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Property Tax Cap Overview of the Role of the Office of the State Comptroller
Property Tax Cap Overview of the Role of the Office of the State Comptroller
https://www.osc.ny.gov/files/local-government/property-tax-cap/pdf/overview.pdfOpinion 2008-5
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … General Municipal Law § 209-d is permissive in nature, it is evident that there is no statutory requirement that any … to the fire company. In the absence of any such direction, it is our opinion that it is for the parties to the contract, …
https://www.osc.ny.gov/legal-opinions/opinion-2008-5City of Corning – Misappropriation of Finance Department Cash Receipts (2014M-140)
… process for the period July 1, 2012 through March 27, 2014. Background The City of Corning is located in Steuben …
https://www.osc.ny.gov/local-government/audits/city/2014/08/13/city-corning-misappropriation-finance-department-cash-receipts-2014m-140Village of Granville - Financial Condition of the Sewer Fund (2018M-49)
… resulting in operating deficits and a deficit fund balance of $36,539 as of May 31, 2017. The general, water and sewer fund all … deficit. Adopt a fund balance policy to govern the level of fund balance to be maintained in each of the Village’s … Village of Granville Financial Condition of the Sewer Fund 2018M49 …
https://www.osc.ny.gov/local-government/audits/village/2018/06/29/village-granville-financial-condition-sewer-fund-2018m-49Department of Social Services – Monitoring of Service Provider Agreements (2016-MS-1)
… sufficient documentation. The Departments are required by New York State Social Services Law (Law) to use …
https://www.osc.ny.gov/local-government/audits/county/2016/07/19/department-social-services-monitoring-service-provider-agreements-2016-ms-1Security and Effectiveness of the Department of Labor’s Unemployment Insurance System
… Purpose To determine whether the Department of Labor’s (Department) Unemployment Insurance System is … and available to continue critical processing in the event of a disaster or mishap that disables normal processing. This … September 23, 2014. Background The New York State Office of Information Technology Services (ITS) was established in …
https://www.osc.ny.gov/state-agencies/audits/2015/02/24/security-and-effectiveness-department-labors-unemployment-insurance-systemSecurity and Effectiveness of Division of Criminal Justice Services’ Core Systems
… Purpose To determine whether the Division of Criminal Justice Services’ (Division) selected core … and available to continue processing in the event of a disaster or mishap that disables normal processing. This … October 22, 2014. Background The New York State Office of Information Technology Services (ITS) was established in …
https://www.osc.ny.gov/state-agencies/audits/2015/02/24/security-and-effectiveness-division-criminal-justice-services-core-systemsTown of Marion – Misappropriation of Justice Court Cash Collections (2023M-149)
… – pdf] Audit Objective Determine whether the Justices and Town of Marion (Town) Board provided adequate oversight of the … Determine whether the Justices and Town of Marion Town Board provided adequate oversight of the …
https://www.osc.ny.gov/local-government/audits/town/2024/01/26/town-marion-misappropriation-justice-court-cash-collections-2023m-149Village of Johnson City – Oversight of Justice Court Operations (2015M-29)
… five-member Board of Trustees, operates a Justice Court with one Justice and one Acting Justice. During our audit …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/06/05/village-johnson-city-oversight-justice-court-operations-2015m-29IX.12.P Annual Schedule of Expenditures of Federal and Non-Cash Awards – IX. Federal Grants
… also includes Federal financial assistance programs that do not have cash receipts and disbursements posted in the … in the annual TSA (Treasury State Agreement) because they do not involve the transfer of funds between the Federal and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12p-annual-schedule-expenditures-federal-and-non-cash-awardsTown of White Creek – Board Oversight of Financial Activities (2013M-64)
… Purpose of Audit The purpose of our audit was to determine if Town officials provided … January 1, 2011, to September 30, 2012. Background The Town of White Creek is located in Washington County and has a … Town of White Creek Board Oversight of Financial Activities …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-white-creek-board-oversight-financial-activities-2013m-64Village of Montgomery – Board Oversight of the Treasurer’s Office (2021M-50)
… complete report - pdf ] Audit Objective Determine whether the Village of Montgomery (Village) Board of Trustees (Board) provided adequate oversight of the Treasurer’s office financial operations. Key Findings The Board did not provide adequate oversight of the …
https://www.osc.ny.gov/local-government/audits/village/2021/07/23/village-montgomery-board-oversight-treasurers-office-2021m-50Village of Herrings – Financial Operations and Sale of Land (2013M-41)
… properly monitored the Village’s financial operations for the period June 1, 2011, to September 30, 2012. Background The Village of Herrings is located in … Board consists of a Mayor and two trustees, all elected for two-year terms. Budgeted appropriations for the fiscal …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-herrings-financial-operations-and-sale-land-2013m-41Town of Boonville – Claims Auditing and Conflict of Interest (2014M-373)
… was to review the claims audit process and to determine if there were any conflicts of interest for the period January … was to review the claims audit process and to determine if there were any conflicts of interest for the period January 1 …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-boonville-claims-auditing-and-conflict-interest-2014m-373Town of Philipstown - Board Oversight of Water Billing Operations (2019M-43)
… Determine whether the Board provided proper oversight of water billing operations. Key Finding The Board did not provide proper oversight over the water clerk or segregate her duties. Key Recommendations Segregate the water clerk’s incompatible duties or design compensating …
https://www.osc.ny.gov/local-government/audits/town/2019/05/24/town-philipstown-board-oversight-water-billing-operations-2019m-43Town of Fishkill – Apparent Misappropriation of Senior Center Funds (2013M-246)
… $383,957, respectively. Key Findings Although the former Director properly accounted for some Department funds, she … with the Center’s operations. The day before the former Director officially retired, $21,526 of unsecured cash … would be remitted to the Town Comptroller. The former Director opened an unauthorized bank account in 2004 which …
https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-fishkill-apparent-misappropriation-senior-center-funds-2013m-246City of Lockport – Budget Review (B20-1-9)
… [ read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation … succeeding fiscal year. Key Findings Based on the results of our review, except for matters described in this letter, … The purpose of our budget review was to provide an independent evaluation …
https://www.osc.ny.gov/local-government/audits/city/2020/11/06/city-lockport-budget-review-b20-1-9Town of Decatur – Disbursement Oversight and Accounting Records and Reports (2020M-87)
… records and reports. File AUDs and tax cap forms in a timely manner. …
https://www.osc.ny.gov/local-government/audits/town/2020/11/06/town-decatur-disbursement-oversight-and-accounting-records-and-reports-2020m-87Post-Retirement Reporting
… required by law to: Report when a NYSLRS retiree exceeds the earnings limit during the current calendar year. Annually report all public … contractors/consultants) who were on payroll during the previous calendar year. If you submitted your December … that employ public retirees report to NYSLRS through the PostRetirement Reporting program …
https://www.osc.ny.gov/retirement/employers/post-retirement-reportingOpinion 95-15
… of any tax refunded shall be a charge upon each "municipal corporation" or "special district" to the extent any taxes of the municipal corporation or special district are refunded. The term "tax … in a manner which will work hardship or injustice (see, e.g., Freeman v Kiamesha Concord Inc. , 76 Misc 2d 915, 351 …
https://www.osc.ny.gov/legal-opinions/opinion-95-15