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Big Flats Fire District #2 – Internal Controls Over Financial Operations (2012M-155)
… the rental price was at fair market value. Given that the payment for at least the first two years of the lease doubled … ability to absorb any future increases in the lease payment. Key Recommendations Develop, adopt, and implement …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/30/big-flats-fire-district-2-internal-controls-over-financial-operations-2012mWhispering Pines Preschool, Inc. – Compliance With the Reimbursable Cost Manual
… sites (Delanson, Cobleskill, and Amsterdam, New York). Its Director and owner is Dr. Martha Frank (Director). Whispering Pines is reimbursed for preschool … included: $71,397 in personal service costs consisting of salary and fringe benefits paid to the Director’s husband and …
https://www.osc.ny.gov/state-agencies/audits/2015/06/02/whispering-pines-preschool-inc-compliance-reimbursable-cost-manualDiNapoli: MTA Must Prioritize Safety and Service to Win Riders Back
… The Metropolitan Transportation Authority (MTA) continues to make progress on bringing back riders, but … the ridership experience better.” Before the pandemic, subway ridership was well over 125 million riders a month and … frequency of rush hour Long Island Railroad trains to Penn Station has been a challenge for commuters after the MTA …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-mta-must-prioritize-safety-and-service-win-riders-backDutchess County – Financial Condition (2013M-370)
… Purpose of Audit The purpose of our audit was to review the County’s … State and Federal aid. Key Finding The County enterprise funds users’ charges have not been sufficient to cover their …
https://www.osc.ny.gov/local-government/audits/county/2014/03/14/dutchess-county-financial-condition-2013m-370New Lebanon Central School District – Financial Condition (2015M-222)
… audit was to examine the District’s financial condition for the period July 1, 2013 through June 30, 2015. Background … seven-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $12.4 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/new-lebanon-central-school-district-financial-condition-2015m-222Accounts Payable Advisory No. 12
… must enter the full billing account number followed by the two digit month and the two digit year in the invoice field of a voucher. There …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/12-citibank-account-numbers-invoice-fieldTown of Chemung – Conflict of Interest (2022M-176)
… had prohibited interests in Town contracts. Key Findings Two Board members are the owners of two separate auto service corporations which provided …
https://www.osc.ny.gov/local-government/audits/town/2022/12/16/town-chemung-conflict-interest-2022m-176Sullivan West Central School District – Financial Condition (2014M-40)
… The Sullivan West Central School District is located in Sullivan County. The District, which is governed by an … to reserves at the end of each fiscal year, resulting in real property taxes that were higher than necessary. Two reserve fund balances were in excess of the amounts needed for authorized purposes. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/15/sullivan-west-central-school-district-financial-condition-2014m-40Poland Volunteer Fire Company, Inc. - Financial Activities (2019M-218)
… ensure Company claims were audited on a monthly basis as required by its bylaws. The Board President (President) and … officials did not ensure collections totaling $40,084 from fundraising activities were adequately supported. Key …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/02/14/poland-volunteer-fire-company-inc-financial-activities-2019mDiNapoli Audit Finds Gaps in NYC School Safety Planning
… Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2019/06/dinapoli-audit-finds-gaps-nyc-school-safety-planningState Agencies Bulletin No. 741
… a DTA/COR for the following actions: Any Pay Change, New Position or Transfer action that was originally submitted … the status of their request (see OSC Actions below). New Procedure: Sequence #88 Agencies may use Sequence #88 on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/741-data-changecorrect-history-dtacor-procedureOpinion 88-18
… or statutory amendments that bear on the issues discussed in the opinion. TAXES -- Mortgage Tax (distribution to newly … to be apportioned among the town and certain villages in the town for the period October 1, 1986 through March 31, 1987. The villages in question were incorporated in May of 1986. Enclosed with …
https://www.osc.ny.gov/legal-opinions/opinion-88-18DiNapoli and William Glasgall Op-Ed
… with their finances is a Fiscal Stress Monitoring System, which began in 2013. This system helps give municipal and state leaders early warning …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-and-william-glasgall-op-edProject Tracking Systems and Economic Assistance Program Evaluations (Follow-Up) (2023-F-23)
To determine the extent of implementation of the two recommendations included in our initial audit report, Project Tracking Systems and Economic Assistance Program Evaluations (Report 2019-S-48).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f23.pdfOversight and Enforcement of the Rechargeable Battery Law (Follow-Up) (2023-F-35)
To determine the extent of implementation of the two recommendations included in our initial audit report, Oversight and Enforcement of the Rechargeable Battery Law (Report 2021-S-19).
https://www.osc.ny.gov/files/state-agencies/contracts/pdf/sga-2024-23f35.pdfAdministration and Collection of Real Estate Transfer Taxes (Follow-Up) (2021-F-10)
To determine the extent of implementation of the two recommendations included in our initial audit report, Administration and Collection of Real Estate Transfer Taxes (Report 2017-S-88).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21f10.pdfOversight of Information Technology Consultants and Contract Staffing (Follow-Up) (2020-F-21)
To determine the extent of implementation of the two recommendations included in our initial audit report, Oversight of Information Technology Consultants and Contract Staffing (Report 2018-S-38).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20f21.pdfSelected Aspects of Incident Intake and Investigation
… Purpose To determine whether the Justice Center for the Protection of … People With Special Needs (Center) met its responsibility to operate a hotline, establish a database of reported …
https://www.osc.ny.gov/state-agencies/audits/2017/03/06/selected-aspects-incident-intake-and-investigationDiNapoli: State Agency Mishandled Housing Discrimination Complaints
… The New York State Division of Human Rights (DHR) failed to properly investigate dozens … steps to address the issues raised by this audit.” DHR’s Housing Investigations Unit examines, prosecutes and …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-state-agency-mishandled-housing-discrimination-complaintsMonitoring of Not-for-Profit Cemeteries for Fiscal Stability and Adequate Facility Maintenance (Follow-Up)
… included in our initial audit report, Monitoring of Not-for-Profit Cemeteries for Fiscal Stability and Adequate Facility Maintenance ( 2016-S-79 ). Background The Department of State’s … lands, to promote public welfare and to prevent cemeteries from falling into disrepair or insolvency. Our initial …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/monitoring-not-profit-cemeteries-fiscal-stability-and-adequate-facility-maintenance-follow