Search
Caledonia Volunteer Fire Department, Inc. – Board Oversight (2025M-12)
… 1, 2023 through May 31, 2024. Audit Summary The Board did not provide adequate oversight of financial operations. In … the Board’s lack of oversight. Because the Board did not implement adequate corrective action to address these … draft audit report. We encourage the Board to make the CAP available for public review. … The Board must provide …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/05/02/caledonia-volunteer-fire-department-inc-board-oversight-2025mMetroPlus Health Plan: COVID-19 Enrollment Trends
… include long-term care plans. MetroPlus Gold plans are available for all city employees and NYC day care workers of … obtain new members, MetroPlus directs individuals that are not eligible or cannot afford insurance to the NYC Care … enrollment has reached record levels and renewals have not been processed in almost two and a half years. In …
https://www.osc.ny.gov/reports/osdc/metroplus-health-plan-covid-19-enrollment-trendsOpinion 90-37
… use of property by the higher offeror, although lawful, is objectionable or less desirable to the community. It may, … for any lawful use (see, e.g., Ross v Wilson , 308 NY 605; Orelli v Ambro , 41 NY2d 952, 394 NYS2d 636; Matter … purport to restrict a local government, when determining what is the "best" or "highest" price obtainable, from good …
https://www.osc.ny.gov/legal-opinions/opinion-90-37Opinion 98-4
… to subdivision 9 of section 554. If such offices have not been established, then those duties may be delegated to … correction is $2,500 or less, or such other sum not to exceed $2,500. If the recommended correction does not exceed the amount specified in the resolution, the county …
https://www.osc.ny.gov/legal-opinions/opinion-98-4Almond Volunteer Fire Department – Cash Shortage (2014M-113)
… by Department officials. Department officials did not establish adequate internal controls over the cash … certain activity records. Department officials did not establish adequate internal controls over the cash … is responsible for all financial activity, they do not detail the Department’s expectations concerning the audit …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/almond-volunteer-fire-department-cash-shortage-2014m-113Stanley Fire District – Internal Controls Over Financial Operations (2013M-259)
… 20, 2013. Background The Stanley Fire District, located in Ontario County, is a district corporation of the State, distinct and separate … Board members did not complete their required training in legal, fiduciary, financial, procurement and ethical …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/stanley-fire-district-internal-controls-over-financial-operations-2013m-259South Fallsburg Fire District – Internal Controls Over Financial Operations (2013M-181)
… recorded and reported and to safeguard District moneys for the period January 1, 2012, to May 13, 2013. Background … general fund budget totaled approximately $306,000 for the 2013 fiscal year. Key Findings While the District … however, the last completed audit was performed in 2010 for the 2008 fiscal year. Key Recommendations Ensure that …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/13/south-fallsburg-fire-district-internal-controls-over-financial-operationsExamination of Official Station Designation
… is to be in the best interest of the State and not for the convenience of an employee or to maximize travel … found the Department’s designation of the official station for the employee in calendar years 2013 and 2014 was not made … in travel expenses during calendar years 2013 and 2014 for the employee to commute between his residence and the …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/examination-official-station-designationCollection and Use of Oil Spill Funds (Follow-Up)
… Spill Compensation Fund (Oil Spill Fund or Fund) to pay for the cleanup and removal of petroleum spills. The statute … Comptroller administrative and operational responsibility for the Fund. The Department of Environmental Conservation … program by providing technical assistance and oversight for cleanup and removal activities and ensuring that only …
https://www.osc.ny.gov/state-agencies/audits/2017/12/07/collection-and-use-oil-spill-funds-followNassau County – Contract Approval Process (2012M-192)
… of Audit The purpose of our audit was to examine the County's internal controls over the approval of contracts … the period January 1, 2010, to March 31, 2012. Background Nassau County, located on Long Island, covers 287 square …
https://www.osc.ny.gov/local-government/audits/county/2013/03/14/nassau-county-contract-approval-process-2012m-192City of Little Falls – Internal Controls Over Selected City Operations (2013M-214)
City of Little Falls Internal Controls Over Selected City Operations 2013M214
https://www.osc.ny.gov/local-government/audits/city/2013/11/29/city-little-falls-internal-controls-over-selected-city-operations-2013m-214State Comptroller DiNapoli Releases School Audits
… – Procurement (Nassau County) District officials did not seek competition for the services of 16 of 20 … – Procurement (Columbia County) District officials did not always procure goods and services in accordance with … the purchases were for legitimate purposes, officials do not have assurance that goods and services are being procured …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases School Audits
… 2015-16. The district also maintained five reserve funds with balances totaling $23.3 million as of June 30, 2016; … funds cash receipts process was administered in accordance with guidelines. Tapestry Charter School – Procurement (Erie …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-school-audits-0Comptroller DiNapoli Releases Municipal Audits
… rents may not be achievable. The proposed budget complies with the property tax levy limit. … New York State …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits-2Hadley-Luzerne Central School District – Financial Condition (2012M-188)
… audit was to evaluate the District’s financial condition for the period July 1, 2009 through May 31, 2012. Background … members. The District’s adopted general fund budget for the 2012-13 fiscal year is $18,081,780. Key Findings The … keep revenues in line with expenditures. Adopt a policy for the use of fund balance. Adopt a reserve policy …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hadley-luzerne-central-school-district-financial-condition-2012m-188XIX.6.D Reporting – XIX. Project Costing (PCIP)
Agencies will be able to report on the costs against each funding source even though the total project costs are contained in one SFS Project
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix6d-reportingDisposal of Electronic Devices
… device that contained readable data. This information was not personal, private or sensitive in nature. Because the …
https://www.osc.ny.gov/state-agencies/audits/2013/05/13/disposal-electronic-devicesSelected Personal Service Contracts
… The first was a contract with BDO Consulting (BDO) for integrity monitoring of ESDC's expansion and renovation … were not in compliance with many of these requirements for both the BDO and Adrienne Driben personal service … the contracts with these two personal service contractors for nearly $3.9 million were necessary, appropriately …
https://www.osc.ny.gov/state-agencies/audits/2014/04/16/selected-personal-service-contractsWage Theft Investigations (Follow-Up)
… issued on June 6, 2014, determined the Department was not completing wage theft investigations timely. As of August … Department’s Workforce Protection Management system did not provide management with accurate or useful case … and investigations completed. Although the Department did not centralize its payment plans collection process as …
https://www.osc.ny.gov/state-agencies/audits/2015/05/22/wage-theft-investigations-followState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … local government and school audits were issued. City of Little Falls – Financial Condition Audit Follow-Up … lack of corrective action. Scio Central School District – Capital Assets (Allegany County) District officials did not …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-audits-0