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Town of Worth – Audit Follow-Up (2014M-323-F)
… (Supervisor). Results of Review Our review focused on the 2018 and 2019 fiscal years, when the Town’s records …
https://www.osc.ny.gov/local-government/audits/town/2021/02/19/town-worth-audit-follow-2014m-323-fTown of Elba - Real Property Tax Exemptions (2018M-261)
… Audit Objective Determine whether select real property tax exemptions are properly supported by adequate … Determine whether select real property tax exemptions are properly supported by adequate …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-elba-real-property-tax-exemptions-2018m-261Tuckahoe Common School District - Financial Condition (2018M-191)
… whether the Board and District officials ensured that fund balance and restricted funds were reasonable. Key Findings … of the subsequent year’s budgeted appropriations) in fund balance from fiscal years 2014-15 through 2016-17 that was … based on historical or known trends. Use appropriated fund balance to fund operations. Use excess fund balance and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-financial-condition-2018m-191Fort Ann Central School District - Fund Balance Management (2018M-119)
… is in compliance with statutory limits and use surplus funds as a financing source to fund one-time expenditures and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/05/fort-ann-central-school-district-fund-balance-management-2018m-119Travel Card Transactions
… Purpose The objective of our examination was to assess the timeliness of reconciling credit card transactions against expense reports and the appropriateness of select travel card … The objective of our examination was to assess the timeliness of reconciling credit card …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/travel-card-transactionsOpinion 95-32
… LAW, §§10, 11: A local government is not required by law to enter into security and custodial agreements identical to the models prepared by the Office of the State … Comptroller. You ask whether a fire district is required to enter into the model security and custodial agreements …
https://www.osc.ny.gov/legal-opinions/opinion-95-32Rockland County – Budget Review (B6-13-6)
… and expenditure projections in the County’s adopted budget for the 2013 fiscal year are reasonable. Background Rockland … deficit. Specifically, the 2013 budget lacks provisions for decreasing the general fund deficits. The County could … not receive the budgeted amount. The County has budgeted for a 4 percent increase in sales tax revenues for 2013 when …
https://www.osc.ny.gov/local-government/audits/county/2013/04/16/rockland-county-budget-review-b6-13-6Tuition Assistance Program – LIM College
… Purpose To determine whether LIM College officials complied with the Education Law and the Commissioner of Education’s Rules and Regulations when certifying students for State financial aid. Background … are responsible for certifying student eligibility. LIM College (LIM) was founded in 1939, and was originally known …
https://www.osc.ny.gov/state-agencies/audits/2015/10/01/tuition-assistance-program-lim-collegeCity of Lockport – Budget Review (B22-1-8)
… projections in the proposed budget appear reasonable. For 2022, City officials project an operating loss in water fund. … general fund will total $ 8.6 million as of December 31, 2022, which is 31.4 percent of 2023 general fund … of the State Comptroller City of Lockport Budget Review 2022 …
https://www.osc.ny.gov/local-government/audits/city/2022/11/04/city-lockport-budget-review-b22-1-8Medicaid Program – Medicaid Claims Processing Activity April 1, 2018 Through September 30, 2018
… system processes Medicaid claims submitted by providers for services rendered to Medicaid-eligible recipients, and it generates payments to reimburse the providers for their claims. During the six-month period ended September … as follows: $123.9 million in Medicaid managed care premiums was paid on behalf of 86,475 Medicaid recipients who …
https://www.osc.ny.gov/state-agencies/audits/2019/07/10/medicaid-program-medicaid-claims-processing-activity-april-1-2018-through-september-30-2018Opinion 97-5
… TAXES AND ASSESSMENTS -- Assessments (imposition of assessment for construction of private road) STREETS AND … VILLAGES -- Powers and Duties (construction of and assessment for private road) VILLAGE LAW, §§6-622, 22-2200: A …
https://www.osc.ny.gov/legal-opinions/opinion-97-5State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 180,000 … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 160,000 … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases School District Audits
… provider’s responsibilities and services to be provided. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-school-district-auditsSelected Employee Travel Expenses
… with rules and regulations and is free from fraud, waste and abuse. The audit covers the period April 1, 2009 … complied with rules and regulations and is free from fraud waste and abuse …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/selected-employee-travel-expenses-0Join Our Information Technology Team
… modules. Minimum Qualifications Candidates must: Hold a high school diploma or equivalency diploma (such as TASC or GED). …
https://www.osc.ny.gov/jobs/information-technologyOpinion 89-60
… benefit as a result of that contract. That interest is prohibited if the officer or employee, individually or as … §802). Any contract willfully entered into in which there is a prohibited interest is null, void and unenforceable (General Municipal Law, §804) …
https://www.osc.ny.gov/legal-opinions/opinion-89-60State Comptroller DiNapoli Releases Municipal Audits
… Law. City of Cortland – Non-Contractual (NC) Employees’ Payroll Benefits (Cortland County) Two OSC audits issued in …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-municipal-auditsXVI.3.E The Reporting Entity – XVI. Financial Reporting
… Section 2100 – Defining the Financial Reporting Entity Process and Document Preparation: BACKGROUND New York … funds. Such agencies are logically part of the reporting entity due to the direct relationship between the agency and … consists of all the organizations that make up its legal entity, including all funds, organizations, institutions, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3e-reporting-entityDiNapoli: Proposed Congressional Cuts to SNAP Program Mean More New Yorkers Without Enough Food
… Proposed federal changes to the Supplemental Nutritional Assistance Program (SNAP), … helping households obtain food, would increase costs to state governments, limit eligibility and reduce the value of future benefits according to a new report by State Comptroller Thomas P. DiNapoli. The …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-proposed-congressional-cuts-snap-program-mean-more-new-yorkers-without-enough-food