Search
Village of Pomona – Transparency of Fiscal Activities (S9-24-17)
… of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: Conduct … (Village Law) Section 4-408. The last completed audit was for the fiscal year ending May 31, 2021. Ensure the AFR was … accurate. The Board’s ineffective oversight resulted in: A limited ability to oversee financial operations, An …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-pomona-transparency-fiscal-activities-s9-24-17Village of Mount Kisco – Transparency of Fiscal Activities (S9-24-18)
… results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: … year 2022-23, the Board’s ineffective oversight resulted in a lack of transparency with the public regarding the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-mount-kisco-transparency-fiscal-activities-s9-24-18Village of Herkimer – Clerk-Treasurer's Records and Reports (2024M-136)
… accurate or up-to-date financial records and reports. As a result, the Village Board (Board) lacked the financial … 29, 2024, cash balances did not agree with bank balances for 27 of the 37 bank reconciliations we prepared, and total …
https://www.osc.ny.gov/local-government/audits/village/2025/03/14/village-herkimer-clerk-treasurers-records-and-reports-2024m-136State Comptroller DiNapoli Releases Audits
… announced today the following audits and examinations have been issued: Office of General Services (OGS) and the … Source Contracting (Follow-Up) (2017-F-15) New York states Preferred Source Program grants "preferred source" status to Corcraft and not-for-profit organizations that serve and employ the blind, …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-auditsOpinion 98-2
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-98-2XIV.15 Updating Agency Contacts – XIV. Special Procedures
… compliance with applicable state, federal, and city tax laws and numerous collective bargaining agreements, and …
https://www.osc.ny.gov/state-agencies/chapter-xiv15/xiv15-updating-agency-contactsCUNY Bulletin No. CU-611
… fee increase. Affected Employees Employees represented by District Council 37, Local 2054 in Bargaining Units TK, TY …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-611-dc37-local-2054-dues-and-agency-shop-fee-increaseCUNY Bulletin No. CU-364
… Fee increase. Affected Employees Employees represented by International Brotherhood of Teamsters, Local 237, in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-364-international-brotherhood-teamsters-local-237-dues-andCUNY Bulletin No. CU-264
… by International Brotherhood of Teamsters (IBT) in Bargaining Unit TS Effective Date(s) Paychecks dated July …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-264-international-brotherhood-teamsters-ibt-local-237-membersUnified Court System Bulletin No. UCS-300
… Purpose The purpose of this bulletin is to notify agencies of an automatic union dues increase. Affected Employees … by the New York State Supreme Courts Officers Association in Bargaining Unit SY are affected. Effective Dates Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-300-new-york-state-supreme-courts-officers-association-union-duesComptroller DiNapoli Releases School Audits
… school students, charter school tuition fees and social security and Medicare taxes. In addition, revenues from …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-school-audits-1Comptroller DiNapoli Releases State Audits
… Thomas P. DiNapoli announced today the following audits have been issued: New York City Department of … the risk that equipment may be misappropriated, or used for personal use. In a follow-up, auditors found the … implemented. State Department of Health: Medicaid Payments for Medicare Part A Beneficiaries (Follow-Up) (2013-F-16) An …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-state-auditsComptroller DiNapoli Releases School Audits
… leave accruals by adding 60 unauthorized sick days valued at approximately $10,000. District officials notified … A delay in state aid reimbursements for the Tuscarora Indian School has caused cash flow problems for the district. …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-school-auditsOpinion 94-10
… a town may establish a joint human rights commission for the portion of the town located outside a village, and … neither article 12-D nor any other State statute provides for the establishment and operation of a part-town human … they shall have the power to enter into agreements for the performance of their "respective" powers and duties …
https://www.osc.ny.gov/legal-opinions/opinion-94-10DiNapoli Finds Over $100 Million in Inappropriate Medicaid Payments
… released three reports that found more than $100 million in improper payments made by the Department of Health (DOH) for the Medicare buy-in program, maternity care, and drug and therapy claims. Nearly $400,000 in premiums may have been paid for deceased individuals. “The …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-finds-over-100-million-inappropriate-medicaid-paymentsAkron Central School District - Financial Management (2018M-195)
… maintained the same 2013-14 tax levy and used reserves to pay for related expenditures. Key Recommendations The … based on historical or other known trends. Review reserves to determine whether they are necessary and reasonably funded and use the debt reserve funds to pay related debt. District officials disagreed with us in …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/akron-central-school-district-financial-management-2018m-195Cayuga County - Procurement and Claims Audit (2018M-274)
… whether County officials procured goods and services in accordance with the procurement policy and statutory … whether County officials procured goods and services in accordance with the procurement policy and statutory …
https://www.osc.ny.gov/local-government/audits/county/2019/04/12/cayuga-county-procurement-and-claims-audit-2018m-274Dutchess County – Financial Condition (2013M-370)
… $2.8 million to subsidize two enterprise funds in the 2014 proposed budget. Key Recommendation The …
https://www.osc.ny.gov/local-government/audits/county/2014/03/14/dutchess-county-financial-condition-2013m-370Town of Red Hook - Financial Condition (2018M-171)
… fund’s year-end fund balance increased from $292,780 to $917,351, or 213 percent. In June 2018, the Board adopted … policy that allowed for unexpended surplus funds of up to 70 percent of annual expenditures. The policy did not … that benefits taxpayers. Revise the fund balance policy to ensure reasonable levels of fund balance and define timing …
https://www.osc.ny.gov/local-government/audits/town/2018/11/02/town-red-hook-financial-condition-2018m-171Meridale Rural Fire District - Management of Fund Balance (2018M-178)
… balance. Key Findings Unassigned fund balance increased from $66,600 to $134,300 (102 percent) from 2014 to 2017, which could fund over three years’ worth … were 39 percent less than budgeted appropriations from 2014 to 2017. The Board has not established any formal …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/11/30/meridale-rural-fire-district-management-fund-balance-2018m-178