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Red Creek Central School District – Financial Management (2020M-75)
Determine whether the Board and District officials adequately managed the Districts financial condition
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/18/red-creek-central-school-district-financial-management-2020m-75Village of Maybrook – Financial Condition (2020M-54)
… Village officials agreed with our recommendations and have initiated or indicated they planned to initiate … The Village’s 2020 projections and our audit work do not factor in the pandemic’s financial effects. …
https://www.osc.ny.gov/local-government/audits/village/2020/07/02/village-maybrook-financial-condition-2020m-54Newsroom
View press releases issued by the Comptrollers Office from the last five years
https://www.osc.ny.gov/pressIX.12.B Federal Responsibility – IX. Federal Grants
… Overall coordination of the Federal Government’s implementation of CMIA was assigned to … Overall coordination of the Federal Governments implementation of CMIA was assigned to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12b-federal-responsibilityAltmar-Parish-Williamstown Central School District - Financial Condition Management (2018M-258)
… Adopt annual budgets that contain realistic estimates for appropriations. Analyze reserve fund balances and ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/08/altmar-parish-williamstown-central-school-district-financial-conditionTown of Westford - Financial Operations Oversight (2018M-196)
… transactions. As a result, the Town incurred $14,541 in excess costs. The Board has not performed an annual audit …
https://www.osc.ny.gov/local-government/audits/town/2019/01/11/town-westford-financial-operations-oversight-2018m-196Unified Court System Bulletin No. UCS-268
… the Flat Rate method. Yonkers Flat Rate Withholding is 1.61135% for Yonkers residents and 0.50% for Yonkers …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-268-prepaid-legal-service-benefit-unified-court-system-ucsDiNapoli Releases Recommendations From Decarbonization Advisory Panel
… first of its kind for a public pension fund, was formed by Gov. Andrew Cuomo and DiNapoli in 2018 and members were …
https://www.osc.ny.gov/press/releases/2019/04/dinapoli-releases-recommendations-decarbonization-advisory-panelCUNY Bulletin No. CU-627
… PL2 District Council 37 has determined that nonresident aliens are eligible to receive this benefit. The Earnings Codes used to process the benefit for nonresident aliens who meet the criteria stated above are as follows: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-627-prepaid-legal-service-benefit-cuny-employeesHalf Hollow Hills Community Library - Fund Balance (2018M-127)
… maintenance of surplus fund balance, how the Board expects to use surplus funds and the timeframe for doing so. As of … funds. Key Recommendations Amend the Library’s policy to address the maintenance of surplus funds, how they will be used and the timeframe for doing so. Develop a plan to use unexpended surplus funds in a manner that benefits the …
https://www.osc.ny.gov/local-government/audits/library/2018/11/09/half-hollow-hills-community-library-fund-balance-2018m-127Monroe County - Financial Condition (2018M-179)
… (Appendix A). 1 Combined funds include the general and road funds and all enterprise funds. …
https://www.osc.ny.gov/local-government/audits/county/2018/12/07/monroe-county-financial-condition-2018m-179Opinion 97-22
… Permissible Uses (financing by county of construction of community college dormitory) COMMUNITY COLLEGES -- Powers and … COUNTIES -- Powers and Duties (financing the cost of community college dormitory) EDUCATION LAW, §§6304, 6306: The county governing board, and not the county community college board of trustees, may authorize the …
https://www.osc.ny.gov/legal-opinions/opinion-97-22Opinion 92-28
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … (disposition of interest on investment of library fund); (time for payment over); (issuance of tax anticipation … taxes) EDUCATION LAW, §259(1); LOCAL FINANCE LAW, §24.00; REAL PROPERTY TAX LAW, §§1322, 1324: (1) Interest earned on …
https://www.osc.ny.gov/legal-opinions/opinion-92-28Opinion 96-10
… FUNDS -- Capital Reserve Fund (transfer into general fund) FIRE DISTRICTS -- Powers and Duties (transfer from capital … general fund prohibited) GENERAL MUNICIPAL LAW, §6-g: A fire district board of commissioners may not authorize the … the unexpended balance of a capital reserve fund into the fire district's general fund. It may, however, authorize a …
https://www.osc.ny.gov/legal-opinions/opinion-96-10Opinion 96-1
… -- State Comptroller Approval (necessity for in Adirondack Park fire district) FIRE DISTRICTS -- Powers and Duties … - need for State Comptroller approval in Adirondack Park) MUNICIPAL FUNDS -- Capital Reserve Fund (necessity for … (need for State Comptroller approval in Adirondack Park fire district) STATE COMPTROLLER -- Approval by (for …
https://www.osc.ny.gov/legal-opinions/opinion-96-1Wantagh Fire District – Payroll (2013M-176)
… 2012. Background The Wantagh Fire District is a district corporation of the State, distinct and separate from the Town … wages. However, although the Board adopted a leave accrual policy, District officials did not enforce the policy’s maximum accumulated leave limits. Four of the six …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/20/wantagh-fire-district-payroll-2013m-176Ellenburg Center No. 15 Fire District – Internal Controls Over Financial Operations (2013M-103)
… had $585,045 (or 99 percent of the District’s total cash on hand) in cash deposits and certificates of deposits at the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/19/ellenburg-center-no-15-fire-district-internal-controls-over-financialSocial Adult Day Services
… Purpose To determine whether State agencies, particularly the New York State Office for the Aging (NYSOFA) and the Department of Health (DOH), are effectively overseeing Social Adult Day Services (SADS) programs to ensure that providers comply … Determine whether State agencies particularly the Office for the Aging and the …
https://www.osc.ny.gov/state-agencies/audits/2015/12/02/social-adult-day-servicesService-Disabled Veteran-Owned Business Program Implementation
… made in implementing the Service-Disabled Veteran-Owned Business (SDVOB) Program. The audit covers the period June 1, … 31, 2015. Background The Service-Disabled Veteran-Owned Business Act (Act) was signed into law on May 12, 2014. The … also created the Division of Service-Disabled Veterans’ Business Development (Division) within OGS to oversee the …
https://www.osc.ny.gov/state-agencies/audits/2016/09/07/service-disabled-veteran-owned-business-program-implementationResponsiveness to Noise Complaints Related to Construction Projects
… Noise Code (Noise Code) and adequately addressed noise complaints related to construction in New York City. Our … June 30, 2016, a total of 90,861 construction noise complaints were called in to New York City’s 311 system. … are the agencies primarily responsible for handling such complaints. The Noise Code states that DEP is responsible to …
https://www.osc.ny.gov/state-agencies/audits/2017/08/31/responsiveness-noise-complaints-related-construction-projects