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Germantown Central School District – Financial Management (2013M-230)
… of Audit The purpose of our audit was to evaluate the District’s financial management for the period July 1, 2011 through May 3, 2013. Background The Germantown Central School District is located in Columbia County. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/germantown-central-school-district-financial-management-2013m-230Lyndonville Central School District – Financial Condition (2016M-143)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition and budgeting … surpluses. The District used the operating surpluses to fund various reserves, which led to reserve balances increasing by more than $2.4 million (32 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lyndonville-central-school-district-financial-condition-2016m-143Frankfort-Schuyler Central School District – Financial Management (2016M-226)
… priorities and goals, avoid large fluctuations in tax rates and more effectively manage the use of unrestricted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/frankfort-schuyler-central-school-district-financial-management-2016m-226New York City Budget Balanced But Economic Risks Have Grown
… issues facing the city include: The potential for state or federal budget cuts during the financial plan period … additional support from the city. Read the report , or go to: https://www.osc.state.ny.us/osdc/rpt4-2020.pdf Find …
https://www.osc.ny.gov/press/releases/2019/08/new-york-city-budget-balanced-economic-risks-have-grownState Agencies Bulletin No. 1745
… employees who are enrolled in the New York State Employees Retirement System (ERS) (Retirement Plan 7Y) and the New York State Police and Fire …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1745-payserv-updates-resulting-new-york-state-and-local-retirement-systemLifespire, Inc.: Compliance With the Consolidated Fiscal Reporting and Claiming Manual
… were after the end of the contract year (June 30, 2014 or June 30, 2015), making the expenses ineligible. $18,500 in … expenses for vehicles assigned to individuals or programs (except for the CEO and CFO) without Board …
https://www.osc.ny.gov/state-agencies/audits/2017/12/14/lifespire-inc-compliance-consolidated-fiscal-reporting-and-claiming-manualDiNapoli: Municipal Spending on Infrastructure Declines While Needs Go Unmet
… Local government capital spending on roads, bridges and water and sewer systems declined by approximately 8 percent between 2010 and 2012 according to … of $2.3 billion by municipalities on roads and bridges. The decline in local government spending on water and sewer …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-municipal-spending-infrastructure-declines-while-needs-go-unmetComptroller DiNapoli Releases Bond Calendar for Second Quarter
… and their respective public authorities. All borrowings are scheduled at the request of the issuer and done pursuant … programs. The second quarter new money borrowings are expected to include the following: Dormitory Authority of … rate bonds for the month of May. Refundings or reofferings are currently being contemplated by: the Dormitory Authority …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-bond-calendar-second-quarterManagement of Capital Projects
… the capital project management process and was successful in completing scope of work timely, with quality, and within … About the Program LIRR is the busiest commuter railroad in North America, carrying an average of 301,000 customers … communities it serves and facilitating economic growth in the region. A subsidiary of the MTA, it comprises over 700 …
https://www.osc.ny.gov/state-agencies/audits/2020/12/14/management-capital-projectsHebrew Academy for Special Children, Inc. – Compliance With the Reimbursable Cost Manual
… necessary, directly related to the special education programs, and sufficiently documented pursuant to the State … and half-day Special Class in an Integrated Setting (SCIS) programs to children with disabilities who are between the … five years. For purposes of this report, the SC and SCIS programs for the three years ended June 30, 2017 and the SEIT …
https://www.osc.ny.gov/state-agencies/audits/2020/02/04/hebrew-academy-special-children-inc-compliance-reimbursable-cost-manualDiNapoli Op-Ed: The Double-Edged Sword of Pandemic-Driven Technological Acceleration
… with some AI products – and the strategies to reduce or eliminate those risks – has not kept up with the pace at … harm that can be caused by government AI systems designed or implemented irresponsibly. For instance, a faulty …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-op-ed-double-edged-sword-pandemic-driven-technological-accelerationState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today … County that provides preschool Special Education Itinerant Teacher (SEIT) services to children with disabilities who are …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-audits-0DiNapoli: Former Hannibal Fire Chief and Father Arrested
… DiMartino and the State Police for their assistance in ensuring justice is served.” Oswego County District … are important because they ensure the public’s trust in our not-for-profit and volunteer agencies.” New York State … to start a go-kart track business on his own property, but in February 2016 he convinced the Hannibal Fire Company to …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-former-hannibal-fire-chief-and-father-arrestedXI.7.B Repayment Agreements – XI. Procurement and Contract Management
… to OSC through the Electronic Documents Submission System (EDSS). EQM Electronic – Architect/Engineering, Non-Quick For … through the Electronic Documents Submission System (EDSS), document files should be uploaded and placed in one of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi7b-repayment-agreementsOversight of the Supported Housing Program – DePaul Group, Inc. and Affiliates
… assistance in locating and securing housing, resolving landlord or roommate disputes, and choosing and purchasing … for several months, the DePaul Group has worked with the landlord to make needed repairs. Both DCS and LOD claimed …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/oversight-supported-housing-program-depaul-group-inc-and-affiliatesXVI.3.D Basis of Accounting/Measurement Focus – XVI. Financial Reporting
… ACCOUNTING The basis of accounting determines the timing for reporting measurements made on a cash or accrual basis in … is used as a practical measure of economic resources for this purpose. A proprietary fund’s operating statement … that have increased or decreased the resources available for spending in the near future. A fund’s basis of accounting …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3d-basis-accountingmeasurement-focusRisk Assessment and Implementation of Measures to Address Extreme Weather Conditions
… whether the Metropolitan Transportation Authority (MTA) – New York City Transit (Transit) identified potential … has experienced flash flooding due to heavy rain, which is harder to predict in terms of timing and location of …
https://www.osc.ny.gov/state-agencies/audits/2023/09/29/risk-assessment-and-implementation-measures-address-extreme-weather-conditionsVII.2 Miscellaneous Receipts / Accounts Receivable Receipts Overview – VII. State Revenues and Appropriated Loan Receivables
Agencies receive revenue payments for a variety of reasons
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii2-miscellaneous-receipts-accounts-receivable-receipts/overviewState Health Department Should Improve Enforcement of Nursing Home Violations
… fix problems and delays with how it is assessing fines to nursing homes after violations are found, according to an … Thomas P. DiNapoli. While DOH is frequently inspecting nursing homes and acting quickly on serious complaints, … policies to better protect the health and well-being of nursing home residents across the state,” DiNapoli said. “DOH …
https://www.osc.ny.gov/press/releases/2016/02/state-health-department-should-improve-enforcement-nursing-home-violationsOpinion 91-26
… -- Codes of Ethics (adoption of by public library) -- Family Relationships (contract between public library and …
https://www.osc.ny.gov/legal-opinions/opinion-91-26