Search
Riverbank State Park – Administration of the Concession Contract With Riverbank Restaurant Group
… Riverbank Restaurant Group, LLC (RRG), for the period May 1, 2004 to December 31, 2013. The objectives of our audit … monthly licensing fees, RRG was contractually required to invest a minimum of $622,000 in capital improvements and …
https://www.osc.ny.gov/state-agencies/audits/2014/11/24/riverbank-state-park-administration-concession-contract-riverbank-restaurant-groupLong Island Workforce Housing Act (2015-MR-4)
… [pdf] , and North Hempstead [pdf] , and the Villages of Farmingdale [pdf] , Hempstead [pdf] , and Mineola [pdf] . … implemented the Long Island Workforce Housing Act (Act) in 2008 for the purpose of making homeownership more affordable for the workforce in Nassau and Suffolk Counties. The Act requires housing …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2016/01/08/long-island-workforce-housing-act-2015-mr-4West Hill Fire District No. 3 – Financial Condition (2014M-160)
… January 1, 2012 through March 6, 2014. Background The West Hill Fire District No. 3 is located in Chemung County … West Hill Fire District No 3 Financial Condition 2014M160 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/15/west-hill-fire-district-no-3-financial-condition-2014m-160City of Binghamton – Apparent Misappropriation of Parks and Recreation Department Funds (2013M-169)
… was a City employee for 39 years. He was scheduled to retire from his position as the Director of Parks and … address. Even though the account was titled in the City’s name and used the City’s Federal identification number, no …
https://www.osc.ny.gov/local-government/audits/city/2013/10/03/city-binghamton-apparent-misappropriation-parks-and-recreation-department-fundsCity of Lockport -- Budget Review (B7-1-14)
… review was to provide an independent evaluation of the City’s proposed budget for 2018. Background Chapter 332 of … 147 of the Laws of 2015 (the “Act”), authorized the City to issue debt to liquidate the accumulated deficits in the City’s general, refuse, water and sewer funds as of December …
https://www.osc.ny.gov/local-government/audits/city/2017/11/01/city-lockport-budget-review-b7-1-14Town of Monroe – Water System Accountability and Electricity Cost Savings (2012M-227)
… conduct energy price comparisons and seek competitive quotes to ensure that the Town is purchasing needed …
https://www.osc.ny.gov/local-government/audits/town/2013/02/15/town-monroe-water-system-accountability-and-electricity-cost-savings-2012m-227Town of Babylon – Financial Condition and Internal Controls Over Selected Town Operations (2013M-115)
… through 2011, the general fund’s unexpended surplus fund balance decreased from a surplus of $6.1 million to a deficit …
https://www.osc.ny.gov/local-government/audits/town/2013/11/22/town-babylon-financial-condition-and-internal-controls-over-selected-town-operationsCUNY Bulletin No. CU-106
… Secl Assnt 016121-CUNY Admnv Assnt 016299-Information Systems Aide 016300-Information Systems Assistant 016301-Information Systems Associate … this bulletin may be directed to the University Manager of Payroll Systems and Operations at CUNY Central Office. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-106-new-bargaining-unit-union-code-earnings-program-and-benefitCUNY Bulletin No. CU-294
… deposit advice statement. Questions Questions regarding this bulletin may be directed to the University Manager of … This bulletin provides agencies with information for the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-294-ratification-bonus-payment-employees-represented-new-yorkWestchester County Department of Social Services - Contract Monitoring (2018M-35)
… complete report - pdf] Audit Objective Determine whether Department officials monitored community-based agencies to ensure that services provided and payments made were in accordance with … Key Findings For eight of nine contracts reviewed, Department officials obtained and reviewed backup …
https://www.osc.ny.gov/local-government/audits/county/2018/05/18/westchester-county-department-social-services-contract-monitoring-2018m-35Greater Amsterdam School District – Capital Project (2022M-50)
… Key Findings The Board and District officials properly planned, authorized contracts and accounted for the ongoing … agreed with our recommendations and they have initiated or planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/22/greater-amsterdam-school-district-capital-project-2022m-50Bradford Central School District – Online Banking (2022M-102)
… School District (District) officials ensured online banking transactions were appropriate and secure. Key Findings While we found online banking transactions were appropriate, District officials did not secure access to online banking. In addition to sensitive information technology (IT) …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/bradford-central-school-district-online-banking-2022m-102Broome-Delaware-Tioga Board of Cooperative Educational Services (BOCES) – Real Property Leasing (2015M-312)
… districts. Capital budget appropriations for leased building space for the 2015-16 fiscal year total …
https://www.osc.ny.gov/local-government/audits/boces/2016/05/13/broome-delaware-tioga-board-cooperative-educational-services-boces-real-propertyVillage of Granville - Financial Condition of the Sewer Fund (2018M-49)
… budgets for the sewer fund and took appropriate action to maintain the Village’s overall fiscal stability. Key … water and sewer fund all experienced cash flow issues due to the sewer fund’s financial problems. The Board has not … Adopt budgets that include adequate recurring revenues to finance recurring expenditures. Formulate a plan to …
https://www.osc.ny.gov/local-government/audits/village/2018/06/29/village-granville-financial-condition-sewer-fund-2018m-49King Center Charter School - Information Technology (2018M-61)
… officials do not have formal procedures to address breach notification, disaster recovery, data backup, password … Adopt written IT policies and procedures to address breach notification, disaster recovery, backups, password security …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/07/20/king-center-charter-school-information-technology-2018m-61Opinion 2002-6
… based solely on highway failing to meet qualifications for designation as seasonal limited use highway) -- Seasonal … Use Highway (effect of existing residences occupied for part of the year on) HIGHWAY LAW §205-a: A town highway … part of the year and are dependent upon such highway for access. The fact that a town highway fails to meet the …
https://www.osc.ny.gov/legal-opinions/opinion-2002-6Opinion 95-28
… required for immediate expenditure, in obligations of the United States of America and obligations guaranteed by agencies of … Commercial Code §§5-109[1][a], 5-114[1]; Gillman v Chase Manhattan Bank, N.A. , 73 NY2d 1, 537 NYS2d 787). Based on …
https://www.osc.ny.gov/legal-opinions/opinion-95-28DiNapoli: One-in-Four Homeless Shelter Clients with Serious Mental Health Issues Were Not Placed in a Mental Health Shelter
… including psychiatrists and social workers, but too often this is not the case, DiNapoli’s audit found. Placements were … in general, non-senior shelters. DHS officials attributed this, in part, to a small number of beds available in senior …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-one-four-homeless-shelter-clients-serious-mental-health-issues-were-not-placed-mental-healthXIV.2 Obligation, Accounting and Budget Dates – XIV. Special Procedures
… Overview This section defines dates required for various transactions … these transactions should be reviewed and can be found in this Guide as follows: Chapter VII, Section 2 - Miscellaneous … / Revenue Transfers Questions regarding the content of this chapter should be forwarded in writing for consideration …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv2-obligation-accounting-and-budget-datesOpinion 2003-4
… FIRE DISTRICTS -- Appropriations and Expenditures (holiday decorations for public roads) -- Powers and Duties (authority to purchase holiday decorations for public roads) RATIFICATION -- Claims (purchase by fire district of holiday decorations for public roads) TOWN LAW §176(4-a), …
https://www.osc.ny.gov/legal-opinions/opinion-2003-4