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State Comptroller DiNapoli Releases School Audits
… subsidies, the fund’s operating deficits would average about $70,000 a year. Furthermore, at the end of 2014-15, the …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases Municipal Audits
… financial report was for the 2010 fiscal year and the tax levy limit calculation has never been filed since the inception of the property tax cap law for the 2012 budget year. Town of Middlefield – …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… they cannot assure taxpayers that they are obtaining the best price possible, as well as the desired quality and …
https://www.osc.ny.gov/press/releases/2014/11/state-comptroller-dinapoli-releases-municipal-auditsFour Individuals Charged in Widespread Scheme to Defraud Medicare and Other Health Insurance Providers Through Fraudulent Medical Corporations and False Billing Resulting in Tens of Millions of Dollars in Losses
… Plains. This case has been assigned to U.S. District Court Judge Kenneth M. Karas. Berman also today announced the … date. The case is assigned to United States District Judge Nelson S. Román. JAMES SPINA, 59, of Middletown, New … any sentencing of the defendant would be determined by the judge. Manhattan U.S. Attorney Geoffrey S. Berman praised the …
https://www.osc.ny.gov/press/releases/2018/08/four-individuals-charged-widespread-scheme-defraud-medicare-and-other-health-insurance-providersOpinion 93-17
… school district may not adopt a bond resolution unless a tax to be collected in installments has been voted for the … statutory term ( cf . People v Kane , 43 App Div 472, 61 NYS 195 [ordinary signification of "expenditure" is …
https://www.osc.ny.gov/legal-opinions/opinion-93-17Opinion 88-23
… GENERAL MUNICIPAL LAW, §§801(1)(b), 802(1)(b), 2(a); VILLAGE LAW, §5-524(2): A village trustee who is an officer, employee and stockholder … or (1)(h) of section 802 is required. However, subdivision two of section 803 provides that disclosure shall not be …
https://www.osc.ny.gov/legal-opinions/opinion-88-23Cattaraugus County – Internal Controls Over Inmate Healthcare (2013M-123)
… 19, 2012. Background Cattaraugus County is located in the southwest portion of New York State and has a …
https://www.osc.ny.gov/local-government/audits/county/2013/06/28/cattaraugus-county-internal-controls-over-inmate-healthcare-2013m-123Legal Topics and Approvals
… Application Forms for Certain Towns Within the Adirondack Park (1998): These forms are intended for use by those towns within the Adirondack Park that are required to obtain the consent of …
https://www.osc.ny.gov/local-government/resources/legal-topics-and-approvalsNorth Amityville Fire Company, Inc. – Cash Disbursements (2022M-163)
… were for appropriate Company purposes and supported. Key Findings The Board did not ensure that all cash … we shared our audit findings with outside law enforcement. Key Recommendations Ensure all disbursements are for …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/04/28/north-amityville-fire-company-inc-cash-disbursements-2022m-163Westminster Community Charter School – Procurement of Professional Services (2016M-375)
… procurement and monitoring processes and procedures for professional service contracts for the period July 1, 2014 through May 18, 2016. Background … procurement and monitoring processes and procedures for professional service contracts for the period July 1, …
https://www.osc.ny.gov/local-government/audits/charter-school/2016/12/30/westminster-community-charter-school-procurement-professional-servicesTown of Wawarsing – Payroll and Leave Accruals (2013M-202)
… maintained and may have resulted in employees receiving payment for leave time to which they were not entitled. …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-wawarsing-payroll-and-leave-accruals-2013m-202Town of Minerva – Payroll and Cash Receipts (2015M-342)
… purpose of our audit was to review the internal controls in place over the Town’s payroll and cash receipts processes for … April 30, 2015. Background The Town of Minerva is located in Essex County and has a population of approximately 810. …
https://www.osc.ny.gov/local-government/audits/town/2017/10/06/town-minerva-payroll-and-cash-receipts-2015m-342Establishing the Standard Work Day – Legacy Reporting
… or contract, the number of hours that constitute a standard work day (SWD) for each position. Use our Standard Work Day Resolution for Employees form (RS2418) . ( … vary significantly. Your governing board also establishes standard work days for your elected and appointed officials …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/establishing-standard-work-dayCity of Troy – Budget Review (B5-15-22)
… Key Findings The City’s proposed budget includes estimated revenues related to the sale of real property, franchise fees, sales tax and advanced life support charges which may not be … and make modifications to provide funding to pay the estimated amounts. City officials should budget appropriately …
https://www.osc.ny.gov/local-government/audits/city/2015/11/10/city-troy-budget-review-b5-15-22Village of Kaser - Refuse User Fees and Records (2018M-97)
… agreed with our recommendations and indicated they planned to initiate corrective action. … Village of Kaser Refuse User …
https://www.osc.ny.gov/local-government/audits/village/2018/09/26/village-kaser-refuse-user-fees-and-records-2018m-97Fire District Information
… [pdf] What to Expect During a CPA Audit [pdf] Accounting LOSAP Audit and Disclosure Accounting Bulletin [pdf] … Report with OSC Length of Service Award Programs (LOSAP) Model Notes: Defined Contribution Programs [pdf] …
https://www.osc.ny.gov/local-government/resources/fire-district-informationCity of Troy – Budget Review (B5-14-23)
… fund and develop an adequate strategy to finance the short-term and long-term liabilities related to the Combined Sewer Overflows Long Term Control Plan. The City should develop a plan to mitigate …
https://www.osc.ny.gov/local-government/audits/city/2014/11/07/city-troy-budget-review-b5-14-23Bronxville Union Free School District - Procurement (2018M-46)
… if District officials sought competition for the purchase of goods and services not subject to competitive bidding and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/bronxville-union-free-school-district-procurement-2018m-46City of Niagara Falls – Financial Management and Information Technology (2013M-47)
… the budgets using fund balance and an estimate for casino revenue that averaged $5.3 million annually. One cause of this structural deficit was that although casino moneys have not been received since 2008, the City …
https://www.osc.ny.gov/local-government/audits/city/2013/06/04/city-niagara-falls-financial-management-and-information-technology-2013m-47Village of Ellicottville – Procurement (2016M-426)
… a population of approximately 375. The Village is governed by an elected five-member Board of Trustees. Budgeted … for purchases exceeding the bid limits as required by statute and the procurement policy. Consider revising the …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-ellicottville-procurement-2016m-426