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Town of East Hampton – Budget Review (B7-15-19)
… 31, 2009. Local Finance Law requires all local governments that have been authorized to issue obligations to fund … their preliminary budgets for the next fiscal year to the State Comptroller for review while the deficit obligations … Key Findings Based on the results of our review, we found that revenue and expenditure projections in the proposed …
https://www.osc.ny.gov/local-government/audits/town/2015/11/02/town-east-hampton-budget-review-b7-15-19Town of East Hampton – Budget Review (B7-14-18)
… 31, 2009. Local Finance Law requires all local governments that have been authorized to issue obligations to fund … their preliminary budgets for the next fiscal year to the State Comptroller for review while the deficit obligations … Key Findings Based on the results of our review, we found that revenue and expenditure projections in the proposed …
https://www.osc.ny.gov/local-government/audits/town/2014/11/04/town-east-hampton-budget-review-b7-14-18Kenilworth Fire District No. 2 – Financial Activities (2017M-17)
… Purpose of Audit The purpose of our audit was to determine whether controls were adequate to ensure that financial activity was properly recorded and … The Treasurer does not provide monthly financial reports to the Board during the year and the Board does not review …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/kenilworth-fire-district-no-2-financial-activities-2017m-17City of Yonkers – Budget Review (B23-6-5)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2023-24 fiscal year are … not to exceed $45 million to liquidate current deficits in the City School District’s general fund as of June 30, … Certain significant revenue and expenditure projections in the proposed budget are unreasonable. Furthermore, …
https://www.osc.ny.gov/local-government/audits/city/2023/05/16/city-yonkers-budget-review-b23-6-5DiNapoli: School Districts Need to Improve Oversight of Technology Equipment
… Audits of 20 school districts across New York state found many could … always locate information technology (IT) assets such as laptop computers, tablets and monitors; did not always keep records of those assets; and often failed to safeguard them from theft or damage. As a result, nearly …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-school-districts-need-improve-oversight-technology-equipmentNew York Continues to Send More Federal Tax Dollars to Washington Than It Gets in Return
… New York paid $26.6 billion more in taxes to the federal government in federal fiscal year (FFY) 2018 … spending, ranking it last among the states, according to a report released today by State Comptroller Thomas P. … it receives 90 cents back in federal spending, compared to the national average of $1.21,” DiNapoli said. “We’re …
https://www.osc.ny.gov/press/releases/2020/01/new-york-continues-send-more-federal-tax-dollars-washington-it-gets-returnCity of Oneonta – Departmental Collections (2013M-13)
… and State and Federal aid, and departmental revenues. The Department of Public Transportation collected fees totaling … for collecting and/or depositing City moneys: the Finance Office, Public Transportation Office, Water … we determined that cash receipts collected by the Finance and City Clerk’s Offices were adequately accounted …
https://www.osc.ny.gov/local-government/audits/city/2013/04/12/city-oneonta-departmental-collections-2013m-13Opinion 90-53
… (authority to contract out functions of village road commissioner) -- Permissible Functions (discretionary … ministerial responsibilities) VILLAGE BOARD -- Powers and Duties (authority to contract out discretionary as opposed to ministerial functions) REAL PROPERTY TAXES AND ASSESSMENTS -- Assessment Procedures (authority to retain …
https://www.osc.ny.gov/legal-opinions/opinion-90-53IX.7.C Fringe Benefits and Indirect Costs – IX. Federal Grants
… real-time basis that is better aligned with the timing of payroll charges. To avoid confusion and a compilation of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7c-fringe-benefits-and-indirect-costsPanama Central School District – Procurement (2024M-73)
… requires purchase contracts that exceed certain thresholds to be competitively bid. In addition, the claims auditor did … auditor did not help ensure that District funds were used to procure goods and services in a prudent and economical … officials delegated their procurement responsibilities to other individuals and did not ensure these individuals …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/panama-central-school-district-procurement-2024m-73Cayuga County Community College – Information Technology (2013M-291)
… College is sponsored by Cayuga County and operates two campuses. The College is a part of the State University …
https://www.osc.ny.gov/local-government/audits/community-college/2014/03/14/cayuga-county-community-college-information-technology-2013m-291Town of Champion Great Bend Fire District – Internal Controls Over Financial Operations (2015M-019)
… 1, 2013 through October 31, 2014. Background The Town of Champion Great Bend Fire District, located in Jefferson … of the State, distinct and separate from the Town of Champion. The District is governed by an elected five-member … Town of Champion Great Bend Fire District Internal Controls Over …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/17/town-champion-great-bend-fire-district-internal-controls-over-financialCity of Olean – Budget Review (B1-13-2)
… the significant revenue and expenditure projections in the City’s tentative budget for the 2013-14 fiscal year are reasonable. Background The City of Olean, located in Cattaraugus County, issued debt … $4,300,000 to liquidate the accumulated deficit in the City’s general, water and sewer funds as of May 31, 2007. …
https://www.osc.ny.gov/local-government/audits/city/2013/03/20/city-olean-budget-review-b1-13-2Schroon Lake Central School District – Financial Condition (2014M-145)
… July 1, 2010 through July 31, 2013. Background The Schroon Lake Central School District is located in the Towns of Schroon Lake and North Hudson in Essex County and the Town of Chester … Schroon Lake Central School District Financial Condition 2014M145 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/20/schroon-lake-central-school-district-financial-condition-2014m-145Opinion 2006-9
… a county sewer district. You indicate that sewer services would not be terminated to property owners within the town … district after the transfer. Rather, the property owners would receive the services from the county sewer district, instead of the town district. The transfer would be pursuant to an inter-municipal agreement under which …
https://www.osc.ny.gov/legal-opinions/opinion-2006-9CVS Health – Accuracy of Empire Plan Medicare Rx Drug Rebate Revenue Remitted to the Department of Civil Service (Follow-Up)
To assess the extent of implementation of the two recommendations included in our initial audit report CVS Health Accuracy of Empire Plan Medicare Rx Drug Rebate Revenue Remitted to the Department of Civil Service Report 2022S1
https://www.osc.ny.gov/state-agencies/audits/2025/08/27/cvs-health-accuracy-empire-plan-medicare-rx-drug-rebate-revenue-remitted-department-civilWindows Domain Administration and Management (Follow-Up)
… 33 petabytes of storage, and 35,000 Virtual Desktop remote connections. ITS provides State agencies secure networking …
https://www.osc.ny.gov/state-agencies/audits/2024/10/09/windows-domain-administration-and-management-followOpioid Prescriptions for Medicaid Recipients in an Opioid Treatment Program (Follow-Up)
… of the three recommendations included in our initial audit report, Opioid Prescriptions for Medicaid Recipients in an Opioid Treatment Program (Report 2017-S-66 ). About the Program Opioid treatment … of the three recommendations included in our initial audit report Opioid Prescriptions for Medicaid Recipients in an …
https://www.osc.ny.gov/state-agencies/audits/2020/05/07/opioid-prescriptions-medicaid-recipients-opioid-treatment-program-followDiNapoli: School District Tax Levy Cap Below 2 Percent
… fiscal year, down from a 2 percent cap in each of the two previous years, according to data released today by State …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-school-district-tax-levy-cap-below-2-percentManagement of Energy Consumption
… officials have been effectively managing their agency's energy consumption. The audit covers the period April 1, 2006 … directs State agencies and public authorities to be more energy efficient and environmentally proactive. It requires … them to reduce, by December 31, 2010, their respective energy consumption in all buildings by 35 percent relative to …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/management-energy-consumption