Search

Town of Sand Lake – Justice Court (2015M-121)

… Ensure that the bank reconciliations performed on the fine and fees and the bail accounts are accurate and …

https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/town-sand-lake-justice-court-2015m-121

Town of Palermo - Timeliness of the Supervisor’s Records and Reports (2020M-67)

… Town Supervisor maintained up-to-date accounting records and reports. Key Findings The Town Supervisor: Did not maintain up-to-date records and reports. Completed the 2018 and 2019 books and records after we started the audit on …

https://www.osc.ny.gov/local-government/audits/town/2020/08/21/town-palermo-timeliness-supervisors-records-and-reports-2020m-67

Town of Saranac - Cash Management (2019M-32)

… minimized. Had the Supervisor invested available funds in a financial institution with higher available interest … incurred bank fees totaling $3,327 while receiving $920 in interest earnings during the audit period resulting in a … multiple financial institutions to maximize the return on investments and minimize bank fees. Prepare monthly cash …

https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-saranac-cash-management-2019m-32

Glens Falls City School District - Financial Management (2019M-12)

… source to fund one-time expenditures and reserves, pay off debt or to reduce District property taxes. Adopt …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/18/glens-falls-city-school-district-financial-management-2019m-12

Western New York Maritime Charter School - Student Enrollment and Billing (2019M-176)

… student enrollment and billings to school districts of residence are accurate and supported. Key Findings School … and prepare and enforce written procedures for students’ proof of residency that include a provision to periodically update and verify the proof of residence. School officials generally agreed with …

https://www.osc.ny.gov/local-government/audits/charter-school/2019/11/22/western-new-york-maritime-charter-school-student-enrollment-and-billing

Village of Scottsville – Budgeting Practices and Financial Condition (2015M-165)

… 17, 2015. Background The Village of Scottsville is located in Monroe County. The Village, which has a population of … financial plan. Village officials lacked guidance on maintaining reasonable levels of fund balance and … The Board underestimated revenues and expenditures in the 2012-13 and 2013-14 budgets. Key Recommendations Adopt …

https://www.osc.ny.gov/local-government/audits/village/2015/11/13/village-scottsville-budgeting-practices-and-financial-condition-2015m-165

Chenango Valley Central School District – Budget Review (B4-16-5)

… the significant revenue and expenditure projections in the District's proposed budget for the 2016-17 fiscal year … The Chenango Valley Central School District, located in Broome County, issued debt totaling $3.5 million to … deficit obligations are outstanding. Key Findings Based on the results of our review, we found that the significant …

https://www.osc.ny.gov/local-government/audits/school-district/2016/04/11/chenango-valley-central-school-district-budget-review-b4-16-5

DiNapoli Announces Results of General Obligation Bond Sale

… Tax-Exempt Refunding Bonds. The refunding will result in lower debt service payments, saving New York taxpayers …

https://www.osc.ny.gov/press/releases/2018/03/dinapoli-announces-results-general-obligation-bond-sale

DiNapoli: Halfway Through the Year, Revenue Hole Persists

… Halfway through the state’s fiscal year, state tax receipts are trailing last … according to the September State Cash Report released by New York State Comptroller Thomas P. DiNapoli. “COVID-19 had a …

https://www.osc.ny.gov/press/releases/2020/10/dinapoli-halfway-through-year-revenue-hole-persists

DiNapoli: State Needs to Improve Compliance with Jonathan's Law

… not ensuring parents and guardians are properly notified of incidents of abuse and neglect in programs it oversees as required … them to follow procedures. He also recommended that OPWDD address several issues the audit identified with the agency’s …

https://www.osc.ny.gov/press/releases/2019/11/dinapoli-state-needs-improve-compliance-jonathans-law

Town and County Special Districts and Town Improvements

… the typical property is above the OSC-calculated average estimated cost threshold. The Comptroller’s regulations (Part … cost" special districts which are at or below the average estimated cost thresholds do NOT require permission of the … calculate future average estimated cost thresholds. 2025 Special District Average Estimated Cost Thresholds …

https://www.osc.ny.gov/local-government/required-reporting/town-and-county-special-districts-and-town-improvements

CUNY Bulletin No. CU-607

… Purpose To notify CUNY agencies of the 2018 Pre Tax Transit and Parking rate changes pursuant … to $260.00 per month per IR-2017-178. Effective Date(s) Institution Paychecks dated January 4, 2018 Agency … Instructions to Change Existing Deductions or Start New Deductions If a change to the employee’s current …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-607-2018-cuny-pre-tax-transit-and-parking-rate-changes

Compliance With Payment Card Industry Standards

… Purpose To determine whether the Thruway Authority (Authority) complies with Payment Card Industry Data Security Standards. Our audit scope covers … automatically replenished with the customer’s credit card on file. The Authority also accepts in-person credit card …

https://www.osc.ny.gov/state-agencies/audits/2017/09/19/compliance-payment-card-industry-standards

Opinion 96-10

… fund in accordance with General Municipal Law, §6-g(8). June 4, 1996 Alfred A. Volkmann, Esq., Attorney at Law Fire …

https://www.osc.ny.gov/legal-opinions/opinion-96-10

State Comptroller DiNapoli Releases Municipal Audits

… York State Comptroller Thomas P. DiNapoli today announced the following local government audits were issued. Town of … The board also exceeded its authority by allowing a third-party vendor direct access to the town’s bank account … did not provide adequate oversight of the treasurer’s financial operations. The board also did not know the …

https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-municipal-audits

XI.9 Intergovernmental Agreements – XI. Procurement and Contract Management

… Op Atty Gen 81), the Attorney General of the State of New York concluded that agencies and departments of the State … the State. Process and Transaction Preparation: Users will create a contract transaction in SFS in the appropriate …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi9-intergovernmental-agreements

State Will Save Millions After Audit Uncovers Unnecessary Medicaid Transportation Costs

… office will continue to monitor for overpayments and abuse in the Medicaid system." The Medicaid program provides … for individuals who were not eligible for these services. In response to the audit, DOH made changes, which are … For access to state and local government spending, public authority financial data and information on 140,000 …

https://www.osc.ny.gov/press/releases/2017/12/state-will-save-millions-after-audit-uncovers-unnecessary-medicaid-transportation-costs

State Comptroller DiNapoli Releases School Audits

… School District and Mount Vernon City School District . "In an era of limited resources and increased accountability, … use policies, but they have not been revised for changes in technology since December 2006. The board has also not … state's 140,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …

https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-school-audits-1