Search
Poughkeepsie City School District – Internal Controls Over Purchasing and Claims Processing (2012M-179)
… Purpose of Audit The purpose of our audit was to examine internal controls over claims … Poughkeepsie City School District is located in the City of Poughkeepsie, in Dutchess County. The District is governed …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/11/poughkeepsie-city-school-district-internal-controls-over-purchasing-andVillage of Endicott -- Budget Review (B17-4-7)
… to liquidate the accumulated deficit in the Villag's general fund as of May 31, 2004. New York State Local Finance … deficits to submit to the State Comptroller each year, starting with the fiscal year during which the local … expenditure projections in the tentative budget for the general, electric and parking funds are reasonable. The water …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-endicott-budget-review-b17-4-7Village of Huntington Bay – Compensation of Officials and Credit Cards (2012M-198)
… of compensating Village officials and credit card usage for the period June 1, 2010, through April 30, 2012. … residents. The Mayor and Board of Trustees are responsible for the overall management of the Village. The general fund expenditures for the 2011-12 fiscal year were approximately $2.1 million. …
https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-huntington-bay-compensation-officials-and-credit-cards-2012m-198Town of Otto – Town Clerk and Tax Collector (2012M-214)
… Purpose of Audit The purpose of our audit was to evaluate the Clerk’s financial management practices from … The Town’s general fund appropriations for 2012 fiscal total $1.1 million. The Clerk reported cash receipts totaling … had no record of payment or enforcement of unpaid sewer bills totaling approximately $8,500 including her own, which …
https://www.osc.ny.gov/local-government/audits/town/2013/01/18/town-otto-town-clerk-and-tax-collector-2012m-214State Agencies Bulletin No. 1858
… by Payroll Bulletin No. 1858.1 . Purpose The purpose of this bulletin is to provide agencies information regarding the outreach and escheatment of uncashed payroll checks for calendar year 2019. Affected … uncashed payroll check greater than $999.99 in November of 2020. Signed outreach letters that are returned to OSC by …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1858-outreach-escheatment-2019-uncashed-payroll-checksEducators for Children, Youth and Families, Inc. – Use of Contract Funds (Follow-Up)
… 2007-S-128). Background Our initial audit report, which was issued on August 20, 2010, examined whether Educators for … $883,530 of expenditures claimed. Of this amount, $687,360 was paid by SED and $196,170 was paid by OCFS. The $196,170 of unsupported expenditures …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/educators-children-youth-and-families-inc-use-contract-funds-followOpinion 88-4
… of foster parents and make reasonable expenditures for such refreshments. You ask whether a county may provide refreshments for trainees participating in a county foster parent training … rules and regulations prescribing certain requirements for authorized agencies operating foster home programs, …
https://www.osc.ny.gov/legal-opinions/opinion-88-4City of Lockport – Budget Review (B23-1-7)
… independent evaluation of the City’s proposed budget for 2024. Background Chapter 332 of the Laws of 2014, as amended … amount budgeted by approximately $440,000. The proposed 2024 budget includes overtime funding of $500,000 for the … If officials cannot reduce overtime expenditures, the 2024 budget appropriation for overtime will be insufficient. …
https://www.osc.ny.gov/local-government/audits/city/2023/11/03/city-lockport-budget-review-b23-1-7Opinion 95-5
… This opinion represents the views of the Office of the State Comptroller at the time it was … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Emergency (911) Telephone System (use of surplus surcharge revenue to …
https://www.osc.ny.gov/legal-opinions/opinion-95-5State Contract and Payment Actions in September
… Lee Company for integrated facility management services at Albany and Schenectady state facilities. Office of the State … $7.9 million with Vector Construction Corp. for NY Route 23 bridge replacement over Unadilla River in … on I-84 in Orange County. $3.3 million with Matthews Bus Alliance Inc. for the purchase of 16 freightliner buses. …
https://www.osc.ny.gov/press/releases/2024/10/state-contract-and-payment-actions-septemberOpinion 94-27
… both abutting and non-abutting property owners if it is determined that all of such property owners are benefited by the improvement. … private road or right-of-way. When the improvement is initiated by the town board, the resolution authorizing … both abutting and nonabutting property owners if it is determined that all of such property owners are benefited …
https://www.osc.ny.gov/legal-opinions/opinion-94-27City of Newburgh – Budget Review (B22-6-10)
… annual budgets must be submitted to the State Comptroller for examination and recommendations. Key Findings The City’s … fund balance and appropriated $587,250 of fund balance for the water fund. The water fund only has $261,871 of fund … corresponding expenditures in their 2023 adopted budget for the New York State Touring Route Program because there is …
https://www.osc.ny.gov/local-government/audits/city/2022/11/18/city-newburgh-budget-review-b22-6-10March 2000: Handicapped Parking Education Program
… shall establish a handicapped parking education program for the purpose of providing education, advocacy and … laws. In order to fund this program the statute provides for imposition of a $30 mandatory surcharge for violations relating to handicapped parking spaces. This …
https://www.osc.ny.gov/local-government/publications/march-2000-handicapped-parking-education-programDiNapoli: Town Clerk Pleads Guilty in Brazen Public Theft
… degree, a class D felony, offering a false instrument for filing in the first degree and official misconduct. She was ordered to pay restitution of … audit recommendations, including the timely deposit of all fees collected and monthly bank reconciliations. Read the …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-town-clerk-pleads-guilty-brazen-public-theftDiNapoli: Former Savona Mayor Charged With Defrauding the Village
… Former Savona Mayor Gregge Harrian was arraigned in Steuben County Court today on felony charges … allegedly abused his authority to deceive the residents he was supposed to serve," State Comptroller Thomas P. DiNapoli … to the audit and investigation. A second unnamed defendant was indicted for facilitating the alleged crimes. The …
https://www.osc.ny.gov/press/releases/2019/01/dinapoli-former-savona-mayor-charged-defrauding-villageHyde Park Central School District – Financial Management Practices (2012M-172)
… to evaluate the District’s financial management practices for the period July 1, 2010, through March 26, 2012. We extended our scope to 2007-08 to analyze … Background The Hyde Park Central School District is located in Dutchess County and has approximately 3,800 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hyde-park-central-school-district-financial-management-practices-2012mState Agencies Bulletin No. 1858.1
… 13, 2020. A second outreach letter was sent via certified mail to all employees with a 2019 uncashed payroll check …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18581-outreach-escheatment-2019-uncashed-payroll-checksCity of Newburgh – Budget Review (B6-16-17)
… and expenditure projections in the City’s proposed budget for the 2017 fiscal year are reasonable. Background The City … operating deficits to submit their preliminary budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/city/2016/11/10/city-newburgh-budget-review-b6-16-17Camillus Volunteer Fire Department – Fiscal Operations (2014M-072)
… Purpose of Audit The purpose of our audit was to examine the Department’s internal controls over …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/06/06/camillus-volunteer-fire-department-fiscal-operations-2014m-072Brighton Central School District – Separation Payments (2016M-119)
… Purpose of Audit The purpose of our audit was to examine the District’s calculation of separation … any of the separation payment calculations before payment was made. Key Recommendations Direct the District’s attorney …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/brighton-central-school-district-separation-payments-2016m-119