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Village of Almond – Transparency of Fiscal Activities (S9-24-14)
… - pdf] Audit Objective Determine whether the Village of Almond (Village) Board of Trustees (Board): Conducted an annual audit of the Village Chief Fiscal Officer’s (CFO) financial records … Determine whether the Village of Almond Village Board of Trustees Board Conducted an annual …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-almond-transparency-fiscal-activities-s9-24-14Falconer Central School District – Financial Management (2024M-52)
… resulted in the District levying more real property taxes than needed, a significant accumulation of surplus fund … limit and missed opportunities to lower real property taxes. The continued practice of overestimating …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/falconer-central-school-district-financial-management-2024m-52Opinion 92-30
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Codes of Ethics … not-for-profit agency does not have 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 …
https://www.osc.ny.gov/legal-opinions/opinion-92-30Opinion 88-75
… at the time it was rendered. The opinion may no longer represent those views if, among other things, there have been … or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Legal Services … §802 are applicable. You ask whether your law firm may represent a city in complex litigation under the following …
https://www.osc.ny.gov/legal-opinions/opinion-88-75Opinion 88-13
… election, it will not be applicable to any contract renewal entered into after his election to office. … have a prohibited conflict of interest in any contract renewal entered into after his election by reason of his … he would be deemed to have an interest in the renewal contract by virtue of his stock ownership since you …
https://www.osc.ny.gov/legal-opinions/opinion-88-13About an Employer’s Role – What Every Employer Should Know
… What every employer should know about NYSLRS and what it means to participate as an employer …
https://www.osc.ny.gov/retirement/employers/partnership/about-employers-roleDiNapoli: Pleasant Valley Woman Arrested Stealing Funds From New York State and Local Retirement System
… and continue to pocket her deceased mother's pension to pay her personal bills. Instead, she is now charged with a felony," said State … by filing a complaint online at [email protected].gov or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-pleasant-valley-woman-arrested-stealing-funds-new-york-state-and-local-retirement-systemOverpayments to Cabrini Medical Center (Follow-Up)
… Our initial audit report, which was issued on April 3, 2012, identified $1.9 million in Medicaid overpayments to Cabrini Medical Center. The overpayments occurred because a billing company … to provide information on any actions that are planned to address the unresolved issues discussed in this report. Other …
https://www.osc.ny.gov/state-agencies/audits/2013/11/07/overpayments-cabrini-medical-center-followContract Advisory No. 23
… Subject : Reminder to State agencies to maintain the accuracy of Authorized Signature Forms ( AC 1782-S ) Guidance : As referenced in the Guide to Financial Operations (GFO) , Chapter XI, Section 2.K. - … Reminder to State agencies to maintain the accuracy of Authorized …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/23-authorized-signature-form-ac-1782-sDiNapoli: Local Sales Tax Collections Grew by Over 14% in February Compared to Last Year
… increase at 48.8%, followed by Columbia (29.1%) and Yates (26.8%) counties. Onondaga County had the smallest …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-local-sales-tax-collections-grew-over-14-february-compared-last-yearChautauqua County – Financial Condition (2023M-111)
… each year, and owed the general fund $5.2 million, plus related interest. Key Recommendations Adopt realistic …
https://www.osc.ny.gov/local-government/audits/county/2023/12/22/chautauqua-county-financial-condition-2023m-111State Comptroller DiNapoli Releases School District Audits
… maintain accurate, complete and up-to-date hardware and software inventory. Officials did not ensure that computers were free from malicious software. In fact, two malicious software applications were installed on district computers. …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-auditsCompliance With School Safety Planning Requirements (Follow-Up)
… (Report 2018-N-2 ). About the Program The New York State Safe Schools Against Violence in Education (SAVE) Act … a safer and more effective learning environment within State schools. Further, the Education Law requires schools … after the issuance of this report to provide information on any actions that are planned to address the unresolved …
https://www.osc.ny.gov/state-agencies/audits/2024/01/11/compliance-school-safety-planning-requirements-followHammond Central School District – Financial Management (2024M-70)
… when they used reserves funds totaling $1.6 million. In addition, they exceeded the voter-approved funding level … Accumulated excessive balances totaling about $600,000 in three reserves. Did not budget to fund reserves. From … July 1, 2020 through June 30, 2023, more than $1.5 million in fiscal year-end unbudgeted transfers were made to increase …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/hammond-central-school-district-financial-management-2024m-70Cooperstown Central School District – Financial Management (2024M-65)
… taxes than necessary to fund operations. From fiscal years 2020-21 through 2022-23, the Board and District officials: … budgetary entries and could have used reserve funds to pay for related expenditures, but instead paid these expenditures …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cooperstown-central-school-district-financial-management-2024m-65Village of Cedarhurst – Transparency of Fiscal Activities (S9-24-19)
… Reported the results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: Conduct an annual audit, or cause to be audited, the CFO’s 2022-23 financial records and … or Report the results of the Village’s fiscal activities to the public, as required by GML Section 30 and Village Law …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-cedarhurst-transparency-fiscal-activities-s9-24-19Village of Hoosick Falls – Transparency of Fiscal Activities (S9-24-16)
… Municipal Law (GML) Section 30. The last filed AFR was for the fiscal year ending May 31, 2022, filed on July 28, …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-hoosick-falls-transparency-fiscal-activities-s9-24-16State Government Accountability - Special Reports
… Outreach Programs on MTA Properties, July 2019 Homeless Veterans in New York State: Local Partnerships Making Real …
https://www.osc.ny.gov/state-agencies/audits/state-government-accountability-special-reportsDiNapoli: Vendor Boosted Fuel Costs During Superstorm Sandy Recovery
… to a report released today by State Comptroller Thomas P. DiNapoli. “In times of disasters, most New Yorkers pull together to help each other, not to make a quick buck,” … to a report released today by State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-vendor-boosted-fuel-costs-during-superstorm-sandy-recoveryUse of State Appropriations
… Purpose To determine whether the New York Wine and Grape Foundation (Foundation) has spent State funding in compliance with relevant statutory and contractual requirements, including the need to leverage the appropriations with funds from other … To determine whether the New York Wine and Grape Foundation has spent State …
https://www.osc.ny.gov/state-agencies/audits/2016/06/16/use-state-appropriations