Search
Town of New Albion – Justice Court Operations (2014M-161)
… audit was to review the processes and procedures for the Court’s financial operations for the period January 1, 2011 through April 2, 2014. Background The Town of New Albion (Town) is located in Cattaraugus County and has a … analysis. Both Justices maintained two outstanding bail lists. The failure to maintain adequate bail records and …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/29/town-new-albion-justice-court-operations-2014m-161Economic Development and the Economy of Flushing, Queens - June 2006
Flushing, Queens has a vibrant economy, shaped in part by strong population growth in recent years.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-4-2007.pdfLiberty Resources, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Liberty Resources, Inc. (LRI) on its … (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education Department’s (SED) Reimbursable Cost …
https://www.osc.ny.gov/state-agencies/audits/2024/08/28/liberty-resources-inc-compliance-reimbursable-cost-manualPhysical and Financial Conditions at Selected Mitchell-Lama Developments
… including façade damage, non-working self-closing/fire doors, and units with mold, water damage, collapsed walls and ceilings, peeling paint, and broken doors and windows. Even though HPD utilizes the City’s … routinely checking to verify that all self-closing/fire doors are fully operational. Coordinating with HDC, when …
https://www.osc.ny.gov/state-agencies/audits/2024/09/30/physical-and-financial-conditions-selected-mitchell-lama-developmentsDiNapoli: State Pays Drug Treatment Center Nearly $4 Million for Ineligible Expenses
… A national drug and alcohol treatment provider was able to collect $3.9 million in ineligible payments due to the … largest programs for the prevention and treatment of alcohol and substance abuse, signed a five-year $47.6 million … A national drug and alcohol treatment provider was able to collect $39 million in …
https://www.osc.ny.gov/press/releases/2019/01/dinapoli-state-pays-drug-treatment-center-nearly-4-million-ineligible-expensesProposed Annual Budget for Fiscal Year 2020-21 and Multi-Year Financial Plan for Fiscal Years 2020-21 through 2023-24
The New York Local Government Assistance Corporation presents its Proposed Annual Budget for Fiscal Year 2020-21 and Multi-Year Financial Plan.
https://www.osc.ny.gov/files/debt/pdf/proposed-annual-budget-2020-21-and-multiyear-plan-2023-24.pdfDiNapoli: Former Morley Fire Company Treasurer Pleads Guilty to Stealing Over $16,000
… guilty to grand larceny in the fourth degree for stealing over $16,000 from the company over a three-year period, New York State Comptroller Thomas … STEALING OVER $16000 A former treasurer of the Morley Volunteer Fire …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-former-morley-fire-company-treasurer-pleads-guilty-stealing-over-16000Starpoint Central School District – Financial Condition (2015M-266)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2013 through … realistic estimates of appropriations and the use of fund balance in annual budgets. Use the excess amounts in reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/starpoint-central-school-district-financial-condition-2015m-266Administration and Monitoring of Financial Assistance to New York City Businesses (2021-N-6)
To determine whether the New York City Industrial Development Agency (NYCIDA) has policies and procedures in place to approve, monitor, and measure project performance and whether they were followed. We also determined whether NYCIDA recaptured public benefits in accordance with the project ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-21n6.pdfFalconer Central School District – Financial Management (2024M-52)
… Board and District officials’ budgeting practices resulted in the District levying more real property taxes than needed, a significant accumulation of surplus fund balance in excess of the statutory limit and missed opportunities to … finance operations as a means to accumulate surplus funds in excess of the legal limit or to provide a funding source …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/falconer-central-school-district-financial-management-2024m-52DiNapoli: Audit Finds NYC Needs to Improve Income Verification and Enforcement at Mitchell-Lama Housing
… audit released today by New York State Comptroller Thomas P. DiNapoli. The audit found the New York City Department of … Department of Taxation and Finance (Tax and Finance) for verification. The 2012 affidavits were the most recent … when tenants asked why they were subject to an income verification audit. When self-reported income doesn’t match …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-audit-finds-nyc-needs-improve-income-verification-and-enforcement-mitchell-lama-housingOpinion 88-29
… and Sales (mayor's purchase of real property from village IDA) -- Industrial Development Agency (mayor's … of General Municipal Law, Article 18 a village mayor would not have a prohibited conflict of interest in a … You ask whether a prohibited conflict of interest would arise if the mayor of a village, in his private …
https://www.osc.ny.gov/legal-opinions/opinion-88-29Conservation Fund – Sources and Uses of Funds
… revenue is the sale of licenses to sportsmen for hunting, fishing, and trapping. Environmental Conservation Law … and regulations. The balance in the Fund has increased to over $90 million since license fees were raised in 2009, largely due to a one-time spike of over 100,000 lifetime license sales, the fees from which must …
https://www.osc.ny.gov/state-agencies/audits/2013/10/09/conservation-fund-sources-and-uses-fundsEstablishing the Standard Work Day – Legacy Reporting
… you must first establish, by board resolution or contract, the number of hours that constitute a standard work day (SWD) for each … Tiers 2 through 6) or as many as eight. They represent the amount of time per day a full-time employee in that title … through Retirement Online including their earnings the number of days they worked and more …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/establishing-standard-work-dayFiscal Oversight Responsibilities of the Governing Board Webinar Presentation
The governing board’s oversight role can touch virtually every aspect of a local government’s operations. This session will discuss some key functions including budget responsibilities, interim reporting, the audit of claims, and the annual audit requirements. We will also provide resources availabl
https://www.osc.ny.gov/files/local-government/academy/2022/pdf/fiscal-oversight-responsibilities-of-the-governing-board-4-27-2022.pdfUnified Court System Bulletin No. UCS-249
… purposes, and reflected on the 2017 Form W-2 (Wage and Tax Statement). Effective Date(s) Paychecks dated November 15, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-249-prepaid-legal-service-benefit-unified-court-system-ucsSeeking Competition in Procurement
The Office of the State Comptroller's Legal Division will discuss legal requirements for competitive bidding, including statutory amendments to the General Municipal Law § 103 and various exceptions to the bidding requirements.
https://www.osc.ny.gov/files/local-government/academy/pdf/seeking-competition-in-procurement-062223.pdfSeeking Competition in Procurement
The Office of the State Comptroller's Legal Division will discuss legal requirements for competitive bidding, including statutory amendments to the General Municipal Law § 103 and various exceptions to the bidding requirements.
https://www.osc.ny.gov/files/local-government/academy/pdf/seeking-competition-procurement-062624.pdfTown of Groveland – Fiscal Oversight (2014M-285)
… 31, 2014. Background The Town of Groveland is located in Livingston County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2015/03/27/town-groveland-fiscal-oversight-2014m-285Other Bulletin No. 73
… provide the SCF with instructions for processing the new October 2023 SCF CSEA LLS payment. Affected Employees: … provides for payment of the 2023 Longevity Payment in October 2023 as a one-time, lump sum payment in the amount of … of payment processing on the October cycle beginning October 2023. Prior to now, SCF had elected to process …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-73-october-2023-state-university-construction-fund-scf-civil