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Liberty Central School District – Budget Review (B4-13-4)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … in Sullivan County, issued debt totaling $1.3 million to liquidate the accumulated deficit in the District’s … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/liberty-central-school-district-budget-review-b4-13-4City of Long Beach – Budget Review (B22-7-4)
… review issued in May 2021. Background The City of Long Beach, located in Nassau County, has been authorized to issue … City of Long Beach Budget Review B2274 New York Office of the State …
https://www.osc.ny.gov/local-government/audits/city/2022/05/13/city-long-beach-budget-review-b22-7-4Village of Upper Brookville – Justice Court (2013M-160)
… adequate review procedures and oversight over the court clerk for the period June 1, 2011, to September 30, 2012. … of Upper Brookville is located in Oyster Bay in Nassau County. The Village is governed by an elected Board of … Justices did not provide sufficient oversight of the court clerk to ensure that deposits were made within 72 hours of …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-upper-brookville-justice-court-2013m-160Syracuse Industrial Development Agency – Project Approval and Monitoring and Administration of the Development Fund (2015M-240)
… whether the Board was effectively administering the Development Fund for the period January 1, 2014 through March 31, 2015. Background The Syracuse Industrial Development Agency is an independent public benefit … tax exemptions during 2014. The Agency also administers a Development Fund on behalf of the City for the purpose of …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/01/08/syracuse-industrial-development-agency-project-approval-andCity of Middletown – Selected Financial Operations and Information Technology (2013M-56)
… the City’s purchasing practices, Council oversight, and IT for the period January 1, 2011, to July 9, 2012. Background … and employees did not solicit competitive proposals for five of eight professional services providers who were … tested. City officials did not solicit written quotations for eight of 18 purchases tested totaling $73,661. The …
https://www.osc.ny.gov/local-government/audits/city/2013/05/31/city-middletown-selected-financial-operations-and-information-technology-2013m-56Opinion 90-28
… board member performing private engineering services for subdivisions) ZONING AND PLANNING -- Planning Boards … of board member providing private engineering services for subdivisions) GENERAL MUNICIPAL LAW, §805-a(1)(c): A … from receiving or agreeing to receive compensation for engineering services performed in connection with any …
https://www.osc.ny.gov/legal-opinions/opinion-90-28Comptroller DiNapoli Releases School Audits
… procedures are in place to protect taxpayer dollars from waste, fraud and abuse. New York’s school districts annually …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-auditsIX.7.J Final Reports – IX. Federal Grants
Most federal agencies require the submission of reports either programmatic financial or both
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7j-final-reportsIX.12.I Updated and Expanded CMIA Regulations – IX. Federal Grants
… in funding techniques (i.e., methods used by the State to draw down federal funds); Changes in clearance patterns; and … $50,000. That is, refund transactions of less than $50,000 for a single federal program will no longer be subject to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12i-updated-and-expanded-cmia-regulationsAcceptable Time and Attendance Systems – Legacy Reporting
NYSLRS employers report information about employees through Retirement Online including their earnings the number of days they worked and more
https://www.osc.ny.gov/retirement/employers/legacy-reporting/acceptable-time-and-attendance-systemsHarpursville Central School District - Financial Condition (2018M-120)
… $1.6 million of general fund balance and certain reserve funds to finance operating expenditures. However, the general …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/07/harpursville-central-school-district-financial-condition-2018m-120Town of Bolton - Urban Development Action Grant Repayment Funds (2017M-216)
… used the Urban Development Action Grant (UDAG) repayment money for eligible purposes and if the corresponding … reported. Key Findings The Board’s use of UDAG repayment money totaling $4.5 million for long-term loans to fund … was not consistent with their adopted policy to use the money as revolving loans for local business development. …
https://www.osc.ny.gov/local-government/audits/town/2018/05/18/town-bolton-urban-development-action-grant-repayment-funds-2017m-216Monroe-Woodbury Central School District – Budget Review (B6-13-6)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … School District (District) issued debt totaling $6 million to liquidate the accumulated deficit in the District’s … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/12/monroe-woodbury-central-school-district-budget-review-b6-13-6East Moriches Union Free School District -- Budget Review (B17-7-4)
… of the District’s proposed budget for the 2017-18 fiscal year. Background The East Moriches Union Free School District … Local Finance Law Section 10.10 requires municipalities and school districts that have been authorized to issue … operating deficits to submit to the State Comptroller each year, starting with the fiscal year during which the local …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/05/east-moriches-union-free-school-district-budget-review-b17-7-4Comptroller DiNapoli & A.G. Schneiderman Announce Felony Charges Against Mount Vernon Mayor Richard Thomas
… The Attorney General’s Investigations Bureau is led by Chief Investigator Dominick Zarrella. Assisting in the … Auditor Alex Ozechowski, under the supervision of Deputy Chief Auditor Sandy Bizzarro. The Forensic Audit Section is … and former analysts Mollie Krent and Morgan McCollum. Assistant Attorney General Brian P. Weinberg, Special Counsel …
https://www.osc.ny.gov/press/releases/2018/03/comptroller-dinapoli-ag-schneiderman-announce-felony-charges-against-mount-vernon-mayor-richardOpinion 2004-3
… establish and delineate limits on the amount of real property taxes that may be imposed annually by counties, … in this section, the amount to be raised by tax on real estate in any fiscal year, i n addition to providing for …
https://www.osc.ny.gov/legal-opinions/opinion-2004-3XIX.6.A Cost Allocation – XIX. Project Costing (PCIP)
… Overview Cost allocation provides for an automated process by which project costs are allocated … and labor cost allocation is a statewide requirement for reporting. Expenditure data should be reported at the Employee level for time and cost which will be directly coded to projects by …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix6a-cost-allocationDiNapoli: State Agencies Persistently Late with Not-For-Profits Contracts
… state were not processed until after the contract start date. DiNapoli’s report showed that no progress has been made … state were not processed until after the contract start date …
https://www.osc.ny.gov/press/releases/2020/06/dinapoli-state-agencies-persistently-late-not-profits-contractsOpinion 2000-10
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- … and State moneys were used for the construction of a pedestrian walkway. In the event the proceeds from the sale … the Transportation Law (§300 et seq.) with respect to the pedestrian walkway. Chapter 41 of the Laws of 1985 authorized …
https://www.osc.ny.gov/legal-opinions/opinion-2000-10Comptroller DiNapoli and A.G. Underwood Announce Indictment of Former NYC Council Candidate Alberto Alvarez and Former Non-Profit Director Anna Mendez
… Joel Rivera. In 2013, Alvarez ran for Rivera’s seat in the 15th Council District, but was unsuccessful in the Democratic …
https://www.osc.ny.gov/press/releases/2018/12/comptroller-dinapoli-and-ag-underwood-announce-indictment-former-nyc-council-candidate-alberto