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Delaware County – Assigned Counsel (2016M-384)
… assigned counsel plan when the State Office of Indigent Legal Services (OILS) issued guidance for determining … by April 1, 2023 Key Recommendations In consultation with legal counsel, continue efforts to work with the DCBA to …
https://www.osc.ny.gov/local-government/audits/county/2017/08/18/delaware-county-assigned-counsel-2016m-384Opinion 95-14
… each company, may determine to use foreign fire insurance tax moneys to purchase a personal computer to be used for … fire department may expend foreign fire insurance tax moneys to purchase a new personal computer to be used for … the Insurance Law govern the use of foreign fire insurance tax moneys except as otherwise provided in any special law. 1 …
https://www.osc.ny.gov/legal-opinions/opinion-95-14Town of Ontario - Information Technology, Financial Management and Procurement (2017M-137)
… and a method for ensuring Town purchases are considered in aggregate. … Town of Ontario Information Technology …
https://www.osc.ny.gov/local-government/audits/town/2018/07/06/town-ontario-information-technology-financial-management-and-procurement-2017m-137Ithaca City School District – Transportation State Aid and Information Technology (2017M-63)
… procedures to ensure user accounts no longer needed are disabled or removed in a timely manner. At a minimum, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/ithaca-city-school-district-transportation-state-aid-and-informationLimestone Volunteer Firemen, Inc. – Controls Over Financial Activities (2014M-219)
… of Audit The purpose of our audit was to determine whether Company controls were adequate to ensure that financial activity was properly recorded and reported and … Company purposes. The Board did not cause the Company’s financial records to be audited annually. The Board did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/21/limestone-volunteer-firemen-inc-controls-over-financial-activities-2014mGreenburgh Central School District – Tax Certiorari Reserve (2023M-163)
… to support the amounts in the tax certiorari reserve fund are maintained and the annual report of all reserve funds …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/greenburgh-central-school-district-tax-certiorari-reserve-2023m-163Red Hook Central School District – Financial Management (2016M-105)
… District is located in the Towns of Red Hook, Rhinebeck and Milan in Dutchess County, as well as Clermont and Livingston in Columbia County. The District, which … budgets each year, excess fund balance levels increased and more property taxes were levied than necessary. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/red-hook-central-school-district-financial-management-2016m-105Monticello Joint Fire District – Fiscal Operations (2017M-80)
… Purpose of Audit The purpose of our audit was to assess the Board’s oversight of the District’s financial … in Sullivan. The District provides fire protection to over 15,300. The District is governed by an elected … balance and the types and amounts for reserves, including how they will be funded and when they will be used. Review, …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/14/monticello-joint-fire-district-fiscal-operations-2017m-80Village of Ilion – Information Technology (2015M-34)
… Audit The purpose of our audit was to examine IT controls over the Village’s electronic data and computer resources and … 2014. Background The Village of Ilion is located in the Towns of German Flatts and Frankfort, Herkimer County, and has a population of approximately 8,000. The Village is governed by …
https://www.osc.ny.gov/local-government/audits/village/2015/07/31/village-ilion-information-technology-2015m-34Highland Central School District – Financial Condition (2013M-358)
… fund. The Board has not adopted a formal budget process. Business Administrators employed by the District during our …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/highland-central-school-district-financial-condition-2013m-358Selected Aspects of Subway Station Safety
… Purpose To determine if the Metropolitan Transportation Authority’s … Environment and Operations has taken appropriate steps to make all of its subway stations safe, and whether “Help …
https://www.osc.ny.gov/state-agencies/audits/2017/06/15/selected-aspects-subway-station-safetyDue Diligence for Companies Holding Abandoned Funds
… Companies that hold abandoned funds are required to attempt to contact the rightful owner of the property … Requirements in addition to the mailing requirements below apply to Dividend Reinvestment Plans (DRIPs) and business … notification requirements section for more information. How to meet due diligence requirements 90 days before your …
https://www.osc.ny.gov/unclaimed-funds/reporters/due-diligence-companies-holding-abandoned-fundsWilliamsville Central School District – Financial Management (2016M-274)
… Purpose of Audit The purpose of our audit was to review the District’s financial … Central School District is located in the Towns of Amherst, Clarence and Cheektowaga in Erie County. The … students, is governed by an elected nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/williamsville-central-school-district-financial-management-2016m-274Sag Harbor Union Free School District – Child Care Program (2016M-211)
… Purpose of Audit The purpose of our audit was to review the District’s oversight of its child care program … who is eligible for financial assistance, how past due accounts are to be collected or the records to be maintained. The Director …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/sag-harbor-union-free-school-district-child-care-program-2016m-211Village of Lyons Falls – Financial Management (2013M-393)
… Purpose of Audit The purpose of our audit was to assess the Board’s management of the level of unexpended surplus funds for the period June …
https://www.osc.ny.gov/local-government/audits/village/2014/03/28/village-lyons-falls-financial-management-2013m-393State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … deficits in four of the five years and general fund balance declined from $61,710 to $3,491. In addition, the … Open Book New York . Track municipal spending, the state's 170,000 contracts, billions in state payments and public …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School Audits
… that schools make every dollar count,” DiNapoli said. “By auditing school district and charter school finances and …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-school-audits25-Year Benefit (Section 384) – Special 20- and 25-Year Plans
… 20- or 25-year plan; Service as a member or officer of the New York State Police; Service in the Regional State Park Police; … Benefit With at least 25 years of creditable service, your pension will be 50 percent of your FAE. If you are age 60 or …
https://www.osc.ny.gov/retirement/publications/1517/25-year-benefit-section-384Reducing Medicaid Costs for Recipients With End Stage Renal Disease (Follow-Up)
… Purpose To determine the implementation status of the five recommendations made in our initial audit report, … audit objective was to determine whether the Department of Health (Department) took sufficient steps to control the Medicaid costs of recipients diagnosed with end stage renal disease (ESRD) …
https://www.osc.ny.gov/state-agencies/audits/2018/09/05/reducing-medicaid-costs-recipients-end-stage-renal-disease-followRye City School District – Payroll (2024M-2)
… overtime, and generally recorded it as salaries. As a result, residents are not being made aware of what the … monitoring overtime expenditures because they did not know how much overtime was being paid. The District also lacked …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/rye-city-school-district-payroll-2024m-2