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Comsewogue Public Library – Cash Disbursements and Procurement (2013M-316)
… pay claims. Rather, the Board authorized that supplemental warrant checks need only one signature. The Board also did …
https://www.osc.ny.gov/local-government/audits/library/2014/01/31/comsewogue-public-library-cash-disbursements-and-procurement-2013m-316Wyandanch Public Library – Oversight of Library Resources (2013M-399)
… 30, 2012. Background The Wyandanch Public Library is a School District Public Library that is located in the Town of … Suffolk County. The Library is governed by a five-member Board of Trustees, elected by Wyandanch School District … is appropriate to provide meals or refreshments at Library meetings or functions. The Library did not always seek …
https://www.osc.ny.gov/local-government/audits/library/2014/11/20/wyandanch-public-library-oversight-library-resources-2013m-399Shelter Island Union Free School District –Financial Condition (2014M-132)
… allowed 4 percent maximum. The District’s reserve policy does not define how reserve funds should be used. In addition, we found that … a formal plan to define how reserves will be funded, how much will be reserved, and when reserves will be used. Review …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/shelter-island-union-free-school-district-financial-condition-2014m-132Village of Red Creek – Board Oversight of the Clerk-Treasurer and Water Operations (2014M-173)
… and established internal controls over water operations for the period June 1, 2012 through February 11, 2014. … Trustees and an elected Mayor. Budgeted appropriations for the general, water and sewer funds for the 2013–14 fiscal year are approximately $453,000. Key …
https://www.osc.ny.gov/local-government/audits/village/2014/10/24/village-red-creek-board-oversight-clerk-treasurer-and-water-operations-2014m-173Town of Northampton – Financial Management and Internal Controls Over Town Clerk Receipts (2012M-233)
… 29, 2012. Background The Town of Northampton is located in Fulton County and has a population of approximately 2,670. … and four council members. Appropriations for all funds in the 2012 budget totaled approximately $1.9 million. Key … estimates of revenues and expenditures. Activity in established reserves has not, in all cases, been in …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-northampton-financial-management-and-internal-controls-over-town-clerk-receiptsSyracuse Industrial Development Agency – Project Approval and Monitoring and Administration of the Development Fund (2015M-240)
… UTEP to ensure that it includes guidelines for claiming mortgage recording or sales tax exemptions and all applicable …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/01/08/syracuse-industrial-development-agency-project-approval-andCity of Poughkeepsie – Budget Review (B6-17-1)
… the significant revenue and expenditure projections in the City's adopted budget for the 2017 fiscal year are reasonable. Background The City of Poughkeepsie, located in Dutchess County, has had a … million on December 31, 2015. This occurred because the City experienced three operating deficits during the period …
https://www.osc.ny.gov/local-government/audits/city/2017/02/09/city-poughkeepsie-budget-review-b6-17-1North Greenbush Common School District – Budgeting (2016M-112)
… audit was to examine the District’s budgeting practices for the period July 1, 2012 through December 31, 2015. … operates one school with approximately 20 students from kindergarten through first grade and then pays tuition for its students to attend one of four other school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/north-greenbush-common-school-district-budgeting-2016m-112Gloversville Enlarged City School District – Board Oversight and Information Technology (2013M-180)
… Purpose of Audit The purpose of our audit was to assess the District’s oversight of financial operations and information technology (IT) for … in Fulton County. The District is governed by the Board of Education, which comprises nine elected members. The …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/gloversville-enlarged-city-school-district-board-oversight-andCalculating the Maximum Amount Eligible for Amortization or the Graded Payment – Contribution Stabilization Program
… rate that does not include employer Group Term Life Insurance (GTLI) owed that fiscal year. Then, the Actuary: … normal contribution* (invoiced subtotal “Regular Pension Contribution”) $10,000,000 Employer’s average rate … normal contribution* (invoiced subtotal “Regular Pension Contribution”) $20,000,000 Employer’s average rate …
https://www.osc.ny.gov/retirement/employers/csp/calculating-maximum-amount-eligible-amortization-or-graded-paymentOtisco Fire District – Financial Activities (2025M-42)
… or deposited between January 1, 2023, and October 31, 2024. The District paid 367 individual claims totaling … $827,347 during the period January 2023 through July 2024. The District had three bank accounts with a combined … and consideration. We returned to the District in July 2024 to conduct an audit follow-up review. Our follow-up …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/08/01/otisco-fire-district-financial-activities-2025m-42Comptroller DiNapoli Releases School District Audits
… District – Financial Condition Management (Oswego County) A previous audit found that the district accumulated excessive unrestricted fund balance in the general fund. The audit recommended that the board … form he does not date the signature; thus there is no way to determine whether the certification was …
https://www.osc.ny.gov/press/releases/2019/04/comptroller-dinapoli-releases-school-district-auditsOpinion 93-2
… §15-104[1][c], which prescribes a procedure for village elections in certain villages to be conducted by the board of elections on the day of the general election). Pursuant to … "at a regular or special village election as such elections are defined in the election law" (Village Law, …
https://www.osc.ny.gov/legal-opinions/opinion-93-2Opinion 96-23
… to fees of clerks, no clerk shall charge or collect a fee from the state, or an agency or officer thereof, for any … collect a fee for filing, recording or indexing any paper, document, map or proceeding filed, recorded or indexed for … a transcript, certification or copy of any paper, document, map or proceeding to be used for official purposes. …
https://www.osc.ny.gov/legal-opinions/opinion-96-23Administration of the CityFHEPS Program for Department of Homeless Services Shelter Residents
… from the match are issued a letter, otherwise known as “Shopping Letters,” enabling them to initiate the search for … an average of 10 months from when households received a Shopping Letter to when they were approved for CityFHEPS and … had to wait more than 3 years after receiving the first Shopping Letter before being approved for the program. DSS …
https://www.osc.ny.gov/state-agencies/audits/2024/10/30/administration-cityfheps-program-department-homeless-services-shelter-residentsVendor File Advisory No. 3
… intervention. This includes: The Vendor’s ID, A temporary login number for the Primary Contact to access the online …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/3-obtaining-vendors-primary-contact-email-addressStatement From New York State Comptroller Thomas P. DiNapoli on Senate Confirmation of Loretta Lynch as U.S. Attorney General
… of the rights of our citizens. I congratulate her on this historic appointment and commend President Obama for his wise …
https://www.osc.ny.gov/press/releases/2015/04/statement-new-york-state-comptroller-thomas-p-dinapoli-senate-confirmation-loretta-lynch-us-attorneyMedicaid Program – Managed Long Term Care Premium Rate Setting
… of Health (Department) with complete and accurate Medicaid cost information and whether the Department appropriately set … have a process in place to properly evaluate unique MCO cost reporting situations and differences in MCO operations … and its instructions, as appropriate, to ensure proper cost reporting by MCOs; and ensure MCOs take certain steps to …
https://www.osc.ny.gov/state-agencies/audits/2017/09/27/medicaid-program-managed-long-term-care-premium-rate-settingPractices Used by the Transit Adjudication Bureau to Collect and Account for Fines and Fees
… should he/she decide to contest a Notice of Violation (NOV or summons). TAB also handles the actual processing of … on summonses, such as bad addresses, false telephone numbers, and wrong Social Security numbers, contributes to collection difficulties. For example, …
https://www.osc.ny.gov/state-agencies/audits/2016/08/11/practices-used-transit-adjudication-bureau-collect-and-account-fines-and-feesDiNapoli: The State May Have Your Money
… three years. Although the average claim paid is less than $100, the largest account currently being held by DiNapoli’s … – 2:15pm Satellite: AMC-15 (Ku Digital) Transponder: 02, Slot C – (6.0 MHz) Receive Frequency: 11737 MHz (Ku), 987 MHz …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-state-may-have-your-money