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Hicksville Water District – Competitive Quotations (2013M-233)
… Water District is located in the Towns of Oyster Bay and Hempstead, in Nassau County. The District provides …
https://www.osc.ny.gov/local-government/audits/district/2013/10/25/hicksville-water-district-competitive-quotations-2013m-233Town of Lincoln – Financial Management (2013M-245)
… Purpose of Audit The purpose of our audit was to review the Town’s financial … The Town of Lincoln is located in Madison County and has a population of approximately 2,000. The Town is governed by the Town Board which consists of four elected Board …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-lincoln-financial-management-2013m-245Village of Unadilla – Budgeting (2013M-143)
… Purpose of Audit The purpose of our audit was to review the Village’s … is located in Otsego County. The Village is governed by an elected five-member Board of Trustees, which is composed of a Mayor and four Trustees. The Village budgeted …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-unadilla-budgeting-2013m-143Village of Spencerport – Financial Management (2013M-134)
… budgeting practices or the level of unexpended surplus funds to maintain. Although the Board has been provided with … $3.73 million in fund balance for the general and sewer funds, over $2.9 million of this amount was not used. … the Village has accumulated excessive unexpended surplus funds amounting to $833,139 and $522,373 in the general and …
https://www.osc.ny.gov/local-government/audits/village/2013/09/13/village-spencerport-financial-management-2013m-134State Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 180,000 …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-district-auditsTown of Conesus – Justice Court (2013M-140)
… controls established over the Court’s financial activities for the period January 1, 2012, through April 1, 2013. … The Town of Conesus is located in Livingston County and is governed by an elected Town Board, which comprises … also failed to reconcile their bail records to the Clerk’s accounting records, or review the information the Clerk …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-conesus-justice-court-2013m-140Wyandanch Public Library – Oversight of Library Resources (2013M-399)
… Purpose of Audit The purpose of our audit was to assess internal controls over … 30, 2012. Background The Wyandanch Public Library is a School District Public Library that is located in the Town of Babylon in Suffolk County. The Library is governed by a five-member Board of Trustees, elected by Wyandanch …
https://www.osc.ny.gov/local-government/audits/library/2014/11/20/wyandanch-public-library-oversight-library-resources-2013m-399School Districts’ Energy Performance Contracts (2013-MR-1)
… District [pdf] , Fallsburg Central School District [pdf] , Johnson City School District [pdf] , Lansing Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/school-districts-energy-performance-contracts-2013-mr-1Area #9 – Wireless Network – Information Technology Governance
… of wireless technology and security can be found in the Office of the State Comptroller’s publication entitled …
https://www.osc.ny.gov/local-government/publications/it-governance/area-9-wireless-networkNewark Central School District – Financial Condition and Claims Processing (2016M-267)
… the Village of Newark and includes the Town of Arcadia and parts of the Towns of Lyons, Sodus, Palmyra and Marion in Wayne County, along with parts of the Towns of Manchester and Phelps in Ontario …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/newark-central-school-district-financial-condition-and-claims-processingKing Center Charter School – Purchasing (2013M-215)
… Background The King Center Charter School was established in 2000 as the first charter school to open in the City of Buffalo. The School is governed by a Board of Trustees which … expenses total approximately $3.7 million. Key Findings We found that the School’s purchasing policy does not provide …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/king-center-charter-school-purchasing-2013m-215DiNapoli Announces $500 College Savings Sweepstakes
… New York State Comptroller Thomas P. DiNapoli announced today a $500 sweepstakes to help a lucky New Yorker plan ahead for college. Winnings from the …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-announces-500-college-savings-sweepstakesSole Custody Reporting
… Reporting web application will be open for agencies to report reconciled bank account information needed for the … (OSC BFR) at (518) 474-3277 or [email protected] . In addition, agencies are reminded that bank statement … Sole Custody Reporting Application Existing Users Log in to Online Services to get started. If you forgot your …
https://www.osc.ny.gov/state-agencies/guidance/sole-custody-reportingRoosevelt Fire District – Length of Service Award Program (2025M-40)
Determine whether the Roosevelt Fire District District Board of Fire Commissioners Board properly monitored the Districts length of service award program LOSAP
https://www.osc.ny.gov/local-government/audits/fire-district/2025/07/18/roosevelt-fire-district-length-service-award-program-2025m-40Opinion 2001-5
… a reward of up to $1,000 for information leading to the arrest and conviction of individuals for felonies and … dollars, to individuals for information leading to the arrest and conviction of any person or persons for felonies … rewards of up to $1,000 for information leading to the arrest and conviction of individuals for felonies and …
https://www.osc.ny.gov/legal-opinions/opinion-2001-5XIII.4.A Employee Travel Card Reconciliation – XIII. Employee Expense Reimbursement
… but the traveler has already purchased the plane or train ticket, the traveler has up to one year from the purchase date to use the ticket. In these instances, travelers should not reconcile the charges prior to using the ticket; this complies with the OSC travel manual. Disputed …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4a-employee-travel-card-reconciliationUnified Court System Bulletin No. UCS-307
… UCS SLED payment provided the employee: Is in a Security Series title on 04/01/2022; and Has served 120 workdays in the Security Series in the fiscal year for which eligibility is being …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-307-april-2022-unified-court-system-ucs-security-and-lawDiNapoli: New York Must Do More To Reduce Maternal Deaths
… The New York State Department of Health (DOH) needs to do more to ensure maternal deaths and … of race or ethnicity, have access to the highest level of care.” In 2010, New York launched the Maternal Mortality …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-new-york-must-do-more-reduce-maternal-deathsXIV.1 Outstanding Check Outreach and Escheatment – XIV. Special Procedures
… is cashed, or a claim is made to the issuing agency for a replacement check. First class mailings are not required … see Operational Advisory 8 – State Check Outreach . Replacement Checks due to Outreach When an outreach letter is … would see in the normal course of business. Once a replacement check has been requested due to the outreach …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv1-outstanding-check-outreach-and-escheatmentXVI.4.B Tax Revenues – XVI. Financial Reporting
… Policy References: GASB Statement No. 33 – Accounting and Financial Reporting for … and Document Preparation: Tax revenues are classified as a derived tax revenue transaction. Derived tax revenues …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4b-tax-revenues