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Opinion 2010-1
… or statutory amendments that bear on the issues discussed in the opinion. PARKS AND RECREATION -- Moneys in Lieu of Park Land (use of to fund the purchase of a portion of a … Whether monies held in a park land trust fund pursuant to village law may be expended …
https://www.osc.ny.gov/legal-opinions/opinion-2010-1City of Troy – Budget Review (B5-15-22)
… to liquidate cumulative deficits in the City’s general fund for the years ending December 31, 1993, 1994 and 1995. … their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations … charges which may not be realized. Appropriations for retirement system contributions may not be sufficient in the …
https://www.osc.ny.gov/local-government/audits/city/2015/11/10/city-troy-budget-review-b5-15-22Town of Minerva – Payroll and Cash Receipts (2015M-342)
… Purpose of Audit The purpose of our audit was to review the internal controls in place over the Town’s … not established proper controls over payroll, the clerk to the Supervisor overpaid herself $13,940 for unauthorized … cannot account for this shortage. Key Recommendations Seek recovery of $13,940 from the clerk for unauthorized direct …
https://www.osc.ny.gov/local-government/audits/town/2017/10/06/town-minerva-payroll-and-cash-receipts-2015m-342Reducing the Cost of Hospital Services Provided to County Inmates (2013-MS-4)
… State Public Health Law requires counties to pay Medicaid diagnosis related group (DRG) rates to hospitals for inmate …
https://www.osc.ny.gov/local-government/audits/county/2014/09/19/reducing-cost-hospital-services-provided-county-inmates-2013-ms-4State Comptroller DiNapoli Releases Audits
… Improper Medicaid Payments for Recipients in Hospice Care (2017-S-76) Auditors identified about $8 million in … in the hospital. Department of Labor (DOL): Protection of Child Performers (Follow-Up) (2018-F-24) An initial audit … a sound and effective system of internal controls for the Child Performers Unit and did not have the necessary controls …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-audits-1XI.7.B Repayment Agreements – XI. Procurement and Contract Management
… Repayment agreements are agreements between the State and a municipality, public … authority, or other third party. Generally, repayment agreements provide for the repayment of amounts expended from … as advances by the state, and the terms of the repayment agreements are detailed in the appropriation language for the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi7b-repayment-agreementsCity of Amsterdam – Recreation Department (2023M-29)
… for the four-hour Craft Beer Fest the day of the event . Tickets cost $45 to drink beer and $5 for designated drivers . Officials could not support the number of tickets sold for the event. $286 was remitted for the 10-hour …
https://www.osc.ny.gov/local-government/audits/city/2023/07/21/city-amsterdam-recreation-department-2023m-29City of Yonkers – Budget Review (B17-6-10)
… fees. Pass a resolution to raise water rates prior to the adoption of the budget or lower the estimate for water rents. …
https://www.osc.ny.gov/local-government/audits/city/2017/05/19/city-yonkers-budget-review-b17-6-10Association to Benefit Children – Compliance With the Reimbursable Cost Manual
… were not reimbursable. This disallowed amount included food, non-allowed merchandise, and items without … as follows: For program 9165, the costs included several food purchases for staff functions (such as luncheons) and food items that were not age appropriate (such as club soda …
https://www.osc.ny.gov/state-agencies/audits/2019/02/08/association-benefit-children-compliance-reimbursable-cost-manualOpinion 95-9
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Award Program (service credit for attending meetings of the fire district board of commissioners) VOLUNTEER … Concerning a length of service award program established by a fire district …
https://www.osc.ny.gov/legal-opinions/opinion-95-9XIX.2.B Project Information and Budget Control – XIX. Project Costing (PCIP)
… budget end date for any projects established with a budget control option that includes any form of “Control” (see below section on Budget Control , which is a few steps further in the guide). …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix2b-project-information-and-budget-controlArchived Publications
… the original Fiscal Stress Monitoring System (FSMS). FSMS was updated in November 2017. Access to these materials is being … to the original Fiscal Stress Monitoring System FSMS FSMS was updated in November 2017 …
https://www.osc.ny.gov/local-government/fiscal-monitoring/archived-publicationsState Comptroller DiNapoli Releases State Audits
… or foster parents. Consequently, in some cases, the health and safety of children were placed at risk. In a … (SED): Universal Pre-Kindergarten Program: Monitoring of Health and Safety Requirements (2016-S-10) The Universal Pre-Kindergarten (UPK) …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-state-auditsVillage of Kaser - Refuse User Fees and Records (2018M-97)
… substantiation for the excess charges. The refuse budget does not include estimated revenues and there was no support for the …
https://www.osc.ny.gov/local-government/audits/village/2018/09/26/village-kaser-refuse-user-fees-and-records-2018m-97Fire District Information
… [docx] Internal Audit Process for Fire Districts [pdf] What to Expect During a CPA Audit [pdf] Accounting LOSAP Audit and Disclosure … Training Providers For Training Providers: Application to Get Training Course Approved [pdf] Commissioner Training …
https://www.osc.ny.gov/local-government/resources/fire-district-informationSag Harbor Union Free School District – Child Care Program (2016M-211)
… in the Towns of Southampton and East Hampton in Suffolk County. The District, which operates two school buildings … The Director did not maintain a separate record for each family to document if the full or reduced Program rates … to be maintained. Maintain detailed records for each family, including a completed registration form for each …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/sag-harbor-union-free-school-district-child-care-program-2016m-211Division of Housing and Community Renewal Bulletin No. DH-80
… for the pay period being processed Goal Amount: Carried forward from previous row Earnings: The difference between … has been returned and is undeliverable, the agency should forward the check to the NYS Department of Tax and Finance, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-80-repayment-rrsu-bargaining-unit-67-deficit-reductionExamination of Superstorm Sandy Expenses
… only the generators. As a result, of the $1.17 million in equipment in our review, DHSES paid approximately $562,000 for … that was either: (i) never received, (ii) disposed of in a manner contrary to the State Finance Law, or (iii) was …
https://www.osc.ny.gov/state-agencies/audits/2014/03/21/examination-superstorm-sandy-expensesTown of Fremont – Operating Budget and Cash Disbursements (2013M-85)
… Purpose of Audit The purpose of our audit was to review the Town’s operating budgets and … January 1, 2011, to November 15, 2012. Background The Town of Fremont is located in Sullivan County and has … Town of Fremont Operating Budget and Cash Disbursements 2013M85 …
https://www.osc.ny.gov/local-government/audits/town/2013/07/05/town-fremont-operating-budget-and-cash-disbursements-2013m-85DiNapoli: SUNY Downstate Paid Consultant's Questionable Hotel and Dining Tabs
… of the contract, including pricey rooms at the Carlyle Hotel and a “team dinner” that included cocktails, according … said. “Auditors found tens of thousands in monthly hotel costs and expensive dinners on the public’s dime at a … and some of his lodging at the Fairmont Hamilton Princess hotel to his state-issued credit card for a six-day birthday …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-suny-downstate-paid-consultants-questionable-hotel-and-dining-tabs