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Farmingdale Union Free School District – Financial Condition (2016M-235)
… our audit was to review the District’s financial condition for the period July 1, 2014 through February 29, 2016. … The Farmingdale Union Free School District is located in the Towns of Oyster Bay in Nassau County and Babylon in Suffolk County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/farmingdale-union-free-school-district-financial-condition-2016m-235Copiague Union Free School District - Information Technology (2023M-150)
… user accounts and financial software access controls. As a result, data and personal, private and sensitive … information (PPSI) accessible by those accounts were at a greater risk for unauthorized access, misuse or loss. In addition to sensitive information technology (IT) control …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/copiague-union-free-school-district-information-technology-2023m-150Town of Glen - Water and Sewer Operations (2023M-167)
… and review monthly billing reports and review and approve all adjustments made to customer accounts. Record payments …
https://www.osc.ny.gov/local-government/audits/town/2024/03/29/town-glen-water-and-sewer-operations-2023m-167Village of Cato – Water Financial Operations (2023M-145)
… a cost of approximately $20,000), or 9.4 million gallons, is considered unauthorized non-revenue water or lost water. …
https://www.osc.ny.gov/local-government/audits/village/2024/03/22/village-cato-water-financial-operations-2023m-145Town of Bergen – Town Supervisor (2024M-30)
… manner, it was not accurate. The Supervisor: Approved bank reconciliations without determining whether they were … Board for audit. Compare accounting records with monthly bank reconciliations. Obtain timely reimbursement for Library …
https://www.osc.ny.gov/local-government/audits/town/2024/06/14/town-bergen-town-supervisor-2024m-30Randolph Academy Union Free School District – Capital Asset Inventory Records (2024M-98)
… inventory records but was unfamiliar with the requirements of, and did not comply with, the District’s capital asset policy. As a result, of the 90 capital assets with a total purchase cost of approximately $93,000 that we selected for review, four …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/randolph-academy-union-free-school-district-capital-asset-inventoryVillage of Riverside – Clerk-Treasurers' Records and Reports (2024M-107)
… of Taxation and Finance (NYSDTF), which could result in the Village paying fines and penalties. Recommendations … complete and accurate accounting records and reports in a timely manner. Village officials generally agreed with … action. Appendix B includes our comment on an issue raised in the response. … Determine whether the Village of Riverside …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-riverside-clerk-treasurers-records-and-reports-2024m-107Electronic Documents Submission System (EDSS)
… the Authorizer’s Online Services account with the New York State Office of the State Comptroller (OSC). Online … Virgin Islands 1-866-370-4672 Local Within the Albany, NY area: 518-408-4672 Email ITServiceDesk@osc.ny.gov Mail …
https://www.osc.ny.gov/state-agencies/contracts/electronic-documents-submission-system-edssDiNapoli: School District Tax Levy Cap at 2%
… in 2012, limits annual tax levy increases to the lesser of the rate of inflation or 2% with certain exceptions. The law also … services efficiently as they face the difficult task of managing costs that continue to rise.” The 2% allowable …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-school-district-tax-levy-cap-at-two-percentFiscal Stress Monitoring System Statistics
Office of the New York State Comptroller Fiscal Stress Monitoring System
https://www.osc.ny.gov/local-government/fiscal-monitoring/fiscal-stress-monitoring-system-statisticsWallace Volunteer Fire Department – Board Oversight (2024M-125)
… The membership did not follow their bylaws and elect a five-member Board of Directors or a financial secretary, and the President did not appoint … and members as required, and did not have a system for recording all receipts and disbursements. The President …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/03/14/wallace-volunteer-fire-department-board-oversight-2024m-125Town of Rutland – Water and Sewer Charges (2025M-30)
… report – pdf] Audit Objective Determine whether the Town of Rutland (Town) Town Clerk (Clerk) properly billed water … bill water and sewer charges. We identified a total of $8,823 in billing errors that resulted in $4,634 in … to customer accounts and $4,189 in undercharges. Of 81 customer account billing adjustments tested for 2022 …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-water-and-sewer-charges-2025m-30Roslyn Union Free School District – Information Technology Equipment Inventory Records (2024M-91)
… IT equipment or maintain sufficiently detailed, up-to-date inventory records. The IT inventory list included at … The fixed asset report did not contain serial numbers for 435 devices; complete descriptions, including … recorded for each device. We reviewed 60 IT devices to confirm the devices were properly inventoried and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/02/21/roslyn-union-free-school-district-information-technology-equipmentGreenwood Lake Union Free School District – Audit Follow-Up (2021M-147-F)
… District’s (District’s) progress, as of February 2025, in implementing our recommendations in the audit report Greenwood Lake Union Free School District … – Procurement and Claims Processing (2021M-147), released in December 2021. The audit determined that District …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/greenwood-lake-union-free-school-district-audit-follow-2021m-147-fOpinion 2001-15
… means individual or citizen; compare Town Law §209-e[3], which authorizes "owners of taxable real property", …
https://www.osc.ny.gov/legal-opinions/opinion-2001-15Unified Court System Bulletin No. UCS-333
… Pursuant to Article 7-B, Section 220 of the New York State Judiciary Law and the agreement between the Chief Administrative Judge and the Office of the State Comptroller, the total regular earnings received by …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-333-2023-year-end-adjustment-judges-and-justices-unified-courtUnified Court System Bulletin No. UCS-294
… Basis Code are affected. Background Pursuant to Article 7-B, Section 220 of the Judiciary Law and the agreement … a judicial position with a Pay Basis Code of LEG on 12/27/2019 or later Judges or Justices who were returned to the … by 366 and round to seven (7) decimal places. Multiply the result from Step #2 by the Judge’s or Justice’s Annual salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-294-2020-year-end-adjustment-judges-and-justices-unified-courtOpinion 2011-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … such employment, as being eligible for membership in the New York State and Local Employees' Retirement System. For the …
https://www.osc.ny.gov/legal-opinions/opinion-2011-1Opinion 89-40
… for wages lost because the commissioner was subpoenaed to testify in a case in which the fire district was the … and, in that capacity, eligible for reimbursement pursuant to General Municipal Law, §72-o. (2) A volunteer officer or … may not be reimbursed for actual lost wages pursuant to General Municipal Law, §72-o. You ask whether a fire …
https://www.osc.ny.gov/legal-opinions/opinion-89-40State Agencies Bulletin No. 2285
… the New York State Senate and New York State Assembly payroll offices of OSC’s automatic processing of the 2024 … In addition, if a Member on the Assembly Special Allowance payroll has an allowance change during the year, the total … Department 04320 Members of the Assembly Special Allowance payroll who serve all or part of the year and are active on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2285-2024-year-end-adjustment-members-nys-legislature