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IX.7.A Funds – IX. Federal Grants

… the SFS, the need for the creation and/or maintenance of funds for individual grants or common grant purposes is … a new fund has been identified in Bill Copy. Existing funds, regardless of historical purpose should be used for … via the [email protected] mailbox. SPECIAL REVENUE FUNDS-FEDERAL 25000-25099-Federal USDA/Food and Consumer …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7a-funds

Adequacy of 2021 Budgets - Town of Riverhead (S9-21-13)

… and temporarily or permanently reduce staff positions. In addition, some local officials have decided to delay capital projects, which could result in future delays to other projects to maintain and improve … government infrastructures. The pandemic has also created a difficult environment for officials to develop annual …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/06/04/adequacy-2021-budgets-town-riverhead-s9-21-13

Adequacy of 2021 Budgets - Town of Smithtown (S9-21-14)

… and temporarily or permanently reduce staff positions. In addition, some local officials have decided to delay capital projects, which could result in future delays to other projects to maintain and improve … government infrastructures. The pandemic has also created a difficult environment for officials to develop annual …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/06/04/adequacy-2021-budgets-town-smithtown-s9-21-14

DiNapoli Report Looks at Foreclosure Impact on Local Governments

… communities are paying a big price when people lose their homes,” DiNapoli said. “We must continue efforts to help … properties, which have come to be known as “zombie homes.” In these cases, municipalities may end up with not … only delinquent taxes, unpaid water and sewer bills, but homes that become safety hazards and require demolition. …

https://www.osc.ny.gov/press/releases/2016/04/dinapoli-report-looks-foreclosure-impact-local-governments

Audit of the Tuition Assistance Program at Dowling College

… (TAP) awards.   Background Dowling College (Dowling) is an independent, coeducational college located in Suffolk … were paid to the school for 2,152 students. We reviewed a sample of 125 randomly selected TAP awards paid to 123 … full-time attendance; four students who did not maintain good academic standing; two students who were not credited …

https://www.osc.ny.gov/state-agencies/audits/2013/11/05/audit-tuition-assistance-program-dowling-college

Reducing the Cost of Hospital Services Provided to County Inmates (2013-MS-4)

… inmate hospital costs and paying the appropriate rates for the services provided for the period January 1 through … Medicaid-eligible inpatient hospital claims to the federal government for up to 50 percent reimbursement. There is no … Seven of the eight counties have negotiated rates and discounts for inmates’ outpatient services, but outpatient …

https://www.osc.ny.gov/local-government/audits/county/2014/09/19/reducing-cost-hospital-services-provided-county-inmates-2013-ms-4

Selected Aspects of Bus Procurement

… Authority to determine whether it procures buses in a manner which results in the best value for the lowest cost. The audit covered bus purchases from January 1, 2008 … Authority to determine whether it procures buses in a manner that results in the best value for the lowest cost …

https://www.osc.ny.gov/state-agencies/audits/2014/03/03/selected-aspects-bus-procurement

Opinion 92-30

… a prohibited interest in a contract between the county and agency, but must disclose any interest in such a contract pursuant to General Municipal Law, §803 and should not participate in the discussion or vote on the … county officials from participating in the discussion and vote on contracts with not-for-profit agencies for which …

https://www.osc.ny.gov/legal-opinions/opinion-92-30

Opinion 88-13

… or appointed, but does not except any renewals thereof. Subdivision 1(b) of section 802 provides an exception in … or performance of any part of such contract. Finally, subdivision 2(a) provides an exception for interests arising … (1)(b) or (1)(h) of section 802 is required. However, subdivision two of section 803 provides that disclosure shall …

https://www.osc.ny.gov/legal-opinions/opinion-88-13

Terryville Fire District – Treasurer’s Duties (2017M-136)

… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of … provides fire protection and emergency rescue services to about 25,000 residents in the hamlets of Terryville and …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/09/08/terryville-fire-district-treasurers-duties-2017m-136

Town of Carrollton – Justice Court Operations (2018M-21)

… Court (Court) fines and fees were properly accounted for. Key Findings The Justices' cash balances exceeded known … excess balances. The Justices' bail reports included bail for 18 individuals totaling $7,150 that could not be traced … records or contract with an independent public accountant for an audit. Key Recommendations Prepare monthly bank …

https://www.osc.ny.gov/local-government/audits/justice-court/2018/05/11/town-carrollton-justice-court-operations-2018m-21

New Hyde Park-Garden City Park Union Free School District - Bank Reconciliations (2018M-80)

… Determine whether the Board ensured that the District’s bank reconciliations were accurately prepared and independently reviewed. Key Findings The bank reconciliations we reviewed were timely and, with the … accurate. The District’s book balance for the payroll bank account did not reflect the true cash balance. The bank …

https://www.osc.ny.gov/local-government/audits/school-district/2018/07/20/new-hyde-park-garden-city-park-union-free-school-district-bank

Finn Academy: An Elmira Charter School - Information Technology (2018M-141)

… action. Appendix B includes our comments on issues raised in the School’s response letter. …

https://www.osc.ny.gov/local-government/audits/charter-school/2018/11/02/finn-academy-elmira-charter-school-information-technology-2018m-141

Depew Union Free School District – Investment Program (2023M-77)

… [read complete report – pdf] Audit Objective Determine whether Depew Union Free School District (District) officials developed and … Over a 16-month period, officials missed an opportunity for the District to realize approximately $487,000 in …

https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/depew-union-free-school-district-investment-program-2023m-77

Valley Stream 24 Union Free School District – New Hire Paperwork (2022M-189)

… 15 substitute teachers, nine monitors and two summer helpers. Except for minor findings, which we discussed …

https://www.osc.ny.gov/local-government/audits/school-district/2023/03/17/valley-stream-24-union-free-school-district-new-hire-paperwork-2022m-189

Town of Croghan – Financial Management (2014M-340)

… May 31, 2014. Background The Town of Croghan is located in Lewis County and has a population of approximately 3,100. The Town is governed by … declines from 2011-13. The Board has not developed a comprehensive multiyear financial and capital plan. Key …

https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-croghan-financial-management-2014m-340

Gloversville Public Library – Claims Processing (2014M-81)

… Background The Gloversville Public Library is located in the City of Gloversville, Fulton County, and serves the …

https://www.osc.ny.gov/local-government/audits/library/2014/06/27/gloversville-public-library-claims-processing-2014m-81

Shenendehowa Central School District – Claims Processing (2016M-137)

… of Clifton Park, Halfmoon, Ballston, Malta, Stillwater and Waterford in Saratoga County. The District, which … function to ensure that claims were properly itemized and supported; the goods or services had been received and were for proper purposes; and the claims were audited and …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/shenendehowa-central-school-district-claims-processing-2016m-137

Errors in Identification of 340B Providers in the Medicaid Drug Rebate Program (Follow-Up)

… the implementation status of the four recommendations made in our initial audit report, Errors in Identification of 340B Providers in the Medicaid Drug Rebate Program (Report 2016-S-6 ). … the implementation status of the four recommendations made in our initial audit report Errors in Identification of 340B …

https://www.osc.ny.gov/state-agencies/audits/2018/10/23/errors-identification-340b-providers-medicaid-drug-rebate-program-follow

DiNapoli Releases November State Cash Report

… to the state cash report issued today by State Comptroller Thomas P. DiNapoli. Year-to-date tax collections of nearly … to the state cash report issued today by State Comptroller Thomas P DiNapoli …

https://www.osc.ny.gov/press/releases/2016/12/dinapoli-releases-november-state-cash-report