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DiNapoli Releases April State Cash Report
… collected $8.2 billion in taxes during the first month of the 2016-17 fiscal year, a decline of $420.4 million or 4.9 percent from April 2015, according … estimated personal income tax (PIT) payments as a result of weaker financial market performance in 2015 than in 2014. …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-releases-april-state-cash-reportState Comptroller DiNapoli Releases School District Audits
… services may not be understood and the district may pay for duplicated services. Officials did not ensure the IT …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-school-district-audits-0Selected Aspects of the All-Agency Contractor Evaluation System at Long Island Rail Road, Metro-North Railroad, New York City Transit, and Triborough Bridge and Tunnel Authority
… to award additional contracts where the same contractor is party to a new contract (either alone or in a joint venture). …
https://www.osc.ny.gov/state-agencies/audits/2022/11/16/selected-aspects-all-agency-contractor-evaluation-system-long-island-rail-road-metro-northDiNapoli: MetroPlus Enrollment Reached a Record High Over the Course of the Pandemic
… MetroPlus, a subsidiary of NYC Health + Hospitals (H+H), offers low-cost to no-cost … coverage to eligible New Yorkers through a variety of plans. Between February 2020 and June 2022, MetroPlus enrollment reached a record high of 670,915 members, an increase of 159,284 (31%), according …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-metroplus-enrollment-reached-record-high-over-course-pandemicPrivacy and Security of Student Data (Follow-Up)
… Objective To determine the extent of implementation of the three recommendations … included in our initial audit report, Privacy and Security of Student Data (Report 2021-S-29 ). About the … covered the period from March 2020 through November 2022. Overall, the audit found that SED did not fully comply with …
https://www.osc.ny.gov/state-agencies/audits/2024/09/26/privacy-and-security-student-data-followArkville Fire District – Internal Controls Over Financial Activities (2015M-65)
Arkville Fire District Internal Controls Over Financial Activities 2015M65
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/03/arkville-fire-district-internal-controls-over-financial-activities-2015m-65Vestal Fire Department – Financial Activities (2014M-265)
… Purpose of Audit The purpose of our audit was to evaluate internal controls … Vestal Fire Department is a volunteer organization located in the Town of Vestal in Broome County. The Department operates within the Town of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/vestal-fire-department-financial-activities-2014m-265Oakfield Fire Department – Apparent Misuse of Funds (2014M-187)
… Purpose of Audit The purpose of our audit was to evaluate the … 2014. Background The Oakfield Fire Department is located in the Village of Oakfield in Genesee County. The Department, … operations, which resulted in the misuse of funds and unaccounted-for raffle proceeds. The Board’s audit of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/03/oakfield-fire-department-apparent-misuse-funds-2014m-187City of Lackawanna – Police and Fire Department Work Hours (2014M-298)
… work schedules and pay rates and Fire Department work hours and time and attendance records for the period January … fund budgeted appropriations total approximately $23.4 million. Key Findings The current work schedule for patrol …
https://www.osc.ny.gov/local-government/audits/city/2015/04/10/city-lackawanna-police-and-fire-department-work-hours-2014m-298What is the Real Property Tax Cap?
… With some exceptions, the State’s Property Tax Cap limits the amount local governments and most school districts can increase the tax levy (the total amount of property taxes … vote to override the Tax Cap. Voters in school districts can override the cap with a 60% vote. The Office of the New …
https://www.osc.ny.gov/local-government/property-tax-cap/what-real-property-tax-capRaquette Lake Fire District No. 3 –Internal Controls (2013M-379)
… Purpose of Audit The purpose of our audit was to assess internal controls over the District’s financial activities for the period January 1, 2012 through September 30, 2013. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/12/raquette-lake-fire-district-no-3-internal-controls-2013m-379Minetto 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 … The Minetto Volunteer Fire Company is located in Town of Minetto, Oswego County and provides fire protection services to the Town of Minetto and the Town of Oswego. The Company, which was …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/minetto-volunteer-fire-company-misappropriation-funds-and-records-andHamlin Fire Department – Internal Controls Over Financial Activity (2015M-13)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of the Department’s financial operations to ensure that assets …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/29/hamlin-fire-department-internal-controls-over-financialConesus No. 1 Fire District – Internal Controls (2014M-46)
… Background The Conesus No. 1 Fire District is located in Livingston County and is governed by the Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/16/conesus-no-1-fire-district-internal-controls-2014m-46Onondaga Central School District - Financial Condition Management and Fuel Records (2018M-181)
… complete report - pdf] Audit Objective Determine whether the Board and District officials: Effectively managed the District’s financial condition. Ensured that the District’s fuel records were accurate and all fuel was …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/07/onondaga-central-school-district-financial-condition-management-and-fuelBrewster-Southeast Joint Fire District - Recordkeeping and Procurement (2018M-86)
… 31, 2017. Cash accounts were incorrectly recorded, the operating bank account balance was understated by more than $377,000 and the capital reserve balance was overstated by $200,790. In … all 45 general ledger accounts did not comply with the Office of the State Comptroller’s (OSC) uniform system of …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/03/brewster-southeast-joint-fire-district-recordkeeping-and-procurement-2018mCity of Albany Industrial Development Agency - Project Approval and Monitoring (2018M-65)
… complete report - pdf] Audit Objective Determine whether: The Board of Directors (Board) approved projects that provide for net … Officials monitored projects to ensure goals were met and the Board took action when goals were not met. Key Findings …
https://www.osc.ny.gov/local-government/audits/city/2018/09/21/city-albany-industrial-development-agency-project-approval-and-monitoring-2018m-65Forensic Audit of Select Payroll and Overtime Practices and Related Transactions (Follow-Up)
… Purpose To determine the extent of implementation of the six recommendations included in our initial report, Forensic Audit of Select Payroll and Overtime Practices and Related …
https://www.osc.ny.gov/state-agencies/audits/2016/03/18/forensic-audit-select-payroll-and-overtime-practices-and-related-transactions-followState Agencies Bulletin No. 1040
… Background The elimination of the Advanced Earned Income Tax Credit (AEITC) is part of the Education, Jobs and … still be able to take the credit when they file their federal income tax return. Affected Employees All employees appearing on the Tax 113 Control-D report Effective Date(s) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1040-elimination-advanced-earned-income-tax-credit-aeitcQuogue Union Free School District – Financial Condition Management (2017M-196)
… Purpose of Audit The purpose of our audit was to determine whether the Board and District officials effectively managed general fund … The Quogue Union Free School District is located in the Town of Southampton in Suffolk County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/01/quogue-union-free-school-district-financial-condition-management-2017m