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Lewis County – County Bridge Maintenance (S9-13-3)
… The County’s budgeted expenditures totaled $41 million in 2012. The County Highway Department is responsible for the … repairs. Despite this shortcoming, the County maintained average bridge ratings and a consistent level of funding for … York State Department of Transportation (NYSDOT), with an average of nine flags per year over the years reviewed. Of …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/lewis-county-county-bridge-maintenance-s9-13-3Rockland County – Budget Review (B22-6-9)
… the significant revenue and expenditure projections in the County’s proposed budget for the 2023 fiscal year are reasonable. Background The County of Rockland, located in the downstate area and bordered by … general fund as of December 31, 2012. Additionally, New York State Local Finance Law Section 10.10 requires all …
https://www.osc.ny.gov/local-government/audits/county/2022/11/18/rockland-county-budget-review-b22-6-9City of Ogdensburg – Budget Review (B3-16-20)
… $1 million for general fund operating expenses and a tax rate increase of 10.55 percent, and another that did not … for operating expenses, but included a 31.8 percent tax rate increase. Neither option included the appropriation … option. The budget option with the 31.8 percent property tax increase would put the City at approximately 97.5 percent …
https://www.osc.ny.gov/local-government/audits/city/2016/12/07/city-ogdensburg-budget-review-b3-16-20Crossroads Center for Children – Compliance With the Reimbursable Cost Manual
… (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) … with disabilities who are between the ages of three and five years. Crossroads is reimbursed for preschool … costs included $11,111 for iPads, software, laptops, and various curriculum materials that were purchased with …
https://www.osc.ny.gov/state-agencies/audits/2016/05/13/crossroads-center-children-compliance-reimbursable-cost-manualTheraCare Preschool Services, Inc. – Compliance With the Reimbursable Cost Manual
… Fiscal Reports (CFRs) were properly calculated and adequately documented pursuant to the State Education … education services to children between the ages of three and five who live in New York City as well as Westchester, Nassau, and Suffolk counties. Pursuant to New York State's Education …
https://www.osc.ny.gov/state-agencies/audits/2014/04/02/theracare-preschool-services-inc-compliance-reimbursable-cost-manualCharlotte Valley Central School District – Financial Condition (2013M-232)
… to May 14, 2013. Background The Charlotte Valley Central School District is located in seven towns within Delaware, … with statutory requirements. … Charlotte Valley Central School District Financial Condition 2013M232 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/charlotte-valley-central-school-district-financial-condition-2013m-232Adequacy of 2021 Budgets - Village of Ossining (S9-21-17)
… [ read complete report - pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the Village’s adopted budget for the 2021 fiscal year. … The COVID-19 pandemic (pandemic) has had various levels of impact on the financial operations of local governments …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/14/adequacy-2021-budgets-village-ossining-s9-21-17Adequacy of 2021 Budgets - Town of Herkimer (S9-21-4)
… - pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the Town’s adopted … New York State. Some local governments have seen little to no impact on their financial operations, while others have … government infrastructures. The pandemic has also created a difficult environment for officials to develop annual …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/14/adequacy-2021-budgets-town-herkimer-s9-21-4Adequacy of 2021 Budgets - Town of Elma (S9-21-8)
… - pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the Town’s adopted … New York State. Some local governments have seen little to no impact on their financial operations, while others have … government infrastructures. The pandemic has also created a difficult environment for officials to develop annual …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/07/adequacy-2021-budgets-town-elma-s9-21-8Adequacy of 2021 Budgets - Town of North Hempstead (S9-21-12)
… - pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the Town’s adopted … New York State. Some local governments have seen little to no impact on their financial operations, while others have … government infrastructures. The pandemic has also created a difficult environment for officials to develop annual …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/21/adequacy-2021-budgets-town-north-hempstead-s9-21-12Adequacy of 2021 Budgets - Town of Big Flats (S9-21-20)
… cities, towns and villages across the State. The Town of Big Flats (Town) is one of the local governments included in …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/21/adequacy-2021-budgets-town-big-flats-s9-21-20Adequacy of 2021 Budgets - Village of Camillus (S9-21-5)
… have seen more significant impacts due to reductions and/or increases to their revenues and/or expenditures. This has led to some local governments having to reduce or eliminate some services and temporarily or permanently reduce staff positions. In …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/21/adequacy-2021-budgets-village-camillus-s9-21-5Empire BlueCross – Improper Payments for Intraocular Lens Claims Billed by Hospitals
… 1.2 million active and retired State, local government and school district employees, and their dependents. The Empire …
https://www.osc.ny.gov/state-agencies/audits/2019/12/20/empire-bluecross-improper-payments-intraocular-lens-claims-billed-hospitalsIX.7.A Funds – IX. Federal Grants
… the SFS, the need for the creation and/or maintenance of funds for individual grants or common grant purposes is … 26000-26049-Federal Employment and Training Grants CAPITAL PROJECTS FUNDS-FEDERAL 31350-31449-Federal Capital Projects For further guidance, see Chapter IX, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7a-fundsState Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Liverpool Central School District – Information Technology (IT) Assets (Onondaga County) District officials did not maintain complete …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-audits-1Adequacy of 2021 Budgets - Town of Riverhead (S9-21-13)
… have seen more significant impacts due to reductions and/or increases to their revenues and/or expenditures. This has led to some local governments having to reduce or eliminate some services and temporarily or permanently reduce staff positions. In …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/06/04/adequacy-2021-budgets-town-riverhead-s9-21-13Adequacy of 2021 Budgets - Town of Smithtown (S9-21-14)
… have seen more significant impacts due to reductions and/or increases to their revenues and/or expenditures. This has led to some local governments having to reduce or eliminate some services and temporarily or permanently reduce staff positions. In …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/06/04/adequacy-2021-budgets-town-smithtown-s9-21-14DiNapoli Report Looks at Foreclosure Impact on Local Governments
… New York state has the second highest home foreclosure rate in the nation, with 1 in 21 home … DiNapoli’s report noted that some changes made to New York’s foreclosure process to help borrowers avoid …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-report-looks-foreclosure-impact-local-governmentsAudit of the Tuition Assistance Program at Dowling College
… TAP awards totaling $8.1 million that were paid to the school for 2,152 students. We reviewed a sample of 125 … We determined that Dowling was overpaid $191,020 because school officials incorrectly certified students as eligible … The State Education Department should ensure that school officials comply with requirements relating to …
https://www.osc.ny.gov/state-agencies/audits/2013/11/05/audit-tuition-assistance-program-dowling-collegeReducing the Cost of Hospital Services Provided to County Inmates (2013-MS-4)
… was for outpatient hospital services. New York State Public Health Law requires counties to pay Medicaid diagnosis …
https://www.osc.ny.gov/local-government/audits/county/2014/09/19/reducing-cost-hospital-services-provided-county-inmates-2013-ms-4