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City of Lockport – Budget Review (B22-1-8)
… an independent evaluation of the City’s proposed budget for 2023. Background Chapter 332 of the Laws of 2014, as … Comptroller each year, beginning January 1, 2015, and for each subsequent fiscal year during which the debt … to finance the deficit is outstanding, the proposed budget for the next succeeding fiscal year. Key Findings Based on …
https://www.osc.ny.gov/local-government/audits/city/2022/11/04/city-lockport-budget-review-b22-1-8Opinion 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
… or other officer of the local government, and not required for immediate expenditure, in obligations of the United … letter of credit issued by a FHLB, offered as security for a financial institution's promise to pay the town under … of credit, the issuing bank must honor a draft or demand for payment that complies with the conditions specified in …
https://www.osc.ny.gov/legal-opinions/opinion-95-28XIV.2 Obligation, Accounting and Budget Dates – XIV. Special Procedures
… Overview This section defines dates required for various transactions in the Statewide Financial System … were provided by the State that resulted in a claim for collection from the State (accounts receivable). Obligation Date is the primary date used for the accrual and modified accrual bases of accounting and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv2-obligation-accounting-and-budget-datesState Comptroller DiNapoli Releases Audits
… to improve monitoring of businesses’ continued eligibility for program benefits. Department of Health – Medicaid Program … care (MLTC) plans, which provide long-term care services for people who are chronically ill or disabled. To be eligible for MLTC enrollment, individuals must be assessed as needing …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-auditsRensselaer City School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-153)
… present in the student treasurer’s and central treasurer’s records. None of the 22 disbursements were adequately … and maintaining adequate and appropriate accounting records. Take action to correct weaknesses identified as a … that student treasurers maintain appropriate accounting records for all receipts and disbursements. … Rensselaer City …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/rensselaer-city-school-district-internal-controls-over-extra-classroomDepartment of Social Services – Monitoring of Service Provider Agreements (2016-MS-1)
… report - pdf] We also issued six letter reports to the following counties: Cattaraugus , Chemung , Fulton , Monroe , Schenectady and Tioga . Purpose of Audit The purpose of our audit was to … sufficient documentation. The Departments are required by New York State Social Services Law (Law) to use …
https://www.osc.ny.gov/local-government/audits/county/2016/07/19/department-social-services-monitoring-service-provider-agreements-2016-ms-1XV.4 Overview – XV. End of Year
… For current End of Fiscal Year (FYE) deadlines and notices, … the FYE blackout period. Please visit the Agency Calendar for the projected FYE blackout period dates. All vouchers, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv4-overviewVillage of Altmar – Apparent Misappropriation of Funds (2013M-331)
… if the Village Clerk-Treasurer properly accounted for the Village’s cash receipts and disbursements during the … Village presented a petition to the Village Board calling for a public referendum on dissolving the Village government … governing board consisting of a Mayor and two trustees. For the fiscal year ended May 31, 2013, the Village’s …
https://www.osc.ny.gov/local-government/audits/village/2014/03/19/village-altmar-apparent-misappropriation-funds-2013m-331Elmont Public Library – Board Oversight and Professional Services (2014M-060)
… The Treasurer does not have access to or custody of the funds maintained in the ACA. The Board inappropriately … as otherwise provided by law. Ensure that all Library funds are in the custody of the Treasurer and that the …
https://www.osc.ny.gov/local-government/audits/library/2014/07/11/elmont-public-library-board-oversight-and-professional-services-2014m-060Town of Bangor – Board Oversight (2012M-193)
… 1, 2011, to May 31, 2012. Background The Town of Bangor is located in Franklin County and has approximately 2,220 residents. The Town is governed by an elected five-member Town Board (Board), … primarily with real property taxes. Key Findings The Board is not providing adequate oversight of the Dog Control …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-bangor-board-oversight-2012m-193CUNY Bulletin No. CU-735
… employees in the below bargaining units will be affected. NY Barg U Descr (NY Barg U) TC Proff Staff Congress U2 Unrepresented Group U6 … identify employees who have received approval to use the NY Paid Family Leave benefit: LOA/PFL - Leave of Absence/Paid …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-735-cuny-nys-paid-family-leave-additional-bargaining-unitsCommunity College Safety Reporting (2015-MS-2)
… reporting requirements established under the Clery Act for the period January 1 through December 31, 2013. … and crime statistics. Colleges must disclose statistics for reported Clery Act crimes that occur on campus, on public …
https://www.osc.ny.gov/local-government/audits/community-college/2015/08/28/community-college-safety-reporting-2015-ms-2New York State Comptroller DiNapoli Statement on MTA Finances
… today: “The MTA’s July Financial Plan projects the budget for all five years of the plan period will be balanced on a … state has stabilized the MTA's revenue picture, allowing for budget balance even amid weakness in real estate … office raised last year. “The plan also incorporates wage increases that reflect the Transport Workers Union's …
https://www.osc.ny.gov/press/releases/2023/07/new-york-state-comptroller-dinapoli-statement-mta-financesTown of Wethersfield – Town Clerk and Highway Operations (2013M-21)
… 31, 2012. Background The Town of Wethersfield is located in Wyoming County. The Town is governed by an elected Town … not make deposits and remit moneys to appropriate agencies in a timely manner. Further, the Clerk did not adequately … claims prior to approving them for payment, which resulted in over $14,000 in duplicate/over payments to four vendors. …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-wethersfield-town-clerk-and-highway-operations-2013m-21XIII.4.D Meals and Incidental Expenses Breakdown – XIII. Employee Expense Reimbursement
… annually in the Statewide Financial System to coincide with federal GSA rate changes. Process and Document …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4d-meals-and-incidental-expenses-breakdownState Comptroller DiNapoli Releases Audits
… Department of Health: Medicaid Program – Overpayments for Medicare Part C Claims (2023-S-13) Under Medicare Part … auditors determined Medicaid made improper payments for 49 Part C claims (55%) totaling $881,233. The improper … Internal Controls Over and Maximization of Federal Funding for Various Section 8 Housing Programs and the COVID Rent …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-auditsLocust Valley Water District – Budgeting (2013M-179)
… internal controls over the District’s financial operations for the period January 1, 2009, through December 31, 2012. … of Mill Neck and Matinecock. The District’s total revenue for 2012 fiscal year was approximately $2.2 million. The … The Board frequently over-estimated budgeted expenditures for the 2009 through 2012 fiscal years, and also appropriated …
https://www.osc.ny.gov/local-government/audits/district/2013/09/06/locust-valley-water-district-budgeting-2013m-179Town of Hempstead Sanitary District No. Six – Professional Services and Fuel (2014M-246)
… homes in Elmont, Franklin Square, North Valley Stream, Garden City South, Lakeview, South Floral Park, West Hempstead and a …
https://www.osc.ny.gov/local-government/audits/district/2015/01/02/town-hempstead-sanitary-district-no-six-professional-services-and-fuel-2014m-246Hampton Bays Union Free School District – Claims Processing (2013M-333)
… Purpose of Audit The purpose of our audit was to examine the claims … Background The Hampton Bays Union Free School District is located in the Town of Southampton, Suffolk County. The District is governed by the Board of Education which comprises five …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/27/hampton-bays-union-free-school-district-claims-processing-2013m-333