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Town of Enfield – Purchasing (2016M-377)
… 2016 budgeted appropriations for its general and highway funds totaled approximately $628,600 and $958,700, …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-enfield-purchasing-2016m-377Town of DeKalb – Financial Management (2016M-427)
… by its accounting firm. The Town has accumulated excessive funds in the general town-wide fund. The Board did not …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dekalb-financial-management-2016m-427Review of the Local Development Corporation of Laurelton, Rosedale and Springfield Gardens (LDC)
… Purpose The objective of our examination was to determine whether payments made to the Local Development Corporation of Laurelton, Rosedale … 28, 2014, the Department made a $16,250.00 advance payment to the LDC. On June 9, 2014, the LDC claimed the remaining …
https://www.osc.ny.gov/state-agencies/audits/2015/08/24/review-local-development-corporation-laurelton-rosedale-and-springfield-gardens-ldcTown of Newfane – Supervisor's Financial Records (2017M-7)
… 17, 2016. Background The Town of Newfane is located in Niagara County and has a population of approximately 9,600. The Town …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-newfane-supervisors-financial-records-2017m-7Roosevelt Union Free School District – Competitive Procurement (2015M-234)
… District officials placed orders for goods or services without a valid purchase order, committing the District’s funds without proper authorization. Key Recommendations The Board …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/18/roosevelt-union-free-school-district-competitive-procurement-2015m-234Rome City School District – Financial Management (2015M-215)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … The Rome City School District is located in the City of Rome and the Towns of Annsville, Lee, Verona and Western in Oneida County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/18/rome-city-school-district-financial-management-2015m-215Bellmore Union Free School District – Financial Condition (2016M-276)
… the statutory limit and develop a plan to use the surplus funds in a manner that benefits District residents. … …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/bellmore-union-free-school-district-financial-condition-2016m-276Village of Cape Vincent – Payroll and Claims Auditing (2015M-131)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls … 1, 2013 through December 31, 2014. Background The Village of Cape Vincent is located in Jefferson County and has a …
https://www.osc.ny.gov/local-government/audits/village/2015/08/28/village-cape-vincent-payroll-and-claims-auditing-2015m-131Orient Fire District – Cash Reserves and Credit Cards (2015M-319)
… Purpose of Audit The purpose of our audit was to assess the District’s controls over cash investments and … Key Findings The Board did not limit depositories to banks and trusts, as required by statute. The Treasurer paid credit card claims prior to Board approval. The Board did not ensure that travel was …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/03/04/orient-fire-district-cash-reserves-and-credit-cards-2015m-319Town of Tyre - Long-Term Planning (2019M-61)
… plan that includes the accumulation and use of reserve funds, and analyze existing reserve fund levels against the …
https://www.osc.ny.gov/local-government/audits/town/2019/05/29/town-tyre-long-term-planning-2019m-61Jefferson County Industrial Development Agency – Audit Follow-Up (2020M-70-F)
… (CFO) are responsible for day-to-day operations. JCIDA funds its operations, in part, with fees charged for …
https://www.osc.ny.gov/local-government/audits/county/2024/11/15/jefferson-county-industrial-development-agency-audit-follow-2020m-70-fAlternate Contribution Stabilization Program
… will need to complete the Termination Request form . Forms can be submitted by: Email as an attachment to … following the fiscal year of approval. For example, if you withdraw in fiscal year 2024 (April 1, 2023 – March 31, … and Your reserve fund has been depleted. (Return to Top) How the Program Works NYSLRS determines an employer’s annual …
https://www.osc.ny.gov/retirement/employers/alternate-contribution-stabilization-programComptroller DiNapoli & Manhattan U.S. Attorney Announce $2.95 Million Settlement With Hospital Group For Improperly Delaying Repayment of Medicaid Funds
… numerous patients who obtained their Medicaid managed-care plans through Healthfirst. Pursuant to their contracts with …
https://www.osc.ny.gov/press/releases/2016/08/comptroller-dinapoli-manhattan-us-attorney-announce-295-million-settlement-hospital-group-improperlyOpinion 97-19
… of the insurance agency which was the successful bidder for the fire district's insurance business would have a … fire district business and that the firm was the agent for the fire district prior to the treasurer's election to office. For purposes of this opinion, we assume the treasurer owns 5% …
https://www.osc.ny.gov/legal-opinions/opinion-97-19Opinion 96 - 14
… of a county (see General Municipal Law, §800[4], [5]). For this purpose, officers and employees of a county … or stockholder (General Municipal Law, §800[3][b]-[d]). For this purpose, a "contract" includes any express or … Esq., County Attorney County of Fulton 1 Senate bill number S. 3377A, which has been passed by both houses of the …
https://www.osc.ny.gov/legal-opinions/opinion-96-14Comptroller DiNapoli Releases State Audits
… Textile Procurement Practices (2012-S-22) Corcraft is a major component within the Department of Corrections and … HRA employees apply a comprehensive assessment process when determining a client's eligibility, and that process is … required biennial inspection of its highway bridges, but does not follow New York state requirements for classifying, …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… 2017-18 through 2021-22 (excluding 2018-19) by an average of $4.1 million, totaling $16.5 million. In addition, the … million and determined officials did not seek competition when procuring any of these vendors. Two of these vendors … and procedures to ensure overtime was incurred only when necessary and unavoidable. They also did not ensure all …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-auditsVictor Central School District - Financial Management (2019M-62)
… circumventing the statutory limit on surplus fund balance by making $2.4 million in unbudgeted year-end transfers to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/victor-central-school-district-financial-management-2019m-62DiNapoli and Investor Group Reach Shareholder Agreement With FirstEnergy
… agreed to produce a comprehensive report on the company’s plan to reduce greenhouse gas emissions, New York State … how standards of performance for greenhouse gas emissions from new stationary sources and the regulation of carbon … of the Connecticut Retirement Plans and Trust Funds. "The withdrawal of this proposal demonstrates that companies are …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-and-investor-group-reach-shareholder-agreement-firstenergyMay 1998: Accounting Requirements and Program Information for Multi-Modal Transportation Program
… the project is consistent with an approved airport layout plan; and county, town, city and village roads, highways, … must be consistent with an approved Airport Layout Plan; port projects only located in Albany, Ogdensburg, … the project is consistent with an approved airport layout plan. State or local roads, highways and bridges: that the …
https://www.osc.ny.gov/local-government/publications/may-1998-accounting-requirements-and-program-information-multi-modal-transportation-program