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West Hill Fire District No. 3 – Financial Condition (2014M-160)
… Background The West Hill Fire District No. 3 is located in Chemung County and serves approximately 700 residents. The … budget appropriations. This occurred primarily because in 2008 and 2009 the District received unexpected insurance … December 31, 2013. District officials created this reserve in the late 1990s to fund future costs of new vehicles. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/15/west-hill-fire-district-no-3-financial-condition-2014m-160City of Binghamton – Apparent Misappropriation of Parks and Recreation Department Funds (2013M-169)
… The purpose of our audit was to ensure that the former Director properly deposited receipts and that disbursements … totaling approximately $344,000 from a separate bank account titled the “Binghamton City Sport Leagues” for … He was one of the two signatories on this account and the bank statements were mailed to his home address. Even though …
https://www.osc.ny.gov/local-government/audits/city/2013/10/03/city-binghamton-apparent-misappropriation-parks-and-recreation-department-fundsTown of Monroe – Water System Accountability and Electricity Cost Savings (2012M-227)
… of our audit was to determine if the Town could achieve cost savings or revenue enhancements in its water operations and reduce electricity costs for the period … did not have written procedures for reconciling the water processed by its water system and purchased from the …
https://www.osc.ny.gov/local-government/audits/town/2013/02/15/town-monroe-water-system-accountability-and-electricity-cost-savings-2012m-227Town of Babylon – Financial Condition and Internal Controls Over Selected Town Operations (2013M-115)
… repaid by the end of each fiscal year and with interest, when required. Ensure that payments in lieu of health …
https://www.osc.ny.gov/local-government/audits/town/2013/11/22/town-babylon-financial-condition-and-internal-controls-over-selected-town-operationsCUNY Bulletin No. CU-106
… processing for a New Bargaining Unit, Union Code, Earnings Program and Benefit Program Affected Employees Employees in certain job codes … Chg Reason Z11 Bargaining Unit U6 Union Code U6N Earnings Program NU6 Benefit Program U6N Agency Actions After … processing for a New Bargaining Unit Union Code Earnings Program and Benefit Program …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-106-new-bargaining-unit-union-code-earnings-program-and-benefitOpinion 2002-6
… highway failing to meet qualifications for designation as seasonal limited use highway) -- Seasonal Limited Use Highway (effect of existing residences … July 2, 1975, on A. 8044, enacted as L 1975; 1982 Opns St Comp No. 82-235, p 296). As noted, the statute requires …
https://www.osc.ny.gov/legal-opinions/opinion-2002-6DiNapoli: One-in-Four Homeless Shelter Clients with Serious Mental Health Issues Were Not Placed in a Mental Health Shelter
… or substance abuse issues and individuals were placed in a shelter that could not give them the help they needed. … not establish a causal relationship between individuals’ shelter placements and outcomes, it found that appropriate … lower the risk to individuals inside and outside of the shelter system. “The Department of Social Services must do a …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-one-four-homeless-shelter-clients-serious-mental-health-issues-were-not-placed-mental-healthWestchester County Department of Social Services - Contract Monitoring (2018M-35)
… to ensure that services provided and payments made were in accordance with contractual agreements. Key Findings For … before authorizing payments. Include clear provisions in service agreements detailing required performance measures …
https://www.osc.ny.gov/local-government/audits/county/2018/05/18/westchester-county-department-social-services-contract-monitoring-2018m-35Greater Amsterdam School District – Capital Project (2022M-50)
… contracts and accounted for the ongoing project. However, we found: While the Business Administrator maintained …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/22/greater-amsterdam-school-district-capital-project-2022m-50Village of Granville - Financial Condition of the Sewer Fund (2018M-49)
… overestimated revenues and underestimated appropriations in the sewer fund budgets for fiscal years 2014-15 through 2016-17, resulting in operating deficits and a deficit fund balance of $36,539 … to govern the level of fund balance to be maintained in each of the Village’s funds. Village officials generally …
https://www.osc.ny.gov/local-government/audits/village/2018/06/29/village-granville-financial-condition-sewer-fund-2018m-49King Center Charter School - Information Technology (2018M-61)
… School officials do not have formal procedures to address breach notification, disaster recovery, data backup, password security management, IT asset inventory … Adopt written IT policies and procedures to address breach notification, disaster recovery, backups, password …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/07/20/king-center-charter-school-information-technology-2018m-61Broome-Delaware-Tioga Board of Cooperative Educational Services (BOCES) – Real Property Leasing (2015M-312)
… districts. Capital budget appropriations for leased building space for the 2015-16 fiscal year total …
https://www.osc.ny.gov/local-government/audits/boces/2016/05/13/broome-delaware-tioga-board-cooperative-educational-services-boces-real-propertyOpinion 91-46
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … that bear on the issues discussed in the opinion. COUNTY CLERK-- Compensation (increase during term of office) PUBLIC …
https://www.osc.ny.gov/legal-opinions/opinion-91-46Opinion 94-5
Whether the report of a town authorized by Town Law 11613 may include articles written by individual town board members in which the board member discusses various issues facing the town board
https://www.osc.ny.gov/legal-opinions/opinion-94-5State Comptroller DiNapoli Releases Municipal Audits
… DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… inappropriate card use, including approximately $38,000 in charges were not properly approved prior to the card being used; and approximately $12,000 in charges did not have adequate support to show what was … ensure that unneeded network user accounts were disabled in a timely manner. As a result, 21% of the district’s …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-audits-0More State Investment and Policies Can Create New Opportunities in Hudson Valley Which Saw Unique Gains
… acres of farmland in the region in 2022. This was a 3% decrease from 2017, while Ulster County’s acreage … agricultural districts throughout New York classified as solar electric generation facilities. While agriculture …
https://www.osc.ny.gov/press/releases/2024/11/more-state-investment-and-policies-can-create-new-opportunities-hudson-valley-which-saw-unique-gainsRichmond Fire District – Internal Controls Over Financial Operations (2013M-357)
… 7, 2013. Background The Richmond Fire District, located in Ontario County, is a district corporation of the State, … has declined 74 percent from approximately $120,000 in 2010 to $30,000 in 2012 and available cash decreased from $131,000 to …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/richmond-fire-district-internal-controls-over-financial-operations-2013mNorth Colonie Central School District – Claims Processing (2013M-9)
… year are $94.1 million, and funded primarily with real property taxes and State aid. Key Finding The Board adopted … claims to be audited prior to payment except for certain allowed exceptions. District policy requires the claims … automated clearing house (ACH) debits for payments made on behalf of District employees, totaling $554,458, during …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/29/north-colonie-central-school-district-claims-processing-2013m-9