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Fund Financial Data – 2021 Financial Condition Report

… be soon). Funds represent sources of funding and spending for particular purposes. The General Fund is used to report sources of funds and expenditures that are not required to be accounted for in another separate fund. In New York State, significant …

https://www.osc.ny.gov/reports/finance/2021-fcr/fund-financial-data

Fillmore Central School District – Reserve Funds (2016M-386)

… of withdrawals, an analysis of the projected needs for the upcoming year or a recommendation regarding those projected …

https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/fillmore-central-school-district-reserve-funds-2016m-386

Opinion 2001-7

… "entry fee" to properties within an extension to a public parking district) -- Extensions (authority to charge "entry fee" to properties within an extension to a public parking district) -- Public Parking Districts (authority to charge "entry fee" to …

https://www.osc.ny.gov/legal-opinions/opinion-2001-7

DiNapoli: Rechargeable Battery Use Rising Dramatically, But State Not Enforcing Recycling Law Requirements

… 2010 New York State Rechargeable Battery Law that requires manufacturers and retailers recycle rechargeable batteries … an annual report on the recycling efforts that battery manufacturers are required to provide under the law. Between … batteries in the state. In 2014, it gave DEC a list of 75 manufacturers that were not in the program and …

https://www.osc.ny.gov/press/releases/2022/06/dinapoli-rechargeable-battery-use-rising-dramatically-state-not-enforcing-recycling-law-requirements

Passenger Vehicle Fleet Management

… Purpose To determine what steps the Office of General Services (OGS) has taken to … To determine what steps the Office of General Services OGS has taken to …

https://www.osc.ny.gov/state-agencies/audits/2016/02/17/passenger-vehicle-fleet-management

DiNapoli: Lockport Facing Severe Cash Flow Problems

… will run out of cash to pay for operations in the very near future unless it secures new financing or drastically … will run out of cash to pay for operations in the very near future unless it secures new financing or drastically …

https://www.osc.ny.gov/press/releases/2014/08/dinapoli-lockport-facing-severe-cash-flow-problems

Oversight of Direct Placement of Children

… whether the Office of Children and Family Services (OCFS) has effective controls in place to ensure that children … subsequent documentation and information provided by OCFS through August 26, 2019. About the Program OCFS oversees the State’s child welfare system, and its …

https://www.osc.ny.gov/state-agencies/audits/2020/03/02/oversight-direct-placement-children

State Agencies Bulletin No. 954

… and PEF, certain PEF represented employees of the Schools for the Deaf and Blind who take part as mentors in the mentoring program are eligible for a $1,000.00 Premium. The Program is effective beginning … MSB (Mentoring Premium Deaf and Blind) must be used to report the annual amount AMB (Adjust Blind and Deaf …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/954-mentoring-premium-nys-schools-deaf-and-blind

DiNapoli: State Tax Receipts Higher Than Updated Projections Through the First Half of the Year

… State tax receipts totaled $51.5 billion through the first six months of State Fiscal Year (SFY) 2023-24, $1.7 billion higher than estimates released in the Division of the Budget’s (DOB) July Update to the Enacted … State tax receipts totaled $515 billion through the first six months of State Fiscal Year SFY 202324 $17 …

https://www.osc.ny.gov/press/releases/2023/10/dinapoli-state-tax-receipts-higher-updated-projections-through-first-half-year

Wage Subsidy and Transitional Employment Programs

… Purpose To determine if the Office of Temporary and Disability Assistance (Office) adequately … 1, 2011 through November 18, 2015. Background The federal Temporary Assistance for Needy Families (TANF) program … in private sector employment. The TE position is temporary and serves only as a vehicle to finding permanent …

https://www.osc.ny.gov/state-agencies/audits/2016/03/29/wage-subsidy-and-transitional-employment-programs

New Customer-Focused Subway Metrics

… Objective To determine whether New York City Transit’s (Transit) new metrics provide customers with better information about … To determine whether New York City Transits Transit new metrics provide customers …

https://www.osc.ny.gov/state-agencies/audits/2020/01/17/new-customer-focused-subway-metrics

DiNapoli: $1 Million in License Plate Contributions Sit Unused by State

… percent of that for health-related causes including breast cancer, prostate cancer and Alzheimer’s disease. In November 2015, the …

https://www.osc.ny.gov/press/releases/2016/08/dinapoli-1-million-license-plate-contributions-sit-unused-state

Town of Haverstraw - Information Technology (2019M-125)

… [read complete report - pdf] Audit Objective Determine whether Town … IT security awareness training. In addition to this public report, sensitive IT control weaknesses were communicated …

https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-haverstraw-information-technology-2019m-125

East Hampton Union Free School District – Network and Financial Application Access and Information Technology Contingency Planning (2022M-8)

… [read complete report – pdf] Audit Objective Determine whether East Hampton … The District’s use of two central network management tools for over 10 years has created security concerns due to lack … network user accounts and periodically review them for necessity. Provide periodic IT security awareness …

https://www.osc.ny.gov/local-government/audits/school-district/2023/09/08/east-hampton-union-free-school-district-network-and-financial-application

DiNapoli's Auditors Halt $25.3 Million in Suspicious Tax Refunds

… honest New Yorkers are rushing to file their tax returns. My office is watching for those who would con the system to … money. Whether these scams are new or traditional, my auditors work diligently to expose tax cheats.” DiNapoli … said. “As refund fraud and identity theft increases, my office is working to ensure that only legitimate refunds …

https://www.osc.ny.gov/press/releases/2015/04/dinapolis-auditors-halt-253-million-suspicious-tax-refunds

Hammondsport Central School District – Multiyear Planning (2024M-54)

… officials established comprehensive multiyear financial and capital plans. Key Findings District officials did not develop comprehensive written multiyear financial and capital plans, and their budgeting practice of consistently appropriating … officials established comprehensive multiyear financial and capital plans …

https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-multiyear-planning-2024m-54

Village of North Haven – Collections (2024M-99)

… pdf] Audit Objective Determine whether Village of North Haven (Village) officials ensured collections were properly … Determine whether Village of North Haven Village officials ensured collections were properly …

https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-north-haven-collections-2024m-99

Town of Perth – Conflict of Interest (2024M-142)

… in non-payroll disbursements. Key Findings A Board member was the sole proprietor of an automotive company that did business with the Town. Therefore, the Board member had a prohibited conflict of interest which means they … has five recommendations that will help prevent Town officials from having prohibited interests in non-payroll …

https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-conflict-interest-2024m-142