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DiNapoli: OCFS Should Improve Foster Care Placement Oversight
… Office of Children and Family Services is responsible for the well-being of one of the most vulnerable segments of … needs to be improved." OCFS regulates and supervises child welfare services, including foster care and adoption, … counties (Erie, Ontario, Schenectady, Tompkins, Wayne and Westchester) and four VAs (Buffalo Urban League, Cayuga Home, …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-ocfs-should-improve-foster-care-placement-oversightOpinion 92-47
… a separate bank account. Although a separate bank account is not required, however, the surcharge revenue must be … and used for the E911 system costs, we note that there is no requirement in article 6 that interest earned be … as other revenues within the fund in which the account is included. We note that this conclusion is consistent with …
https://www.osc.ny.gov/legal-opinions/opinion-92-47State Comptroller DiNapoli Releases Audits
… (MOSFs) reporting and facility registration, as well as a lack of facility data analysis to identify and correct … claims that were billed at higher levels of care than what was allowed; $2.9 million in overpayments for … efforts toward disaster recovery planning; however, there is not a complete, functional, and tested disaster recovery …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-audits-0Opinion 89-61
… villages. The salary of the town building inspector is chargeable only to the area of the town outside of any … the town justice court for the town in which the village is located has jurisdiction of matters arising in the … on all taxable real property in the town, unless there is some provision of law which expressly permits or requires …
https://www.osc.ny.gov/legal-opinions/opinion-89-61State Comptroller DiNapoli Releases Municipal Audits
… was arrested for stealing town funds and pleaded guilty to grand larceny in the fourth degree and official misconduct. … As a result, the board’s ability to sufficiently plan and budget for long-term road maintenance was diminished. They … the board may not be able to sufficiently plan and budget for the replacement of highway equipment and there is …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-auditsWhat is the Real Property Tax Cap?
… stay within the Tax Cap. Local government boards must pass a local law or resolution by at least a 60 percent vote to override the Tax Cap. Voters in school districts can override the cap with a 60% vote. The Office of the New York State Comptroller has …
https://www.osc.ny.gov/local-government/property-tax-cap/what-real-property-tax-capTown of Tonawanda – Recreation Fees (2017M-133)
Town of Tonawanda Recreation Fees 2017M133
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-tonawanda-recreation-fees-2017m-133Herkimer County – Sales Tax Distributions and Bank Reconciliations (2017M-178)
… January 31, 2017. Background The County of Herkimer is located in central New York State and had a 2010 population of 64,519. The County is governed by a seventeen-member Legislature. General fund … Falls. The County Legislature should determine whether it is appropriate to forgive or recover the remaining sales tax …
https://www.osc.ny.gov/local-government/audits/county/2017/12/15/herkimer-county-sales-tax-distributions-and-bank-reconciliations-2017m-178City of Watertown – Information Technology (2017M-184)
… ensure cybersecurity awareness training was provided to personnel who use City IT resources. Key Recommendations … management. Provide IT cybersecurity awareness training to personnel who use City IT resources. …
https://www.osc.ny.gov/local-government/audits/city/2017/12/01/city-watertown-information-technology-2017m-184Cleveland Hill Union Free School District – Financial Management (2017M-235)
… 1, 2013 through July 12, 2017. Background The Cleveland Hill Union Free School District is located in the Town of … Cleveland Hill Union Free School District Financial Management 2017M235 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/cleveland-hill-union-free-school-district-financial-management-2017m-235Apalachin Fire District – Oversight of Financial Operations (2013M-25)
Apalachin Fire District Oversight of Financial Operations 2013M25
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/10/apalachin-fire-district-oversight-financial-operations-2013m-25Village of Northville – Joint Youth Activity Program (2016M-339)
… and reported and collections were adequately safeguarded for the period June 1, 2014 through May 31, 2016. Background … of Northville to operate youth development activities for children residing in the Village and the Towns of … Central School District representative is responsible for the overall financial management and safeguarding of …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/09/village-northville-joint-youth-activity-program-2016m-339Additional Service Credit for Unused, Unpaid Sick Leave – State Police Plan
… separating from service. The additional service credit is determined by dividing your total unused, unpaid sick … members, the maximum number of sick leave days allowable is 165. However, for some members employed by New York State, the maximum is 200 days. Credit for your unused sick leave at retirement …
https://www.osc.ny.gov/retirement/publications/1518/additional-service-credit-unused-unpaid-sick-leaveContributing Toward Your Retirement – Article 14 Benefits
… Article 14 information for PFRS Tier 3 members Covers pension disability and death benefits …
https://www.osc.ny.gov/retirement/publications/1644/contributing-toward-your-retirementArkville Fire District – Internal Controls Over Financial Activities (2015M-65)
… has not adopted a purchasing policy, code of ethics or an investment policy. The Board does not periodically review the … Adopt a purchasing policy, code of ethics and investment policy. Periodically review bank reconciliations …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/03/arkville-fire-district-internal-controls-over-financial-activities-2015m-65Town of Brownville Joint Fire District - Board Oversight (2018M-207)
… make purchases totaling approximately $14,000. The Board did not audit and approve the associated claims before payment. The Board did not contract for an independent audit of its 2017 records …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/01/25/town-brownville-joint-fire-district-board-oversight-2018m-207Minetto Volunteer Fire Company – Misappropriation of Funds and Records and Reports (2014M-222)
… Purpose of Audit The purpose of our audit was to evaluate the Company’s financial operations for the period … Oswego County and provides fire protection services to the Town of Minetto and the Town of Oswego. The Company, … Board nor the membership reviews and approves claims prior to payment. The Board has not adopted a code of ethics as …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/minetto-volunteer-fire-company-misappropriation-funds-and-records-andTown of Seneca Falls - Town Hall Capital Project (2018M-220)
… million. The Board did not appropriately approve 14 change orders totaling approximately $265,000. The Board … compared to the approved budgets. Approve all change orders prior to the commencement of work. Ensure that the use …
https://www.osc.ny.gov/local-government/audits/town/2019/02/22/town-seneca-falls-town-hall-capital-project-2018m-220Greenville Fire District #1 – Board Oversight (2014M-376)
… 10, 2014. Background The Greenville Fire District #1 is a district corporation of the State, distinct and separate … budgeted appropriations for 2014 totaled $317,350. Key Findings District budgets did not include detailed … there is no independent oversight to ensure that completed bank reconciliations are correct. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/greenville-fire-district-1-board-oversight-2014m-376Ulster Board of Cooperative Educational Services – Network User Accounts (2023M-42)
… user accounts and disable user accounts when access is no longer needed. BOCES officials agreed with our …
https://www.osc.ny.gov/local-government/audits/boces/2023/08/18/ulster-board-cooperative-educational-services-network-user-accounts-2023m-42