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Chenango Bridge Fire Company – Cash Receipts and Disbursements (2014M-300)
… Chenango Bridge Fire Company is a volunteer organization in Broome County which contracts with the Town of Chenango to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/chenango-bridge-fire-company-cash-receipts-and-disbursementsIX.12.P Annual Schedule of Expenditures of Federal and Non-Cash Awards – IX. Federal Grants
… The annual Schedule of Expenditures of Federal Awards, which displays both the Assistance Listing Number (ALN) and the corresponding … The annual Schedule of Expenditures of Federal Awards which displays both the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12p-annual-schedule-expenditures-federal-and-non-cash-awardsEssex County Sheriff’s Department – Internal Controls Over Cash Receipts and Disbursements (2013M-35)
Essex County Sheriffs Department Internal Controls Over Cash Receipts and Disbursements 2013M35
https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-sheriffs-department-internal-controls-over-cash-receipts-andWatervliet City School District – Payroll and Claims Processing (2013M-4)
… the District’s payroll and claims processing operations for the period July 1, 2011, to June 30, 2012. Background The … operating expenditures totaled approximately $23 million for the general fund, $1.76 million for special aid fund, and $780,000 for cafeteria fund. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/28/watervliet-city-school-district-payroll-and-claims-processing-2013m-4School Districts’ Energy Performance Contracts (2013-MR-1)
… February 2002 and August 2012 with total capital project costs of approximately $20.6 million. Key Findings Seven of … State aid received to help finance the acquisition and installation of the capital equipment and assets used in the … to include reviews of energy consumption and related costs and compare these reviews to the EPC’s annual …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/school-districts-energy-performance-contracts-2013-mr-1State Comptroller DiNapoli Releases Municipal Audits
… Fire Company , Town of Ithaca and the Town of Smithtown . "In today's fiscal climate, budget transparency and … and file an annual report of foreign fire insurance funds. In addition, the board did not establish and implement … However, auditors found improvement opportunities in some areas were still needed. Town of Smithtown – …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases School Audits
… , Sherrill City School District and the Solvay Union Free School District . "In an era of limited resources and … any policies for the other reserve funds. Solvay Union Free School District – Payroll (Onondaga County) District … School Sherrill City School District and the Solvay Union Free School District …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-school-audits-0More About This Retirement Plan – Special 20- and 25-Year Plans
… the benefits available to Tier 2, 3 (Article 11), 5 and 6 members of the Police and Fire Retirement System (PFRS) covered by the special 20- and 25-year retirement plans. (There is no Tier 4 in PFRS.) … Special 20 and 25Year Plan information for PFRS Tier 2 3 Article 11 5 …
https://www.osc.ny.gov/retirement/publications/1517/more-about-retirement-planComptroller DiNapoli Releases School Audits
… School District and the Randolph Central School District. “In an era of limited resources and increased accountability, … and earning leave accruals to which they are entitled. In addition, district officials have not developed a … last three years, the district appropriated $941,081 more in unrestricted funds than needed because the district also …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Village of Franklinville , Town of Jefferson , City of Olean and the Walworth-Seely Public Library . “In today’s fiscal climate, budget transparency and … New York State Comptroller Thomas P DiNapoli today announced his office completed audits of the Village of …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-municipal-audits-1CUNY Bulletin No. CU-696
… the Deputy Director of the NYC Management Benefits Fund, Tax-Favored Benefits, and Citywide Programs. To pay the … The Health Benefits Buy Out earnings are not pensionable. Tax Information The CUNY Health Benefits Buy-Out Payment is … and income taxes. Federal, State, and New York City income tax withholding will be calculated using the Aggregate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-696-city-university-new-york-cuny-health-benefits-buy-outMedicaid Program – Medicaid Claims Processing Activity October 1, 2014 Through March 31, 2015
… with improper payments for duplicate billings and for clinic and durable medical equipment services. By the end of …
https://www.osc.ny.gov/state-agencies/audits/2015/12/08/medicaid-program-medicaid-claims-processing-activity-october-1-2014-through-march-31-2015East Clinton Fire District – Internal Controls Over Financial Operations (2012M-194)
… 2012. Background The East Clinton Fire District is located in the Town of Clinton, in Dutchess County. The District is governed by an elected … public moneys to members of the District’s fire department in excess of $26,000, including the payment of personal …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/04/east-clinton-fire-district-internal-controls-over-financial-operationsVillage of Catskill – Financial Condition (2014M-134)
… Purpose of Audit The purpose of our audit was to assess the financial oversight provided by the Board of … complete and accurate financial records, the Board did not have reliable information on which to base its decisions. The Village filed AFRs for years ended …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-catskill-financial-condition-2014m-134Cooperative Information Technology Services (2012MR-1)
… complete report - pdf] We also released 10 letter reports to the following: Schoharie County [pdf] and the Village of … [pdf] . Purpose of Audit The purpose of our audit was to determine if local governments could reduce IT costs … and support for local governments within the County by a projected $87,372 through cooperative IT services. …
https://www.osc.ny.gov/local-government/audits/county/2013/02/15/cooperative-information-technology-services-2012mr-1State Comptroller DiNapoli Releases Municipal Audits
… Valley Community College , Town of Kingsbury , Village of Monticello , Pearl River Fire District and the Village of … recorded and deposited timely and intact. Village of Monticello – Board Oversight (Sullivan County) Board members … Valley Community College Town of Kingsbury Village of Monticello Pearl River Fire District and the Village of …
https://www.osc.ny.gov/press/releases/2017/02/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School Audits
… and Reserves (Chenango County) The district did not plan for the funding or use of reserves. The district’s fund … seven reserve funds. By accumulating funds without a clear plan for the future intended use, tax levies were … employees worked. Once the district transitioned to using a fingerprint time clock it resulted in less accountability …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-school-auditsIndustrial Development Agency Board Governance (2017-MS-1)
… recapture, discontinue or modify financial assistance or tax exemptions. While many of the areas we reviewed were not … not met or maintained. While all IDAs adopted a Uniform Tax Exemption Policy (UTEP), which includes provisions for … recapture, discontinue or modify financial assistance or tax exemptions. Develop and implement UTEP implementation …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2017/09/22/industrial-development-agency-board-governance-2017-ms-1Opinion 90-26
… FINANCE LAW, §32.00: Where the lowest bid on the proposed installation of sprinkler systems in fire district buildings … of a fire district approved a bond resolution for the installation of sprinkler systems in two buildings of the …
https://www.osc.ny.gov/legal-opinions/opinion-90-26Comptroller DiNapoli Releases School Audits
… district and charter school finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-releases-school-audits