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Village of Madison - Collections (2023M-160)
… – pdf] Audit Objective Determine whether the Village of Madison (Village) Clerk-Treasurer recorded and deposited … recorded and deposited in a timely manner and the Board of Trustees (Board) did not establish adequate controls for … balances. Officials did not perform reconciliations of water and ambulance receivable accounts and the Board did …
https://www.osc.ny.gov/local-government/audits/village/2024/02/16/village-madison-collections-2023m-160Westchester County – Budget Review (B18-6-2)
… review was to determine whether the significant revenue and expenditure projections in the County’s adopted budget … for fiscal year 2018. Key Findings Significant revenue and expenditure projections in the proposed budget are … collective bargaining agreements (CBAs) have expired and the County faces potential significant increased salary …
https://www.osc.ny.gov/local-government/audits/county/2018/03/30/westchester-county-budget-review-b18-6-2Town of Greenport – Town Clerk Operations (2017M-3)
… Purpose of Audit The purpose of our audit was to review the Clerk’s financial operations for the period … a monthly report of all moneys received and disbursed to the Supervisor and did not make disbursements to the … activities and did not provide for an annual audit of her records. Key Recommendations Issue press-numbered …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-greenport-town-clerk-operations-2017m-3Town of Coeymans – Financial Condition (2015M-184)
… 2012 through May 31, 2015. Background The Town of Coeymans is located in Albany County and has approximately 7,400 residents. The Town is governed by an elected five-member Town Board. Budgeted …
https://www.osc.ny.gov/local-government/audits/town/2015/12/24/town-coeymans-financial-condition-2015m-184Wallkill Fire District – Inappropriate Payments and Purchase (2015M-39)
… 28, 2014. Background The Wallkill Fire District is located in the Town of Shawangunk in Ulster County. The District is a district corporation of … controls over the cash disbursements process, resulting in $239,622 being inappropriately paid to the Chair’s wife; …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/01/08/wallkill-fire-district-inappropriate-payments-and-purchase-2015m-39Town of Parish - Financial Condition and Supervisor's Records (2019M-58)
Determine whether the Board adequately managed the Towns financial condition and received accurate financial reports to help it do so
https://www.osc.ny.gov/local-government/audits/town/2019/05/29/town-parish-financial-condition-and-supervisors-records-2019m-58East Ramapo Central School District - Nonpublic School Transportation (2019M-107)
… actual number of students, instead of estimates, to make payments for YPCs to transport students. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/20/east-ramapo-central-school-district-nonpublic-school-transportation-2019mTown of Brownville Joint Fire District - Board Oversight (2018M-207)
… that 15 totaling $7,159 were not audited and approved by the Board. The District used debit cards to make purchases … for an independent audit of its 2017 records as required by law. Certain Treasury duties were improperly assigned to a … claims before payment, except as otherwise provided by law. Discontinue the use of debit cards. Obtain an annual …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/01/25/town-brownville-joint-fire-district-board-oversight-2018m-207State Agencies Bulletin No. 654-A
… (5) digit sub-sort number appearing on the outside address area of the Direct Deposit Advice statement. Background OSC … (5) digit sub-sort number appearing on the outside address area of the Direct Deposit statement. Note: There is no change to the advice statement. The outside address area will now include a five digit sub-sort number. Affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/654-addendum-additional-information-direct-deposit-advice-statement-addressOpinion 89-32
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Approval of … may not literally constitute a power or duty enumerated in General Municipal Law, §801, a court might find that a county treasurer has a prohibited conflict of interest in a lease pursuant to which the county rents a gravel pit …
https://www.osc.ny.gov/legal-opinions/opinion-89-32Opinion 90-23
… or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- Debt Limit (exclusion from … 1, 1928 for such purpose, does not exceed $10,000,000 in the case of Buffalo and Rochester and $5,000,000 in the case of Syracuse. This is in reply to your request for …
https://www.osc.ny.gov/legal-opinions/opinion-90-23Opinion 96-23
… in the opinion. FEES -- Court Fees (towns not exempt from) -- Exemption (of towns from court fees) TOWNS -- Liability (for court fees) CIVIL … municipalities (except in certain instances counties) from the statutory court fees which clerks are required to … Whether this provision would exempt a town from the payment of statutory court fees …
https://www.osc.ny.gov/legal-opinions/opinion-96-23Opinion 93-2
… Village Law, §9-912 authorizes a village board, on its own motion, to hold a referendum on a proposition to change … election for village officers. A village board, on its own motion, may not hold a referendum on such a proposition … is being submitted to the voters on the village board's own motion. Election Law, §15-104 provides, inter alia , that …
https://www.osc.ny.gov/legal-opinions/opinion-93-2Administration of the CityFHEPS Program for Department of Homeless Services Shelter Residents
… Department of Homeless Services shelter residents in securing permanent housing. The audit covered the period … shortage of affordable housing and a homelessness crisis. In October 2018, the New York City Department of Social … assistance program intended to help New Yorkers living in homeless shelters and those who are at risk of …
https://www.osc.ny.gov/state-agencies/audits/2024/10/30/administration-cityfheps-program-department-homeless-services-shelter-residentsComptroller DiNapoli Releases School District Audits
… district accumulated excessive unrestricted fund balance in the general fund. The audit recommended that the board … reducing district property taxes or paying off debt. In a follow up audit, the board used excess fund balance to … revenue the school receives. The initial agreement began in 2003 and was subsequently updated by a revised agreement …
https://www.osc.ny.gov/press/releases/2019/04/comptroller-dinapoli-releases-school-district-auditsDiNapoli: New York Must Do More To Reduce Maternal Deaths
… rates have increased since a taskforce was established in 2018 to address maternal health and racial disparities. … or ethnicity, have access to the highest level of care.” In 2010, New York launched the Maternal Mortality Review … Initiative to reduce maternal deaths and morbidities. In 2018, the state created the Taskforce on Maternal …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-new-york-must-do-more-reduce-maternal-deathsDiNapoli: State Correction Commission Falling Short in Tracking Problems or Inspecting Prisons
… The state agency in charge of the oversight and inspection of 561 state and … Correction is not adequately monitoring what's happening in our prisons," DiNapoli said. "The commission needs to … of complaints received increased 16 percent to 2,316 in 2016, and grievances increased 69 percent to 2,932. …
https://www.osc.ny.gov/press/releases/2018/01/dinapoli-state-correction-commission-falling-short-tracking-problems-or-inspecting-prisonsComptroller DiNapoli Releases Municipal Audits
… Fire Company No. 1 and the Plattsburgh Public Library . “In today’s fiscal climate, budget transparency and … complete and accurate, and that purchases were made in accordance with the procurement policy. The village’s … process does not comply with the procedures outlined in the policy. Greenville Fire District #1 – Board Oversight …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-0Oversight of School Fire Safety Compliance
… schools comply with fire safety provisions established in State Education Law, the State Uniform Fire Prevention and … schools, 40 BOCES, and 1,100 private schools operating in the State (excluding New York City). Key Findings We found … Department does not adequately monitor whether schools are in compliance with all fire safety regulations and accurately …
https://www.osc.ny.gov/state-agencies/audits/2016/08/24/oversight-school-fire-safety-complianceMedicaid Program – Reducing Medicaid Costs for Recipients Who Are Eligible for Medicare
… eligible for Medicare based on age but were not enrolled in Medicare. The audit covered the period July 2016 through … Medicaid. When Medicaid recipients are also enrolled in Medicare, Medicare becomes the primary payer and Medicaid … a federal cash benefit to assist low-income individuals. In New York, all SSI recipients are eligible to receive …
https://www.osc.ny.gov/state-agencies/audits/2023/09/14/medicaid-program-reducing-medicaid-costs-recipients-who-are-eligible-medicare