Search
Hagedorn Little Village School – Compliance With the Reimbursable Cost Manual
… Other Related Audits/Reports of Interest Variety Child Learning Center: Compliance With the Reimbursable Cost Manual …
https://www.osc.ny.gov/state-agencies/audits/2017/07/18/hagedorn-little-village-school-compliance-reimbursable-cost-manualDiNapoli: Gaming Commission Slow to Collect Casino Fees
… yet collected those costs either. In total, the casinos owe New York $17.7 million. Two other recommendations on …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-gaming-commission-slow-collect-casino-feesGeddes Town Clerk Charged in $30K Swindle
… for allegedly pocketing $30,000 in a health care coverage scam. Carhart, 43, of Syracuse, enrolled in the town’s health … William J. Fitzpatrick, we were able to reveal her scam. We will continue to work with law enforcement across … for allegedly pocketing $30000 in a health care coverage scam …
https://www.osc.ny.gov/press/releases/2019/04/geddes-town-clerk-charged-30k-swindleDiNapoli: April Sales Tax Collections Decline Over 24 Percent After COVID-19 Shutdown
… Local sales tax collections dropped 24.4 percent in April compared to April 2019, leaving many of … already begun to show the impact of the COVID-19 shutdown–a decrease of 3.7 percent statewide with the largest declines … through sharing agreements with their counties. Table Monthly Local Sales Tax Collections by Region Find out …
https://www.osc.ny.gov/press/releases/2020/05/dinapoli-april-sales-tax-collections-decline-over-24-percent-after-covid-19-shutdownBeekmantown Fire District No. 1 – Investment Program (2025M-69)
… of Fire Commissioners (Board) governs the District and is responsible for its overall financial management, …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/02/13/beekmantown-fire-district-no-1-investment-program-2025m-69Village of Kaser - Refuse User Fees and Records (2018M-97)
… refuse collection which exceeded the outsourced contracted cost of $215,352 for collection without adequate … and overhead of $179,648 separate from the contracted cost. Revenues and expenditures for refuse collection are …
https://www.osc.ny.gov/local-government/audits/village/2018/09/26/village-kaser-refuse-user-fees-and-records-2018m-97State Comptroller DiNapoli Releases Municipal Audits
… the 142 disbursements totaling $142,200 they reviewed were for proper purposes and adequately supported. However, the … approve or authorize anyone to approve billing adjustments for water and sewer bills nor did they require adjustments to … officials did not properly monitor and account for 66% of the 76 fixed assets auditors examined, including …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… and effectively.” Town of Berne – Procurement (Albany County) The town board has adopted comprehensive procurement … by law. Town of Broadalbin – Leave Accruals (Fulton County) The town has not established a system to ensure that … controls over the claims audit process. Although the clerk-treasurer reviews each individual claim on the …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-0Tapestry Charter School – Procurement (2017M-203)
… Purpose of Audit The purpose of our audit was to determine whether School … a competitive process to procure goods and services for the period July 1, 2015 through July 26, 2017. Background The … payments to 12 vendors totaling $272,884 that required quotes, but did not obtain the required quotes for six of …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/01/12/tapestry-charter-school-procurement-2017m-203Helping Students Get Course Credit: Credit Recovery Programs in School Districts (2012MS-8)
… in a subject that is equivalent to teacher-provided classroom instruction. Seven of the eight districts did not …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/05/helping-students-get-course-credit-credit-recovery-programs-schoolTheresa Fire District – Board Oversight and Financial Management (2021M-60)
Determine whether the Theresa Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight to ensure that financial activities were properly recorded and reported and whether they properly managed fund balance.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/theresa-district-2021-60.pdfCompliance With Executive Order 88 – Energy Efficiency of State Buildings (Follow-Up)
… initial audit report, Compliance With Executive Order 88: Energy Efficiency of State Buildings ( 2018-S-62 ). About the … of BuildSmart NY – the State’s program for pursuing energy efficiency in certain New York State government … advancing economic growth, environmental protection, and energy security in the State. EO 88 is intended to accomplish …
https://www.osc.ny.gov/state-agencies/audits/2020/10/15/compliance-executive-order-88-energy-efficiency-state-buildings-followTown of Bergen – Town Supervisor (2024M-30)
Determine whether the Town of Bergen (Town) Supervisor maintained complete and accurate accounting records, provided accurate and timely financial information to the Town Board (Board), and filed the annual financial report (AFR) in a timely manner.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/bergen-town-2024-30.pdfPayment for Service Credit – Article 14 Benefits
Article 14 information for PFRS Tier 3 members Covers pension disability and death benefits
https://www.osc.ny.gov/retirement/publications/1644/payment-service-creditBecoming Eligible for a Benefit – Article 14 Benefits
… may leave public employment and, at a later date, apply for and receive a vested retirement benefit . You can choose … Article 14 information for PFRS Tier 3 members Covers pension disability and death …
https://www.osc.ny.gov/retirement/publications/1644/becoming-eligible-benefitVillage of Dannemora – Internal Controls Over Cash Receipts (2013M-7)
… control weaknesses of a small office by having a part-time Deputy Clerk-Treasurer (Deputy) collect receipts. However, weaknesses still exist because the Deputy prepares manual receipts and gives the Clerk-Treasurer …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-dannemora-internal-controls-over-cash-receipts-2013m-7Cherry Valley Fire District - Board Oversight (2019M-141)
… fund policy. Ensure that fire protection contracts were signed, that the services provided were billed for and that … fund policy. Ensure that fire protection contracts are signed, services provided are billed for and costs are …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/10/30/cherry-valley-fire-district-board-oversight-2019m-141Opinion 89-43
… been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS …
https://www.osc.ny.gov/legal-opinions/opinion-89-43Town of Wayne – Justice Court (2013M-52)
… the Court deposits all moneys received, intact, within 72 hours from the date of receipt, excluding Sundays and …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-wayne-justice-court-2013m-52Opinion 89-40
… regular employment due to firemanic functions (1969 Opns St Comp No. 69-953, unreported; see also 23 Opns St Comp, 1967, p 142; 2 Opns St Comp, 1946, p 217; cf . … the fire district was the defendant. October 23, 1989 Louis L. Motyka, Secretary/Treasurer Gardenville Fire …
https://www.osc.ny.gov/legal-opinions/opinion-89-40