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Adequacy of 2021 Budgets - Essex County (S9-21-9)
… [ read complete report - pdf ] Purpose The purpose of our budget review was … an independent evaluation of the County’s adopted budget for the 2021 fiscal year. Background The COVID-19 pandemic … The pandemic has also created a difficult environment for officials to develop annual budgets given the unknowns of …
https://www.osc.ny.gov/local-government/audits/county/2021/05/07/adequacy-2021-budgets-essex-county-s9-21-9Adequacy of 2021 Budgets - Otsego County (S9-21-15)
… [ read complete report - pdf ] Purpose The purpose of our budget review was … an independent evaluation of the County’s adopted budget for the 2021 fiscal year. Background The COVID-19 pandemic … The pandemic has also created a difficult environment for officials to develop annual budgets given the unknowns of …
https://www.osc.ny.gov/local-government/audits/county/2021/05/21/adequacy-2021-budgets-otsego-county-s9-21-15Adequacy of 2021 Budgets - Jefferson County (S9-21-2)
… [ read complete report - pdf ] Purpose The purpose of our budget review was … an independent evaluation of the County’s adopted budget for the 2021 fiscal year. Background The COVID-19 pandemic … The pandemic has also created a difficult environment for officials to develop annual budgets given the unknowns of …
https://www.osc.ny.gov/local-government/audits/county/2021/05/21/adequacy-2021-budgets-jefferson-county-s9-21-2Cayuga County – Security of Electronic Public Health Department Personal, Private and Sensitive Information (2022M-146)
… officials, we found: Electronic data containing PPSI on 32 of the 61 County-owned Department IT devices we examined, in violation of County policies. County officials have not established a … that assigns the appropriate security level to each type of data. Develop formal written procedures to help ensure …
https://www.osc.ny.gov/local-government/audits/county/2022/12/02/cayuga-county-security-electronic-public-health-department-personal-private-andUnified Court System Bulletin No. UCS-355
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the retroactive change to the pensionability of the Uniform Blazer Allowance … be returned with a completed Next of Kin Affidavit ( Form AC 934-P ), original death certificate and a Report of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-355-2025-ucs-blazer-pensionability-changeTown of Mayfield - Town Clerk (2016M-29)
… our audit was to review the Clerk’s financial operations for the period January 1, 2014 through February 28, 2015. … an elected five-member Town Board. Budgeted appropriations for 2015 totaled approximately $1.9 million. Key Findings The … of our audit was to review the Clerks financial operations for the period January 1 2014 through February 28 2015 …
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-mayfield-town-clerk-2016m-29Opinion 93-3
… This opinion represents the views of the Office of the State Comptroller at the time it was … views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … expertise, the use of professional judgment, or a high degree of creativity in the performance of the contract …
https://www.osc.ny.gov/legal-opinions/opinion-93-3State Agencies Bulletin No. 1683
… is issued to) Invoice Information Payment Amount Voucher in SFS Vendor ID Vendor Description: Payroll Check Exchange … Payment Status: Paid (Check has been created in SFS) Stopped (Check has been stopped at the bank) Stale …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1683-new-payroll-check-notification-reportRetirement System Membership – State Police Plan
… For police officers and paid firefighters working for New York State or … when their employment begins. This plan (Section 381-b of New York State Retirement and Social Security Law) covers every member and officer of the New York State Division of State Police, which falls …
https://www.osc.ny.gov/retirement/publications/1518/retirement-system-membershipRetirement System Membership – Regional State Park Police Plan
… Police officers and paid firefighters working for employers that participate in the New York State and Local Police and Fire Retirement System (PFRS) must become members of the … become a member, you must complete and file a membership application with the Office of the State Comptroller. Special …
https://www.osc.ny.gov/retirement/publications/1867/retirement-system-membershipOpinion 90-1
… by the school district that all town residents will have access to the playground. As an alternative to an outright …
https://www.osc.ny.gov/legal-opinions/opinion-90-1DiNapoli: Wall St. Profits on Pace to Beat 2017
… gap narrowed after the financial crisis but has remained at least 5 to 1 since 2010, with a ratio of 5.5 to 1 in 2017. … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-wall-st-profits-pace-beat-2017IV.3.B Miscellaneous Receipts – IV. Accounting Codes - Uses and Descriptions
… card companies. Receipts from Public Authorities 32001 PA Bond Proceeds Public Authority bond proceeds transferred … paid by the State pursuant to appropriation. 32002 PA Bond Issuance fees Fee paid upon the issuance of Debt … (re. § 2976 of the Public Authorities Law). 32003 PA Cost Recovery Assessments Assessments collected from …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3b-miscellaneous-receiptsConferences — Actual and Necessary Expenses – Travel and Conference Expense Management
… 5 authorizes local governments and school districts to pay for the actual and necessary expenses of travel, meals, … defined as a convention, conference, or school conducted for the betterment of any local government or school … unreturned surplus must be deducted from the employee’s salary or other money owed to the employee. If the cash …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conferences-actual-and-necessary-expensesCounty of Orleans Industrial Development Agency – Project Approval and Monitoring (2014M-345)
… Purpose of Audit The purpose of our audit was to review the Agency’s process for evaluating, approving and … is an independent public benefit corporation created to promote, develop and assist industrial, manufacturing, … businesses accountable for delivering promised benefits to the community in exchange for tax abatements. Officials …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/county-orleans-industrial-development-agency-projectOneida County Department of Social Services – Contract Monitoring and Payments (2015M-244)
… controls over the Department’s contracts with agencies for the period January 1, 2014 through December 31, 2014. … were being met. Contracts were not always renegotiated in a timely manner. Key Recommendations Require that agencies … so there is sufficient time to renegotiate the contracts in advance of the contracts’ expiration dates. … Oneida …
https://www.osc.ny.gov/local-government/audits/county/2016/02/12/oneida-county-department-social-services-contract-monitoring-and-payments-2015mOrange County Department of Social Services – Contract Monitoring and Payments (2014M-80)
… internal controls over service provider agreements for the period of January 1, 2012 through October 7, 2013. …
https://www.osc.ny.gov/local-government/audits/county/2014/06/06/orange-county-department-social-services-contract-monitoring-and-payments-2014m-80Reducing the Cost of Hospital Services Provided to County Inmates (2013-MS-4)
… government for up to 50 percent reimbursement. There is no law that sets the amounts that counties should pay for …
https://www.osc.ny.gov/local-government/audits/county/2014/09/19/reducing-cost-hospital-services-provided-county-inmates-2013-ms-4Opinion 2005-6
… for private program); (contract for provision of services by private organization) MUNICIPAL FUNDS -- Youth Programs … on the prevention of teen “bullying” conducted and hosted by a parochial school in its auditorium. However, a town may … profit and serves a laudable purpose (see, e.g., 2002 Opns St Comp No. 2002-16, p 35; 1986 Opns St Comp No. 86-70, p …
https://www.osc.ny.gov/legal-opinions/opinion-2005-6Opinion 91-12
… COMPANY -- Powers and Duties (retention of moneys derived from fund raising activities) GENERAL MUNICIPAL LAW, §204-a: … used for lawful purposes of the fire company (1973 Opns St Comp No. 73-1137, unreported). We note that a volunteer fire … in accordance with General Municipal Law, §204-a(8)(a), is required to give written notification to the village board of …
https://www.osc.ny.gov/legal-opinions/opinion-91-12