Search
Signal Maintenance, Inspections, and Testing
… regulated by the Federal Railroad Administration. Under Code of Federal Regulations Section 49, Part 659, the primary …
https://www.osc.ny.gov/state-agencies/audits/2018/10/17/signal-maintenance-inspections-and-testingDiNapoli: Fix Delays With Child Support Payments
… support program, has made some improvements to the way funds are distributed, DiNapoli's auditors identified a … over as abandoned property to the Comptroller's Office of Unclaimed Funds. As of Dec. 31, 2016, auditors found that … Wyoming – turned over UDC to the Comptroller's Office of Unclaimed Funds, as required. The audit revealed: Although …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-fix-delays-child-support-paymentsState Comptroller DiNapoli Releases Municipal & School Audits
… in 2021. In addition, the county’s depository did not pay any interest on the court and trust funds or provide the …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-audits-1Opinion 89-36
… requirements either to establish a capital reserve fund for a specific capital improvement or to expend moneys from a capital reserve fund established for a type of capital improvement for a specific improvement, where the authority to issue …
https://www.osc.ny.gov/legal-opinions/opinion-89-36State Comptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits were issued. Village of Airmont – Claims Auditing (Rockland County) The board did not audit claims before payment to ensure they …
https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: State Needs to Improve Oversight of Child Care Grants
… sector. The second round (Stabilization 2.0) was aimed at sustaining the child care workforce. Grants were awarded … was either inadequately supported or not supported at all. Grants Did Not Always Reflect Providers’ Capacity and … providers examined, auditors found that 10 operated at less than 50% of their established capacity. Differences …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-state-needs-improve-oversight-child-care-grantsMarch 2000: Handicapped Parking Education Program
… This surcharge is in addition to any other sentence, fine or penalty. One-half of the amount will be paid to chief …
https://www.osc.ny.gov/local-government/publications/march-2000-handicapped-parking-education-programSt. Lawrence County – Financial Condition (2013M-46)
… Audit The purpose of our audit was to examine the County’s financial condition for the period January 1, 2011, to … 2012. Background St. Lawrence County, located in northern New York, has a population of approximately 112,000 and …
https://www.osc.ny.gov/local-government/audits/county/2013/05/02/st-lawrence-county-financial-condition-2013m-46City of Beacon – Internal Controls Over Cash Receipts and Information Technology (2012M-224)
… of internal controls over selected financial activities for the period January 1, 2011, to May 31, 2012. Background … Council members who are the legislative body responsible for setting the City’s governing policies. The 2012 general … park and recreation, or building permit fees. Invoices for payment of sludge fees were not always billed to …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/city-beacon-internal-controls-over-cash-receipts-and-information-technology-2012mLily Dale Volunteer Fire Company – Internal Controls Over Financial Operations (2013M-336)
… Purpose of Audit The purpose of our audit was to determine whether … and reported and that Company moneys are safeguarded for the period April 1, 2012 through October 10, 2013. Background …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/lily-dale-volunteer-fire-company-internal-controls-over-financialState Agencies Bulletin No. 1239
… Effective Date(s) Impacted paychecks are April 1, 2013 for Division of Military and Naval Affairs, April 4, 2013 for Institution, and April 10, 2013 for Administration Critical Date(s) for Agency Action Cost …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1239-updates-account-codes-attached-position-pools-sfs-fiscal-year-endFairport Central School District – Financial Condition and Capital Improvement Project Expenditures (2013M-23)
… Key Findings Over the last five years, the District’s tax levy only had an average change of 1.09 percent. However, …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/fairport-central-school-district-financial-condition-and-capitalVillage of Unadilla – Budgeting (2013M-143)
… 13, 2013. Background The Village of Unadilla is located in Otsego County. The Village is governed by an elected … budgets that are based on the previous years’ trends in actual revenues and expenditures. Estimate the ending fund …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-unadilla-budgeting-2013m-143Village of Maybrook – Water Operations (2013M-121)
… Purpose of Audit The purpose of our audit was to examine internal controls over the Village’s water … The Village’s internal controls over water operations need to be improved. The water clerk’s duties were inadequately … compensating controls. Implement water billing procedures to ensure that water user charges are properly billed, …
https://www.osc.ny.gov/local-government/audits/village/2013/08/16/village-maybrook-water-operations-2013m-121City of Yonkers – Budget Review (B21-6-8)
… the current and future years. Background The Office of the State Comptroller, as Fiscal Agent for the City of Yonkers … relies on nonrecurring revenue of $55.2 million, such as fund balance, one-time State funding and sale of property, to balance its budget. …
https://www.osc.ny.gov/local-government/audits/city/2021/07/02/city-yonkers-budget-review-b21-6-8Headstart of Rockland, Inc. – Compliance With the Reimbursable Cost Manual
… not- for-profit special education provider located in Rockland County, New York. HSOR provides preschool special … ended June 30, 2015, HSOR reported approximately $869,436 in reimbursable costs on its CFR for two rate-based preschool … the fiscal year ended June 30, 2015, we identified $7,958 in ineligible costs that HSOR reported on its CFR for the …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/headstart-rockland-inc-compliance-reimbursable-cost-manualRoosevelt Public Library – Board Oversight of Library Operations (2014M-297)
… to determine if he or she should be designated as an employee. Audit and approve all claims before payment is made …
https://www.osc.ny.gov/local-government/audits/library/2015/01/30/roosevelt-public-library-board-oversight-library-operations-2014m-297Comptroller DiNapoli Releases School Audits
… fund balance was $2.15 million, which was 4.9 percent, or nearly $1.2 million, over the legal limit. Mayfield …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-audits-1Waverly Central School District – Financial Condition (2013M-148)
… Background The Waverly Central School District is located in Tioga and Chemung Counties. The District is governed by … included the use of fund balance to finance operations in order to keep the real property tax levies at amounts the … District officials intentionally continue to collect taxes in excess of what is necessary for financing current …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/waverly-central-school-district-financial-condition-2013m-148Laurens Central School District – Budgeting and Reserves (2013M-135)
… 7, 2013. Background The Laurens School District is located in Otsego County. The District is governed by the Board of … the use of surplus fund balance to finance operations in an effort to avoid raising unnecessary real property … taxes. However, although fund balance was included in the budgets, the District has not actually used fund …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/laurens-central-school-district-budgeting-and-reserves-2013m-135