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XII.9.D Refunds Owed to the State – XII. Expenditures
… This section provides Business Units with guidance on how to process monies owed to the State using the … File. When a vendor owes a Business Unit a refund based on goods or services the Business Unit has already processed … MEMO When a vendor owes a Business Unit a refund based on goods or services the Business Unit has already paid for, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9d-refunds-owed-stateVillage of Head of the Harbor – Justice Court Operations (2020M-110)
… were not properly maintained. Deposit slips, credit card settlement reports, copies of checks and money orders and …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/01/village-head-harbor-justice-court-operations-2020m-110Niagara Engine Company No. 6 Inc. - Cash Receipts and Disbursements (2019M-29)
… and prepares, signs, reports and maintains a manual ledger of checks. The Treasurer sends listings of the receipts and disbursements to the bookkeeper to record … totaling $27,514 were approved by the Membership because of inadequate documentation. We could not determine whether …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/08/09/niagara-engine-company-no-6-inc-cash-receipts-andSelkirk Fire Company No. 2 – Board Oversight (2021M-122)
… - pdf ] Audit Objective Determine whether the Selkirk Fire Company No. 2 (Company) Board of Directors (Board) provided adequate … Determine whether the Selkirk Fire Company No 2 Company Board of Directors Board provided adequate …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/12/29/selkirk-fire-company-no-2-board-oversight-2021m-122XI-A.4 Procurement Card Use – XI-A. Purchasing
… in Chapter XI-Section A3 Purchase Orders of this Guide. Process and Transaction Preparation: When online … Paying and Reconciling Procurement Card Charges of this Guide. Guide to Financial Operations REV. 01/10/2019 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a4-procurement-card-useCity of Yonkers – Budget Review (B6-16-11)
… our budget review was to identify issues which impact the City of Yonkers’ financial condition in the current and … Office of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the City’s adopted budget for fiscal … City of Yonkers Budget Review B61611 …
https://www.osc.ny.gov/local-government/audits/city/2016/06/22/city-yonkers-budget-review-b6-16-11DiNapoli: Tax Cap at Two Percent for 2019
… Thomas P. DiNapoli. This figure affects the tax cap calculations for all counties, towns, fire districts, 44 … when crafting their spending plans for next year." The tax cap, which first applied to local governments in 2012, limits … a provision that allows municipalities to override the tax cap. During the 2014 through 2018 fiscal years, …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-tax-cap-two-percent-2019Village of Holley – Financial Condition of the Water and Sewer Funds (2014M-334)
… Background The Village of Holley is located in the Town of Murray, Orleans County, and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/village/2015/04/03/village-holley-financial-condition-water-and-sewer-funds-2014m-334Review of Advance Contract Payments
… Therefore, SED did not obtain documentation detailing how these contractors expended the advanced funds they received. As a result, SED did not have assurance the contractors expended … contract nor did SED know whether the contractors owed a refund of unspent funds to the State. Key Recommendations …
https://www.osc.ny.gov/state-agencies/audits/2021/09/15/review-advance-contract-paymentsOpinion 93-8
… events will cause the municipality to pay the higher rates and what procedures or indices will be used to compute the … the debt limit prescribed by Local Finance Law, §104.00. For purposes of determining the amount of outstanding … exclude variable rate debt which bears interest at rates and for periods specified at the time of issuance. Finally, …
https://www.osc.ny.gov/legal-opinions/opinion-93-8DiNapoli: Tax Cap Remains at Two Percent for 2020
… Thomas P. DiNapoli. This figure affects the tax cap calculations for all counties, towns, fire districts, 44 … remain vigilant when crafting their budgets.” The tax cap, which first applied to local governments in 2012, limits … a provision that allows municipalities to override the tax cap. During the 2014 through 2018 fiscal years, …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-tax-cap-remains-two-percent-2020DiNapoli Announces Sale of General Obligation Bonds
… State Comptroller Thomas P. DiNapoli today announced the details of the competitive sale scheduled for March 13 of … State Comptroller Thomas P DiNapoli today announced the details of the competitive sale scheduled for March 13 of …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-announces-sale-general-obligation-bondsVillage of Hempstead – Budget Review (B17-7-6)
… an independent evaluation of the Village’s proposed budget for the 2017-18 fiscal year. Background Chapter 642 of the … local government is authorized to issue obligations and for each subsequent fiscal year during which the deficit obligations are outstanding, their proposed budget for the next succeeding fiscal year. Key Findings Based on …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-hempstead-budget-review-b17-7-6City of Amsterdam – Budget Review (B25-5-5)
… an independent evaluation of the City’s proposed budget for 2025-26. Background Chapter 531 of the Laws of 2019 … it was authorized to issue the deficit obligations, and for each subsequent fiscal year during which the deficit obligations are outstanding, its proposed budget for the next succeeding fiscal year. Key Findings The …
https://www.osc.ny.gov/local-government/audits/city/2025/05/15/city-amsterdam-budget-review-b25-5-5Public Housing Modernization Program – Administration of Selected Projects Outside of New York City
… Purpose To assess the effectiveness of the Division of Housing and Community Renewal’s administration of Public Housing Modernization Program (Program) funds awarded to selected public housing authorities located outside of New York City. Our … To assess the effectiveness of the Division of Housing and Community Renewals administration of Public …
https://www.osc.ny.gov/state-agencies/audits/2016/05/12/public-housing-modernization-program-administration-selected-projects-outside-new-york-cityOversight of Student Immunization in Schools
… schools in developing policies to prevent and prepare for outbreaks of serious communicable diseases. The … laws and regulations. Additional resources can be located online at SED’s technical assistance center. Schools are … vaccination information for schoolchildren via an online survey (Survey), which all schools complete annually. Survey …
https://www.osc.ny.gov/state-agencies/audits/2016/08/16/oversight-student-immunization-schoolsOversight of Hazardous Materials and Waste
… 2018. Background The State University of New York (SUNY) is the largest comprehensive system of public education in … of Transportation. Generally, a hazardous material is any item or agent (biological, chemical, radiological, … Conservation: Selected Aspects of Inactive Hazardous Waste Site Remediation Cost Recovery ( 2014-S-14 ) …
https://www.osc.ny.gov/state-agencies/audits/2018/12/03/oversight-hazardous-materials-and-wasteTown of Lockport – Justice Court (2018M-36)
… [read complete report - pdf] Purpose of Audit The purpose of our audit was … New York State Department of Motor Vehicles (DMV) pending ticket report and the Court’s balance due report were … bail when a defendant fails to appear in Court. Ensure ticket dispositions are properly reported to the DMV in a …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/07/13/town-lockport-justice-court-2018m-36EPI - “Nation’s Report Card” Underscores New York’s Need for Academic Recovery
The COVID-19 pandemic hit New York earlier than most states and forced New York’s schools to take on the extraordinary challenge of quickly shifting to remote learning formats.
https://www.osc.ny.gov/files/reports/pdf/new-yorks-need-for-academic-recovery.pdfSchool District Assessment Adjustment Form
All assessment adjustments must be reported in detail by parcel on this form. Please fill it out and mail back to the Office of the New York State Comptroller.
https://www.osc.ny.gov/files/local-government/required-reporting/pdf/school-district-assessment-adjustment-form.pdf