Search
Town of Westport – Internal Controls Over Water and Sewer Charges (2015M-128)
… the Town’s internal controls over water and sewer charges for the period January 1, 2014 through March 31, 2015. … an elected five-member Town Board. Budgeted appropriations for 2015 total approximately $1.9 million. Key Findings The … billing all parcels in the Westport Water District for operation and maintenance charges. The Board did not …
https://www.osc.ny.gov/local-government/audits/town/2015/09/18/town-westport-internal-controls-over-water-and-sewer-charges-2015m-128State Comptroller Thomas P. DiNapoli Statement on Passage of Final State Budget
… process, the state budget includes increased spending and policy changes on issues of importance to New Yorkers, including housing, health care, mental health and education. While year-over-year spending growth … process the state budget includes increased spending and policy changes on issues of importance to New Yorkers …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-thomas-p-dinapoli-statement-passage-final-state-budgetSusan E. Wagner Preschool – Compliance With the Reimbursable Cost Manual
… To SED: Review the recommended disallowances resulting from our audit and make appropriate adjustments to the costs …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/susan-e-wagner-preschool-compliance-reimbursable-cost-manualRensselaer County Capital Resource Corporation (RCCRC) – Establishment of RCCRC and Sale of Property (2021M-71)
… Adopted a mission statement, established required committees, submitted required reports and met other …
https://www.osc.ny.gov/local-government/audits/county/2025/03/07/rensselaer-county-capital-resource-corporation-rccrc-establishment-rccrc-and-saleOversight of Casino Revenues and Regulatory Oversight Reimbursement Collections (Follow-Up)
… and Regulatory Oversight Reimbursement Collections ( 2019-S-8 ). About the Program The Gaming Commission (Commission) … three types of casinos in the State: commercial, video lottery terminal (VLT), and Class III tribe/nation … in the initial audit report. Of the initial report’s four audit recommendations, two were partially implemented …
https://www.osc.ny.gov/state-agencies/audits/2021/05/05/oversight-casino-revenues-and-regulatory-oversight-reimbursement-collections-followUse of Federal Funding for Election Technology and Security (Follow-Up)
… Objective To determine the extent of implementation of the one … administering and enforcing election laws in the State. To fulfill these responsibilities, the BOE offers assistance to the 57 County Boards of Elections and the New York City … To determine the extent of implementation of the one …
https://www.osc.ny.gov/state-agencies/audits/2023/06/22/use-federal-funding-election-technology-and-security-followState Comptroller DiNapoli Releases Audits
… a comprehensive needs assessment or social impact study to identify the number or location of individuals in need of … its daily operating policies and procedures; improve how information is recorded in the Equine Breakdown, Death, … problems identified in the initial audit report. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/05/state-comptroller-dinapoli-releases-auditsThese Our Treasures, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by These Our … (CFRs) were reasonable, necessary, directly related to the special education programs, and sufficiently … To determine whether the costs reported by These Our …
https://www.osc.ny.gov/state-agencies/audits/2021/12/08/these-our-treasures-inc-compliance-reimbursable-cost-manualCity of Glen Cove – Financial Condition, Claims Processing and Payroll (2017M-210)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition, … 1, 2013 through December 31, 2016. Background The City of Glen Cove is located in Nassau County and has a population … City of Glen Cove Financial Condition Claims Processing and …
https://www.osc.ny.gov/local-government/audits/city/2018/01/12/city-glen-cove-financial-condition-claims-processing-and-payroll-2017m-210Monroe 2-Orleans Board of Cooperative Educational Services – Software Management (2015M-56)
… Services maintains a main campus in the Village of Spencerport, Monroe County, and satellite campuses throughout …
https://www.osc.ny.gov/local-government/audits/boces/2015/09/04/monroe-2-orleans-board-cooperative-educational-services-software-management-2015mProjected Invoice
… year’s annual invoice, which you will receive in November 2026. If you have the Billing Security Role, we notify you … during State Fiscal Year April 1, 2025-March 31, 2026 (SFY 2025-26). You will receive your estimated invoice in July 2026 followed by your final annual invoice in November 2026. …
https://www.osc.ny.gov/retirement/employers/projected-invoiceDiNapoli: Local Sales Tax Collections Drop for Second Quarter of 2020
… Sales tax revenue for local governments in New York state dropped 27.1 percent in … openings in different regions.” The drop in statewide local collections would likely have been worse if not for … Taxation and Finance shows the expanded collections gave local governments a substantial boost in revenue in the March …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-local-sales-tax-collections-drop-second-quarter-2020DiNapoli: Audit Finds Poor Financial Management by Central New York Regional Market Authority Board
… needs $3.2 million in work. Unrealistic Budgets and Poor Payroll Monitoring: From FY 2020-21 through FY 2022-23, the … in commercial lease revenue that never materialized. Payroll expenses were 20% higher, or $369,144, over budget estimates during the period. Payroll was significantly higher than budgeted for because …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-audit-finds-poor-financial-management-central-new-york-regional-market-authority-boardHebrew Institute for the Deaf and Exceptional Children – Compliance With the Reimbursable Cost Manual
… Reimbursable Cost Manual (Manual). The audit included expenses claimed on Hebrew Institute’s CFRs for the three … $121,660 in undocumented and/or insufficiently documented expenses, including $56,568 in compensation paid to eight … with the Manual’s requirements; $53,533 in ineligible expenses, including $13,641 for staff food, $8,617 in …
https://www.osc.ny.gov/state-agencies/audits/2016/11/22/hebrew-institute-deaf-and-exceptional-children-compliance-reimbursable-cost-manualLife Skills Home Training Tutorial Program for Preschoolers, Inc. – Compliance With the Reimbursable Cost Manual
… whether the costs reported by Life Skills Home Training Tutorial Program for Preschoolers, Inc. (Life Skills) on its … whether the costs reported by Life Skills Home Training Tutorial Program for Preschoolers Inc Life Skills on its …
https://www.osc.ny.gov/state-agencies/audits/2021/12/17/life-skills-home-training-tutorial-program-preschoolers-inc-compliance-reimbursable-costOpinion 88-59
… also have an acting justice who shall serve when requested by the village justice or in the absence or inability of the … increase the salary to be paid to the village justice. The salaries and wages of village officers and employees must be … budget and any revision of the budget, the wages and salaries become fixed at the amounts shown at the time the …
https://www.osc.ny.gov/legal-opinions/opinion-88-59Three Town Fire District - Board Oversight of Financial Activities (2018M-106)
… did not properly evaluate whether the purchase of a fire truck was compliant with General Municipal Law (GML). The …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/09/07/three-town-fire-district-board-oversight-financial-activities-2018m-106Bridgehampton Fire District – Length of Service Award Program and Purchasing Practices (2017M-251)
… 1, 2016 through May 31, 2017. Background The Bridgehampton Fire District is a district corporation of the State, … is a not-for-profit organization composed of five fire companies. Budgeted appropriations for 2017 totaled … Bridgehampton Fire District Length of Service Award Program and Purchasing …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/03/02/bridgehampton-fire-district-length-service-award-program-and-purchasingTown of Porter – Sewer Billings to Fort Niagara State Park (2017M-162)
… of our audit was to review the Town’s billing for sewer services provided to the Fort for the period January 1, 2014 … about the amount being billed for debt service and repairs and requested an update of the terms of the original … Properly and accurately bill Parks for sewer services as provided for in the 1970 contract and consult …
https://www.osc.ny.gov/local-government/audits/town/2017/12/01/town-porter-sewer-billings-fort-niagara-state-park-2017m-162Town of Hoosick – Departmental Cash Collections and Sales Tax Allocation (2016M-428)
… the Town's skating rink and for admissions and concession stand sales at the Town pool. The Town did not properly …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-hoosick-departmental-cash-collections-and-sales-tax-allocation-2016m-428