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Hamlin Fire Department – Internal Controls Over Financial Activity (2015M-13)
… January 1, 2013 through January 6, 2015. Background The Hamlin Fire Department is a not-for-profit corporation incorporated in 1929, located in the Town of Hamlin, Monroe County. The Department, which is governed by …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/29/hamlin-fire-department-internal-controls-over-financialNassau Board of Cooperative Educational Services – Network User Accounts (2022M-77)
… officials established adequate controls over non-student network user accounts to help prevent unauthorized use, access and/or loss. Key Findings BOCES officials did not establish adequate controls over network user accounts. As a result, BOCES has an increased …
https://www.osc.ny.gov/local-government/audits/boces/2022/09/09/nassau-board-cooperative-educational-services-network-user-accounts-2022m-77Enforcement of the Mitchell-Lama Surcharge Provisions (Follow-Up)
… the processes used. We found that only 30 percent of the required income verification audits for our sample had been done. We also … to substantiate self-reported income. Additionally, DHCR is several years behind in generating the match between …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/enforcement-mitchell-lama-surcharge-provisions-followTown of Stanford – Financial Condition (2013M-225)
… of our audit was to examine the Town’s financial condition for the period January 1, 2012, to January 31, 2013. … The Town of Stanford is located in Dutchess County and has population of approximately 3,800. The Town is … Board members. The Town’s general fund appropriations for the 2013 fiscal year totaled $1.2 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-stanford-financial-condition-2013m-225Multiple Same-Day Procedures on Ambulatory Patient Groups Claims (Follow-Up)
… audit report, Multiple Same-Day Procedures on Ambulatory Patient Groups Claims (Report 2012-S-163). Background The … State’s Medicaid program provides a wide range of health care services to individuals who are economically …
https://www.osc.ny.gov/state-agencies/audits/2017/01/12/multiple-same-day-procedures-ambulatory-patient-groups-claims-followSouthern Tier East Regional Planning Development Board – Board Oversight (2017M-165)
… Tier East Regional Planning Development Board was created in 1975 by an inter-municipal agreement between eight … were followed. The former Director hired an employee in violation of Broome County Civil Service (BCCS) …
https://www.osc.ny.gov/local-government/audits/county/2018/04/06/southern-tier-east-regional-planning-development-board-board-oversight-2017m-165Cortland Housing Authority – Financial Condition (2015M-205)
… Purpose of Audit The purpose of our audit was to assess the Authority’s financial condition for the period April 1, 2014 through March 31, 2015. Background The Cortland Housing Authority is located in the City of Cortland in …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/10/23/cortland-housing-authority-financial-condition-2015m-205DiNapoli: Local Sales Tax Collections Up 7% in First Quarter
… collections in New York state totaled $5.5 billion in the first quarter of 2023, an increase of 7.1%, or nearly $369 … DiNapoli. “Sales tax collections were quite strong in the first quarter,” DiNapoli said. “New York City’s ongoing … . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-local-sales-tax-collections-7-percent-first-quarterXV.7 Budget Allocations – XV. End of Year
… State agencies will need to be proactive in working with the Division of Budget as … have budget errors to return funding back to the budget where possible. Prior to March 31, State agencies also need … For additional instruction on this topic, visit the job aids published to SFS Coach. SFS Coach is accessible from the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv7-budget-allocationsAccounts Payable Advisory No. 61
… Subject : Expedite Requests Guidance : The Office of The State Comptroller (OSC) has new guidance regarding …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/61-expedite-requestsNY Received More From Washington Than It Sent Due to Federal Relief
… relief funds, though being spent down, continued to boost New York’s balance of payments with Washington, according to … taxes and benefited from $383 billion in federal spending. For every tax dollar paid to Washington, the state received … had a negative balance of payments were Massachusetts, New Jersey, Washington, New Hampshire, and California. In FFYs …
https://www.osc.ny.gov/press/releases/2024/04/ny-received-more-washington-it-sent-due-federal-reliefGeorge F. Johnson Memorial Library – Library Expenditures (2016M-214)
… to assess Library officials’ controls over expenditures for the period June 1, 2014 through March 22, 2016. … Johnson Memorial Library is located in the Town of Union and the Village of Endicott in Broome County. The Library is … of Endicott Board of Trustees. Operating expenditures for 2014-15 totaled approximately $1 million. Key Finding The …
https://www.osc.ny.gov/local-government/audits/library/2016/08/05/george-f-johnson-memorial-library-library-expenditures-2016m-214Accounts Payable Advisory No. 56
… and subunits. This separation helps to reduce the risk of error, waste, or wrongful acts pertaining to various …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/56-separation-dutiesVillage of North Syracuse – Claims Audit (2014M-131)
… audit was to examine the Village’s claims audit process for the period June 1, 2012 through November 30, 2013. … Village of North Syracuse is located in Onondaga County and has a population of approximately 6,800. The Village is … five-member Board of Trustees. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $4.8 …
https://www.osc.ny.gov/local-government/audits/village/2014/07/18/village-north-syracuse-claims-audit-2014m-131Concord Industrial Development Agency – Agency Management (2015M-61)
… The purpose of our audit was to review CIDA’s operations for the period January 1, 2012 through March 4, 2015. … the Town Board of Concord. CIDA’s budgeted appropriations for 2015 are $9,700. Key Finding The Board has not taken …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/08/07/concord-industrial-development-agency-agency-managementAccounts Payable Advisory No. 22
… Importance of Referencing a Contract Number on a Purchase Order or Voucher Guidance: All Business Units that purchase … on the voucher by either (1) referencing a purchase order associated with an agency or Master contract or (2) …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/22-referencing-contract-numberOpinion 90-44
… e.g., Village Law, §5-500). In the absence of a statutory definition, the term "compensation", for municipal law purposes, generally … and No. 79-741, p 150). The meaning to be ascribed to the term as used in any particular statute will necessarily …
https://www.osc.ny.gov/legal-opinions/opinion-90-44Village of Dering Harbor – Board Oversight (2020M-29)
… to comply with statutory requirements when presenting and adopting budgets for 2013-14 through 2018-19. Underestimated revenues by a … include realistic estimates of revenues and expenditures for both the general fund and capital projects. Monitor …
https://www.osc.ny.gov/local-government/audits/village/2020/06/26/village-dering-harbor-board-oversight-2020m-29DiNapoli: Tax Revenues in February $758 Million Over Budget Projections
… through February were $758.4 million higher than forecast in the most recent Division of the Budget (DOB) update to the … DiNapoli said. “While these resources will be helpful in the state’s ongoing recovery effort, it is important to … and think long-term, as challenges remain.” Tax revenues in the month of February totaled $7 billion, $1.8 billion …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-tax-revenues-february-758-million-over-budget-projectionsDiNapoli: Growth in Local Sales Tax Collections Slowed in 2024
… in New York state totaled $23.4 billion in calendar year 2024, an increase of 1.6% or $376 million from 2023, according to a report released today by State Comptroller Thomas P. DiNapoli. This was the … outside of New York City that impose their own sales tax, 13 saw year-over-year increases in 2024. Gloversville had the …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-growth-local-sales-tax-collections-slowed-2024