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Financial Condition of New York State Regional Off-Track Betting Corporations (2014-MS-6)
… OTB [pdf] , Nassau OTB [pdf] , Suffolk OTB [pdf] , and Western OTB [pdf] . Purpose of Audit The purpose of our audit … Five regional OTB Corporations, formed pursuant to New York State Racing, Pari-Mutuel Wagering and Breeding law, are …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2015/09/25/financial-condition-new-york-state-regional-track-betting-corporations-2014Message from the Comptroller – 2023 Financial Condition Report
… recovery in New York relative to the rest of the nation. My hope is that this Financial Condition Report can serve as …
https://www.osc.ny.gov/reports/finance/2023-fcr/message-comptrollerState Comptroller DiNapoli Releases Audits
… state's 160,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
https://www.osc.ny.gov/press/releases/2019/12/state-comptroller-dinapoli-releases-audits-0Opinion 88-20
… COUNTIES -- Courts (authority to relocate family court) -- County Seat (effect of relocation of family court) COUNTY LAW, §216; NY CONST, ART III, §17: A county, by resolution, may relocate its family court from the …
https://www.osc.ny.gov/legal-opinions/opinion-88-20Cattaraugus-Little Valley Central School District – Financial Management (2022M-23)
… Determine whether the Cattaraugus-Little Valley Central School District’s (District) Board and District officials … District’s response. 1 Cattaraugus-Little Valley Central School District – Financial Management (2016M-61) , which was …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/cattaraugus-little-valley-central-school-district-financial-managementTown of Otselic – Records and Reports and Conflict of Interest (2021M-36)
… Town Supervisor (Supervisor) maintained complete, accurate and timely financial records and reports. Determine whether the Town Board (Board) ensured … The Supervisor did not maintain complete, accurate and timely financial records and reports, and the Board did …
https://www.osc.ny.gov/local-government/audits/town/2021/07/16/town-otselic-records-and-reports-and-conflict-interest-2021m-36Oversight of Hazardous Materials and Waste (Follow-Up)
… proper monitoring and accounting for hazardous materials, compliance with legal requirements, and enforcement of …
https://www.osc.ny.gov/state-agencies/audits/2020/01/30/oversight-hazardous-materials-and-waste-followWhitney Point Central School District – Information Technology (2023M-179)
… Audit Objective Determine whether Whitney Point Central School District (District) officials adequately managed … letter. … Determine whether Whitney Point Central School District District officials adequately managed …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/whitney-point-central-school-district-information-technology-2023m-179Review of Advance Contract Payments
… payments totaled $56,000 and all the contracts expired on or before June 2018. Key Findings We found SED needed to … Recover overpayments as appropriate. Implement a policy for new contracts of only sending advance payments when …
https://www.osc.ny.gov/state-agencies/audits/2021/09/15/review-advance-contract-paymentsTown of Owego – Shared Services Facility Capital Project (2022M-42)
… finance shortfalls. Prepare, approve and monitor budgets for each capital project and amend as needed. Approve all … findings in our report. Appendix B includes our comments on issues Town officials raised in their response. … …
https://www.osc.ny.gov/local-government/audits/town/2022/09/30/town-owego-shared-services-facility-capital-project-2022m-42Montauk Fire District – Board Oversight (2024M-117)
… has not filed the mandated Annual Financial Report (AFR) for fiscal years 2021, 2022 and 2023, and filed the 2020 AFR … and recommendations. Appendix B includes our comments on issues raised in the District’s response. … Determine …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/12/24/montauk-fire-district-board-oversight-2024m-117Cooperative Information Technology Services (2012MR-1)
… to the following: Schoharie County [pdf] and the Village of Richmondville [pdf] ; Broome County [pdf] and the Town of Union [pdf] , the Town of Kirkwood [pdf] , and the Village of Deposit [pdf] ; and …
https://www.osc.ny.gov/local-government/audits/county/2013/02/15/cooperative-information-technology-services-2012mr-1Opinion 93-24
… (construction of permanent outdoor competitive sports facility) -- Powers and Duties (construction of … therefrom (Town Law, §176[21]; 1992 Opns St Comp Nos. 92-4, p 9 and 92-41, supra ; see also 1982 Opns St Comp No. … the district is located (see General Municipal Law, §72-h), and the town could provide the facilities (see, e.g., …
https://www.osc.ny.gov/legal-opinions/opinion-93-24Downtown Ithaca Business Improvement District (DIBID) – Disbursements (2012M-252)
… which comprises 10 members who represent property owners in the DIBID, five members who represent commercial tenants, … members, one County member, and four non-voting members. In 2011, the DIBID received $347,875 from special assessments … $176,901 from promotional events, and received $91,000 in government funding, for a total of $615,776 of total …
https://www.osc.ny.gov/local-government/audits/district/2013/04/05/downtown-ithaca-business-improvement-district-dibid-disbursements-2012m-252Samaritan Village, Inc. – Chemical Dependency Services Program
… are being provided. Background OASAS administers programs for the prevention and treatment of alcohol and substance … conduct a Chemical Dependency Services Program (Program) for adults. Samaritan Village has service facilities located … to the contract, OASAS reimburses Samaritan Village for the net costs it incurs to provide the contracted …
https://www.osc.ny.gov/state-agencies/audits/2014/02/28/samaritan-village-inc-chemical-dependency-services-programDutchess County – County Bridge Maintenance (S9-13-5)
… Purpose of Audit The purpose of our audit was to determine whether counties are properly maintaining their bridges to ensure the safety of those who travel on them for the … approximately 298,000 residents. The County is governed by a 25-member County Legislature. The County’s budgeted …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/dutchess-county-county-bridge-maintenance-s9-13-5New York State Comptroller DiNapoli: Wall Street Profits Rose in 2018, But Bonuses Fell
… state's 160,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
https://www.osc.ny.gov/press/releases/2019/03/new-york-state-comptroller-dinapoli-wall-street-profits-rose-2018-bonuses-fellState 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/2017/11/state-comptroller-dinapoli-releases-municipal-auditsTuckahoe Common School District - Financial Condition (2018M-191)
Determine whether the Board and District officials ensured that fund balance and restricted funds were reasonable
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-financial-condition-2018m-191How is an audit scheduled?
… We routinely gather information from a variety of sources and consider items that come to our attention such as the … audits of school districts and BOCES by our Office. … How is an audit scheduled …
https://www.osc.ny.gov/local-government/audits/how-audit-scheduled