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Village of Hewlett Neck – Treasurer’s Duties (2022M-159)
… identified by the certified public accountant (CPA) firm retained for the 2019-20 and 2020-21 fiscal years. … financial operations. Implement corrective action to the CPA management letter recommendations. Village officials …
https://www.osc.ny.gov/local-government/audits/village/2023/03/31/village-hewlett-neck-treasurers-duties-2022m-159Opinion 93-20
… or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- Taxes and Assessments … Such a local law would be subject to mandatory referendum in the case of an elective receiver. You ask whether a town, … and collected by him to the credit of the supervisor in or with a bank or trust company designated by the town …
https://www.osc.ny.gov/legal-opinions/opinion-93-20Application Review and Site Permitting for Major Renewable Energy Projects
… should be accounted for, as delays anywhere in the process can significantly increase the total time it can take to permit and construct major renewable energy … operational. A realistic accounting of the total time it can take to site major renewable energy projects would …
https://www.osc.ny.gov/state-agencies/audits/2024/04/24/application-review-and-site-permitting-major-renewable-energy-projectsTown of East Greenbush – Justice Court Operations (2016M-60)
… Purpose of Audit The purpose of our audit was to examine the Court’s financial operations for the … Justice Engle had an overage of $4,370 at the end of our audit period. The Town Comptroller has not conduced an audit … The purpose of our audit was to examine the Courts financial operations for the …
https://www.osc.ny.gov/local-government/audits/justice-court/2016/05/06/town-east-greenbush-justice-court-operations-2016m-60Village of Victor – Financial Management (2015M-166)
… July 8, 2015. Background The Village of Victor is located in the Town of Victor, Ontario County, and has a population … the level of fund balance to maintain, resulting in excessive unrestricted general fund balance. The Board has …
https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-victor-financial-management-2015m-166Gloversville Housing Authority – Selected Financial Operations (2015M-257)
… Background The Gloversville Housing Authority is located in the City of Gloversville, Fulton County. The Authority, which was established in 1963 pursuant to State Public Housing Law, is governed by a seven-member Board of Commissioners. The Authority’s …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/01/15/gloversville-housing-authority-selected-financial-operations-2015m-257Town of Camden – Internal Controls Over Salaries/Benefits and Ambulance Services (2014M-82)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over salaries and … employees. The Board did not include the compensation paid to the Supervisor for services as cemetery official in the … Authorize all salaries, wages and benefits paid to officers and employees. Determine if the position of …
https://www.osc.ny.gov/local-government/audits/town/2014/05/30/town-camden-internal-controls-over-salariesbenefits-and-ambulance-services-2014m-82Opinion 2001-8
… or for the portion of the district not included in any zone. The notice of the public hearing must specify the boundaries of the proposed zone(s), and the items of expense of the district which shall be charged only against the zone(s), or the other respects in which the rates of tax for …
https://www.osc.ny.gov/legal-opinions/opinion-2001-8Get Help - Businesses and Governments
… Access Management (Enrollment) VendRep System - Enroll Now Phone: Weekdays, 8:00 am - 5:00 pm (Eastern Standard Time) … NY 12236 Local governments and Public Authorities can get help with: Annual Financial Reports Assessment Roll … Tax Cap Filing System Tax Data Verification Filing System Phone: 1-866-321-8503 , weekdays, 8:00 am - 4:00 pm Email: …
https://www.osc.ny.gov/online-services/get-help-businesses-and-governmentsXI.9 Intergovernmental Agreements – XI. Procurement and Contract Management
… procurement record requirements and submittal requirements in the Statewide Financial System (SFS) is provided for … AGREEMENTS BETWEEN STATE AGENCIES AND DEPARTMENTS In an opinion dated June 9, 1980 (1980 Op Atty Gen 81), the … separate or distinct legal character apart from the State. In reaching his opinion the Attorney General noted that, in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi9-intergovernmental-agreementsCompliance With the Sewage Pollution Right to Know Act and Monitoring and Enforcement of State Pollutant Discharge Elimination System Permit Requirements
… Objectives To determine if the Department of Environmental Conservation … with the 2013 Sewage Pollution Right to Know Act (Act), and is adequately monitoring and enforcing requirements of … To determine if the Department of Environmental Conservation is ensuring …
https://www.osc.ny.gov/state-agencies/audits/2020/10/19/compliance-sewage-pollution-right-know-act-and-monitoring-and-enforcement-state-pollutantCommon Reporting Errors: From AUD to AFR
In this session, you will learn about common reporting errors made by local governments when completing annual reports and our staff will explain how to correctly report the underlying transactions. The presenters will provide examples of these errors as made in the Annual Update Document (AUD) and
https://www.osc.ny.gov/files/local-government/academy/pdf/common-reporting-errors-aud-afr-12-7-22.pdfMedicaid Program – Mainstream Managed Care Organizations: Administrative Costs Used in Premium Rate Setting
… Purpose To determine whether mainstream managed care organizations (MCOs) are submitting accurate … the administrative costs in determining mainstream managed care premium rates. Our audit covered the period January 1, … are economically disadvantaged and/or have special health care needs. For the State fiscal year ended March 31, 2015, …
https://www.osc.ny.gov/state-agencies/audits/2016/10/13/medicaid-program-mainstream-managed-care-organizations-administrative-costs-used-premiumOrleans Niagara Board of Cooperative Educational Services – Financial Management (2016M-72)
… entity covering the area of 13 component school districts in Orleans and Niagara counties. BOCES, which provides shared services in which component districts participate to enhance their … not statutorily allowed and had approximately $2.4 million in reserves that were not used and did not evidence plans for …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/18/orleans-niagara-board-cooperative-educational-services-financial-management-2016mDiNapoli: Majority of H&R Block Shareholders Want Disclosure of Company's Political Spending
… New York State Comptroller Thomas P. DiNapoli today announced … that a majority of voting shareholders supported the New York State Common Retirement Fund’s request that H&R … Inc. Marriott International Inc. Limited Brands About the New York State Common Retirement Fund The $180.7 billion New …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-majority-hr-block-shareholders-want-disclosure-companys-political-spendingManagement of Cash and Investments
… Purpose To determine whether the Metropolitan Transportation Authority effectively managed … was January 1, 2008 through March 31, 2011. Background The Metropolitan Transportation Authority (MTA) is a public … providing transportation services in and around the New York City metropolitan area. The MTA is governed by a …
https://www.osc.ny.gov/state-agencies/audits/2013/02/13/management-cash-and-investmentsGlobal Concepts Charter School – Cash Disbursements (2017M-126)
… period July 1, 2015 through March 17, 2017. Background The Global Concepts Charter School is located in in the City of … Global Concepts Charter School Cash Disbursements 2017M126 …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/02/global-concepts-charter-school-cash-disbursements-2017m-126DiNapoli Finds Slow Property Tax Growth for Local Governments
… deferred maintenance and capital purchases or cut public services. For example, between FYE 2009 and 2013, counties … year that the Comptroller’s Fiscal Stress Monitoring System has been in place. The system uses standardized indicators to help recognize fiscal …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-finds-slow-property-tax-growth-local-governmentsDiNapoli: NYS Pension Fund Commits $1.3 Billion to Sustainable Investment Program
… State Common Retirement Fund (Fund) committed $1.3 billion to two funds as part of its Sustainable Investments and … the Fund well for the future as the world transitions to a low-carbon economy,” DiNapoli said. “The Fund is a … risks and pursuing opportunities created by efforts to address the climate crisis. These latest commitments will …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-nys-pension-fund-commits-13-billion-sustainable-investment-programRockland Board of Cooperative Educational Services – Administrator Compensation, Financial Management and Purchasing (2017M-60)
Rockland Board of Cooperative Educational Services Administrator Compensation Financial Management and Purchasing 2017M60
https://www.osc.ny.gov/local-government/audits/boces/2017/12/15/rockland-board-cooperative-educational-services-administrator-compensation