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Frankfort-Schuyler Central School District – Financial Management (2016M-226)
… an average of approximately $342,000 of unrestricted funds in the debt service fund, $1.1 million in the agency … is in compliance with the statutory limit; use surplus funds as a financing source for funding one-time … in accordance with statute, to remedy reserves with excess funds. Adopt a reserve fund policy that states its financial …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/frankfort-schuyler-central-school-district-financial-management-2016m-226Opinion 98-14
… that bear on the issues discussed in the opinion. LOCAL LAWS -- Municipal Funds (authority to supersede town budget … budget estimates) SUPERINTENDENT OF HIGHWAYS -- Powers and Duties (submission of budget estimates) TOWNS -- Budget (submission of budget estimates by the highway superintendent) TOWN LAW, §§104, 106; HIGHWAY …
https://www.osc.ny.gov/legal-opinions/opinion-98-14Government-Wide Financial Data – 2022 Financial Condition Report
… provide a long-term view of finances. They record revenues and expenses when the earnings process is complete (full … of net assets applicable to a future reporting period); and The difference between assets and deferred outflows of resources, and liabilities and …
https://www.osc.ny.gov/reports/finance/2022-fcr/government-wide-financial-dataPerformance Based Bus Safety Program
… Purpose To determine whether the Department has effectively … State’s Transportation Law (Law) requires the Department to conduct a safety inspection of each bus every six months. …
https://www.osc.ny.gov/state-agencies/audits/2016/03/17/performance-based-bus-safety-programGovernment-Wide Financial Data – 2021 Financial Condition Report
… provide a long-term view of finances. They record revenues and expenses when the earnings process is complete (full … of net assets applicable to a future reporting period); and The difference between assets and deferred outflows of resources, and liabilities and …
https://www.osc.ny.gov/reports/finance/2021-fcr/government-wide-financial-dataTown of Ellicott – Justice Court (2015M-111)
… reconcile pending-ticket reports from the New York State Department of Motor Vehicles with current Court … full-time Court clerk did not notify the DMV of unresolved tickets in a timely manner. The Board did not consistently … action to recover any money due to the Town and New York State and segregate duties over receiving and recording cash …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/11/13/town-ellicott-justice-court-2015m-111Department of Social Services – Monitoring of Service Provider Agreements (2016-MS-1)
… Cattaraugus , Chemung , Fulton , Monroe , Schenectady and Tioga . Purpose of Audit The purpose of our audit was to … for providing temporary help to eligible individuals and families with social service and financial needs to assist them with leading safe, healthy …
https://www.osc.ny.gov/local-government/audits/county/2016/07/19/department-social-services-monitoring-service-provider-agreements-2016-ms-1School of Professional Studies – Controls Over Bank Accounts
… Purpose To determine whether there was fraud, waste, or abuse in the … of Professional Studies (CUNY SPS) was founded in 2003 to meet the educational needs of working adults, …
https://www.osc.ny.gov/state-agencies/audits/2015/06/02/school-professional-studies-controls-over-bank-accountsVillage of Oxford – Justice Court Operations (2013M-219)
… Oxford is located in the Town of Oxford in Chenango County and has a population of approximately 1,450. The Village is … a Board of Trustees which comprises four elected members and an elected Mayor. The Court reported collecting $177,800 … were accounted for properly. We found numerous errors and irregularities, from adjudicating traffic tickets to …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/02/14/village-oxford-justice-court-operations-2013m-219City of Mount Vernon – Budget Review (B21-6-3)
… [ read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the City’s adopted budget for the 2021 fiscal year. Background The … relies on non-recurring revenue sources, including fund balance appropriation and sale of real property. Revenues for …
https://www.osc.ny.gov/local-government/audits/city/2021/04/16/city-mount-vernon-budget-review-b21-6-3Schuyler County – Treasurer’s Office (2014M-186)
… the County at any time during the year. Officials did not have a list of taxpayers with tax installment agreements and …
https://www.osc.ny.gov/local-government/audits/county/2014/10/03/schuyler-county-treasurers-office-2014m-186DiNapoli Expands State Spending Transparency on OpenBookNewYork.com
… fiscal watchdog, DiNapoli is responsible for processing all state payments, reviewing state contracts and monitoring …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-expands-state-spending-transparency-openbooknewyorkcomDiNapoli Seeks Information on Safety Measures Taken by Businesses Involved in Shipping Oil
… trustee of the $183.5 billion New York State Common Retirement Fund (Fund), on Wednesday sent letters to 14 … the businesses are taking in response to the increasing number of serious accidents involving trains shipping … that future liability claims may harm the interests of the retirement system’s members, retirees and beneficiaries.” A …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-seeks-information-safety-measures-taken-businesses-involved-shipping-oilDual Employment
… the public by providing just and timely resolution of all matters before the courts. UCS is comprised of several …
https://www.osc.ny.gov/state-agencies/audits/2013/12/18/dual-employmentState Comptroller DiNapoli Releases Audits
… financial and capital plans to adequately manage fund balance. Track state and local government spending at Open …
https://www.osc.ny.gov/press/releases/2022/08/state-comptroller-dinapoli-releases-auditsImplementation of the Security Guard Act (Follow-Up)
… card applicants in New York State. Between January 1, 2021 and December 31, 2022, the Division received a total of … 2022. The objective of our initial audit, issued in July 2021, was to determine whether the Department was adequately …
https://www.osc.ny.gov/state-agencies/audits/2023/09/29/implementation-security-guard-act-followOversight of Campus Foundations (Follow-Up)
… the foundations were required to have, such as the IRS Form 990 and the foundations’ policies and procedures for key …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/oversight-campus-foundations-followState Comptroller DiNapoli Releases School District Audits
… user accounts. As a result, there were 18 accounts that should have been disabled. Officials also did not develop an …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-school-district-auditsSelected Performance Measures (Follow-Up)
… (MTA) is a public benefit corporation chartered by the New York State Legislature in 1965. There are six agencies of the MTA: …
https://www.osc.ny.gov/state-agencies/audits/2022/04/08/selected-performance-measures-followOversight of Contract Expenditures of Palladia, Inc. (Follow-Up)
… ). About the Program The Office of Addiction Services and Supports (OASAS) oversees one of the nation's largest and most diverse programs for the prevention and treatment of alcohol and substance abuse. Its mission is …
https://www.osc.ny.gov/state-agencies/audits/2024/12/20/oversight-contract-expenditures-palladia-inc-follow