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Town of Solon - Financial Management (2018M-233)
… Audit Objective Determine whether the Board established a fund balance and reserve policy and long-term plans to address the Town’s operational and capital needs in the general and highway funds. Key Findings From December 31, 2014 through December 31, 2017, unrestricted fund balance in the general fund increased by $106,230 (110 …
https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-solon-financial-management-2018m-233City of Little Falls – Financial Condition (2021M-54)
… - pdf ] Audit Objective Determine whether the City of Little Falls (City) Common Council (Council) and officials … Determine whether the City of Little Falls City Common Council Council and officials …
https://www.osc.ny.gov/local-government/audits/city/2021/06/25/city-little-falls-financial-condition-2021m-54DiNapoli: State Tax Collections Slightly Stronger Than Expected in February but Remain Volatile
… Thomas P. DiNapoli. Through 11 months of the fiscal year, tax collections were $636.6 million higher than … and $19 million higher than the latest estimates. “This year’s budget assumed relatively modest growth in tax … February, an increase of 1.8 percent from the previous year, but $28.8 million lower than updated projections due to …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-state-tax-collections-slightly-stronger-expected-february-remain-volatileOversight of Waste Tire Site Cleanup and Use of Waste Tire Fees
… (DEC) is adequately monitoring and timely abating waste tire sites and whether the waste tire fee collections are being used consistent with the … April 1, 2016 through February 6, 2019. About the Program Waste tires can pose serious risks to public health, safety, …
https://www.osc.ny.gov/state-agencies/audits/2019/08/29/oversight-waste-tire-site-cleanup-and-use-waste-tire-feesDiNapoli: State Must Improve Oversight of Most Dangerous Sex Offenders
… Syracuse. Under state regulations, DOCCS is responsible for closely monitoring sex offenders’ compliance with … are expected to demonstrate acceptance of responsibility for their behavior and to develop appropriate strategies to … DOCCS also requires officers to obtain an updated digital photo of each SIST respondent every 90 days and any time a …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-state-must-improve-oversight-most-dangerous-sex-offendersTown of Southampton-Peconic Bay Community Preservation Fund (P7-23-21
… examined were properly supported, recorded and deposited in full and that disbursements were proper and supported. Town officials also ensured the payments in lieu of taxes (PILOTs) we reviewed were properly approved … and approved prior to payment. Of the $8.8 million in PILOTs we reviewed, all were properly approved prior to …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-southampton-peconic-bay-community-preservation-fund-p7-23-21The Child Study Center of New York – Compliance With the Reimbursable Cost Manual
… whether the costs reported by The Child Study Center of New York (CSC) on its Consolidated Fiscal Report (CFR) were … CSC, a not-for-profit organization located in Jericho, New York, is authorized by SED to provide preschool special … whether the costs reported by The Child Study Center of New York on its Consolidated Fiscal Report were properly …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/child-study-center-new-york-compliance-reimbursable-cost-manualKids in Action of Long Island, Inc. – Compliance With the Reimbursable Cost Manual
… operated a Department of Health-approved program (Early Intervention); however, payments for services under this …
https://www.osc.ny.gov/state-agencies/audits/2022/03/04/kids-action-long-island-inc-compliance-reimbursable-cost-manualOpinion 91-18
… serving as his or her bookkeeper or confidential secretary) GENERAL MUNICIPAL LAW, §800(3); TOWN LAW, §29(15): … if the supervisor's spouse were appointed confidential secretary or bookkeeper. The town's code of ethics, however, … of the town board on matters relating to the confidential secretary or bookkeeper. You ask whether it is still the …
https://www.osc.ny.gov/legal-opinions/opinion-91-18Buffalo Hearing & Speech Center, Inc. – Compliance With the Reimbursable Cost Manual
… To determine whether the costs and revenues reported by Buffalo Hearing & Speech Center, Inc. (Center) on its … To determine whether the costs and revenues reported by Buffalo Hearing Speech Center Inc on its Consolidated Fiscal …
https://www.osc.ny.gov/state-agencies/audits/2021/05/27/buffalo-hearing-speech-center-inc-compliance-reimbursable-cost-manualNYS Comptroller DiNapoli Leads Coalition of Comptrollers & Treasurers Opposing Trump Repeal of Clean Power Plan
… Comptroller Thomas P. DiNapoli today announced that a coalition of 11 state and local Comptrollers and Treasurers … Americans, and wrong for the world. That's why this broad coalition of investors is standing up and speaking out." "It … State Comptroller Thomas P DiNapoli today announced that a coalition of 11 state and local Comptrollers and Treasurers …
https://www.osc.ny.gov/press/releases/2017/12/nys-comptroller-dinapoli-leads-coalition-comptrollers-treasurers-opposing-trump-repeal-clean-powerReview of the Financial Plan of the City of New York
While the FY 2024 budget remains balanced, the city-stated budget gap in FY 2025 is $7.1 billion, the highest level on record and the highest share of city-funded revenue since FY 2011, suggesting significant budgetary pressure to manage.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-16-2024.pdfNon-Revenue Service Vehicles and On-Rail Equipment (2020-S-29)
To determine whether the Metropolitan Transportation Authority’s (MTA) Long Island Rail Road (LIRR) maintains an inventory and consistently retires/disposes of its non-revenue service Highway Fleet Vehicles, and whether LIRR performs preventive maintenance on these vehicles and on-rail equipment ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-20s29.pdfThe Arc Erie County New York – Compliance with the Reimbursable Cost Manual (2022-S-10)
To determine whether the costs reported by The Arc Erie County New York on its Consolidated Fiscal Reports were properly calculated, adequately documented, and allowable under the State Education Department’s guidelines, including the Reimbursable Cost Manual and the ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s10.pdfA Comparative Assessment of New York City’s Federal Pandemic Education Aid
The COVID-19 pandemic placed many State and local governments in a precarious position, both financially and operationally. Continuing to provide services during the pandemic increased costs at the same time revenue stability came into question, straining municipal budgets.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-12-2023.pdfKids First Evaluation & Advocacy Center - Compliance With the Reimbursable Cost Manual (2021-S-12) 180-Day Response
To determine whether the costs reported by Kids First Evaluation & Advocacy Center on its Consolidated Fiscal Report (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the Reimbursable Cost Manual (RCM).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21s12-response.pdfEast Syracuse Minoa Central School District – Information Technology (2020M-174)
Determine whether East Syracuse Minoa Central School District (District) officials established adequate information technology (IT) controls to ensure employees’ personal, private and sensitive information (PPSI) on the financial server was adequately protected from unauthorized access, use and loss
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/east-syracuse-minoa-2020-174.pdfAllocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (Follow-Up) (2021-F-3)
To determine the extent of implementation of the two recommendations included in our initial audit report, Allocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (2019-S-5).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-21f3.pdfOpinion 91-61
… issues discussed in the opinion. FEES -- Bail Moneys (1% fee to fund an approved county alternatives to incarceration … having such an approved plan. We have been asked whether town and village justice courts must collect the additional … two of General Municipal Law, §99-m provides that "[a] town or village court shall be entitled to ... an additional …
https://www.osc.ny.gov/legal-opinions/opinion-91-61IX.9.A Transfer Authorizations – IX. Federal Grants
… or officer thereof except in pursuance of an appropriation by law. Section 4 (5) also provides that financial resources … or officer thereof except in pursuance of an appropriation by law …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix9a-transfer-authorizations