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Livingston Manor Central School District - Cost-Effective Expenditure Control (2018M-205)
… - pdf] Audit Objective Determine whether the Board and District officials implemented cost-effective measures to … while decreasing expenditures by $90,000 since 2013-14. District officials could potentially save taxpayers $284,000 …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/livingston-manor-central-school-district-cost-effective-expenditureAccounts Payable Advisory No. 7
… Payments to Barnes & Noble Guidance: Consistent with the Guide to Financial Operations (GFO), Chapter XII, … when processing payments to vendors. Improper preparation of vouchers payable to Barnes and Noble may delay payment … unique invoice number for each voucher. For information on how to process payments to Barnes and Noble, please refer to …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/7-complex-entity-barnes-nobleOpinion 91-37
… Law, which occur while a motor vehicle is parked on a public highway, should be retained by the city as parking … Law which occur while a motor vehicle is parked on a public highway. Section 306 prohibits, inter alia , the operation or parking of a motor vehicle on a public highway without a certificate of inspection. Section …
https://www.osc.ny.gov/legal-opinions/opinion-91-37Town of Sherburne – Budgeting (2025M-3)
… [read complete report - pdf] Audit Objective Did the Town of Sherburne (Town) Board (Board) develop realistic … the Program A realistic budget begins with sound estimates and well-supported budgetary assumptions. Budgets should be …
https://www.osc.ny.gov/local-government/audits/town/2025/04/18/town-sherburne-budgeting-2025m-3DiNapoli: Federal Housing Aid Going Unused Despite New York's Affordable Housing Crisis
… more to help low-income New Yorkers find housing by making full use of available federal funds for vouchers, according … DiNapoli said. “This audit found that HCR has not made full use of the federal funds that support vouchers and needs … and its management of reserves. HCR failed to take full advantage of the available Housing and Urban Development …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-federal-housing-aid-going-unused-despite-new-yorks-affordable-housing-crisis2008 Legislative Updates and Reporting to the Justice Court Fund (JCF)
2008 Legislative Updates and Reporting to the Justice Court Fund (JCF)
https://www.osc.ny.gov/files/local-government/required-reporting/pdf/070908.pdfLGAC - Mid-Year Update to the Approved Budget For Fiscal Year 2018-19
The annual budget report is to include the actual revenues and expenditures for the Corporation’s preceding fiscal year ended and estimated revenues and expendi
https://www.osc.ny.gov/files/debt/pdf/lgac-mid-year-update-2018-19.pdfImproper Payments Related to the Medicare Buy-In Program (Follow-Up) (2014-F-12)
We have followed up on the actions taken by officials of the Department of Health to implement the recommendations contained in our audit report, Improper
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14f12.pdfStaying Ahead of the Curve: School Districts Responding to Fiscal Challenges
Staying Ahead of the Curve: School Districts Responding to Fiscal Challenges
https://www.osc.ny.gov/files/local-government/publications/pdf/schoolsfiscalstress.pdfNew York State Comptroller Thomas P. DiNapoli Statement on MTA's Budget
… New York State Comptroller Thomas P. DiNapoli released the … until ridership, and the revenue that riders provide, are back on solid ground.” Find out how your government money is …
https://www.osc.ny.gov/press/releases/2021/02/new-york-state-comptroller-thomas-p-dinapoli-statement-mtas-budgetLocal Sales Tax Data, Reports and Resources
… in the First Half of 2025 July 2025 Sales tax collections for local governments and other local taxing entities in New … the First Quarter of 2025 May 2025 Sales tax collections for local governments and other local taxing entities in New … below pre-pandemic levels for most of 2020 and 2021. The report notes that the recently enacted state budget …
https://www.osc.ny.gov/local-government/resources/local-sales-tax-data-reports-and-resourcesResponsiveness to Noise Complaints Related to New York City Nightlife Establishments (2019-F-36)
To determine the extent of implementation of the recommendations in our initial audit report, Responsiveness to Noise Complaints Related to New York City...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19f36.pdfJefferson Fire District – Internal Controls Over Financial Operations (2013M-101)
… Background The District is a district corporation of the State, distinct and separate from the Town of Jefferson and … properly supported. Reconcile the District’s accounting records to the bank statements monthly and follow up on any …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/12/jefferson-fire-district-internal-controls-over-financial-operations-2013mDiNapoli: New York’s Workforce Development Programs Lack Governance and Coordination
… New York state has more than 500 workforce development … and job creators. Of the 33 LWDB plans auditors reviewed, 17, covering 36 counties, cited public transportation …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-new-yorks-workforce-development-programs-lack-governance-and-coordinationSelected Aspects of Discretionary Spending
… and necessary. Our audit covers the Authority's two fiscal years ended October 31, 2011. Background The … least $1,639,710 that was discretionary in nature for the two years ended October 2011. Each public authority should …
https://www.osc.ny.gov/state-agencies/audits/2013/12/10/selected-aspects-discretionary-spendingConservation Fund – Sources and Uses of Funds
… Fund (Fund) revenues are accounted for properly and whether expenditures made from the Fund are consistent with applicable State law and …
https://www.osc.ny.gov/state-agencies/audits/2013/10/09/conservation-fund-sources-and-uses-fundsUnited HealthCare – Empire Plan Drug Rebates
… … Determine if United HealthCare Insurance Company of NY credited Department of Civil Service for all rebate …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/united-healthcare-empire-plan-drug-rebatesComptroller DiNapoli Releases State Audits
… York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued: Department of Agriculture and Markets: Food Safety Monitoring (2015-F-10) An audit report issued in January 2014 found the department was unable to meet the …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-state-auditsDiNapoli Releases Analysis of Enacted State Budget
… The $168.3 billion State Fiscal Year (SFY) 2018-19 Enacted … this year's enacted state budget tackles the tax changes from Washington and gives private-sector workers more options … public authority backdoor borrowing and fails to build up rainy day reserves. While revenues are currently strong, …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-releases-analysis-enacted-state-budgetOpinion 89-64
… upon the most beneficial terms, including price, in the public interest. This is in reply to your inquiry concerning … for the preservation of open spaces and areas to be a public purpose for which public funds may be expended. That section authorizes any …
https://www.osc.ny.gov/legal-opinions/opinion-89-64