Search
Johnson City Central School District – Financial Condition (2015M-204)
… Purpose of Audit The purpose of our audit was to examine the … use of reserves in the budget plan each year and develop a plan for the use of fund balance and reserves in a manner …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/31/johnson-city-central-school-district-financial-condition-2015m-204Village of Springville – Procurement (2016M-330)
… our audit was to review the Village’s purchasing practices for the period June 1, 2014 through June 24, 2016. Background … five-member Board of Trustees. Budgeted appropriations for the 2016-17 fiscal year total approximately $8.6 million. … Village’s procurement policy did not include procedures for procuring professional services. Village officials did …
https://www.osc.ny.gov/local-government/audits/village/2016/12/16/village-springville-procurement-2016m-330Opinion 92-8
… share of the cost, of federally-aided municipal street and highway projects. The repayment is made from the … pertains to the financing of federally-aided municipal street and highway projects and applies notwithstanding any … the full non-federal share of the cost of federally-aided street and highway projects, subject to partial reimbursement …
https://www.osc.ny.gov/legal-opinions/opinion-92-8Opinion 95-8
… 1349(2)(e) and (f) of the Civil Practice Law and Rules (CPLR) must be remitted to the custody of the county … moneys under section 1349(2)(h)(i) and (ii) of the CPLR must be deposited, respectively, in a "law enforcement … 1349 of Article 13-A of the Civil Practice Law and Rules (CPLR), as added by L 1990, ch 655, which provide for the …
https://www.osc.ny.gov/legal-opinions/opinion-95-8Maximus, Inc.
… CM00939 and TQ00002. The objective of our examination was to determine whether PMA’s implementation of the RAP achieved … scope of the original contract. The services were related to the New York Health Benefit Exchange, and were not subject to competitive bidding or OSC approval. The amendments …
https://www.osc.ny.gov/state-agencies/audits/2015/04/23/maximus-incControls Over Selected Expenditures (Follow-Up)
… directly reimbursing State-licensed providers for forensic rape examination (FRE) services. The FRE Direct Reimbursement …
https://www.osc.ny.gov/state-agencies/audits/2020/09/02/controls-over-selected-expenditures-followEarly Childhood Learning Center of Greene County – Compliance With the Reimbursable Cost Manual
… and allowable under the State Education Department’s (SED) guidelines, including the Reimbursable Cost Manual (RCM). The … rates. Remind ECLC officials of the pertinent SED guidelines that relate to the deficiencies we identified. To …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/early-childhood-learning-center-greene-county-compliance-reimbursable-cost-manualCity of Lackawanna – Garbage Collection Fees (2021M-206)
… our findings and recommendations and indicated they plan to initiate corrective action. Appendix B includes our comment to an issue raised in the City’s response. …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-lackawanna-garbage-collection-fees-2021m-206City of Hudson – Internal Controls Over Cash Receipts (2013M-102)
… 13, 2012. Background The City of Hudson is located in Columbia County and has a population of approximately … performed formal bank reconciliations for the Clerk’s bank account. Each of the other Departments we reviewed procured … receipts for cash transactions without maintaining a log of these receipts. Certain Departments issued permits, …
https://www.osc.ny.gov/local-government/audits/city/2013/06/28/city-hudson-internal-controls-over-cash-receipts-2013m-102City of Glen Cove– Budget Review (B7-13-16)
… deficits for the fiscal year ending December 31, 2006. Local Finance Law requires all local governments that have been authorized to issue … fund. However, due to overstated revenue estimates, the golf and recreation fund is projecting a $93,308 operating …
https://www.osc.ny.gov/local-government/audits/city/2013/10/16/city-glen-cove-budget-review-b7-13-16Niagara County – County Bridge Maintenance (S9-13-2)
… Purpose of Audit The purpose of our audit was to determine whether counties are properly maintaining their bridges to ensure the safety of those who travel on them for the period January 1, 2007, to December 31, 2011. Background The County covers 522 square …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/niagara-county-county-bridge-maintenance-s9-13-2Hampton Bays Union Free School District – Claims Processing (2013M-333)
… example, the District paid a vendor $17,960 on September 7, 2012, for special education services; the vendor’s invoice …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/27/hampton-bays-union-free-school-district-claims-processing-2013m-333State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Town of Aurora , Town of Roseboom and the Town of … at Open Book New York . Track municipal spending, the state's 150,000 contracts, billions in state payments and …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases School Audits
… 54 of the 193 new students’ applications and no proof of birthdate for 15 students. Glens Falls Common School District …
https://www.osc.ny.gov/press/releases/2019/11/comptroller-dinapoli-releases-school-auditsDiNapoli: Audit Finds Misuse of Funds in Town of Fishkill
… misused as much as $50,000 generated by the town’s senior center, according to an audit released today by State … to Dutchess County District Attorney William V. Grady. “Senior citizens who thought they were paying for activities … The town offers various services to residents through its senior center, including providing food, coffee, bingo games, …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-audit-finds-misuse-funds-town-fishkillDiNapoli: Facilities Using Radioactive Materials or Radiation Equipment in New York City Were Not Always Properly Inspected or Licensed
… they were corrected. "New York City has strict oversight requirements to safeguard health care workers, patients and … of them. Of the remaining 51 hospitals, five did not have registration certificates for the current and the prior registration period, four had gaps in their registration …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-facilities-using-radioactive-materials-or-radiation-equipment-new-york-city-were-not-alwaysDiNapoli: MTA Not Holding Paratransit Contractor Accountable
… when the MTA does not hold the contractor accountable for repeated errors,” said DiNapoli. “By not penalizing … is included in the audit. For a copy of the audit , visit: … than 50,000 state contracts, visit www.openbooknewyork.com . The easy-to-use website was created by DiNapoli to …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-mta-not-holding-paratransit-contractor-accountableComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … (Ontario County) The authority does not follow procedures for depositing cash that exceeds the policy’s overnight cash … government spending and nearly 50,000 state contracts, visit OpenBookNY . The easy-to-use website was created by …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-1XII.6.E Making an Emergency Payment – XII. Expenditures
… will monitor the use of this Vendor ID and will contact the Business Unit prior to approving the payment. … 3 - Record Retention - Accounts Payable Vouchers and Land Claims of this Chapter for record retention … or payment of vouchers for emergency payments, please contact the Bureau of State Expenditures’ Customer Service …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6e-making-emergency-paymentDiNapoli: 59 School Districts in Fiscal Stress
… in “moderate fiscal stress” were Amityville (Suffolk), Bedford (Westchester), Clifton-Fine (St. Lawrence), Cortland …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-59-school-districts-fiscal-stress