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Livingston County Probation Department – Financial Operations (2016M-404)

… April 28, 2016. Background Livingston County is located in central New York and has a population of approximately … The Livingston County Probation Department assists in reducing the incidence and impact of crime by probationers … timely payments to unpaid victims in accordance with the law or Department policy. Key Recommendations Develop an …

https://www.osc.ny.gov/local-government/audits/county/2017/08/04/livingston-county-probation-department-financial-operations-2016m-404

Wyoming Central School District – Financial Management (2016M-67)

… Background The Wyoming Central School District is located in the Town of Bethany in Genesee County and the Towns of Attica, Covington, … funds to unrestricted fund balance (where allowed by law) or to other reserves established and maintained in …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/wyoming-central-school-district-financial-management-2016m-67

Schroon Lake Central School District – Financial Condition (2014M-145)

… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period July 1, 2010 … through July 31, 2013. Background The Schroon Lake Central School District is located in the Towns of Schroon Lake and …

https://www.osc.ny.gov/local-government/audits/school-district/2015/02/20/schroon-lake-central-school-district-financial-condition-2014m-145

Wayne Central School District – Financial Management and Property Purchase and Disposal (2014M-152)

… whether the District implemented the recommendations in our prior audit report, dated March 2013, and whether the … that District property was purchased and disposed of in a legitimate and cost-effective manner for the period July … auditor was prohibited from doing so by State Education Law due to performing conflicting duties. The District’s …

https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/wayne-central-school-district-financial-management-and-property-purchase

City of Olean – Budget Review (B1-14-1)

… and expenditure projections in the City’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/city/2014/03/18/city-olean-budget-review-b1-14-1

Valhalla Union Free School District – Financial Condition (2015M-333)

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … anticipated operating costs and avoid raising more real property taxes than necessary. Use the excess reserve funds …

https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/valhalla-union-free-school-district-financial-condition-2015m-333

Village of Endicott – Budget Review (B4-13-8)

… the significant revenue and expenditure projections in the Village’s tentative budget for the 2013-14 fiscal year … reasonable. Background The Village of Endicott, located in Broome County, issued debt totaling $2 million to … Village’s general fund as of May 31, 2004. Local Finance Law requires all local governments that have been authorized …

https://www.osc.ny.gov/local-government/audits/village/2013/04/10/village-endicott-budget-review-b4-13-8

Overview – Improving the Effectiveness of Your Claims Auditing Process

… The Office of the New York State Comptroller (OSC) has written this guide as a …

https://www.osc.ny.gov/local-government/publications/claims-auditing-process/overview

Town of St. Armand – Selected Financial Operations (2017M-142)

Town of St Armand Selected Financial Operations 2017M142

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-st-armand-selected-financial-operations-2017m-142

City of Olean – Budget Review (B1-15-2)

… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … in Cattaraugus County, issued debt totaling $4,300,000 to liquidate the accumulated deficit in the City’s general, … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …

https://www.osc.ny.gov/local-government/audits/city/2015/03/13/city-olean-budget-review-b1-15-2

Obtaining Information about a Member’s Benefits – Divorce and Your Benefits

… Court in the district where the records are located or, for actions within New York State, by a Judge of the Court in …

https://www.osc.ny.gov/retirement/members/divorce/obtaining-information-about-members-benefits

Town of Hempstead Sanitary District Number 14 – Board Oversight (2017M-40)

… Town of Hempstead Sanitary District Number 14 is located in the Town of Hempstead in Nassau County. The District is governed by an elected … the Office of the State Comptroller. Key Recommendations In accordance with General Municipal Law, adopt a code of …

https://www.osc.ny.gov/local-government/audits/district/2017/06/02/town-hempstead-sanitary-district-number-14-board-oversight-2017m-40

Copiague Fire District – Cash Disbursements (2019M-225)

… and cash disbursements were adequately supported and for legitimate District purposes. Key Findings The Board did … paid without an invoice attached to the claims. The checks for 39 payments totaling $141,904 were deposited between one … to those authorized by law and ensure they are presented for audit at the next regular Board meeting. Ensure that the …

https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-cash-disbursements-2019m-225

Chenango Valley Central School District – Budget Review (B4-13-11)

… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … in Broome County, issued debt totaling $3.5 million to liquidate the accumulated deficit in the District’s … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …

https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/chenango-valley-central-school-district-budget-review-b4-13-11

South Mountain Hickory Common School District – Financial Management (2022M-49)

… or $53,000. Allowed surplus fund balance as a percentage of the next year’s appropriations to exceed the 4 percent …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/south-mountain-hickory-common-school-district-financial-management-2022m

Camden Central School District - Claims Audit Process (2019M-124)

… purposes and properly audited and approved before payment. Key Findings We reviewed 91 claims totaling $1.3 … and approve 478 other claims totaling $945,478 before payment. Report the results of the claims auditing process … Ensure no claims, other than those allowed under law, are paid prior to the claims auditor’s audit and …

https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/camden-central-school-district-claims-audit-process-2019m-124

Putnam County – Court and Trust Funds (2017M-221)

… Purpose of Review The purpose of our review was to determine whether County officials have … Surrogate’s Court are responsible for maintaining up-to-date and complete records for court and trust funds and …

https://www.osc.ny.gov/local-government/audits/county/2017/12/01/putnam-county-court-and-trust-funds-2017m-221

Orange County – Court and Trust Funds (2017M-225)

… Purpose of Review The purpose of our review was to determine whether County officials have … Surrogate’s Court are responsible for maintaining up-to-date and complete records for court and trust funds and …

https://www.osc.ny.gov/local-government/audits/county/2017/12/01/orange-county-court-and-trust-funds-2017m-225

Integrity

… Criminal Investigations or Convictions NYS Unified Court System - Office of Court Administration NYS Department of Correctional Services Former and Current … Inmates PACER (Public Access to Court Electronic Records) NYS Attorney General Press Releases NYS Sex Offender Registry …

https://www.osc.ny.gov/state-vendors/vendrep/integrity

State Agencies Bulletin No. 768

… who were appointed after January 1, 2007 (Action of New Hire or Concurrent Hire) and who are still Active on …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/768-2007-year-end-adjustment-members-nys-legislature