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Clymer Central School District – Financial Management (2016M-187)
… of our audit was to review the District’s financial management practices for the period July 1, 2012 through … Clymer Central School District Financial Management 2016M187 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/clymer-central-school-district-financial-management-2016m-187Camden Central School District – Financial Condition (2016M-51)
… Background The Camden Central School District is located in the Towns of Annsville, Camden, Florence, Lee and Vienna in Oneida County; the Town of Constantia in Oswego County; and the Town of Osceola in Lewis County. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/camden-central-school-district-financial-condition-2016m-51Starpoint 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 September 1, 2015. Background …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/starpoint-central-school-district-financial-condition-2015m-266Henry Johnson Charter School – Resident Tuition Billings and Collections (2023M-32)
… complete report – pdf] Audit Objective Determine whether Henry Johnson Charter School (School) Board of Trustees … audit charter school Henry Johnson …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/06/16/henry-johnson-charter-school-resident-tuition-billings-and-collectionsVII.10.I Closing a Cash Advance – VII. State Revenues and Appropriated Loan Receivables
… the need for a Cash Advance ceases, the agency is required to return the money to the State Treasury. A final reconciliation of the account must be done to demonstrate that the cash in the account agrees to the … the need for a Cash Advance ceases the agency is required to return the money to the State Treasury …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10i-closing-cash-advanceVillage of Hempstead – Budget Review (B7-13-13)
… the Village’s proposed budget for the 2013-14 fiscal year are reasonable. Background The Village of Hempstead, located … State Comptroller for review while the deficit obligations are outstanding. Key Findings Based on the results of our … revenue and expenditure projections in the proposed budget are reasonable. Village officials appropriately monitored the …
https://www.osc.ny.gov/local-government/audits/village/2013/04/24/village-hempstead-budget-review-b7-13-13Opinion 88-19
… the town for a landfill. You inquire whether town funds can be expended for this purpose. If town funds can be so expended, you inquire whether the town can accept a gift of money from the citizens group to help … Whether the town can accept a gift of money from the citizens group to help …
https://www.osc.ny.gov/legal-opinions/opinion-88-19State Agencies Bulletin No. 1083
… Purpose To inform agencies of new earnings codes and procedures for processing the … Services BU03 Institutional Services BU04 Division of Military & Naval Affairs BU47 Background Pursuant to Section 7 of Part A of Chapter 491 of the Laws of 2011 and the Division …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1083-2011-2012-deficit-reduction-plan-employees-represented-civil-serviceDiNapoli: Audit Reveals Issues Behind Broome County's Fiscal Stress
… to dangerously low levels jeopardizing public services and long-term infrastructure investments, according to an … as of Dec. 31, 2016, the county's combined unassigned and assigned fund balance (excluding appropriated fund … $56 million higher. While the County Executive and County Legislature are responsible for determining the …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-audit-reveals-issues-behind-broome-countys-fiscal-stressMedicaid Program – Appropriateness of Payments to Transportation Management Contractors and Providers
… The other taxi company admitted it overbilled Medicaid for tolls after we requested records supporting the tolls. As a result of our audit, the taxi company … audit period, the provider billed Medicaid $169,893 for tolls. We also determined that four Advanced Life Support …
https://www.osc.ny.gov/state-agencies/audits/2017/12/15/medicaid-program-appropriateness-payments-transportation-management-contractors-andAssociation to Benefit Children – Compliance With the Reimbursable Cost Manual
To determine whether the costs reported by the Association to Benefit Children on its Consolidated Fiscal Report were reasonable necessary directly
https://www.osc.ny.gov/state-agencies/audits/2019/02/08/association-benefit-children-compliance-reimbursable-cost-manualOversight of Certified Homeless Shelter Food Services
… there are 158 certified shelters in New York City (94 adult shelters and 64 family shelters). Of these, 100 either … oversight for certified homeless shelters. On average, only 59 percent of the food inspections by the three agencies … only completed 18 percent. Seventy-five of 95 (79 percent) adult shelter food service workers at the 15 shelters we …
https://www.osc.ny.gov/state-agencies/audits/2018/10/29/oversight-certified-homeless-shelter-food-servicesOpinion 2002-8
… including water districts, subject to three conditions: (1) three years must have elapsed since the date of … matter and hear all interested persons (Town Law §202-c[1]). The board must cause a copy of the order, certified by … to Town Law §30(6), in that same time frame (id.; compare Garden Homes v Town of Dover, 95 NY2d 516, 720 NYS2d 79). If …
https://www.osc.ny.gov/legal-opinions/opinion-2002-8Opinion 93-27
… LOCAL LAWS -- Taxes and Assessments (superseding sales tax provisions) SALES TAX -- Use (for reduction of townwide … within the town all elect to receive their shares of county sales tax in cash, the town may not use its share to … as to whether the Town of Cheektowaga may use its share of county sales tax revenues to reduce the townwide general fund …
https://www.osc.ny.gov/legal-opinions/opinion-93-27Town of Hornellsville – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-112)
… statute states that FFI tax proceeds should be distributed to fire departments and companies for the use and benefits of … be distributed between the fire companies in proportion to the active membership of each company. Proper distribution … the chief financial officer and is responsible for the day-to-day financial operations, including the allocation and …
https://www.osc.ny.gov/local-government/audits/town/2025/12/12/town-hornellsville-distribution-foreign-fire-insurance-tax-proceeds-2025m-112Comptroller DiNapoli Releases Municipal Audits
… issued. Town of Bennington – Financial Management (Wyoming County) Overall, auditors determined that the board could … adopt policies that address how compensatory (comp) time will be authorized, earned and used. In addition, officials … money up to 24 days after collection. Town of Patterson – Recycling Center Cash Receipts (Putnam County) Auditors …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-municipal-auditsState Police Bulletin No. SP-109
… pay the out-of-title compensation to eligible employees: GRV (State Police Grievance) must be used to report the … payments on the Additional Pay page: Earnings Code: GRV Effective Date: 4/3/08 or the date employee becomes …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-109-payment-out-title-work-employees-new-york-state-police-representedDiNapoli: Owner of Medical Transport Company Charged With Running Sham Transportation Service Scheme
… public funds – you will be held accountable.” Jael, 44, is the owner of Pearl Transit Corp., a non-profit company … of fraud involving taxpayer money by calling the toll-free Fraud Hotline at 1-888-672-4555, by emailing a complaint …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-owner-medical-transport-company-charged-running-sham-transportation-service-schemeTrash Can Free Stations Pilot Program
… evaluated the various Phases of the Trash Can Free Stations Pilot Program, intended to improve cleanliness of stations and reduce the rodent population. The audit covered … and refuse collection for Transit’s 468 subway stations throughout Brooklyn, the Bronx, Manhattan and …
https://www.osc.ny.gov/state-agencies/audits/2015/09/22/trash-can-free-stations-pilot-programUnited Community Services, Inc. – Compliance With the Reimbursable Cost Manual
… documented and/or not program-related; and $17,026 for car services and other travel expenses. These expenses include car services for parents and monthly MetroCards for an office …
https://www.osc.ny.gov/state-agencies/audits/2015/12/30/united-community-services-inc-compliance-reimbursable-cost-manual