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Village of Pomona – Transparency of Fiscal Activities (S9-24-17)
… (Board): Conducted an annual audit of the Village Chief Fiscal Officer’s (CFO) financial records and reports, Filed … (OSC), and Reported the results of the Village’s fiscal activities to the public in a transparent manner. Key … Law) Section 4-408. The last completed audit was for the fiscal year ending May 31, 2021. Ensure the AFR was prepared …
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)
… of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: Provide for a timely annual audit of the CFO’s 2022-23 fiscal year … four fiscal year AFRs were prepared and filed as required by New York State General Municipal Law (GML) Section 30. …
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)
… maintained complete, accurate and up-to-date financial records and reports. Key Findings The current and former … not maintain complete, accurate or up-to-date financial records and reports. As a result, the Village Board (Board) … we prepared, and total cash in the financial records was $1.9 million higher than the Village’s total …
https://www.osc.ny.gov/local-government/audits/village/2025/03/14/village-herkimer-clerk-treasurers-records-and-reports-2024m-136Opinion 98-2
… that bear on the issues discussed in the opinion. FIRE CHIEFS -- Powers and Duties (control of use of personal equipment at fire) FIRE COMMISSIONERS -- Reimbursement for Expenses (dinners … Whether a fire district may pay for dinner expenses for fire commissioners under certain circumstances …
https://www.osc.ny.gov/legal-opinions/opinion-98-2State Comptroller DiNapoli Releases Audits
… and oversight of NYSID and for ensuring NYSID is in compliance with all applicable regulations. An audit released in June 2016 found that SED provided only minimal oversight … offering little assurance NYSID was awarding contracts in a manner that best meets the purpose of the program as …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Alfred-Almond Central School District , Beacon City … School District , Fabius-Pompey Central School District , Green Tech High Charter School and the Niagara-Wheatfield … budget complies with the property tax levy limit. Green Tech High Charter School – Resident Tuition Billing …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-school-audits-1Opinion 92-24
… at least weekly for at least one year; (3) contain news, editorials and other matters of "current interest"; (4) …
https://www.osc.ny.gov/legal-opinions/opinion-92-24DiNapoli Finds Over $100 Million in Inappropriate Medicaid Payments
… of Health (DOH) for the Medicare buy-in program, maternity care, and drug and therapy claims. Nearly $400,000 in … “The Medicaid program provides critical health care services to millions of New Yorkers but the program is … despite limitations on this. Questionable Managed Care Payments The second audit released examined Medicaid …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-finds-over-100-million-inappropriate-medicaid-paymentsComptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Alfred-Almond Central School District , Beacon City … School District , Fabius-Pompey Central School District , Green Tech High Charter School and the Niagara-Wheatfield Central School District . “In an era …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases State Audits
… and one has not been implemented. State Department of Health: Medicaid Payments for Medicare Part A Beneficiaries … recipients who were also covered by Medicare. Office of Mental Health, New York Psychiatric Center: Controls Over … clinical research facilities administered by the Office of Mental Health. The institute conducts clinical trials and …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-state-auditsCUNY Bulletin No. CU-611
… Purpose To notify agencies of an automatic dues and agency shop fee increase. Affected Employees Employees represented … will identify employees with Dues (Code 266) and Agency Shop Fee (Code 289) and automatically increase the current … bulletin notifies agencies of an automatic dues and agency shop fee increase …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-611-dc37-local-2054-dues-and-agency-shop-fee-increaseUnified Court System Bulletin No. UCS-300
… 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-duesMeridale Rural Fire District - Management of Fund Balance (2018M-178)
… complete report - pdf] Audit Objective Determine whether the Board properly managed fund balance. Key Findings … less than budgeted appropriations from 2014 to 2017. The Board has not established any formal reserves or adopted formal financial plans. Key Recommendations Reduce the amount of unassigned fund balance and use the excess as a …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/11/30/meridale-rural-fire-district-management-fund-balance-2018m-178Niagara County Industrial Development Agency – Project Approval and Monitoring (2015M-93)
… Purpose of Audit The purpose of our audit was to review the IDA’s process for evaluating, … General Municipal Law. The IDA is governed by a Board of nine members who are appointed by the County Legislature. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/niagara-county-industrial-development-agency-projectFulton City School District – Non-Payroll Cash Disbursements (2017M-144)
… Purpose of Audit The purpose of our audit was to determine whether District officials established a sufficient segregation of duties or compensating controls for non-payroll cash …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/13/fulton-city-school-district-non-payroll-cash-disbursements-2017m-144Greece Public Library – Information Technology (2017M-130)
… The Library, which received its charter from the New York State Board of Regents in 1958, is governed by a seven-member …
https://www.osc.ny.gov/local-government/audits/library/2017/09/29/greece-public-library-information-technology-2017m-130Erie County Water Authority – Information Technology (2018M-9)
… and protected information technology assets used in its business environment against unauthorized use, access and loss for the period January 1, 2016 through October 6, 2017. Background The Erie County Water Authority is a public benefit corporation established in 1949, …
https://www.osc.ny.gov/local-government/audits/county/2018/05/04/erie-county-water-authority-information-technology-2018m-9Dutchess County – Financial Condition (2013M-370)
… Purpose of Audit The purpose of our audit was to review the County’s budgeting practices for the period January 1, 2012 through November 30, 2013. Background Dutchess County (County) has approximately 297,000 residents, 20 towns, eight … Dutchess County Financial Condition 2013M370 …
https://www.osc.ny.gov/local-government/audits/county/2014/03/14/dutchess-county-financial-condition-2013m-370Science Academies of New York Charter Schools – Purchase versus Lease of Buildings (2017M-279)
… of New York Charter Schools (SANY) has school buildings in the City of Syracuse and the Town of Geddes in Onondaga County, the City of Utica in Oneida County and the Town of Frankfort in Herkimer …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/03/30/science-academies-new-york-charter-schools-purchase-versus-lease-buildingsHartsdale Volunteer Fire Company – Board Oversight (2017M-227)
… Thirteen percent of FFI and 60 percent of Company Fund (CF) expenditures were unsupported. Key Recommendations The …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/02/09/hartsdale-volunteer-fire-company-board-oversight-2017m-227