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Town of Owego – Shared Services Facility Capital Project (2022M-42)
… finance shortfalls. Prepare, approve and monitor budgets for each capital project and amend as needed. Approve all …
https://www.osc.ny.gov/local-government/audits/town/2022/09/30/town-owego-shared-services-facility-capital-project-2022m-42Falconer Central School District – Financial Management (2024M-52)
… excess of the legal limit or to provide a funding source for capital projects without voter approval is misleading and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/falconer-central-school-district-financial-management-2024m-52Montauk Fire District – Board Oversight (2024M-117)
… has not filed the mandated Annual Financial Report (AFR) for fiscal years 2021, 2022 and 2023, and filed the 2020 AFR nearly 1,200 days late. Employees received longevity …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/12/24/montauk-fire-district-board-oversight-2024m-117Village of Almond – Transparency of Fiscal Activities (S9-24-14)
… Officer’s (CFO) financial records and reports, Filed the required Annual Financial Report (AFR) with the Office of the … the CFO’s 2022-23 financial records and reports, as required by New York State Village Law (Village Law) Section … four fiscal year AFRs were prepared and filed with OSC, as required by New York State General Municipal Law (GML) …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-almond-transparency-fiscal-activities-s9-24-14Village of Herkimer – Clerk-Treasurer's Records and Reports (2024M-136)
… 29, 2024, cash balances did not agree with bank balances for 27 of the 37 bank reconciliations we prepared, and total …
https://www.osc.ny.gov/local-government/audits/village/2025/03/14/village-herkimer-clerk-treasurers-records-and-reports-2024m-136Opinion 2006-11
… This opinion represents the views of the Office of the State Comptroller at the time … (remuneration and duties exception) GENERAL MUNICIPAL LAW §802(1)(b): When a town board member has an interest in … is deemed to have an interest in any contract of a firm, partnership, association or corporation of which the …
https://www.osc.ny.gov/legal-opinions/opinion-2006-11DiNapoli: Vendor Boosted Fuel Costs During Superstorm Sandy Recovery
… state agencies should keep watch over the public’s money and, in this case, DMNA should now recover any … Meats. The full report can be found at: http://osc.state.ny.us/audits/allaudits/bseaudits/bse20150729.pdf … In the …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-vendor-boosted-fuel-costs-during-superstorm-sandy-recoveryOverpayments to Cabrini Medical Center (Follow-Up)
… Purpose To determine whether the Department of Health's eMedNY system reasonably ensured that Medicaid … $618,000 in potential overpayments to the Department of Health (Department) for further review. Auditors … in the initial audit. This included the recovery of improper payments totaling $1,460,503 (in addition to …
https://www.osc.ny.gov/state-agencies/audits/2013/11/07/overpayments-cabrini-medical-center-followContract Advisory No. 23
… New York 12236 Agencies should confirm that a valid Business Unit/Department ID combination is noted on the … can be found in the Statewide Financial Services Contract Business Unit / Department ID list. A separate AC 1782-S must be filed for each Department ID (within a Business Unit), that will be submitting contract transactions …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/23-authorized-signature-form-ac-1782-sState Comptroller DiNapoli Releases School District Audits
… during the fiscal year. Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-auditsDiNapoli: Local Sales Tax Collections Grew by Over 14% in February Compared to Last Year
… by 14.1% in February compared to the same month in 2022, according to an analysis released today by State … an increase of 11.6%, or $74.5 million, over February of 2022. All counties experienced strong increases in February … increased by 141 in February compared to the same month in 2022 according to an analysis released today by State …
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)
… of $410,000 or 29 percent each year, from 2019 through 2022. Did not enforce collection of water usage billed to … cash balance totaling over $5 million as of December 31, 2022, was experiencing, on average, $150,000 operating …
https://www.osc.ny.gov/local-government/audits/county/2023/12/22/chautauqua-county-financial-condition-2023m-111Hammond Central School District – Financial Management (2024M-70)
… appropriations by an annual average of $1.5 million from 2020-21 through 2022-23. This made it appear that the … addition, they exceeded the voter-approved funding level for the capital reserve fund by $900,000. Accumulated … reserves. Did not budget to fund reserves. From July 1, 2020 through June 30, 2023, more than $1.5 million in fiscal …
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)
… 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-65State Government Accountability - Special Reports
… Education Preschool Special Education Audit Initiative: 2020 Annual Report, June 2021 Preschool Special Education Audit Initiative: 2019 Annual Report, May 2020 Preschool Special Education Audit Initiative: 2018 … and Customary Out-of-Network Reimbursement Rates for Medical/Surgical Services in the New York State Health …
https://www.osc.ny.gov/state-agencies/audits/state-government-accountability-special-reportsVillage of Hoosick Falls – Transparency of Fiscal Activities (S9-24-16)
… Officer’s (CFO) financial records and reports, Filed the required Annual Financial Report (AFR) with the Office of the … 2022-23 fiscal year financial records and reports, as required by New York State Village Law (Village Law) Section … 4-408. Ensure the AFR was prepared and filed with OSC, as required by New York State General Municipal Law (GML) …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-hoosick-falls-transparency-fiscal-activities-s9-24-16Village of Cedarhurst – Transparency of Fiscal Activities (S9-24-19)
… Officer’s (CFO) financial records and reports, Filed the required Annual Financial Report (AFR) with the Office of the … the CFO’s 2022-23 financial records and reports, as required by New York State Village Law (Village Law) Section … six fiscal year AFRs were prepared and filed with OSC, as required by New York State General Municipal Law (GML) …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-cedarhurst-transparency-fiscal-activities-s9-24-19Compliance With School Safety Planning Requirements (Follow-Up)
… (City Regulations) provide additional guidance. For example, DOE’s District Safety Team must develop a …
https://www.osc.ny.gov/state-agencies/audits/2024/01/11/compliance-school-safety-planning-requirements-followOpinion 92-30
… authorize or approve the contract or authorize or approve payment thereunder, (b) audit bills or claims under the …
https://www.osc.ny.gov/legal-opinions/opinion-92-30Opinion 88-75
… issues discussed in the opinion. CONFLICTS OF INTEREST -- Legal Services (contract with city attorney's profit … in the lawsuit by another firm but that the principal lawyer representing the city has recently left that firm and … costly, as well as time consuming, to the city for a new lawyer from the prior firm to become expert in the case. You …
https://www.osc.ny.gov/legal-opinions/opinion-88-75