Search
Margaretville Central School District – Financial Management (2020M-46)
Determine whether the Board and District officials effectively managed fund balance.
https://www.osc.ny.gov/files/local-government/audits/pdf/margaretville-2020-46.pdfYorkshire-Pioneer Central School District – Financial Management (2020M-42)
Determine whether the Board and District officials properly managed fund balance.
https://www.osc.ny.gov/files/local-government/audits/pdf/yorkshire-pioneer-2020-42.pdfLGAC - 2019-20 Mission Statement and Measurements
2019-20 Measurement Report of the New York Local Government Assistance Corporation
https://www.osc.ny.gov/files/debt/pdf/lgac-performance-measurement-2019-20.pdfCuba-Rushford Central School District - Financial Management (2020M-7)
Determine whether the Board and District officials properly managed fund balance.
https://www.osc.ny.gov/files/local-government/audits/pdf/cuba-rushford-2020-07.pdfTown of Philipstown - Board Oversight of Water Billing Operations (2019M-43)
Determine whether the Board provided proper oversight of water billing operations.
https://www.osc.ny.gov/files/local-government/audits/pdf/philipstown-43.pdfVillage of Muttontown - Board Oversight (2018M-251)
Determine whether the Board provided adequate oversight of Village financial operations.
https://www.osc.ny.gov/files/local-government/audits/pdf/muttontown.pdfVillage of Canastota - Board Oversight (2018M-256)
Determine whether the Board and Village officials properly oversee financial activity.
https://www.osc.ny.gov/files/local-government/audits/pdf/canastota-256.pdfAkorn Letter on Death Penalty Drugs
Akorn's objection to the use of its drugs for capital punishment.
https://www.osc.ny.gov/files/press/pdf/akorn-letter.pdfCUNY Bulletin No. CU-461
… Purpose To inform agencies of the steps the Office of the State Comptroller (OSC) will take to apply the … in Excludable Transit Benefits. Background The enactment of Section 203 of the American Taxpayer Relief Act (ATRA) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-461-retroactive-pre-tax-transit-adjustmentLakeville No. 2 Fire District – Oversight of Financial Operations (2013M-25)
… Findings District officials did not ensure that District funds were expended in the best interest of taxpayers or as …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/17/lakeville-no-2-fire-district-oversight-financial-operations-2013m-25Halfmoon-Waterford Fire District No. 1 – Internal Controls Over Financial Operations (2013M-71)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of … from the Towns of Halfmoon and Waterford, and located in Saratoga County. The Board of Fire Commissioners consists … for the 2013 fiscal year. Key Findings The Board did not provide adequate oversight of District financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/03/halfmoon-waterford-fire-district-no-1-internal-controls-over-financialC.H. Evans Hook and Ladder Company No. 3 – Missing Funds (2013M-194)
… report to the governing body, or prepare monthly bank reconciliations. Key Recommendations Seek reimbursement …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/01/ch-evans-hook-and-ladder-company-no-3-missing-funds-2013m-194Bloomingburg Fire Company #1 – Disbursements (2013M-83)
… of the payments. Key Recommendations Only pay bills after being ordered to do so by the Company. Only approve …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/28/bloomingburg-fire-company-1-disbursements-2013m-83Town of Walton – Incompatible Duties (2016M-309)
… July 26, 2016. Background The Town of Walton is located in Delaware County and has a population of approximately … maintain the financial records or appoint a bookkeeper who does not have incompatible duties, such as those of the Town …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-walton-incompatible-duties-2016m-309Town of Rensselaerville – Claims Auditing (2016M-244)
… Purpose of Audit The purpose of our audit was to examine the review the Town’s claims audit process for the period …
https://www.osc.ny.gov/local-government/audits/town/2016/10/07/town-rensselaerville-claims-auditing-2016m-244State Agencies Bulletin No. 1230
… through December 31, 2012. Also, as a result of ATRA, the IRS released additional annual inflation adjustments for the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1230-retroactive-pre-tax-transit-adjustmentOpinion 98-10
… or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- Pre-emption (funding town … the town pursuant to a contract with the village. This is in reply to your letter concerning a contract between a town … to remove snow and ice from streets and sidewalks in any village within the town, repair streets and sidewalks …
https://www.osc.ny.gov/legal-opinions/opinion-98-10State Agencies Bulletin No. 734
… to Bargaining Unit 61 effective 6/28/07. Effective Date(s) Administration paychecks dated 7/25/07 Background Due to … of the Laws of 2007 which implements the agreement between New York State and Council 82 provided for salary increases and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/734-return-certain-arbitration-eligible-employees-bargaining-units-31-and-61IX.7.A Funds – IX. Federal Grants
… Given the functionality within the SFS, the need for the creation and/or maintenance of funds for individual grants or common grant purposes is decreasing. … capabilities are not adversely impacted. The need for the establishment of a new fund in SFS is rare. Requests …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7a-fundsTown of Middlefield – Budgeting (2015M-109)
… Board consistently adopted unrealistic budgets and relied on one-time revenues to fund operations. The Board did not … sound budgets which reduce the Town’s reliance on one-time revenues, such as fund balance, as a financing …
https://www.osc.ny.gov/local-government/audits/town/2015/08/14/town-middlefield-budgeting-2015m-109