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Town of Deerpark – Budget Review (B6-14-17)
… for review while the deficit obligations are outstanding. Key Findings Based on the results of our review, we found that revenue and … budget complies with the property tax levy limit. Key Recommendation Be cautious about continuing to rely on …
https://www.osc.ny.gov/local-government/audits/town/2014/10/31/town-deerpark-budget-review-b6-14-17Onondaga County Industrial Development Agency - Project Approval and Monitoring (2019M-160)
… creation and capital investment. Four companies received sales tax exemptions that exceeded approved amounts by a … the cost-benefit analysis. Continue to compare the actual sales tax exemptions claimed by companies with the amounts authorized by the Board. Recapture the sales tax exemption benefits from companies who have exceeded …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2019/11/01/onondaga-county-industrial-development-agency-projectPoland Volunteer Fire Company, Inc. - Financial Activities (2019M-218)
… Company claims were audited on a monthly basis as required by its bylaws. The Board President (President) and two Board members did not publicly disclose, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/02/14/poland-volunteer-fire-company-inc-financial-activities-2019mTown of Stanford – Financial Management (2021M-130)
… over the prior year and levied more taxes than necessary to fund general fund operations. Exceeded its fund balance … and have initiated or indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-stanford-financial-management-2021m-130Town of Corning – Financial Condition (2020M-13)
… fund balance totaling $768,926 as of December 31, 2019, or 79 percent of actual expenditures. Did not develop multiyear financial and capital plans or adopt a reasonable fund balance policy. Key … and appropriations are reasonable based on historical or known trends. Develop multiyear financial and capital …
https://www.osc.ny.gov/local-government/audits/town/2020/08/14/town-corning-financial-condition-2020m-13Town of Horseheads – Financial Management (2015M-211)
… general and TOV highway funds that totaled $5.5 million. Key Findings The Supervisor and Board have not focused on developing budgets that mirror the actual results of Town … funds or purchasing and financing future capital assets. Key Recommendations Adopt structurally sound budgets that …
https://www.osc.ny.gov/local-government/audits/town/2015/12/11/town-horseheads-financial-management-2015m-211Akron Central School District - Financial Management (2018M-195)
… reserves that totaled about $5.3 million and did not use most of the debt reserve funds. Taxpayers might have realized …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/akron-central-school-district-financial-management-2018m-195Administration of Mitchell-Lama Waiting Lists (Follow-Up)
… and supervision by the Division of Housing and Community Renewal (DHCR), an agency within Homes and Community Renewal. Twenty years after initial occupancy, housing …
https://www.osc.ny.gov/state-agencies/audits/2021/01/19/administration-mitchell-lama-waiting-lists-followCompliance With the Enough is Enough Act
… the State Education Department (SED) and Division of State Police (DSP) are complying with the requirements under the … if the State Education Department and Division of State Police are complying with the requirements under the Enough …
https://www.osc.ny.gov/state-agencies/audits/2018/01/24/compliance-enough-enough-actVillage of Farmingdale - Procurement, Claims Audit and Check Signing (2018M-100)
… and thorough audit of every claim. Except as specified in Appendix A, officials agreed with our recommendations. …
https://www.osc.ny.gov/local-government/audits/village/2017/10/26/village-farmingdale-procurement-claims-audit-and-check-signing-2018m-100Town of East Otto - Information Technology (2018M-156)
… a disaster recovery plan or formal backup procedures. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/town/2018/10/19/town-east-otto-information-technology-2018m-156Enterprise 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-378City of Norwich - Capital Planning (2019M-88)
… Officials did not develop a capital plan or accurate and complete inventories of vehicles and equipment. The City has approximately $1.8 million in … a timely manner. Create inventory lists of capital assets and maintenance and replacement schedules. City officials …
https://www.osc.ny.gov/local-government/audits/city/2019/08/16/city-norwich-capital-planning-2019m-88Town of Queensbury - Water System Cybersecurity (2018M-268)
… comprehensive procedures for managing, limiting, securing and monitoring user access. Water plant personnel have not … Local officials agreed with our recommendations and indicated they have begun corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2019/03/22/town-queensbury-water-system-cybersecurity-2018m-268Letchworth Central School District - Reserves (2018M-176)
… reserve funds and maintained them at reasonable levels. Key Findings The written reserve fund policy does not … Five reserve funds totaling $3.5 million are overfunded. Key Recommendations Adopt a more comprehensive written policy … and recommendations. Appendix B includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/letchworth-central-school-district-reserves-2018m-176Opinion 91-24
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. SEWERS AND SEWER … §§198(1)(f), 202(5), 209; VILLAGE LAW, §14-1436: A town, on behalf of a town sewer district, may contract with a … in constructing the trunk line. You ask whether the town, on behalf of the town district, and the county, on behalf of …
https://www.osc.ny.gov/legal-opinions/opinion-91-24DiNapoli: State Must Consider Pros and Cons of Gaming Revenues, Problem Gambling
… from gaming activities and problem gambling. “The lottery generates billions of dollars each year for New … for its budget and for localities through traditional lottery games, video lottery terminals (VLTs), racetrack wagering, casinos, sports …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-state-must-consider-pros-and-cons-gaming-revenues-problem-gamblingXVII.2 Overview – XVII. Lapsing Appropriations
… day. SUNY and CUNY State Operations and SUNY Aid to Localities appropriations lapse after close of business … day if March 31 falls on a non-business day. Guide to Financial Operations REV. 08/19/2016 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2-overviewComptroller DiNapoli Visits Holocaust Memorial and Tolerance Center
… Night of the Broken Glass”) to the Center’s library. The book, titled “Pogrom Night 1938,” was presented on behalf of …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-visits-holocaust-memorial-and-tolerance-centerMedicaid Program – Medicare Part D Clawback Payments
… Medicare and Medicaid (“dual-eligibles”). The Department is required to make a monthly payment (referred to as the …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/medicaid-program-medicare-part-d-clawback-payments