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Franklin County – Fiscal Stress (2013M-252)
… to June 30, 2013. Background Franklin County is located in northeastern New York State and has a population of … to pay its bills and other obligations when due, resulting in the County issuing short-term debt in the form of a tax anticipation note for $4 million on May …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/franklin-county-fiscal-stress-2013m-252Homer Central School District – Financial Condition (2013M-306)
… include the District’s actual needs based on historical trends or other identified needs. Review all reserve balances …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/homer-central-school-district-financial-condition-2013m-306XI.4.D Indirect Cost Allocations – XI. Procurement and Contract Management
… Indirect costs are costs for activities that benefit more than one program or objective and, therefore, … or contract, the State will reimburse grant contractors for the State's share of properly allocated indirect costs. … Indirect costs are costs for activities that benefit more than one program or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi4d-indirect-cost-allocationsComsewogue Public Library – Cash Disbursements and Procurement (2013M-316)
… Purpose of Audit The purpose of our audit was to examine the … totaling more than $1.3 million were made prior to Board approval. Had the Board authorized the payment of certain … not require prior Board approval. The Treasurer does not sign all checks to pay claims. Rather, the Board authorized …
https://www.osc.ny.gov/local-government/audits/library/2014/01/31/comsewogue-public-library-cash-disbursements-and-procurement-2013m-316Newstead Fire Company –Internal Controls (2014M-92)
… The purpose of our audit was to assess the adequacy of Company financial controls for the period January 1, 2012 … through February 18, 2014. Background The Newstead Fire Company is a volunteer organization located in the Town of Newstead in Erie County. The Company contracts with the Town to provide fire protection …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/06/27/newstead-fire-company-internal-controls-2014m-92Canisteo-Greenwood Central School District – Financial Management (2016M-362)
… Purpose of Audit The purpose of our audit was to review the District’s financial management practices for … fund balance and have allowed unrestricted fund balance to exceed the statutory limit for the past three fiscal years … million. District officials have allowed reserve balances to accumulate to excessive levels and have consistently …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/canisteo-greenwood-central-school-district-financial-management-2016m-362LaFayette Central School District – Reserves (2013M-387)
… funds over multiple fiscal years, they can be considered de facto reserve funds. The District did not have a plan for … or funding reserves. Take remedial action to ratify the de facto reserves by adopting appropriate resolutions. Adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/lafayette-central-school-district-reserves-2013m-387Opinion 88-34
… VEHICLE AND TRAFFIC REGULATIONS -- Towns (manner of adoption of regulations, orders and rules) -- Villages … Atty Gen [Inf Opn] 1109 appear to be in conflict and ask for our opinion in this regard. In 21 Opns St Comp, 1965, p … accomplished in accordance with the procedures prescribed for the adoption of ordinances by Town Law, §§130 and 133. …
https://www.osc.ny.gov/legal-opinions/opinion-88-34Medicaid – Federal Funding and New York
… City residents were enrolled in the Medicaid program as of January 2025. The City reimburses the State for its local … Funds to New York City As noted in Figure 2, the City’s latest financial plan includes $381 million in federal … been delayed since 2014 and are now scheduled to begin on October 1, 2025, pending no further delay from Congress. H+H …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/medicaid-nycHoags Corners Volunteer Fire Company, Inc. – Internal Controls (2014M-09)
… Purpose of Audit The purpose of our audit was to assess Fire Company controls over financial activities for … The Hoags Corners Volunteer Fire Company is located in Rensselaer County and provides fire protection services to … pre-approval by a Company official is required before someone uses the debit card. Key Recommendations Revise the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/hoags-corners-volunteer-fire-company-inc-internal-controls-2014m-09Hadley-Luzerne Central School District – Financial Condition (2012M-188)
… services or sharing them with other districts, and saving money on energy costs. Given the District’s declining … use of fund balance. Adopt a reserve policy establishing how reserves will be funded, how much will be reserved, and when reserves will be used. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hadley-luzerne-central-school-district-financial-condition-2012m-188State Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. Town of Oxford – Financial … by the village’s employee handbook. Cuba-Rushford Central School District – Cafeteria Purchases (Allegany County) … were for proper district purposes. Southwestern Central School District – Claims Audit (Chautauqua County) The claims …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases State Audits
… report issued in December 2015, identified $710,284 in rebate revenues from agreements with 114 drug manufacturers … audit. This included the remittance of $338,649 in drug rebate revenue to Civil Service. In addition, UHC officials … Variety offers a range of special education services and programs to children with disabilities from birth to eight …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases State Audits
… Department of Taxation and Finance: Personal Income Tax Refunds (2016-1A-001) During 2016, the tax department processed almost 7.6 million refunds totaling over $9.6 billion. After the tax department … in total savings. For these claims in particular, board staff members entered incorrect data in fields used to …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-state-audits-0Opinion 98-20
… -- Fire Police Squads (qualification for appointment to) FIRE COMMISSIONERS -- Powers and Duties (establishment of minimum service requirement for appointment to fire police squad) GENERAL MUNICIPAL LAW, §209-c; TOWN … An otherwise qualified individual may be assigned to a fire police squad immediately upon becoming a member of …
https://www.osc.ny.gov/legal-opinions/opinion-98-20DiNapoli: Under New Tax Cap Calculation, School District Tax Levy Growth Near Zero
… for the 2016-17 fiscal year, according to data released today by State Comptroller Thomas P. DiNapoli. The latest … for the 201617 fiscal year according to data released today by State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-under-new-tax-cap-calculation-school-district-tax-levy-growth-near-zeroDiNapoli: Statewide Local Sales Tax Collections Down 7.1 Percent in November
… sales activity by location. This will give a clearer picture of what the overall quarterly and calendar year …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-statewide-local-sales-tax-collections-down-71-percent-novemberDiNapoli: Public Drinking Water Needs More Protection
… New York's public water supplies need stronger protections to ensure clean drinking water and … New Yorks public water supplies need stronger protections to ensure clean drinking water and …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-public-drinking-water-needs-more-protectionOpinion 88-66
… programs); (authority to release copyright) -- Powers and Duties (authority to market computer programs; (authority … particular computer program may be copyrighted. Your first question involves the provisions of the Federal Copyright Act … as a compilation, as an instructional text, as a test, as answer material for a test, or as an atlas, if the parties …
https://www.osc.ny.gov/legal-opinions/opinion-88-66State Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 180,000 … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-district-audits