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Albany County Department of Weights and Measures – Potential Revenue Enhancement and Internal Controls Over Cash Receipts (2013M-278)
… receipts process of the Department of Weights and Measures for the period of January 1, 2012 through April 30, 2013. … Department should conduct and a graduated fine schedule for violations. Establish written policies and procedures to … trail capabilities and review monthly audit trail reports for unusual activity. … Albany County Department of Weights …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/albany-county-department-weights-and-measures-potential-revenue-enhancement-andVillage of Liberty – Budget Review (B4-14-9)
… the tentative budget are reasonable. The proposed budget does not include a tax overlay or provisions for …
https://www.osc.ny.gov/local-government/audits/village/2014/04/16/village-liberty-budget-review-b4-14-9City of Johnstown – Financial Management (2020M-134)
… information to monitor the City’s financial condition, and does not know the City’s current financial condition. The …
https://www.osc.ny.gov/local-government/audits/city/2021/03/19/city-johnstown-financial-management-2020m-134City of Olean Housing Authority – Board Oversight (2016M-93)
… evaluate Board oversight of certain financial activities for the period July 1, 2013 through January 5, 2016. … County. The Authority, which provides low-rent housing for qualified individuals, is governed by a seven-member Board of Commissioners. Appropriations for the operating budget for the 2015-16 fiscal year totaled …
https://www.osc.ny.gov/local-government/audits/city/2016/07/29/city-olean-housing-authority-board-oversight-2016m-93Town of Delhi – Pool Project Donations and Disbursements (2020M-105)
… report - pdf ] Audit Objective Determine whether the Town of Delhi (Town) Board (Board) properly managed pool project … Aquatics Committee (Committee) to act under the auspices of the Town and organize fundraising activities that should not have been conducted as an affiliate of the Town. Inappropriately used Town funds to pay at least …
https://www.osc.ny.gov/local-government/audits/town/2021/01/15/town-delhi-pool-project-donations-and-disbursements-2020m-105State Comptroller Thomas P. DiNapoli Statement on New York City’s Preliminary Budget
… the uncertain future. “The FY 2022 budget revised property tax collections downward by $2.5 billion. This is an … The preliminary budget does not rely on additional direct federal relief or anticipate significant federal stimulus for businesses and individuals. “I am …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-thomas-p-dinapoli-statement-new-york-citys-preliminary-budgetTown of Palermo – Procurement and Fuel Inventory (2020M-100)
… and approved it since 2002. The policy is outdated, does not provide adequate guidance or comply with New York …
https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-palermo-procurement-and-fuel-inventory-2020m-100Town of Broome – Purchasing and Justice Court (2014M-255)
… practices and the Justice Court’s financial activity for the period January 1, 2013 through March 3, 2014. … function; instead each Department is responsible for making purchases. The Town maintains a Justice Court with … compliance with the Town’s procurement policies and used for proper Town purposes. The Board did not require …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/12/19/town-broome-purchasing-and-justice-court-2014m-255Red Creek Central School District – Financial Condition (2016M-365)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … funding, use and maintenance of reserve funds, including a detailed analysis of the District’s projected future needs. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/red-creek-central-school-district-financial-condition-2016m-365Churchville-Chili Central School District – Financial Management (2015M-354)
… of Audit The purpose of our audit was to evaluate the District’s financial management for the period July 1, 2012 through September 23, 2015. Background The Churchville-Chili Central School District is located in four towns in Monroe County. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/churchville-chili-central-school-district-financial-management-2015m-354Eldred Central School District – Budget Review (B4-15-3)
… for the 2015-16 fiscal year. Background The Eldred Central School District, located in Orange and Sullivan Counties, has … the use of unexpended fund balance. … Eldred Central School District Budget Review B4153 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/08/eldred-central-school-district-budget-review-b4-15-3Indian River Central School District – Financial Condition (2016M-287)
… service fund. The District’s long-range financial plan does not show detailed projections and their effect on fund …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/indian-river-central-school-district-financial-condition-2016m-287Lancaster Central School District – Financial Condition (2016M-101)
… our audit was to review the District’s financial condition for the period July 1, 2012 through December 8, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $100 … a plan to ensure that debt reserve funds are used for related debt obligations. The written policy for reserves …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lancaster-central-school-district-financial-condition-2016m-101Haldane Central School District – Budget Transfers and Information Technology (2015M-279)
… made with late or no approval. The payroll clerk, School Business Manager and two employees of a contractor all have …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/haldane-central-school-district-budget-transfers-and-informationCompliance With Special Education Requirements – Evaluations
… Based on the DOE’s Annual Reports for other school years, for certain of these districts, non-compliance has …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/compliance-special-education-requirements-evaluationsOpinion 95-12
… chartered savings bank) GENERAL MUNICIPAL LAW, §§10, 11; BANKING LAW, §2: The term "bank" as used in General Municipal … or federally chartered savings banks. The term "national banking association", as used in General Municipal Law, §10, … 10 and 11, is defined to mean a "bank as defined by the banking law or a national banking association located and …
https://www.osc.ny.gov/legal-opinions/opinion-95-12Opinion 94-25
… 1994 George T. Gander, Jr., Chairman West Hempstead Fire District … Whether General Municipal Law 217cv authorizes …
https://www.osc.ny.gov/legal-opinions/opinion-94-25Opinion 88-51
… The opinion may no longer represent those views if, among other things, there have been subsequent court cases or … was not clearly designated as a repair reserve fund under section 6-d of the General Municipal Law. Whether the … in an ordinarily efficient operating condition. It does not add to the value of the property, nor does it …
https://www.osc.ny.gov/legal-opinions/opinion-88-51State Comptroller DiNapoli Releases State Audits
… or to the Department of Education which could affect the public's ability to accurately assess college safety and security and make valid comparisons among …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-state-auditsMedicaid Program – Managed Long Term Care Premium Rate Setting
… of at least $82.3 million. We determined the Department does not have a process in place to properly evaluate unique … set the premium rates. Furthermore, the MMCOR form itself does not provide a means for MCOs with unique corporate …
https://www.osc.ny.gov/state-agencies/audits/2017/09/27/medicaid-program-managed-long-term-care-premium-rate-setting