Search
Rescue Fire Company, Inc. – Unaccounted-For Bar Receipts (2012M-250)
… four bar committee members had unmonitored access to the safe where the cash from bar operations was stored. The Board … conducting cash counts or adding or removing cash from the safe. Bar committee members routinely paid for bar-related … cash counts and adding or removing cash from the safe. Review and approve invoices representing the purchase …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/rescue-fire-company-inc-unaccounted-bar-receipts-2012m-250Oversight of Persons Convicted of Driving While Intoxicated (Follow-Up)
… Purpose To determine the extent of implementation of the four recommendations included in our initial audit report: Oversight of Persons Convicted of Driving While Intoxicated, issued … To determine the extent of implementation of the four recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2017/05/15/oversight-persons-convicted-driving-while-intoxicated-followOversight of Young Adult Institute, Inc.'s Family Support Services Contracts (Follow-Up)
… Objective To determine the extent of the implementation of the three recommendations included in our initial audit report, Oversight of Young Adult Institute, Inc.’s Family Support Services … To determine the extent of the implementation of the three recommendations included …
https://www.osc.ny.gov/state-agencies/audits/2019/11/18/oversight-young-adult-institute-incs-family-support-services-contracts-followChautauqua County – Financial Condition (2023M-111)
… financial operations and took appropriate actions to maintain the North Chautauqua County Water District’s … financial operations or take appropriate actions to maintain the District’s fiscal stability. As such, all … 2022. Did not enforce collection of water usage billed to Chadwick Bay Intermunicipal Water Works (CBI), resulting …
https://www.osc.ny.gov/local-government/audits/county/2023/12/22/chautauqua-county-financial-condition-2023m-111Town of Covington – Town Supervisor (2013M-371)
… Purpose of Audit The purpose of our audit was to review the Supervisor’s financial records and reports for … for all funds totaled $755,985. Key Findings Due to the poor condition of the Town’s financial records and reports, the Board was unable to determine the Town’s true financial condition or …
https://www.osc.ny.gov/local-government/audits/town/2014/03/07/town-covington-town-supervisor-2013m-371Dryden Central School District - Cash Management (2020M-61)
… [ read complete report - pdf ] Audit Objective To determine whether District officials maximized interest … investment program. Prepare monthly cash flow forecasts to estimate available funds for investment. Solicit interest rate quotes and obtain investment information to ensure available funds are invested, within legal limits, …
https://www.osc.ny.gov/local-government/audits/school-district/2020/08/28/dryden-central-school-district-cash-management-2020m-61Cohoes City School District – Medicaid Reimbursements (2022M-107)
… maximized Medicaid reimbursements by submitting claims for all services provided to Medicaid eligible students with signed parental consent forms. Key … maximized Medicaid reimbursements by submitting claims for all services provided to Medicaid eligible students with …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/cohoes-city-school-district-medicaid-reimbursements-2022m-107State Agencies Bulletin No. 296
… The changes will be bolded in gray. (See Attachment 1) Effective Date The processing of the new changes will take …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/296-revised-data-capture-files-nhrp-716-and-nhrp-517Opinion 90-45
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … resolution must state that, for reasons of efficiency or economy, there is a need for standardization. The … why, as a matter of fact and not mere opinion, efficiency or economy will be served. This is in reply to your letter …
https://www.osc.ny.gov/legal-opinions/opinion-90-45Controls Over Vehicle Use and Transportation-Related Expenses (Follow-Up)
… in our initial audit report, Controls Over Vehicle Use and Transportation-Related Expenses (Report 2019-S-37 ). … the Program The Department is composed of a central office and 11 regional offices across the State, of which 10 operate … a centralized procurement contract (Contract), negotiated and entered into on behalf of the State by the Office of …
https://www.osc.ny.gov/state-agencies/audits/2023/05/11/controls-over-vehicle-use-and-transportation-related-expenses-followDiNapoli Releases Analysis of Executive Budget
… funding reductions and an uncertain revenue picture but also weakens checks and balances over the use of public … billion after proposed budget actions for the coming year but before actions to limit future annual State Operating … funding reductions and an uncertain revenue picture but also weakens checks and balances over the use of public …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-releases-analysis-executive-budgetXVI.3.F Public Benefit Corporations – XVI. Financial Reporting
… and Document Preparation: The following is a discussion of each public benefit corporation, public authority, … (PBC's) determined, in accordance with provisions of GASB Codification Section 2100, to be included within the … death and certain permanent disability claims exclusive of claims applicable to the State Insurance Fund. The State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3f-public-benefit-corporationsTown of Sheridan – Cellular Phones (2013M-334)
… through October 11, 2013. Background The Town of Sheridan is located in Chautauqua County. The Town is governed by an … individuals, it lacked a policy or contract stating what amount should be reimbursed, when payments are due and what is to be done if someone does not reimburse the Town in …
https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-sheridan-cellular-phones-2013m-334Adequacy of 2021 Budgets - City of Saratoga Springs (S9-21-10)
… have seen more significant impacts due to reductions and/or increases to their revenues and/or expenditures. This has led to some local governments … for Aid and Incentives for Municipalities (AIM) and Video Lottery Terminal (VLT) aid which may not be realized. …
https://www.osc.ny.gov/local-government/audits/city/2021/05/14/adequacy-2021-budgets-city-saratoga-springs-s9-21-10Capital Planning (Follow-Up)
To determine the extent of the implementation of the three recommendations included in our initial audit report Niagara Frontier Transportation Authority Capital Planning Report 2015S37
https://www.osc.ny.gov/state-agencies/audits/2018/09/04/capital-planning-followNYS Comptroller DiNapoli and the Fire and Police Pension Association of Colorado Statements on Proposed Settlement of Boeing Lawsuit
… the following statements today regarding the proposed settlement of their derivative lawsuit against the directors … subsequent grounding of the aircraft. Under the proposed settlement, which requires court approval, Boeing must adopt … million from the directors’ insurers. If approved, the settlement will be the largest monetary recovery in a suit …
https://www.osc.ny.gov/press/releases/2021/11/nys-comptroller-dinapoli-and-fire-and-police-pension-association-colorado-statements-proposedDiNapoli: Sandy Damage Delayed MTA Electronic Security Program Another Three Years
… Transportation Authority's (MTA) already overdue and over budget post-9/11 security program, according to a … security program — safeguarding the most vulnerable and busiest stations, bridges and tunnels — by June 2014. Now, the MTA expects to finish … Metropolitan Transportation Authoritys MTA already overdue and over budget post911 security program according to a …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-sandy-damage-delayed-mta-electronic-security-program-another-three-yearsEfficiency of Warehouse Space (Follow-Up)
… as of April 2022, of the six recommendations included in our initial audit report, Efficiency of Warehouse Space … State warehouses – leased and State owned – did not exist. In response to the onset of the COVID-19 pandemic in March 2020, OGS shifted its priorities, requiring it to …
https://www.osc.ny.gov/state-agencies/audits/2022/05/25/efficiency-warehouse-space-followTown of Huron – Financial Management (2014M-367)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management, budget practices … Town officials have not developed policies or procedures to establish financial goals and govern budgeting practices … and the level of unrestricted unappropriated fund balance to maintain. The Board routinely adopted budgets with …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-huron-financial-management-2014m-367Replacing the Medicaid Computer System, Getting It Right for Taxpayers, May 2010
In State Fiscal Year (SFY) 2009-10, All Funds spending for New York State amounted to $126.9 billion.
https://www.osc.ny.gov/files/reports/special-topics/pdf/health-medicaid-2010.pdf