Search
City of Long Beach – Budget Review (B7-14-12)
… refuse and garbage fee increases and the water and sewer rate increases are authorized by the City Council prior to …
https://www.osc.ny.gov/local-government/audits/city/2014/05/14/city-long-beach-budget-review-b7-14-12Rockland County – Budget Review (B6-13-22)
… Rockland County Budget Review B61322 …
https://www.osc.ny.gov/local-government/audits/county/2013/11/25/rockland-county-budget-review-b6-13-22County of Franklin Solid Waste Management Authority – Solid Waste and Recycling Charges and Host Community Fees (2016M-418)
… to evaluate the Authority’s procedures over solid waste and recycling charges and determine if host community fees were properly disbursed … public benefit corporation established to plan, develop and construct solid waste management facilities and to … of Franklin Solid Waste Management Authority Solid Waste and Recycling Charges and Host Community Fees 2016M418 …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/12/29/county-franklin-solid-waste-management-authority-solid-waste-andCity of Yonkers – Budget Review (B6-15-16)
… of 4.74 percent. Key Findings The 2015-16 budget relies on nonrecurring funding of $14 million which will not be available in future years. The City continues to rely on fund balance to close gaps in the budget. If police … be over-budget by as much as $2.1 million based on the 2014-15 fiscal year overtime costs. The City plans to …
https://www.osc.ny.gov/local-government/audits/city/2015/07/10/city-yonkers-budget-review-b6-15-16Gouverneur Central School District – Financial Management (2016M-351)
… Purpose of Audit The purpose of our audit was to assess the District’s … The District’s reported unrestricted fund balance has exceeded the 4 percent statutory limit in two out of the … Develop realistic estimates of appropriations and the use of fund balance in the annual budget. Ensure that the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/gouverneur-central-school-district-financial-management-2016m-351Liberty Central School District – Budget Review (B4-13-4)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2013-14 fiscal … Background The Liberty Central School District, located in Sullivan County, issued debt totaling $1.3 million to liquidate the accumulated deficit in the District’s general fund as of June 30, 2002. Local …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/liberty-central-school-district-budget-review-b4-13-4School Districts’ Energy Performance Contracts (2013-MR-1)
… report - pdf] We also released 8 letter reports to the following school districts: Downsville Central School … , and Schoharie Central School District [pdf] . Purpose of Audit The purpose of our audit was to review the projected cost and energy …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/school-districts-energy-performance-contracts-2013-mr-1Albany City School District – Separation Payments and Information Technology (2012M-251)
… Board has not formally adopted the plan. Also, the plan does not sufficiently address all necessary components and does not contain the level of detail necessary to ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/22/albany-city-school-district-separation-payments-and-informationChild Development Center of the Hamptons Charter School – Financial Management (2013M-98)
… Purpose of Audit The purpose of our audit was to examine the School’s relationship with Family Residences & Essential … Child Development Center of the Hamptons Charter School Financial Management 2013M98 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/05/child-development-center-hamptons-charter-school-financial-managementCity of Middletown – Selected Financial Operations and Information Technology (2013M-56)
… of Audit The purpose of our audit was to examine the City’s purchasing practices, Council oversight, and IT for … period January 1, 2011, to July 9, 2012. Background The City of Middletown City is located in Orange County and has a population of … City of Middletown Selected Financial Operations and …
https://www.osc.ny.gov/local-government/audits/city/2013/05/31/city-middletown-selected-financial-operations-and-information-technology-2013m-56Amsterdam Housing Authority – Claims Processing and Related Not-for-Profit Corporations (2013M-126)
… Purpose of Audit The purpose of our audit was to examine internal controls over selected Authority … from HUD. Key Findings The Board does not audit claims and has not designated a claims auditor to perform this function. …
https://www.osc.ny.gov/local-government/audits/city/2013/08/23/amsterdam-housing-authority-claims-processing-and-related-not-profit-corporationsCity of Long Beach – Financial Condition and Cash Receipts from Recreational Activities (2013M-48)
… Purpose of Audit The purpose of our audit was to evaluate the City’s financial condition … July 1, 2010, to April 30, 2012. Background The City of Long Beach, located in Nassau County, has a population of … City of Long Beach Financial Condition and Cash Receipts from …
https://www.osc.ny.gov/local-government/audits/city/2013/07/11/city-long-beach-financial-condition-and-cash-receipts-recreational-activities-2013mEligibility, the Benefit and Filing – Police and Fire Plan
… Eligibility Tier 1 Members: You are eligible to retire at age 55. Tier 2 and 3 Members: You … least five years of service credit after July 1, 1973. You are eligible to retire with full benefits at age 62, or may … You must have at least five years of service credit. You are eligible to retire with full benefits at age 62, or may …
https://www.osc.ny.gov/retirement/publications/1512/eligibility-benefit-and-filingImproper Fee-for-Service Pharmacy Payments for Recipients With Third-Party Health Insurance (Follow-Up)
… the Program The Department of Health (DOH) administers New York’s Medicaid program. Under the fee-for-service (FFS) …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/improper-fee-service-pharmacy-payments-recipients-third-party-health-insurance-followImproper Medicaid Managed Care Payments for Durable Medical Equipment, Prosthetics, Orthotics, and Supplies on Behalf of Recipients in Nursing Homes (Follow-Up)
… Objective To assess the extent of implementation of the four recommendations included in our initial audit report, Improper Medicaid Managed Care Payments for Durable Medical Equipment, Prosthetics, Orthotics, and … To assess the extent of implementation of the four recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2023/06/21/improper-medicaid-managed-care-payments-durable-medical-equipment-prosthetics-orthotics-andOpinion 94-12
… future date (see 1992 Opns St Comp No. 92-23, p 57). We are aware of no prohibition against including in a lease of …
https://www.osc.ny.gov/legal-opinions/opinion-94-12Opinion 90-34
… may participate in determining the expenditures to be made with foreign fire insurance tax moneys. Further, it is also …
https://www.osc.ny.gov/legal-opinions/opinion-90-34Opinion 2007-4
Whether a village may hold the proceeds of unneeded village real property sales to finance appropriations for annual ambulance services agreements
https://www.osc.ny.gov/legal-opinions/opinion-2007-4Opinion 89-36
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Capital Reserve Funds … are to have a maturity of more than five years or not less than some other minimum period , then the … and 36.00(a)(1) provide that a bond resolution is not subject to referendum where the bonds have "a proposed …
https://www.osc.ny.gov/legal-opinions/opinion-89-36Opinion 88-45
… types of obligations a municipality is authorized to issue for any object or purpose. It further directs that the … finance all or part of the cost of any object or purpose for which serial or sinking fund bonds may be issued. That … to the date of the adoption of the annual budget for the next succeeding fiscal year. Finally, section 28.00 …
https://www.osc.ny.gov/legal-opinions/opinion-88-45