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Royalton-Hartland Central School District – Financial Condition (2015M-275)
… benefits taxpayers. Develop a written policy indicating how much money will be reserved, how each reserve will be funded and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/royalton-hartland-central-school-district-financial-condition-2015m-275State Comptroller DiNapoli Releases Municipal Audits
… again. Town of Throop – Highway Department The board and superintendent did not agree, in writing, to expenditures for … the $601,037 total services obtained from eight vendors. Village of Horseheads – Claims Auditing and Disbursements … of $1.1 million in claims and disbursements reviewed, village officials did not properly audit all claims or …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-auditsNew York State Comptroller DiNapoli Statement on MTA Finances
… amid weakness in real estate transaction taxes, a concern my office raised last year. “The plan also incorporates wage … well-prepared for the challenges that will emerge later. My office is analyzing the plan and will release our detailed …
https://www.osc.ny.gov/press/releases/2023/07/new-york-state-comptroller-dinapoli-statement-mta-financesSusan E. Wagner Preschool – Compliance With the Reimbursable Cost Manual
… (SCIS) preschool special education programs to children with disabilities who are between the ages of three and five … identified $140,902 in reported costs that did not comply with the Manual’s requirements and recommend such costs be … on Wagner’s CFRs and to Wagner’s reimbursement rates. Work with Wagner officials to help ensure their compliance with …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/susan-e-wagner-preschool-compliance-reimbursable-cost-manualOpinion 2001-1
… to be paid ( Murray , supra ). 1 January 29, 2001 John S. Edwards, Esq., Village Attorney Village of West …
https://www.osc.ny.gov/legal-opinions/opinion-2001-1Department of Health (Department) Examination of Travel Expenses
… December 31, 2017 were appropriate and made in accordance with the State’s travel rules and regulations. Background … question the employee’s business purpose; (iii) $6,216 in rental vehicle expenses for which the employee did not … or evidence to support the business need for the rental; (iv) $706 in meal allowances for which we could not …
https://www.osc.ny.gov/state-agencies/audits/2019/03/20/department-health-department-examination-travel-expensesOpinion 2000-17
… water system as a discrete project. The authority may not solicit bids for individual categories of estimated … performed in the aggregate for districts in several towns. You ask whether, pursuant to Town Law §§197 and 197-a, a … §197). The notice must require all persons who offer to do the work to file a sealed "proposal or offer to do the …
https://www.osc.ny.gov/legal-opinions/opinion-2000-17Town of Athens - Town Clerk/Tax Collector (2018M-41)
… Clerk/Tax Collector (Clerk) maintained adequate records and properly deposited and remitted money in a timely manner. Key Findings Real property taxes totaling …
https://www.osc.ny.gov/local-government/audits/town/2018/06/08/town-athens-town-clerktax-collector-2018m-41Hyde Park Central School District – Financial Management Practices (2012M-172)
… fiscal year to analyze budgeting practices. Background The Hyde Park Central School District is located in Dutchess … Hyde Park Central School District Financial Management …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hyde-park-central-school-district-financial-management-practices-2012mInterdisciplinary Center for Child Development – Compliance With the Reimbursable Cost Manual
… and local school districts refer students to ICCD and pay for its services using rates established by SED. The DoE …
https://www.osc.ny.gov/state-agencies/audits/2018/04/05/interdisciplinary-center-child-development-compliance-reimbursable-cost-manualMedicaid Program – Maximizing Drug Rebates Under the Federal Medicaid Drug Rebate Program
… Objective To determine whether the Department of Health (Department) took appropriate steps to collect all available drug rebates under the federal Medicaid Drug Rebate Program (MDRP). The audit covered the period from April 2018 through March … To determine whether the Department of Health took appropriate steps to collect …
https://www.osc.ny.gov/state-agencies/audits/2023/04/05/medicaid-program-maximizing-drug-rebates-under-federal-medicaid-drug-rebate-programUnified Court System Bulletin No. UCS-315
The purpose of this bulletin is to describe new Time Entry Earnings codes used for the Annual Leave andor Compensatory Time Exchange Program for eligible employees of the New York State Unified Court System UCS
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-315-annual-leave-andor-compensatory-time-exchange-programCleveland Hill Union Free School District – Financial Condition (2013M-272)
… the period July 1, 2010 to August 12, 2013. Background The Cleveland Hill Union Free School District is located in the … Cleveland Hill Union Free School District Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/cleveland-hill-union-free-school-district-financial-condition-2013m-272Town of Almond – Internal Controls Over Selected Financial Activities (2013M-209)
… to June 7, 2013. Background The Town of Almond is located in Allegany County and has approximately 1,600 residents. The Town is governed … $916,000. Key Findings The Board has not adopted a policy and Town officials have not developed procedures to address …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-almond-internal-controls-over-selected-financial-activities-2013m-209State Comptroller DiNapoli Releases Municipal Audits
… The town's accounting records did not include a part-town (PT) general fund. General fund PT revenues and expenditures were not properly allocated. As …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… Management (2023M-40) Over an 18-month period, officials missed an opportunity for BOCES to realize additional …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-auditsUnited Community Services, Inc. – Compliance With the Reimbursable Cost Manual
… expenses, including $4,695 for staff food, $4,285 for utilities, $3,392 in cell phone expenses, $2,781 for staff gifts, and $2,194 for office …
https://www.osc.ny.gov/state-agencies/audits/2015/12/30/united-community-services-inc-compliance-reimbursable-cost-manualDiNapoli Warns of ‘Triple Threat’ of Fiscal Risks
… as well as lower-than-projected estimated payments in the current year. Taxpayer behavior in anticipation of federal … in February 2017. Over the first six months of the current fiscal year, quarterly current year estimated … among other things, current economic and financial conditions. DOB is expected to release the SFY 2017-18 …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-warns-triple-threat-fiscal-risksCazenovia Central School District – Financial Condition (2015M-327)
… The Cazenovia Central School District is located in the Towns of Cazenovia, Fenner, Georgetown, Lincoln, Nelson and Sullivan in Madison County and the Town of Pompey in Onondaga County. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/cazenovia-central-school-district-financial-condition-2015m-327Opinion 2000-19
… Firemen's Benevolent Association (use of tax monies to install an elevator accessible to disabled members of association) INSURANCE LAW §§9104, … foreign fire insurance tax monies are used exclusively for the purposes set forth in the special act governing the …
https://www.osc.ny.gov/legal-opinions/opinion-2000-19