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City of Yonkers – Budget Review (B21-6-8)
… The Office of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the City’s adopted budget for fiscal year 2021-22 and the related justification … and parks revenue shortfalls. Pay tax certiorari claims from annual appropriations instead of using debt. Implement …
https://www.osc.ny.gov/local-government/audits/city/2021/07/02/city-yonkers-budget-review-b21-6-8Opinion 95-17
… consideration) TOWN LAW, §§198, 202, 202-a; MUNICIPAL HOME RULE LAW, §10(1): A town board is without authority to … be sold to generate revenue for the sewer district (see 13 Opns St Comp, 1957, p 294, in which this Office concluded … enumerated in section 10 of the Municipal Home Rule Law (Municipal Home Rule Law, §10[1][i],[ii]). It is …
https://www.osc.ny.gov/legal-opinions/opinion-95-17Suspicious and Fraudulent Medicaid Payments to Affiliated Brooklyn Dentists (Follow-Up)
… Purpose To determine the extent of implementation of the five recommendations made in our audit report, … Dentists (Report 2010-S-64). Background The Department of Health (Department) administers the State’s Medicaid … Determine extent of implementation of 5 recommendations made in our audit …
https://www.osc.ny.gov/state-agencies/audits/2015/12/30/suspicious-and-fraudulent-medicaid-payments-affiliated-brooklyn-dentists-followTravel Advisory No. 2
… Subject : Tax Consequences Associated with an Incorrect Official … Operations (GFO), Chapter XIII, Section 6 – Potential Tax Consequences of Assigning an Incorrect Official Station … In most cases, the official station will be the employee’s tax home (i.e., the general area where an employee’s usual …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/2-taxable-travelEast Moriches Union Free School District - Budget Review (B7-15-5)
… 2015-16 fiscal year. Background The East Moriches Union Free School District is located in Suffolk County. Pursuant … East Moriches Union Free School District Budget Review B7155 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/09/east-moriches-union-free-school-district-budget-review-b7-15-5V.3.B Departments and Agencies – V. Chart of Accounts (COA) Governance
… in the following manner: Level 1: Total State Level 2: Branch of Government Level 3: Constitutional Department Level …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3b-departments-and-agenciesNewark Valley Fire District – Audit Follow-Up (2020M-30-F)
… of Review The purpose of our review was to assess the Newark Valley Fire District’s (District) progress, as of … in implementing our recommendations in the audit report Newark Valley Fire District – Board Oversight (2020M-30), … of the State, distinct and separate from the Town of Newark Valley in Tioga County. The District provides fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/newark-valley-fire-district-audit-follow-2020m-30-fOpinion 2007-8
… that bear on the issues discussed in the opinion. FIRE COMPANY -- Powers and Duties (obtaining an annual audit) FIRE PROTECTION DISTRICTS -- Contracts (requirement for audit of fire company) TOWN BOARD -- Powers and Duties (audit of fire … Whether a town board may require a volunteer fire company that provides protection to the district under a …
https://www.osc.ny.gov/legal-opinions/opinion-2007-8Opinion 93-28
… subject to section 284 agreement) MUNICIPAL FUNDS -- Highway Fund (CHIPs moneys subject to section 284 agreement) HIGHWAY LAW, §§10-c, 284: Consolidated Local Highway … Whether moneys received pursuant to section 10c of the Highway Law are subject to the agreement between the town …
https://www.osc.ny.gov/legal-opinions/opinion-93-28Fulton County Industrial Development Agency – PILOT Program (2014M-291)
… was to evaluate the IDA’s project monitoring practices for the period January 1, 2012 through April 30, 2014. Background The Fulton County Industrial Development … period did not have a recapture clause to recover benefits from the businesses if they did not meet their projected …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/05/01/fulton-county-industrial-development-agency-pilot-programTown of Aurora - Real Property Acquisition and Sale (2018M-64)
… and recommendations. Appendix B includes our comments on issues raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-aurora-real-property-acquisition-and-sale-2018m-64Cuba-Rushford Central School District – Financial Management (2015M-125)
CubaRushford Central School District Financial Management 2015M125
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/cuba-rushford-central-school-district-financial-management-2015m-125Cattaraugus-Little Valley Central School District – Financial Management (2016M-61)
… District is located in the Towns of Dayton, East Otto, Leon, Little Valley, Mansfield, Napoli, New Albion, Otto and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/cattaraugus-little-valley-central-school-district-financial-managementCooperstown Central School District – School Lunch Fund Financial Condition (2016M-86)
… to determine whether District officials managed the school lunch fund’s financial condition for the period July 1, 2014 … with Milford Central School District to manage its school lunch operations. Budgeted appropriations for the school lunch fund for the 2015-16 fiscal year totaled $422,000. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/cooperstown-central-school-district-school-lunch-fund-financial-conditionVillage of Interlaken - Water and Sewer Financial Operations and Information Technology (2019M-74)
… Key Findings The water and sewer infrastructure are in disrepair and the Board did not develop a comprehensive, …
https://www.osc.ny.gov/local-government/audits/village/2019/06/14/village-interlaken-water-and-sewer-financial-operations-and-informationAccounts Payable Advisory No. 68
… with detailed guidance for receiving a thorough bid, effectively monitoring the move, reviewing the vendor’s …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/68-monitoring-moving-servicesBethpage Union Free School District - Extra-Classroom Activity Funds (2019M-213)
… treasurers and advisors failed to maintain pre-numbered tickets and receipts, statement of profit and loss forms, and … Key Recommendations Ensure pre-numbered receipts and tickets are issued for all ECA fund events, and issue …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/07/bethpage-union-free-school-district-extra-classroom-activity-funds-2019mAudit of the Tuition Reimbursement Account for the Three Fiscal Years Ended March 31, 2013
… the financial statements referred to above present fairly, in all material respects, the respective financial …
https://www.osc.ny.gov/state-agencies/audits/2014/07/24/audit-tuition-reimbursement-account-three-fiscal-years-ended-march-31-2013Mainstream Managed Care Organizations – Administrative Costs Used in Premium Rate Setting (Follow-Up)
… Purpose To determine the extent of implementation of the seven recommendations made in our initial audit … Rate Setting ( 2014-S-55 ). Background The Department of Health (Department) is responsible for setting the monthly … To determine the extent of implementation of the seven recommendations made in our …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/mainstream-managed-care-organizations-administrative-costs-used-premium-rate-setting-follow