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City of Amsterdam – Budget Review (B20-5-8)
… [ read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the City’s adopted budget for 2020-21. Background Chapter … The purpose of our budget review was to provide an independent evaluation …
https://www.osc.ny.gov/local-government/audits/city/2020/09/25/city-amsterdam-budget-review-b20-5-8Opinion 92-6
… Disclosure is not required under section 803 in the case of an interest in a contract which is not prohibited …
https://www.osc.ny.gov/legal-opinions/opinion-92-6Shelby Volunteer Fire Company – Internal Controls Over Financial Activities (2014M-372)
… audit all claims. The Board has not adopted a code of ethics. Key Recommendations Prepare and provide written … proceedings of the Board. Develop and adopt a code of ethics. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/08/shelby-volunteer-fire-company-internal-controls-over-financialTown of Wilson –Purchasing (2014M-077)
… the Board’s current expectations for procurement activity. When auditing claims, the Board did not ensure that Town … Town officials used State or County contract pricing when making these purchases. The Town purchased a tractor for …
https://www.osc.ny.gov/local-government/audits/town/2014/07/25/town-wilson-purchasing-2014m-077Opinion 89-35
… or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- Procedural Requirements … to exercise the powers of the supervisor); (designation of chief fiscal officer) TOWN SUPERVISOR -- Powers and Duties … TOWN LAW, §§20(3)(b), 29, 34, 124, 125; MUNICIPAL HOME RULE LAW, §§10(1)(ii)(a)(1), 10(1)(ii)(d)(3), 23(2)(f); …
https://www.osc.ny.gov/legal-opinions/opinion-89-35Determination of Residency for Tuition Purposes (Follow-Up)
… Objective The objective of our follow-up was to assess the extent of implementation, as of October 2024, of the four recommendations included in our initial audit report, Determination of Residency for … Policy also establishes proof of residency requirements. To be considered a State resident and receive in-state …
https://www.osc.ny.gov/state-agencies/audits/2025/02/11/determination-residency-tuition-purposes-followBrentwood Volunteer Fire Department – Internal Controls Over Financial Operations (2013M-79)
… rather than the Treasurer, to manage the golf outing bank account and the Department Chief’s bank account, without oversight, and in violation of the bylaws. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/06/14/brentwood-volunteer-fire-department-internal-controls-overCity of Long Beach – Budget Review (B7-14-12)
… budget includes revenue of $9,184,475 for refuse and garbage charges, a 17 percent increase over the 2013-14 … Key Recommendations Ensure that the potential refuse and garbage fee increases and the water and sewer rate increases …
https://www.osc.ny.gov/local-government/audits/city/2014/05/14/city-long-beach-budget-review-b7-14-12Claryville Fire District – Internal Controls Over Financial Operations (2013M-167)
… corporation of the State, distinct and separate from the Town of Neversink located in Sullivan County. The Board of …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/claryville-fire-district-internal-controls-over-financial-operations-2013mOpinion 97 - 12
… of article 18 here, we note that, although there is some case law to the contrary ( People v Pinto , 88 Misc 2d 303, …
https://www.osc.ny.gov/legal-opinions/opinion-97-12Lily Dale Volunteer Fire Company – Internal Controls Over Financial Operations (2013M-336)
… and that Company moneys are safeguarded for the period April 1, 2012 through October 10, 2013. Background The … 2013, the Company deposited approximately $34,000 into its bank accounts. Key Findings The Executive Committee generally … July monthly report. The Treasurer also does not prepare bank reconciliations. Key Recommendations Ensure that the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/lily-dale-volunteer-fire-company-internal-controls-over-financialTown of Clarkson – Budgeting and Board Oversight (2013M-339)
… review the Town’s budgeting practices and Board oversight for the period January 1, 2012 through July 11, 2013. … Findings The Board did not develop policies or procedures for budgeting practices and, as a result, repeatedly adopted budgets with unrealistic estimates for revenues, expenditures and appropriated fund balance. …
https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-clarkson-budgeting-and-board-oversight-2013m-339City of Little Falls – Budget Review (B25-3-9)
… independent evaluation of the City’s tentative budget for 2026. Background Chapter 176 of the Laws of 2025 authorizes … officials did include additional appropriations in the 2026 tentative budget for potential salary and wage … independent evaluation of the Citys tentative budget for 2026 …
https://www.osc.ny.gov/local-government/audits/city/2025/11/20/city-little-falls-budget-review-b25-3-9City of Dunkirk – Budget Review (B24-1-10)
… budget for 2025. Background Chapter 5 6 of the Laws of 2024, Part DD (the City of Dunkirk Fiscal Recovery Act; “Act” … and capital projects fund existing at the close of its 2024 fiscal year. During the effective period of the Act, the … 30 days before the date scheduled for the City Council’s vote on the adoption of the final budget or the last date on …
https://www.osc.ny.gov/local-government/audits/city/2024/11/27/city-dunkirk-budget-review-b24-1-10City of Amsterdam - Budget Review (B22-5-3)
… [ read complete report - pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s proposed budget for 2022-23. Background Chapter 531 of the Laws of 2019 authorizes the City to issue debt not to … The purpose of our budget review was to provide an independent evaluation …
https://www.osc.ny.gov/local-government/audits/city/2022/04/27/city-amsterdam-budget-review-b22-5-3Reporting Through Retirement Online – Legacy Reporting
… December 31, 2015 would appear as 20151231 Registration Number 8 Does not include hyphen All PFRS members’ … A) or 0B (zero B) If member does not have a registration number, he or she should not be reported Social Security … Suffixes such as JR., SR., III, may be included; however, they are not required Member’s First Name 20 Prefixes such as …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/reporting-through-retirement-onlineFulton County Industrial Development Agency – PILOT Program (2014M-291)
… Purpose of Audit The purpose of our audit was to evaluate the IDA’s project monitoring practices for … Background The Fulton County Industrial Development Agency was created in 1970 to further economic development in the …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/05/01/fulton-county-industrial-development-agency-pilot-programTown of Ithaca – Information Technology (2017M-52)
… Purpose of Audit The purpose of our audit was to assess the Town’s IT policies and procedures for the … The Town of Ithaca is located in Tompkins County and has a population of approximately 20,000. The Town is governed by … emergency plan does not specifically include IT procedures to maintain day-to-day operations. Key Recommendations Update …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-ithaca-information-technology-2017m-52Jericho Fire District – Professional Services (2012M-236)
… policy does not require the use of competitive methods when procuring professional services. We reviewed all five … policy to include the use of competitive methods when procuring professional services. Ensure that District …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/02/01/jericho-fire-district-professional-services-2012m-236Caton Volunteer Fire Company, Inc. – Internal Controls Over Financial Activities (2013M-237)
… Purpose of Audit The purpose of our audit was to determine whether Company controls are … The purpose of our audit was to determine whether Company controls are …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/01/caton-volunteer-fire-company-inc-internal-controls-over-financial