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Contract with Daytop Village, Inc. (Follow-Up)
… included in our initial audit report, Contract with Daytop Village, Inc. (Report 2008-R-1). Background The … contracts administered by OASAS. One such contract is with Daytop Village, Inc. (Daytop), under which OASAS paid … recommendations incld in our initial audit report Contract with Daytop Village Inc Report 2008R1 …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/contract-daytop-village-inc-followAfton Central School District – Fund Balance Management (2023M-18)
… balance. As a result, they levied more taxes than needed to fund operations and were not transparent with taxpayers. … by approximately $2.9 million (17.5 percentage points) to $5.6 million (31.5 percentage points). The Board … costs for the issuance of bond anticipation notes (BANs) to purchase school buses. Key Recommendations Adopt realistic …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/afton-central-school-district-fund-balance-management-2023m-18Sullivan County Funding Corporation – Millennium Revolving Loan Program (2021M-196)
… The Loan Review Committee (Committee) approved two loans that exceeded Program loan allowances. One loan … with the Program guidelines and discontinue approving loans that exceed established Program limits. Establish …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/03/25/sullivan-county-funding-corporation-millennium-revolvingSelected Employee Travel Expenses
… not maintain sufficient records of the employee’s fleet vehicle usage to ensure the vehicle was used appropriately. Key Recommendations Follow … guidelines to ensure adequate monitoring of fleet vehicle use to guard against fraud, waste or abuse. Other …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-employee-travel-expenses-0Norwood-Norfolk Central School District – Financial Management (2022M-129)
… which is enough to fund average retirement expenditures for 10 years. This balance exceeds the Board’s targeted … take corrective action. Appendix B includes our comment on an issue raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/norwood-norfolk-central-school-district-financial-management-2022m-129City of New Rochelle – Physical Accessibility to Programs and Services (S9-24-38)
… 97 components at City Hall, such as signs identifying van accessible parking spaces, properly sloped access ramps, … lavatories in restrooms. 38 components at the Senior Center, such as accessible parking spaces with signs and …
https://www.osc.ny.gov/local-government/audits/city/2025/02/21/city-new-rochelle-physical-accessibility-programs-and-services-s9-24-38Sherburne-Earlville Central School District – Financial Management (2024M-61)
… did not adopt a reserve policy to define its rationale for establishing reserve funds, maximum targeted funding … agreed with our findings. Appendix B includes our comments on the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-financial-management-2024m-61Village of Riverside – Clerk-Treasurers' Records and Reports (2024M-107)
… – pdf] Audit Objective Determine whether the Village of Riverside (Village) Clerk-Treasurers prepared and maintained … Determine whether the Village of Riverside Village ClerkTreasurers prepared and maintained …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-riverside-clerk-treasurers-records-and-reports-2024m-107Main-Transit Fire Department – Banquet Hall Disbursements And Collections (2024M-86)
… compensation checks without a Board member or Department official confirming the payment was supported and accurate. … by New York State General Municipal Law (GML) Section 209-ee. Recommendations The audit report includes 10 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-banquet-hall-disbursements-and-0Port Ewen Fire District – Financial Management (2024M-157)
… financial decisions. Annually review the District’s investment policy and seek legal investment options that … options may have resulted in greater investment earnings. For example, the District’s investment earnings totaled $968, … investment program – legality, safety, liquidity and yield – when investing available funds. District officials …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/03/port-ewen-fire-district-financial-management-2024m-157Serven Volunteer Fire Company – Board Oversight (2024M-97)
… Objective Determine whether the Serven Volunteer Fire Company, Inc. (Company) Board of Directors (Board) provided adequate oversight of Company operations to ensure financial activities were … Determine whether the Serven Volunteer Fire Company Inc Company Board of Directors Board provided …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/10/31/serven-volunteer-fire-company-board-oversight-2024m-97Selected Employee Travel Expenses
… and under the control of agency management, include car rentals, meals, lodging, transportation, fuel, and … (HCR) employees. We selected these employees because their rental car expenses ranked among the highest in the State. … by one other employee. This employee routinely picked up rental cars late in the morning; however, officials could not …
https://www.osc.ny.gov/state-agencies/audits/2014/06/04/selected-employee-travel-expensesRensselaer City School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-153)
… the internal controls over extra-classroom activity funds for the period July 1, 2011, to February 28, 2013. Background … disbursements. Key Findings The Board established a policy for the activity fund, but is not adequate because it does … The District has an internal auditor who provides training on extra-classroom activity funds to other school districts; …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/rensselaer-city-school-district-internal-controls-over-extra-classroomLow Income Home Energy Assistance Program – Federal Funding and New York
… designed to assist income eligible households with their heating or utility costs. In Federal Fiscal Year (FFY) 2024, … benefits are based on income, household size, the primary heating source of the household and the presence of a … designed to assist income eligible households with their heating or utility costs …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/low-income-home-energy-assistance-programTuition Assistance Program – New York College of Health Professions
… of Health Professions complied with the Education Law and the Commissioner of Education’s Rules and Regulations when certifying students for State financial … in 1981 as the New Center for Holistic Health Education and Research. The school operates five locations – a campus …
https://www.osc.ny.gov/state-agencies/audits/2017/10/31/tuition-assistance-program-new-york-college-health-professionsState Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … agreements even though the projects were approved based on specific characteristics. Also, the IDA did not monitor project performance for investment or revitalization goals. Village of Kaser – …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-municipal-audits-1Opinion 2001-4
… (1979 Opns St Comp No. 79-187, unreported; see also 5 Op Counsel SBEA No. 3). We note, however, that, with certain …
https://www.osc.ny.gov/legal-opinions/opinion-2001-4Opinion 93-29
… such publication or advertisement, and which contains news, articles of opinion (as editorials), features, … at least weekly for at least one year; (3) contain news, editorials and other matters of current interest; (4) …
https://www.osc.ny.gov/legal-opinions/opinion-93-29Former Head of Niagara Falls Housing Authority Pleads Guilty to Stealing Government Funds; Son and Daughter-in-Law Also Convicted
… and Urban Development's Inspector General, and the FBI for their diligent work in the fight against public … Stephanie Cowart. The money was to be used for "A Better Me," a project that was to "teach children and youth the … to act as a responsible steward of these funds and to use them to better the lives of residents and the community as a …
https://www.osc.ny.gov/press/releases/2017/12/former-head-niagara-falls-housing-authority-pleads-guilty-stealing-government-funds-son-and-daughter