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City of Glen Cove – Budget Review (B7-15-17)
… fund and an operating deficit totaling $172,691 in the golf and recreation fund. The City projects that, as of … fund, $516,476 in the water fund and $740,254 in the golf and recreation fund. The 2016 proposed budget contains … should continue to monitor the financial position of the golf and recreation fund to ensure the fund generates a fair …
https://www.osc.ny.gov/local-government/audits/city/2015/10/16/city-glen-cove-budget-review-b7-15-17Opinion 94-11
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … fire district funds in connection with a celebration of the district fire departments anniversary …
https://www.osc.ny.gov/legal-opinions/opinion-94-11Security and Effectiveness of Department of Motor Vehicles’ Licensing and Registration Systems
… most of which are used to process driver licenses and vehicle registrations. In addition, the Department processes … annually, totaling almost $700 million, for license and vehicle registration processing. During the transition to ITS …
https://www.osc.ny.gov/state-agencies/audits/2014/09/19/security-and-effectiveness-department-motor-vehicles-licensing-and-registration-systemsOpinion 94-8
… for office) PUBLIC OFFICERS AND EMPLOYEES -- Deputy (need to meet qualification for principal office) - - Eligibility … TOWN LAW, §177-b; PUBLIC OFFICERS LAW, §9: In order to qualify for appointment as deputy treasurer of a fire … must meet the same requirements as those applicable to the fire district treasurer. You ask what are the …
https://www.osc.ny.gov/legal-opinions/opinion-94-8State Comptroller DiNapoli Releases Municipal Audits
… Housing Authority , Eggertsville Fire District , Mastic Beach Fire District , Town of Moira , Town of Oxford and the … reported and that district money is safeguarded. Mastic Beach Fire District – Cash Disbursements (Suffolk County) The … Housing Authority Eggertsville Fire District Mastic Beach Fire District Town of Moira Town of Oxford and the Town …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-municipal-audits-1XVI.4.C Federal Grant Accruals – XVI. Financial Reporting
… grants are generally classified as government-mandated or voluntary nonexchange transactions. A government-mandated … the resources in accordance with specified purposes and/or time requirements. These transactions are characterized by the following traits: The provider government (Federal or State) requires the recipient government (State or local) …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4c-federal-grant-accrualsHousing Trust Fund Corporation – Oversight of the Residential Emergency Services to Offer Home Repairs to the Elderly Program
… selection was properly documented by Homes and Community Renewal (HCR); and whether selected LPAs were properly … of several of New York State’s major housing and community renewal agencies, including the Housing Trust Fund … low-income housing. Within HTFC, the Office of Community Renewal (OCR) is responsible for administering the RESTORE …
https://www.osc.ny.gov/state-agencies/audits/2021/07/15/housing-trust-fund-corporation-oversight-residential-emergency-services-offer-home-repairsDiNapoli: Local Sales Tax Collections Jump for Third Year
… Local sales tax collections continued to climb in 2018, growing for the third year in a row, according to a report released today by State Comptroller Thomas P. … consumer spending and this revenue source and be prepared to react accordingly.” Every region in the state has …
https://www.osc.ny.gov/press/releases/2019/01/dinapoli-local-sales-tax-collections-jump-third-yearOpinion 94 - 23
… (of district located within two towns) TOWN LAW, §§170, 172-d: In the case of the extension of a fire district … proposed extension is upon petition pursuant to Town Law, §170(1), the town board of the town in which the extension is … petition and by board motion pursuant to Town Law, §170(2), joint action by both town boards is necessary. If the …
https://www.osc.ny.gov/legal-opinions/opinion-94-23DiNapoli: $10 Million Ponzi Scheme Unraveled Following Nassau County District Attorney Investigation
… 48, of Syosset, was arraigned yesterday before Judge Joy Watson on charges of: Two counts of Grand Larceny in the … of Stroudsburg, PA, was arraigned yesterday before Judge Joy Watson on charges of: Two counts of Grand Larceny in the …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-10-million-ponzi-scheme-unraveled-following-nassau-county-district-attorney-investigationBellmore-Merrick Central High School District – Financial Condition (2016M-341)
… June 30, 2016. Background The Bellmore-Merrick Central High School District is located in the Town of Hempstead in … BellmoreMerrick Central High School District Financial Condition 2016M341 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/bellmore-merrick-central-high-school-district-financial-condition-2016mBeacon City School District -- Budget Review (B6-15-4)
… fund as of June 30, 2005. Local Finance Law Section 10.10 requires all local governments that have been authorized …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/08/beacon-city-school-district-budget-review-b6-15-4Gloversville Enlarged School District – IT Asset Management (S9-22-12)
… audit schools statewide IT asset management gloversville enlarged …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/gloversville-enlarged-school-district-it-asset-management-s9-22-12Geneseo Central School District – IT Asset Management (S9-22-11)
… geneseo audit schools statewide IT asset management …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/geneseo-central-school-district-it-asset-management-s9-22-11Newfield Central School District – IT Asset Management (S9-22-17)
… IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure … spent or safeguarded. Of the 41 IT assets we selected to confirm their location and that they were inventoried, and 10 additional IT assets selected to confirm were inventoried, 25 percent of the sampled assets …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/newfield-central-school-district-it-asset-management-s9-22-17Silver Creek Central School District – Financial Management (2022M-153)
… which gave taxpayers the impression the District would have operating deficits when it had operating surpluses; the … except for certain issues. Appendix B includes our comment on issues District officials raised in their response. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/silver-creek-central-school-district-financial-management-2022m-153Village of Monticello – Board Oversight (2016M-337)
… The Village of Monticello is located in the Town of Thompson in Sullivan County. The Village, which has a …
https://www.osc.ny.gov/local-government/audits/village/2017/02/03/village-monticello-board-oversight-2016m-337North Tonawanda City School District – Information Technology (2023M-102)
… complete report – pdf] Audit Objective Determine whether North Tonawanda City School District (District) officials … audit school north tonawanda …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/03/north-tonawanda-city-school-district-information-technology-2023m-102Addison Central School District – Financial Condition (2016M-30)
… through December 15, 2015. Background The Addison Central School District is located in the Towns of Addison, Cameron, … are overfunded and potentially unnecessary. The District’s school lunch fund balance exceeded federal regulations. The … statutory requirements. Develop a plan to reduce excess school lunch fund balance to adhere to federal regulations. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/addison-central-school-district-financial-condition-2016m-30West Webster Fire District – Financial Management (2023M-23)
… appropriated fund balance was used. The District did not have a written multiyear financial plan and comprehensive … corrective action. Appendix B includes our comment on the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/07/07/west-webster-fire-district-financial-management-2023m-23