Search
Summitville Fire Company – Cash Receipts and Disbursements (2016M-423)
… Company purposes for the period January 1, 2015 through October 28, 2016. Background The Summitville Fire Company provides …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/10/summitville-fire-company-cash-receipts-and-disbursements-2016m-423Village of Hempstead – Budget Review (B7-13-13)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … in Nassau County, issued debt totaling $4.2 million to liquidate the accumulated deficit in the Village’s general … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/village/2013/04/24/village-hempstead-budget-review-b7-13-13Village of Arkport - Information Technology (2019M-203)
… sufficiently defines the role and responsibilities of each party, includes all services to be provided, and addresses confidentiality and protection of personal, private and sensitive information (PPSI). Provide …
https://www.osc.ny.gov/local-government/audits/village/2020/01/17/village-arkport-information-technology-2019m-203Rochester City School District - Budgeting and Multiyear Financial Planning (2020M-44)
… include a plan to eliminate the fund balance deficit and restore and maintain minimum thresholds. Contain …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/21/rochester-city-school-district-budgeting-and-multiyear-financial-planningNew York State Comptroller DiNapoli Statement on New Shareholder Rule
… New York State Comptroller Thomas P. DiNapoli, trustee of the New York State Common Retirement Fund, today issued the … New York State Comptroller Thomas P DiNapoli trustee of the New York State Common Retirement Fund today issued the …
https://www.osc.ny.gov/press/releases/2020/09/new-york-state-comptroller-dinapoli-statement-new-shareholder-rulePutnam Central School District – Fund Balance Management (2020M-27)
Determine whether District officials effectively managed the general fund balance
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/putnam-central-school-district-fund-balance-management-2020m-27DiNapoli Statement on NYC's 2025 Budget Modification
… the following statement today regarding New York City's 2025 budget modification. "New York City’s Fiscal Year 2025 budget modification raises current year spending to $115 … the following statement today regarding New York Citys 2025 budget modification …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-statement-nycs-2025-budget-modificationPartial Lump Sum Payment – Special 20- and 25-Year Plans
… sum payment (PLS) at retirement. To be eligible, you must: Retire under a special 20- or 25-year plan; Have been eligible to retire with a service retirement benefit for at least one year before your date of retirement; and Retire with a service retirement benefit (not a disability …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/partial-lump-sum-paymentAccounts Payable Advisory No. 62
… at a dollar amount within the agency’s authority as set in law or by contract. The PO communicates critical … POs, including selecting the unit of measure that is in accordance with the contract or most closely associated to …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/62-purchase-ordersSir William Johnson Volunteer Fire Company, Inc. – Internal Controls (2015M-004)
… Purpose of Audit The purpose of our audit was to determine if internal controls are adequate to ensure that the Company’s financial activity was recorded … that contracts with the Town of Johnstown, Fulton County, to provide fire protection to a portion of the Town. The …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/01/sir-william-johnson-volunteer-fire-company-inc-internalLumberland Fire Department Inc. – Controls Over Financial Activities (2014M-110)
… The by-laws require the President to co-sign checks along with the Treasurer for amounts in excess of $500; the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/lumberland-fire-department-inc-controls-over-financial-activities-2014m-110West Fort Ann Volunteer Fire Company – Internal Controls Over Financial Activities (2014M-242)
… Purpose of Audit The purpose of our audit was to determine whether Company controls were adequate to ensure that financial activity was properly recorded and … a six-member Board of Directors, contracts with the Town to provide fire protection services to the Town’s western …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/11/14/west-fort-ann-volunteer-fire-company-internal-controls-overTown of Davenport - Transparency (2018M-85)
… whether the Town’s financial operations are transparent to the Board and taxpayers. Key Findings The Supervisor did not maintain sufficient financial records to provide the Board with the necessary information to assess the Town’s financial condition and file the annual …
https://www.osc.ny.gov/local-government/audits/town/2018/08/31/town-davenport-transparency-2018m-85State Comptroller DiNapoli Releases Audits
… Providers (2015-S-6) Auditors identified vulnerabilities in DOH’s provider enrollment and revalidating procedures that … to ensure that only qualified providers participate in the Medicaid program and prevent improper payments for … component of the premium rate, which is not capped. Based on an analysis of the corresponding impact on the 2013-14 …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-audits-0West Seneca Fire District #4 – Procurement (2020M-52)
… Determine if District officials are obtaining competitive pricing in compliance with the District’s procurement policy … 42 purchases totaling $149,854 to demonstrate competitive pricing. Key Recommendations Update the procurement policy to … Determine if District officials are obtaining competitive pricing in compliance with the Districts procurement policy …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/06/18/west-seneca-fire-district-4-procurement-2020m-52New York State Comptroller Thomas P. DiNapoli Statement on the Passing of Edward Regan
… York's heavy debt load. He achieved a great many things in his career and served the people of New York with great … to doing my best to live up to his example as I serve in the office he cared so deeply about and worked so hard to …
https://www.osc.ny.gov/press/releases/2014/10/new-york-state-comptroller-thomas-p-dinapoli-statement-passing-edward-reganAccounts Payable Advisory No. 61
… (OSC) has new guidance regarding expedite requests. In certain limited cases, an agency may request that BSE expedite our review and approval of vouchers to create a payment sooner than the standard process allows. In these limited situations, the agency must be able to …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/61-expedite-requestsLake George Central School District - Purchasing (2018M-167)
… disclosed that District officials lacked adequate evidence to show they sought competition for 28 purchases (47 percent) … The Board did not develop and implement procedures to seek competition for purchasing goods and services that were not required to be competitively bid. Key Recommendations Maintain …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/16/lake-george-central-school-district-purchasing-2018m-167Stillwater Central School District – Payroll (2017M-104)
… benefits to which they were entitled for the period July 1, 2015 through January 31, 2017. Background The Stillwater Central School District is located in the counties of Saratoga, Rensselaer and Washington. The …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/stillwater-central-school-district-payroll-2017m-104Upstate Cerebral Palsy – Compliance With the Reimbursable Cost Manual
… not-for-profit special education provider located in Utica, New York. UCP provides preschool special education … ended December 31, 2012, UCP reported about $7.9 million in reimbursable costs on its CFR for three preschool special … education programs. Key Findings UCP claimed $97,781 in non-allowable costs for the year covered by our audit. …
https://www.osc.ny.gov/state-agencies/audits/2015/11/05/upstate-cerebral-palsy-compliance-reimbursable-cost-manual