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Enterprise Charter School – Enrollment and Billing (2014M-378)
… 2014. Background The Enterprise Charter School is located in the City of Buffalo and is governed by a seven-member …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/03/27/enterprise-charter-school-enrollment-and-billing-2014m-378Improper Overlapping Medicaid and Essential Plan Enrollments (Follow-Up)
… to lower-income people who, generally, don’t qualify for Medicaid. As income, household makeup, and other factors … organized under DOH where individuals can apply for and enroll in health insurance plans, including Medicaid … audit report; however, additional actions are needed. For example, while DOH established periodic reconciliations …
https://www.osc.ny.gov/state-agencies/audits/2024/04/10/improper-overlapping-medicaid-and-essential-plan-enrollments-followTown of Keene – Records and Reports (2024M-27)
… balances did not agree with general ledger cash balances for 55 (41 percent) of the 133 bank reconciliations we …
https://www.osc.ny.gov/local-government/audits/town/2024/06/14/town-keene-records-and-reports-2024m-27IX.7.H Federal Funding Accountability and Transparency Act (FFATA) – IX. Federal Grants
… site went live in 2007. Federal agencies are required to report the name of the entity receiving the award, the amount … to report details on their first-tier sub-recipients for awards made as of October 1, 2010. While many of the … reports to the FFATA Subaward Reporting System (FSRS) for display on www.usaspending.gov . The prime awardee must …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7h-federal-funding-accountability-and-transparency-act-ffataXI.18.D Sales and Compensating Use Tax Documentation – XI. Procurement and Contract Management
… in writing to the procuring agency that the requisite certification has been made to DTF, or that the certification is not required to be filed, and that the certification is correct and complete. The certification to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18d-sales-and-compensating-use-tax-documentationNew York State Fiscal Reform and Accountability Act
… the state finance law and the public authorities law, in relation to contents of the state budget and the capital … sum appropriations; and to amend the state finance law, in relation to the rainy day reserve fund (Part A); to amend … to limitations on state-supported debt; and providing for the repeal of certain provisions upon expiration thereof …
https://www.osc.ny.gov/legislation/new-york-state-fiscal-reform-and-accountability-actWestchester County – Court and Trust Funds (2024-C&T-3)
… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2022 through … a court order, certain assets may be provided to the court and then delivered to the Commissioner of Finance …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/08/23/westchester-county-court-and-trust-funds-2024-ct-3Steuben County – Court and Trust Funds (2024-C&T-4)
… controls to safeguard and account for court and trust funds for the period January 1, 2021 through May 31, 2024. … made pursuant to court orders commonly involve surplus money from foreclosures and contract disputes resulting in a … County Clerk and Surrogate’s Court are performed, that all money deemed abandoned property is paid to the State …
https://www.osc.ny.gov/local-government/audits/county/2024/09/13/steuben-county-court-and-trust-funds-2024-ct-4Town of Wells – Records and Reports (2024M-59)
… – pdf] Audit Objective Determine whether the Town of Wells (Town) Supervisor maintained complete, accurate and … accurate. Two accounts were overstated by a combined total of $1.4 million and 13 accounts were understated by a combined total of $451,664. Of the 10 revenue accounts we reviewed as of …
https://www.osc.ny.gov/local-government/audits/town/2024/08/23/town-wells-records-and-reports-2024m-59Long Island Experienced Gains in Farms and Farmland
… The critical role farms play in New York cannot be overstated, both as an economic engine … is especially true on Long Island. It was the only region in the state to see the numbers climb for both farms and farmland acres in the most recent United States Department of Agriculture …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-agriculture-report-reveals-economic-growth-and-challenges-facing-new-york-farms-long-islandOrleans County – Court and Trust Funds (2024-C&T-6)
… controls to safeguard and account for court and trust funds for the period January 1, 2021 through November 1, … by court order. Additionally, in certain circumstances, 2 funds from estates are entrusted to the Treasurer for … of internal controls to account for and safeguard these funds. Key Finding The records maintained by the Treasurer, …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/12/13/orleans-county-court-and-trust-funds-2024-ct-6Genesee County – Court and Trust Funds (2024-C&T-7)
… controls to safeguard and account for court and trust funds for the period January 1, 2021 through November 21, … by court order. Additionally, in certain circumstances, 2 funds from estates are entrusted to the Treasurer for … of internal controls to account for and safeguard these funds. Key Findings The County Clerk’s register did not …
https://www.osc.ny.gov/local-government/audits/county/2025/01/10/genesee-county-court-and-trust-funds-2024-ct-7Climate Act Goals – Planning, Procurements, and Progress Tracking
… Objectives To determine if the Public Service Commission (PSC) and the … and Development Authority (NYSERDA) adequately planned to achieve the Climate Leadership and Community Protection … laws designed to address the negative impacts of climate change in the United States. The Climate Act builds on the …
https://www.osc.ny.gov/state-agencies/audits/2024/07/16/climate-act-goals-planning-procurements-and-progress-trackingCitywide Payment Services and Standards – Controls Over Payments
… and improve customer satisfaction. Payments can be made online, in-person, or by mail to a bank lockbox. CPSS administers the Citywide Payments and …
https://www.osc.ny.gov/state-agencies/audits/2024/08/01/citywide-payment-services-and-standards-controls-over-paymentsContact Update and Online Help for Local Officials
… Contact Update The Division of Local Government and School Accountability, in the Office of … York State Comptroller (OSC), collects contact information for local governments, special districts and other local municipal entities to enable our office to communicate information to the …
https://www.osc.ny.gov/local-government/resources/contact-update-and-online-helpState Comptroller DiNapoli Releases Municipal and School Audits
… by $215,395. Long Beach City School District – Financial Management (Nassau County) The board and district officials … Academy Central School District at Delhi – Financial Management (Delaware County) The board and district officials … 30, 2023. Falconer Central School District – Financial Management (Chautauqua County) Although 2009 and 2016 audits …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-and-school-auditsSchuyler County – Court and Trust Funds (2021-C&T-1)
… controls to safeguard and account for court and trust funds for the period January 1, 2018 through September 30, … made pursuant to court orders commonly involve surplus money from foreclosures and contract disputes resulting in a … annual basis to the State Comptroller accounting for all money, securities and other properties deposited to courts …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2021/12/10/schuyler-county-court-and-trust-funds-2021-ct-1Wyoming County Court and Trust Funds (2020-C&T-2)
… on an annual basis to the State Comptroller accounting for all money, securities and other properties deposited to the … the Treasurer for a period of three years, together with all accumulated interest, less the Treasurer’s statutory … property. The Treasurer should, after public notice, pay all such abandoned property to the State Comptroller by the …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2020/05/08/wyoming-county-court-and-trust-funds-2020-ct-2Delaware County – Court and Trust Funds (2022-C&T-2)
… 24, 2022. Background Pursuant to a court order, certain assets may be provided to the court and then delivered to the … As a result, the Clerk was unable to readily identify all assets ordered to be paid into court. The Surrogate’s Court …
https://www.osc.ny.gov/local-government/audits/county/2022/07/22/delaware-county-court-and-trust-funds-2022-ct-2Chautauqua County – Court and Trust Funds (2020-C&T-1)
… court and trust funds and abandoned property. Pursuant to New York State Finance Law, the Director is required to … on an annual basis to the State Comptroller accounting for all money, securities and other properties deposited to court … Recommendations The Director of Finance should ensure that all money deemed abandoned property is paid to the State …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2020/04/24/chautauqua-county-court-and-trust-funds-2020-ct-1