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Stockport Volunteer Fire Company No. 1 – Selected Financial Activities (2015M-189)
… Volunteer Fire Company No. 1 is a volunteer organization located in the Town of Stockport, Columbia County, which … into an agreement with a Board member for work performed at the Company’s firehouse for which no disclosure of … to the Executive Committee which contain a detailed accounting of the Company’s revenues, expenses and all cash …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/30/stockport-volunteer-fire-company-no-1-selected-financial-activities-2015mTown of Arietta – Budgeting (2016M-308)
… 2013 through June 30, 2016. Background The Town of Arietta is located in Hamilton County and has a population of approximately 305. The Town is governed by an elected five-member Town Board. Budgeted … that result in the appropriation of fund balance that is not needed to finance operations. Develop comprehensive …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-arietta-budgeting-2016m-308Town of Edmeston – Supervisor's Records and Reports (2017M-13)
… 13, 2016. Background The Town of Edmeston is located in Otsego County and has a population of approximately 1,800. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-edmeston-supervisors-records-and-reports-2017m-13Barker Central School District – Purchasing (2016M-208)
… Background The Barker Central School District is located in the Town of Somerset, Niagara County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/barker-central-school-district-purchasing-2016m-208Lockport City School District – Monitoring Transportation Contracts and Costs (2015M-200)
… $86.6 million. Key Findings District officials have not periodically solicited bids or proposals for primary …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/lockport-city-school-district-monitoring-transportation-contracts-andEastchester Union Free School District – Financial Management (2016M-59)
… The Eastchester Union Free School District is located in the Town of Eastchester, Westchester County. The District, … Ensure that all estimated appropriations and revenues are in the budget. Consider using budgeted appropriations and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/eastchester-union-free-school-district-financial-management-2016m-59Randolph Central School District – Financial Management (2014M-20)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial operations for the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/randolph-central-school-district-financial-management-2014m-20Carmel Central School District - Extra-Classroom Activities (2018M-45)
… Determine whether extra-classroom activity (ECA) clubs and the central treasurers properly accounted for ECA collections … sales tax totaling $431 was not set aside for remittance to the State. The District’s ECA policy was not … Ensure applicable sales tax is collected and remitted to the State. Update and amend the ECA fund policy and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/carmel-central-school-district-extra-classroom-activities-2018m-45Opinion 92-27
… to the New York State and Local Employees' Retirement System that such payroll deductions may not include any …
https://www.osc.ny.gov/legal-opinions/opinion-92-27DiNapoli: NYC Contract Spending Rises $7 Billion Since FY 2019
… projects) has grown significantly in recent years, rising to $24.3 billion in fiscal year (FY) 2023, an increase of … operating spending growth in this period, according to a report released today by State Comptroller Thomas P. … Department of Education Contract costs at the DOE have risen significantly since FY 2010, from nearly $3.9 …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-nyc-contract-spending-rises-7-billion-fy-2019DiNapoli: Property Tax Exemptions Top $450 Billion
… In this category, the state's School Tax Relief program (STAR) – which applies to a large portion of owner-occupied … outside of New York City – represents the majority share. STAR accounted for 2.4 million partial exemptions in 2016, … of all exempted value. However, unlike other exemptions, STAR creates no direct additional burden on other local …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-property-tax-exemptions-top-450-billionIndustrial Development Agency Board Governance (2017-MS-1)
… [read complete report] We also released six letter reports to the following Industrial Development Agencies (IDAS): Auburn … or modify financial assistance or tax exemptions. While many of the areas we reviewed were not requirements …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2017/09/22/industrial-development-agency-board-governance-2017-ms-1Mitchell-Lama Vacancies (Follow-Up)
… of implementation of the six recommendations included in our initial audit report, Mitchell-Lama Vacancies (Report … the Program The Mitchell-Lama Housing Program was created in 1955 to provide affordable rental and cooperative housing … promoting the quality and affordability of NYC’s housing. In NYC, there are 93 HPD-supervised Mitchell-Lama rental and …
https://www.osc.ny.gov/state-agencies/audits/2023/05/12/mitchell-lama-vacancies-followUnified Court System Bulletin No. UCS-151
… order) Earn Code Earns End Date Grade BU Percentage Amount Number of Payments Processed Total Payment Amount Payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-151-june-2009-ucs-uniform-allowance-and-uniform-blazer-allowanceXVI.3.B Fund Accounting – XVI. Financial Reporting
… of similar characteristics and purposes. Only the minimum number of funds consistent with legal and operating …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3b-fund-accountingState Agencies Bulletin No. 2341
… Purpose: The purpose of this bulletin is to provide agencies with instructions for processing the … eligibility criteria are affected. Background: Pursuant to a side letter contained in the 2023-2026 Agreement between … (SSA) all retro payments made to individuals who have filed for Social Security benefits. Since PayServ does …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2341-2024-2025-public-employees-federation-pef-firearms-training-and-safetyXI-A.9 Receiving – XI-A. Purchasing
… been received. With the quantities present, the receiver does not have a need to independently count or keep records … the purchase of copier repair services, when the agency does not know ahead of time the extent and cost of necessary …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a9-receivingState Comptroller DiNapoli Releases Municipal Audits
… Management Agency reimbursements. Although the budget does slightly raise taxes for all funds, town officials did … budget are reasonable. Additionally, town officials have increased the real property tax levy for the general … prohibits towns from loaning or giving money to any private corporation or person, including property owners …
https://www.osc.ny.gov/press/releases/2014/11/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Audits
… Conservation Oversight of Health and Safety Regulations at Public Pools, Beaches, and Spray Grounds (2016-S-55) All … developed procedures to address health and safety issues at each of the facilities it operates or oversees. New York … identify violations. Auditors analyzed client card usage at prohibited locations and identified 15 recipients with 20 …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-auditsDiNapoli: DOH Needs to Improve Drug Rebate Collections
… in the plan and is responsible for ensuring the enrollees have access to a comprehensive range of medical services, … failed to include information during processing that could have led to bigger rebates. Among the auditors' findings … were recovered. DOH indicated that certain actions have been and will be taken to address each audit’s …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-doh-needs-improve-drug-rebate-collections