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Village of Endicott – Budget Review (B4-15-11)
… liquidate the accumulated deficit in the Village's general fund as of May 31, 2004. Local Finance Law requires all local … that have been authorized to issue obligations to fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations …
https://www.osc.ny.gov/local-government/audits/village/2015/04/13/village-endicott-budget-review-b4-15-11Village of Endicott – Budget Review (B4-14-7)
… expenditure projections in the Village’s tentative budget for the 2014-15 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/village/2014/04/11/village-endicott-budget-review-b4-14-7Village of Suffern – Budget Review (B21-6-2)
… independent evaluation of the Village's tentative budget for the 2021-22 fiscal year. Background The Village of … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review … than budgeted. The Village’s tentative budget includes a tax levy of $12,238,192, which is $40,928 above the limit …
https://www.osc.ny.gov/local-government/audits/village/2021/04/16/village-suffern-budget-review-b21-6-2Wyandanch Union Free School District – Budget Review (B21-7-1)
… [ read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to provide an …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/wyandanch-union-free-school-district-budget-review-b21-7-1Village of Suffern – Budget Review (B25-6-4)
… sewer and capital projects funds as of May 31, 2015. New York State Local Finance Law Section 10.10 requires local …
https://www.osc.ny.gov/local-government/audits/village/2025/04/11/village-suffern-budget-review-b25-6-4Town of Alden – Town Clerk/Tax Collector (2024M-106)
… Objective Determine whether the Town of Alden (Town) Town Clerk (Clerk) properly recorded, deposited, remitted and reported … action. … Determine whether the Town of Alden Town Town Clerk Clerk properly recorded deposited remitted and reported …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-clerktax-collector-2024m-106State Agencies Bulletin No. 2255
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April … increase, the agency must take the following action: Submit the appropriate transaction(s) on the Job Action … taxable gross, and reported on the employee’s Form W-2. The adjustments (Earnings Codes AJR, ARC, and ARO) and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2255-security-supervisors-unit-april-2023-and-april-2024-retroactive-3Safety of Seized Dogs
… services. Municipalities are also required to appoint at least one dog control officer (Officer) or contract with … However, we identified four relatively minor deficiencies at 4 of the 48 shelters visited, including peeling paint, … seized dogs were not held for the full redemption period at eight shelters. The majority of these instances of …
https://www.osc.ny.gov/state-agencies/audits/2018/04/16/safety-seized-dogsOpinion 97-24
… FIREFIGHTERS -- Service Award Program (participation by members of the "auxiliary" of an incorporated fire company … of the fire company. You state that the constitution and by-laws of the fire company provide that the auxiliary is … as an active member of a fire department or fire company by the authorities in control of the department or company …
https://www.osc.ny.gov/legal-opinions/opinion-97-24Opinion 90-22
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … 79-754, p 154; 24 Opns St Comp, 1968, p 412; Office of the State Comptroller, Financial Management Guide, Cash …
https://www.osc.ny.gov/legal-opinions/opinion-90-22II.1 New York State Financial Accounting Overview – II. New York State Financial Accounting
… and process of the constitutional system of budgeting in New York State. These responsibilities are provided in Article VII of the State Constitution and Articles 3 and 4 … for prescribing methods of accounting are provided in Article V, Section 8 of the State Constitution, and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii1-new-york-state-financial-accounting-overviewAuditing Travel/Conference Claims – Travel and Conference Expense Management
… is required by law and is an essential internal control for ensuring that travel policy requirements are consistently … travel was properly approved. Is the travel or mileage reimbursement form attached, completed and signed by the … attached for all expenses that are being sought for reimbursement? (Original receipts should be attached for all …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/auditing-travelconference-claimsYaphank Fire District – Claims Processing (2013M-51)
… Purpose of Audit The purpose of our audit was to examine the claims auditing … which include areas such as equipment, radios and trucks. When an invoice is received, it is provided to the … expenditure. Because of this procedure, the entire Board does not audit all claims. At monthly meetings, the Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/31/yaphank-fire-district-claims-processing-2013m-51Wyandanch Union Free School District – Budget Review (B23-7-1)
… deficit, it must submit to the State Comptroller each year, starting with the fiscal year during which the school district is authorized to issue … the deficit obligations, and for each subsequent fiscal year during which the deficit obligations are outstanding, …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/04/07/wyandanch-union-free-school-district-budget-review-b23-7-1Village of Suffern - Budget Review (B20-6-2)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … of Suffern, located in Rockland County, issued debt not to exceed $5 million to liquidate the accumulated deficits in the Village’s …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-suffern-budget-review-b20-6-2Town of Exeter – Town Clerk/Tax Collector (2024M-15)
… Supervisor (Supervisor) on a weekly basis, as required by New York State Town Law (Town Law) Section 35. Instead, the Clerk made …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-clerktax-collector-2024m-15Village of Mount Kisco – Transparency of Fiscal Activities (S9-24-18)
… l Reported the results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board … for the fiscal year ending May 31, 2023 was not presented to the Board until March 2024, more than nine months after … 30. Report the results of the Village’s fiscal activities to the public, as required by GML Section 30 and New York …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-mount-kisco-transparency-fiscal-activities-s9-24-18Village of Herkimer – Clerk-Treasurer's Records and Reports (2024M-136)
… receipts and disbursements. Perform bank reconciliations in an accurate or timely manner, allowing discrepancies … of the 37 bank reconciliations we prepared, and total cash in the financial records was $1.9 million higher than the …
https://www.osc.ny.gov/local-government/audits/village/2025/03/14/village-herkimer-clerk-treasurers-records-and-reports-2024m-136Opinion 91-46
… the State and local governments ( Olmsted v. Meahl , 219 NY 270, 114 N.E. 393). As a clerk of the courts, the County …
https://www.osc.ny.gov/legal-opinions/opinion-91-46Opinion 88-25
… or statutory amendments that bear on the issues discussed in the opinion. PARK DISTRICTS -- Use of (exclusion of … to constitutional equal protection guarantees. This is in reply to your inquiry concerning the town board's authority to restrict the use of the facilities in a park district. You indicate that a park district in the …
https://www.osc.ny.gov/legal-opinions/opinion-88-25