Search
Opinion 90-32
… of building for highway department purposes) -- Highway Garage (referendum requirements for construction of) STREETS AND HIGHWAYS -- Highway Garage (construction - need for referendum) -- Highway … of bond proceeds pursuant to Highway Law, §142(4) (see 24 Opns St Comp, 1968, p 774; see also 1970 Opns St Comp No. …
https://www.osc.ny.gov/legal-opinions/opinion-90-32Division of Housing and Community Renewal Bulletin No. DH-12
… Purpose To define Increment Codes and Anniversary Dates and to explain … To define Increment Codes and Anniversary Dates and to explain …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-12-performance-advance-payments-rent-regulations-servicesDiNapoli Releases Municipal Audits
… Water District , Town of Poland and the Town of Porter . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … – Leave Accruals (Dutchess County) Internal controls in the payroll department were generally operating …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-releases-municipal-auditsMarch 2000: Handicapped Parking Education Program
… the statute provides for imposition of a $30 mandatory surcharge for violations relating to handicapped parking spaces. This surcharge is in addition to any other sentence, fine or … parking education program. The other one-half of the surcharge will be paid to the chief fiscal officer of the …
https://www.osc.ny.gov/local-government/publications/march-2000-handicapped-parking-education-programWaverly Central School District – Financial Condition (2013M-148)
… our audit was to review the District’s financial condition for the period of July 1, 2011, to March 26, 2013. Background … nine elected members. The District’s budgeted expenditures for the 2012-13 fiscal year were $28 million. Key Findings … are not developing realistic expenditure budget estimates. For the fiscal years ended 2008 to 2011, the District spent …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/waverly-central-school-district-financial-condition-2013m-148City of Beacon – Internal Controls Over Cash Receipts and Information Technology (2012M-224)
… the Clerk. Internal controls over the issuance of parking tickets were not established to provide reasonable assurance that all tickets were accounted for. Procedures for the collection and … requiring City police and MTA officers to issue parking tickets in a sequential order and maintain copies of all …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/city-beacon-internal-controls-over-cash-receipts-and-information-technology-2012mSt. Lawrence County – Financial Condition (2013M-46)
… period January 1, 2011, to December 31, 2012. Background St. Lawrence County, located in northern New York, has a … St Lawrence County Financial Condition 2013M46 …
https://www.osc.ny.gov/local-government/audits/county/2013/05/02/st-lawrence-county-financial-condition-2013m-46Liberty Central School District – Budget Review (B4-13-4)
… for the food service fund includes appropriated fund balance in the amount of $36,162. Through February 28, 2013, … they received in revenue, which reduces the available fund balance to $39,040. Depending on the results of operations … will only continue to drain the general fund’s fund balance. The District’s proposed budget complies with the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/liberty-central-school-district-budget-review-b4-13-4Laurens Central School District – Budgeting and Reserves (2013M-135)
… to review the District’s budgeting practices and reserves for the period July 1, 2011, to March 7, 2013. Background The … five elected members. The District’s budgeted expenditures for the 2012-13 fiscal year were $8,626,984. Key Finding The … 2008. In fact, the District has had operating surpluses for the past several years. Instead of spending down the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/laurens-central-school-district-budgeting-and-reserves-2013m-135Village of Maybrook – Water Operations (2013M-121)
… 25, 2012. Background The Village of Maybrook is located in Orange County in the Town of Montgomery and has a population of … result of deficient internal controls, we detected errors in more than 17 percent of the water bills that we reviewed, …
https://www.osc.ny.gov/local-government/audits/village/2013/08/16/village-maybrook-water-operations-2013m-121Village of Unadilla – Budgeting (2013M-143)
… Key Recommendations Adopt realistic budgets that are based on the previous years’ trends in actual revenues and …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-unadilla-budgeting-2013m-143Roosevelt Public Library – Board Oversight of Library Operations (2014M-297)
… and payment of overtime. The Board did not provide prior approval for eight of 12 programs held at the library in 2013 … Board did not have adequate controls over the disbursement process and did not audit and approve claims before payment. … and procedures. Enforce program policy, including Board approval of programs costing more than $100, obtaining …
https://www.osc.ny.gov/local-government/audits/library/2015/01/30/roosevelt-public-library-board-oversight-library-operations-2014m-297Comptroller DiNapoli Releases School Audits
… City School District – Information Technology (Broome County) Officials did not regularly review network user … School District – Financial Condition (St. Lawrence County) The surplus fund balance in the general fund exceeded … its intended purpose and properly accounted for. Taconic Hills Central School District – Financial Management …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-audits-1Comptroller DiNapoli Releases School Audits
… today announced his office completed audits of the Arlington Central School District , Brocton Central School … their money is being spent appropriately and effectively.” Arlington Central School District – Cooperative Services … today announced his office completed audits of the Arlington Central School District Brocton Central School …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-audits-1Comptroller DiNapoli Releases Municipal Audits
… office completed audits of the City of Johnstown , North Patchogue Fire District , Town of Rosendale and the Town of … the mayor before being submitted to the treasurer. North Patchogue Fire District – Fuel Inventory and Cash … his office completed audits of the City of Johnstown North Patchogue Fire District Town of Rosendale and the Town of …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-0College of Mount Saint Vincent – Tuition Assistance Program
… of Mount Saint Vincent management complied with the Education Law and the Commissioner of Education’s Rules and Regulations when certifying Manhattan … programs in the liberal arts, as well as in business, education and nursing. The school’s current enrollment is …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/college-mount-saint-vincent-tuition-assistance-programMedicaid Program – Medicaid Claims Processing Activity October 1, 2014 Through March 31, 2015
… Purpose To determine whether the Department of Health’s eMedNY system reasonably ensured … Medicaid requirements, and resulted in correct payments to the providers. The audit covered the period October 1, 2014 … with improper payments for duplicate billings and for clinic and durable medical equipment services. By the end of …
https://www.osc.ny.gov/state-agencies/audits/2015/12/08/medicaid-program-medicaid-claims-processing-activity-october-1-2014-through-march-31-2015The Arc Erie County New York – Compliance With the Reimbursable Cost Manual
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 Departments guidelines including the Reimbursable Cost Manual and the
https://www.osc.ny.gov/state-agencies/audits/2022/12/06/arc-erie-county-new-york-compliance-reimbursable-cost-manualCity of Newburgh -- Budget Review (B18-6-12)
… the 2019 fiscal year are reasonable. Background The City of Newburgh, located in Orange County, is authorized by … City of Newburgh Budget Review B18612 …
https://www.osc.ny.gov/local-government/audits/city/2018/11/16/city-newburgh-budget-review-b18-6-12Schuyler County Sheriff’s Department – Payroll, Civil Fees and Bail (2013M-120)
… The Chairman of the Legislature is the County’s Chief Executive Officer; however, the Legislature appoints a … Findings The County entered into an improper contract for security services with Watkins Glen International (WGI), a … As a result, no taxes are reported or withheld, and no information is reported to the State retirement systems. We …
https://www.osc.ny.gov/local-government/audits/county/2013/08/02/schuyler-county-sheriffs-department-payroll-civil-fees-and-bail-2013m-120