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Sex Offender Registration (2014-MS-2)
… (Departments) took action to help enforce the State’s Sex Offender Registration Act (SORA) for the period January … 1, 2008 through January 22, 2014. Background The State’s Sex Offender Registration Act (SORA), effective January 1996, …
https://www.osc.ny.gov/local-government/audits/city/2014/09/17/sex-offender-registration-2014-ms-2DiNapoli: Former Beekman Tax Collector Sentenced for Theft of Over $86,000
… tax collector for the town of Beekman, was sentenced to pay full restitution of $88,821.40, five years’ probation, … “My office partners with law enforcement across the state to hold accountable those who betray their duty to the public. My thanks to District Attorney Parisi and the …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-former-beekman-tax-collector-sentenced-theft-over-86000Selected Management and Operations Practices
… a power allocation, but are in pending status because they have not signed a contract. In some cases, these businesses … recommended to EDPAB for approval. Exclude businesses that have received an allocation but have not signed a contract from any reporting of RNY program results, or footnote/disclose …
https://www.osc.ny.gov/state-agencies/audits/2016/08/01/selected-management-and-operations-practicesApproved State Contracts and Payments
… contracts for state agencies and public authorities valued at $1.79 billion and approved more than 2 million payments … rejected 196 contracts and related transactions valued at $250 million and nearly 500 payments valued at more than … Pharmaceutical Insurance Coverage program and the American Indian Health Program prescription drug coverage. $18.4 …
https://www.osc.ny.gov/press/releases/2018/01/approved-state-contracts-and-paymentsLocal Government – 2023 Financial Condition Report
… Major Local Revenue Sources Remain in Strong Condition Real property tax revenues are the largest source of revenue for local governments. In local fiscal years ending (LFY) in 2021, property taxes …
https://www.osc.ny.gov/reports/finance/2023-fcr/local-governmentOversight of the Agricultural Assessment Program
… Purpose To determine if the Department of Taxation and Finance’s (Department) Office of Real Property Tax … the resulting exemptions. The audit covers the assessment roll years 2014 through 2016. Background The New York …
https://www.osc.ny.gov/state-agencies/audits/2018/02/02/oversight-agricultural-assessment-programVillage of Endicott -- Budget Review (B17-4-7)
… Local Finance Law Section 10.10 requires municipalities and school districts that have been authorized to issue … the local government is authorized to issue obligations and for each subsequent fiscal year during which the deficit … Key Findings Based on our review, the significant revenue and expenditure projections in the tentative budget for the …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-endicott-budget-review-b17-4-7County of Rockland – Budget Review (B6-15-21)
… of Rockland, located in the downstate area and bordered by Orange, Putnam and Westchester counties, was authorized to … However, the sale of the property may not be finalized by the end of the 2016 fiscal year. The 2016 proposed budget … underestimated the minimum required pension expenditure by $500,000. The County’s proposed 2015 budget exceeds the …
https://www.osc.ny.gov/local-government/audits/county/2015/11/10/county-rockland-budget-review-b6-15-21State Agencies Bulletin No. 1858
… prior to January 1, 2021 the checks will be reissued. Any checks that remain uncashed as of March 26, 2021 will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1858-outreach-escheatment-2019-uncashed-payroll-checksTown of Hopewell – Fund Balance and Budget Monitoring (2013M-231)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management and budgeting … The Board did not adopt a policy or develop procedures to govern the level of fund balance to be maintained. The Board did not develop accurate budget …
https://www.osc.ny.gov/local-government/audits/town/2014/01/10/town-hopewell-fund-balance-and-budget-monitoring-2013m-231New Suffolk Common School District – Selected Financial Operations (2013M-197)
… Purpose of Audit The purpose of our audit was to evaluate selected District financial operations for the … planned balance as is permitted by Law. District officials have not properly budgeted for tuition and teacher personnel … funds within the allowed legal limits. Develop a plan to budget for moneys needed that does not increase the tax …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/new-suffolk-common-school-district-selected-financial-operations-2013mState Agencies Bulletin No. 2152
… prior to January 1, 2024, the checks will be reissued. Any checks that remain uncashed as of April 2024 will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2152-outreach-and-escheatment-2022-uncashed-nys-payroll-checksDiNapoli: IDA Audits Reveal Need For Improved Project Oversight
Industrial Development Agencies IDAs in Niagara Tompkins and Wyoming counties failed to adequately monitor project approvals or results according to audits issued today by New York State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-ida-audits-reveal-need-improved-project-oversightBecoming a Participating Employer – What Every Employer Should Know
… depends on your employees’ years of service, salary and age at the time you become a participating employer. The …
https://www.osc.ny.gov/retirement/employers/partnership/becoming-participating-employerRockland County – Budget Review (B22-6-9)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … by Orange, Putnam and Westchester counties, was authorized to issue debt not to exceed $96 million to liquidate the … Finance Law Section 10.10 requires all municipalities that have been authorized to issue obligations to fund operating …
https://www.osc.ny.gov/local-government/audits/county/2022/11/18/rockland-county-budget-review-b22-6-9Newspapers Available for Notice Publications
… where you must advertise is acceptable. If you would like to add your newspaper to this page, contact [email protected] . Primary …
https://www.osc.ny.gov/unclaimed-funds/reporters/newspapers-available-notice-publicationsXV.16.A Overview – XV. End of Year
… Financial data and related information is required to ensure full and proper disclosure in cash, modified … generally accepted accounting principles (GAAP). Guide to Financial Operations REV. 01/01/2017 … The States …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv16a-overviewLincoln Fire District – Financial Activities (2012M-228)
… three times throughout the year but could not provide us with any written evidence of this review. The Treasurer did not file the required annual financial reports with OSC for the 2009, 2010, and 2011 fiscal years. The Board was unable to provide us with an adopted investment policy and a code of ethics, which …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/25/lincoln-fire-district-financial-activities-2012m-228Opinion 90-29
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … in an interest-bearing account. The interest accrued and any undisbursed payments shall be designated for the payment of restitution orders that have remained unsatisfied for the longest period of time. For …
https://www.osc.ny.gov/legal-opinions/opinion-90-29Real Estate Portfolio
… whether the New York Power Authority has accounted for all of its real estate holdings, determined the need to … each authority to maintain adequate inventory controls for its property and report annually on all property held. It also requires …
https://www.osc.ny.gov/state-agencies/audits/2014/06/20/real-estate-portfolio