight of the … retained. Auditors also found the board did not perform required annual audits. The last required audit was conducted in 2016. Otsego-Northern …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-municipal-auditsMedicaid Program – Reducing Medicaid Costs for Recipients With End Stage Renal Disease
… them enrolled, the Medicaid program could have saved as much as $146 million over the six-year audit period. For … Medicaid recipients with ESRD and helped guide them on how to apply for and enroll in Medicare. In response to our … credits, we identified 4,381 ESRD Medicaid recipients who did not qualify for Medicare based on their time worked and …
https://www.osc.ny.gov/state-agencies/audits/2017/03/01/medicaid-program-reducing-medicaid-costs-recipients-end-stage-renal-diseaseDiNapoli: Federal Housing Aid Going Unused Despite New York's Affordable Housing Crisis
… go unused.” DiNapoli’s audit examined a five-year period, from 2017 to 2021, which included the height of the COVID-19 … assistance. Under HCV, local program administrators are required to conduct physical inspections of units under … housing quality standards (HQS). Local administrators are required to maintain a log of inspections that failed one or …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-federal-housing-aid-going-unused-despite-new-yorks-affordable-housing-crisisVIII.1 Overview – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… legislative authority. Appropriated - used to move monies from one fund to another by charging an appropriation … SFS In order to submit an APJV or GLJE, transactions are required to be balanced; total debits (+) must equal total … reason codes are not acceptable. Examples of some required explanations in the description/comment field are as …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1-overviewBarnard Fire Department – Financial Controls (2015M-134)
… Committee to perform the key financial oversight duties required by the bylaws. Neither the Treasurer nor the Board prepared required annual financial reports. No Board or Committee … duties as stated in the bylaws. Present the statutorily required Directors’ report to the membership at its annual …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/09/25/barnard-fire-department-financial-controls-2015m-134Overview – Divorce and Your Benefits
… be entitled to a portion of the pension; A member may be required to name their ex-spouse as beneficiary of any pre-retirement death benefit payable; A member may be required to name their ex-spouse as beneficiary of any post-retirement death benefit payable; A member may be required to elect a pension payment option (sometimes called …
https://www.osc.ny.gov/retirement/members/divorce/overviewJohnson City Central School District – Special Education Services and Medicaid Reimbursements (2021M-186)
… learning challenges impacted their ability to provide required services. Of the 2,683 required sessions, therapists documented 605 as scheduled and … another 506 sessions. As a result, 41 percent of the required services may not have been received. Two of the 15 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/johnson-city-central-school-district-special-education-services-andCrown Point Fire District – Board Oversight (2024M-29)
… activity was diminished. As of December 31, 2023, required annual audits for 2017 through 2022 were not … and maintained current and accurate records and reports. Required annual financial reports (AFRs) for 2018 through … and records. Ensure an annual audit is performed and the required AFRs are properly filed. District officials …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/31/crown-point-fire-district-board-oversight-2024m-29Town of Summit – Town Clerk (2024M-51)
… New York State (NYS) Town Law (Town Law) Section 30 which required the Clerk to deposit all fees collected within three … NYS agencies in accordance with Town Law Section 27 which required the Clerk to remit fees collected on or before the … Key Recommendations Deposit and remit all fees within the required time frames. Prepare bank reconciliations and …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-summit-town-clerk-2024m-51Opinion 98-14
… an estimate by the designated date, the budget officer is required to prepare an estimate for the administrative unit … to be submitted by the town highway superintendent as required by Town Law, §104, must specify the following: (1) … of Suffolk , 71 NY2d 91, 524 NYS2d 8) or may be inferred from a comprehensive, detailed statutory scheme (see Daytop …
https://www.osc.ny.gov/legal-opinions/opinion-98-14State Comptroller DiNapoli Releases Municipal & School Audits
… however, only $5,213 was collected; $4,303 was deposited from sales during the eight-hour Oktoberfest but officials … obtain an annual independent audit of company records, as required. Jericho Union Free School District – Acceptable Use … Officials could not support they used competition, as required, to make purchases totaling $189,497and did not seek …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-audits-1State Agencies Bulletin No. 1497
… Change In Status (CIS) event for the remainder of the 2016 plan year will also be eligible for the non-taxable benefit. … automatically applied to their account for the 2016 plan year. PEF represented employees who enroll in the … the Employer Contribution for the remainder of the 2016 plan year. Current DCAA business rules state that the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1497-retroactive-dependent-care-advantage-account-dcaa-new-york-dependentComptroller DiNapoli Releases Municipal Audits
… the board has not developed a multiyear financial plan or capital plan. Town of East Fishkill – Financial Condition (Dutchess … County) The board has not adopted a disaster recovery plan, which would minimize potential disruptions of the …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-municipal-audits-0Financial Condition and Outlook
… of Brooklyn (Hospital). Background The State University of New York Health Science Center at Brooklyn (also known as SUNY … 8,000 faculty and staff and is the fourth largest employer in Brooklyn. It reported expenses for the year ended June 30, …
https://www.osc.ny.gov/state-agencies/audits/2013/01/17/financial-condition-and-outlook