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Opinion 2001-10
… audited and allowed. The voucher must be accompanied by a statement by the officer whose action gave rise or origin to … that claims must be "certified to be true and correct in a statement signed by or on behalf of the claimant" and that in … S. 5208/A. 5791 of 1982, 1982 New York State Legislative Annual, p 24; see also 1990 Opns St Comp No. 90-9, p 21). …
https://www.osc.ny.gov/legal-opinions/opinion-2001-10State Agencies Bulletin No. 1387
… provided contains accounting data from the position pool as well as SFS chartfield strings mapped on the COA … until the PayServ COA Conversion is completed. Position Pool Conversion Questions Questions regarding the conversion …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1387-new-york-state-payroll-system-payserv-conversion-statewide-financialMaintenance and Inspection of Event Recorder Units (Follow-Up)
… by the New York State Legislature. MTA’s New York City Transit (Transit) is the largest public transportation agency in North … one of the largest in the world. As of August 25, 2021, Transit has 6,455 subway cars that travel over 665 miles of …
https://www.osc.ny.gov/state-agencies/audits/2021/10/21/maintenance-and-inspection-event-recorder-units-followDiNapoli: Former Halfmoon Supervisor Enters Guilty Plea to Two Felony Counts
… announced by State Comptroller Thomas P. DiNapoli with United States Attorney Richard S. Hartunian and Andrew W. … that includes the Federal Bureau of Investigation, the New York Attorney General’s Office, the Internal Revenue Service, …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-former-halfmoon-supervisor-enters-guilty-plea-two-felony-countsTown of Holland - Real Property Tax Exemptions (2018M-232)
… Determine whether select real property tax exemptions are properly supported by adequate documentation. Key … Determine whether select real property tax exemptions are properly supported by adequate documentation …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-holland-real-property-tax-exemptions-2018m-232Town of Eden - Real Property Tax Exemptions (2018M-231)
… on properties with a total assessed value of $7.7 million. The Assessors: Granted or subsequently maintained 20 … obtain annual renewal documentation as required, to ensure the exemptions were in compliance with State or local laws. … C includes our comment on issues raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-eden-real-property-tax-exemptions-2018m-231Former Head of Niagara Falls Housing Authority Pleads Guilty to Stealing Government Funds; Son and Daughter-in-Law Also Convicted
… and was paid more than two times the normal hourly pay rate for one teacher position. The Advantage After School … October 23, 2013, her son was to be paid an hourly rate of $50. During the time period that Allen Cowart was paid a $50 hourly pay rate, he received $11,583 more than he would have, had he …
https://www.osc.ny.gov/press/releases/2017/12/former-head-niagara-falls-housing-authority-pleads-guilty-stealing-government-funds-son-and-daughterElba Central School District - Financial Management (2018M-96)
Elba Central School District Financial Management 2018M96
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/elba-central-school-district-financial-management-2018m-96Roosevelt Union Free School District - Information Technology (2019M-193)
… complete report - pdf] Audit Objective Determine whether District officials established adequate controls to help prevent and properly respond to a malicious attack of the District’s Information Technology (IT) system. Key Findings … Determine whether District officials established adequate controls to help …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/roosevelt-union-free-school-district-information-technology-2019m-193Village of Hempstead -- Budget Review (B7-15-7)
… proposed budget includes the use of $500,000 from the tax stabilization reserve to lessen the real property tax levy. … the proposed budget. Adopt a resolution to use the tax stabilization reserve to lessen the real property tax levy. …
https://www.osc.ny.gov/local-government/audits/village/2015/04/10/village-hempstead-budget-review-b7-15-7Town of Plattsburgh - Real Property Tax Exemption Administration (2018M-163)
… the Town Assessor is properly administering select real property tax exemptions. Key Findings All 23 properties … the Town Assessor is properly administering select real property tax exemptions …
https://www.osc.ny.gov/local-government/audits/town/2018/12/14/town-plattsburgh-real-property-tax-exemption-administration-2018m-163Roscoe Central School District - Cost-effective and Equitable Expenditure Controls (2018M-182)
Determine whether District officials implemented cost-effective and equitable measures to control expenditures and share services.
https://www.osc.ny.gov/files/local-government/audits/pdf/roscoe.pdfCampbell-Savona Central School District – Financial Condition (2015M-42)
… that will not be used. Develop a formal plan indicating how much money will be reserved, how each reserve will be funded and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/05/06/campbell-savona-central-school-district-financial-condition-2015m-42Lakeland Fire District – Travel and Conference Costs (2013M-145)
… audit was to examine the internal controls over travel and conference costs for the period January 1, 2011, to November … for official District business. Update the travel and conference policy and monitor compliance. Review the … audit was to examine the internal controls over travel and conference costs for the period January 1 2011 to November 30 …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/23/lakeland-fire-district-travel-and-conference-costs-2013m-145East Moriches Union Free School District -- Budget Review (B7-16-3)
… of 2006, the State Legislature authorized the District to issue debt totaling $2 million to liquidate the accumulated … all local governments that have been authorized to issue obligations to fund operating deficits to submit to the … the tax levy limit. Key Recommendations This budget review did not contain any recommendations. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/east-moriches-union-free-school-district-budget-review-b7-16-3Ballston Spa Public Library – Donations and Circulation Desk Cash Receipts (2015M-101)
… Library’s internal controls over donations and circulation desk cash receipts for the period June 1, 2013 through … documentation. Remit cash collections from the circulation desk to the Clerk on a timely basis. … Ballston Spa Public Library Donations and Circulation Desk Cash Receipts 2015M101 …
https://www.osc.ny.gov/local-government/audits/library/2015/08/21/ballston-spa-public-library-donations-and-circulation-desk-cash-receipts-2015mGeneral Brown Central School District – Financial Condition (2014M-216)
… period July 1, 2013 through March 31, 2014. Background The General Brown Central School District is located in the Towns … General Brown Central School District Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/24/general-brown-central-school-district-financial-condition-2014m-216DiNapoli Announces State Contract & Payment Actions for October 2014
… for all state agencies and certain contracts for state public authorities and audits all state payments. This … (Fortis Property Group and NYU Health Care). Department of Transportation - Peace Bridge, Buffalo $56.2 million with … easements. Department of Transportation - Rochester Rail Station $29.5 million with The Pike Co. for design and …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-announces-state-contract-payment-actions-october-2014Sachem Central School District – Fund Balance (2017M-151)
… through February 28, 2017. Background The Sachem Central School District is located in the Towns of Brookhaven, Islip … Sachem Central School District Fund Balance 2017M151 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/06/sachem-central-school-district-fund-balance-2017m-151XVI.3.K Interim Reporting – XVI. Financial Reporting
… Section 2900 – Interim Financial Reporting Section 8 of the State Finance Law requires the State Comptroller to prepare certain … will be prepared. Prior Period Adjustment - The effect of a change in an accounting estimate will be reflected in … Section 8 of the State Finance Law requires the State Comptroller to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3k-interim-reporting