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Springbrook NY, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Springbrook NY, Inc. (Springbrook) on its Consolidated Fiscal Report (CFR) were properly calculated, adequately documented, and … To determine whether the costs reported by Springbrook NY Inc on its Consolidated …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/springbrook-ny-inc-compliance-reimbursable-cost-manualCompliance With Requirements to Maintain Systems at Vendor-Supported Levels
… To determine whether the Rochester-Genesee Regional Transportation Authority (RGRTA) was complying with … April 3, 2019. About the Program RGRTA is a regional transportation authority established by New York State to provide safe, reliable, and convenient public transportation to customers in eight counties (Monroe, …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/compliance-requirements-maintain-systems-vendor-supported-levelsFinancial Condition of New York State Regional Off-Track Betting Corporations (2014-MS-6)
… off-track pari-mutuel wagering on thoroughbred and harness horse races held at various racetracks in the State, as well …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2015/09/25/financial-condition-new-york-state-regional-track-betting-corporations-2014Length of Service Award Programs (2014-MS-1)
… if fire districts and municipalities were awarding Length of Service Award Program (LOSAP) service credits to volunteer … Length of Service Award Programs 2014MS1 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/06/length-service-award-programs-2014-ms-1Mattituck-Cutchogue Union Free School District – Financial Condition (2013M-322)
… funds’ cash balances as "unrestricted" rather than "restricted" in the District’s financial statements. The … at June 30, 2013. However, District officials reported a restricted cash balance of $0 on its financial statements. … fund moneys separately from other general fund moneys as restricted cash. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/24/mattituck-cutchogue-union-free-school-district-financial-condition-2013mNorthport-East Northport Union Free School District – Financial Condition (2014M-164)
… 1, District officials overestimated expenditures by as much as $9.3 million each year, for a total of almost $34 … fund District operations. Develop a formal plan indicating how reserves will be funded, how much will be reserved and when reserves will be used. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/northport-east-northport-union-free-school-district-financial-conditionCattaraugus County – Internal Controls Over Inmate Healthcare (2013M-123)
… controls over inmate healthcare for the period January 1, 2011, through December 19, 2012. Background Cattaraugus … appropriations for 2013 are $202 million, which include general fund appropriations of $155 million. The Sheriff’s … have adequate procedures to review invoices for inpatient hospital services provided to County inmates and verify that …
https://www.osc.ny.gov/local-government/audits/county/2013/06/28/cattaraugus-county-internal-controls-over-inmate-healthcare-2013m-123DiNapoli: Local Sales Tax Collections Total $5.8 Billion, Up 3.2% in First Quarter
… increase in collections, according to a report released today by State Comptroller Thomas P. DiNapoli. This marked … County at 10.4%. Several other counties experienced near double-digit growth, including Yates (9.9%), Broome …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-local-sales-tax-collections-total-58-billion-32-first-quarterAssessment of Costs to Administer the Workers’ Compensation Program for the Fiscal Year Ended March 31, 2014
… Purpose The purpose of this performance audit is to determine whether the Workers’ Compensation Board (Board) has adequate … The purpose of this performance audit is to determine whether the Workers Compensation Board Board has adequate procedures …
https://www.osc.ny.gov/state-agencies/audits/2016/10/26/assessment-costs-administer-workers-compensation-program-fiscal-year-ended-march-31-2014New York State Comptroller DiNapoli Statement on MTA Finances
… New York State Comptroller Thomas P. DiNapoli issued the … MTA’s fiscal affairs at the start of the year. Substantial new funding from the state has stabilized the MTA's revenue … in delivering services during this difficult period in New York City and the region’s economic recovery. “It is now …
https://www.osc.ny.gov/press/releases/2023/07/new-york-state-comptroller-dinapoli-statement-mta-financesCayuga County – County Bridge Maintenance (S9-13-4)
… or replacement. The County does not track maintenance and repairs by bridge, which could make it more difficult to … for bridge maintenance and replacement. Record and monitor repairs and maintenance by bridge. Ensure that bridge flags …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/cayuga-county-county-bridge-maintenance-s9-13-4Wyoming County Industrial Development Agency – Project Management (2015M-62)
… fees; did not consistently follow criteria established in the Uniform Tax Exemption Policy (UTEP); and did not ensure that all projects were permissible IDA projects in accordance with statutory requirements. WCIDA has not … investment, employment projections or other goals stated in their applications. Key Recommendations Establish and …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/wyoming-county-industrial-development-agency-projectAdequacy of 2021 Budgets - City of Rome (S9-21-3)
… and temporarily or permanently reduce staff positions. In addition, some local officials have decided to delay capital projects, which could result in future delays to other projects to maintain and improve … of Rome (City) is one of the local governments included in our review. The City is located in Oneida County. Key …
https://www.osc.ny.gov/local-government/audits/city/2021/06/04/adequacy-2021-budgets-city-rome-s9-21-3Adequacy of 2021 Budgets - City of Canandaigua (S9-21-18)
… and temporarily or permanently reduce staff positions. In addition, some local officials have decided to delay capital projects, which could result in future delays to other projects to maintain and improve … (City) is one of the local governments included in our review. The City is located in Ontario County. Key …
https://www.osc.ny.gov/local-government/audits/city/2021/05/28/adequacy-2021-budgets-city-canandaigua-s9-21-18Adequacy of 2021 Budgets - Steuben County (S9-21-19)
… and temporarily or permanently reduce staff positions. In addition, some local officials have decided to delay capital projects, which could result in future delays to other projects to maintain and improve … County (County) is one of the local governments included in our review. The County is located in the southern tier …
https://www.osc.ny.gov/local-government/audits/county/2021/05/28/adequacy-2021-budgets-steuben-county-s9-21-19Adequacy of 2021 Budgets - City of Jamestown (S9-21-6)
… and temporarily or permanently reduce staff positions. In addition, some local officials have decided to delay capital projects, which could result in future delays to other projects to maintain and improve … Jamestown (City) is one of the local governments included in our review. The City is located in Chautauqua County. Key …
https://www.osc.ny.gov/local-government/audits/city/2021/05/07/adequacy-2021-budgets-city-jamestown-s9-21-6Adequacy of 2021 Budgets - City of Norwich (S9-21-16)
… and temporarily or permanently reduce staff positions. In addition, some local officials have decided to delay capital projects, which could result in future delays to other projects to maintain and improve … of Norwich (City) is one of the local governments included in our review. The City is located in Chenango County. Key …
https://www.osc.ny.gov/local-government/audits/city/2021/05/14/adequacy-2021-budgets-city-norwich-s9-21-16DiNapoli: Tax Cap Set at 2% in 2023
… Property tax levy growth will again be capped at 2% for 2023 … fiscal year, according to data released today by State Comptroller Thomas P. DiNapoli. This figure affects … Property tax levy growth will again be capped at 2 for 2023 … calendarbased fiscal year according to data released today by State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-tax-cap-set-2-percent-2023Village of Smyrna – Clerk-Treasurer’s Duties (2013M-114)
… 6, 2013. Background The Village of Smyrna is located in the Town of Smyrna in Chenango County. The Board of Trustees comprises three … two Trustees. The Village’s annual budget for all funds in the 2012-13 fiscal year was $162,478. Key Findings The …
https://www.osc.ny.gov/local-government/audits/village/2013/07/19/village-smyrna-clerk-treasurers-duties-2013m-114Medicaid Program – Overpayments for Services Also Covered by Medicare Part B
… Purpose To determine if the Department of Health overpaid health care providers for Medicaid claims for Medicare Part B coinsurance. The audit covers the period January 1, 2009 through December … To determine if the Department of Health overpaid health care providers for …
https://www.osc.ny.gov/state-agencies/audits/2013/07/09/medicaid-program-overpayments-services-also-covered-medicare-part-b