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Jefferson County Industrial Development Agency – Audit Follow-Up (2020M-70-F)
… ] [ read complete 2020 report – pdf ] Purpose of Review The purpose of our review was to assess the Jefferson County Industrial Development Agency’s (JCIDA) … The purpose of our review was to assess the Jefferson County …
https://www.osc.ny.gov/local-government/audits/county/2024/11/15/jefferson-county-industrial-development-agency-audit-follow-2020m-70-fRavena-Coeymans-Selkirk Central School District – Extra-Classroom Activity Funds and Admissions (2020M-169)
… oversight of ECA and admission event collections. ECA club collections and disbursements and sporting event …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/01/ravena-coeymans-selkirk-central-school-district-extra-classroom-activityVendor File Advisory No. 12
… Guidance: Effective July 1, 2022, the Vendor Management Unit will no longer accept paper forms to update vendor information. Agencies must instruct vendors to use the Vendor Self-Service Portal to update their legal name, … Using the Vendor SelfService Portal to Update Vendor Information …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/12-updates-vendor-informationDiNapoli: Former Town Clerk Arrested in Mayfield Theft
… than $35,000 in property taxes, dog licensing and other fees. Ms. Hart pocketed more than $27,000 in property taxes by misappropriating penalty fees which should have gone to the town. Hart's monthly … however, that Hart kept over $8,000 of the dog licensing fees and other fees. Comptroller DiNapoli's investigation was …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-former-town-clerk-arrested-mayfield-theftLicensing and Monitoring of Proprietary Schools
… in New York State. For both initial (two-year) and renewal (four-year) license applications, and annually once licensed, schools are … position. For example: 47 of the 103 (46 percent) initial license applications that the Bureau approved between January …
https://www.osc.ny.gov/state-agencies/audits/2021/01/21/licensing-and-monitoring-proprietary-schoolsAssessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the State Fiscal Year Ended March 31, 2024
… motor vehicles driven in New York State possess adequate insurance coverage, or are financially secure, to compensate those … that issue policies or contracts of automotive bodily injury insurance. We performed certain procedures, which were …
https://www.osc.ny.gov/state-agencies/audits/2025/02/25/assessable-expenses-administering-motor-vehicle-financial-security-act-and-motor-vehicleAssessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the State Fiscal Year Ended March 31, 2022
… motor vehicles driven in New York State possess adequate insurance coverage, or are financially secure, to compensate those … that issue policies or contracts of automotive bodily injury insurance. We performed certain procedures, which were …
https://www.osc.ny.gov/state-agencies/audits/2022/11/16/assessable-expenses-administering-motor-vehicle-financial-security-act-and-motor-vehicleAssessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the State Fiscal Year Ended March 31, 2023
… motor vehicles driven in New York State possess adequate insurance coverage, or are financially secure, to compensate those … that issue policies or contracts of automotive bodily injury insurance. We performed certain procedures, which were …
https://www.osc.ny.gov/state-agencies/audits/2024/01/26/assessable-expenses-administering-motor-vehicle-financial-security-act-and-motor-vehicleFormer Perry Ambulance Service Manager Pleads Guilty To Larceny
… from December 2014 to August 2017. Conaway, 50, of Silver Springs, was released after her first court appearance …
https://www.osc.ny.gov/press/releases/2020/01/former-perry-ambulance-service-manager-pleads-guilty-larcenyOpinion 95-3
… TAX -- Distribution (calculation of amount set aside for county or educational purposes when cities and county levy the same tax); (allocation of amount not set aside for county or educational purposes when cities and county levy … Concerning the proper distribution of county sales tax revenue when the county and several cities …
https://www.osc.ny.gov/legal-opinions/opinion-95-3DiNapoli: Tax Cap at Two Percent for 2019
… for local governments with fiscal years that close on Dec. 31 will be capped at 2 percent for the 2019 fiscal year, … fiscal years, municipalities with a fiscal year ending on Dec. 31 had their levy growth capped at less than 2 percent. … for local governments with fiscal years that close on Dec 31 will be capped at 2 percent for the 2019 fiscal year …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-tax-cap-two-percent-2019DiNapoli Statement on Legislation Restoring Contract Review Authority
… money is also a deterrent to those who might try to game the system. “I want to thank State Senator Elijah …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-statement-legislation-restoring-contract-review-authorityWest Genesee Central School District – Segregation of Duties (2016M-303)
… period July 1, 2014 through March 31, 2016. Background The West Genesee Central School District is located in the Towns … West Genesee Central School District Segregation of Duties …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/west-genesee-central-school-district-segregation-duties-2016m-303Wallace Fire District – Board Oversight (2024M-126)
Determine whether the Wallace Fire District District Board of Fire Commissioners Board provided adequate oversight of the Districts financial operations
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/wallace-fire-district-board-oversight-2024m-126Town of North Collins - Recreation Department Cash Receipts (2020M-68)
… fees that ranged from $80 to $130 per person totaling $640 to $1,040. The Co-Director’s child attended the …
https://www.osc.ny.gov/local-government/audits/town/2020/07/24/town-north-collins-recreation-department-cash-receipts-2020m-68Accounts Payable Advisory No. 3
… Subject: Selecting the Correct Address Sequence Vendors that provide goods and services … accounts. The Statewide Financial System may have multiple Address Sequences associated with a Vendor ID. While some vendors have a single default address which will accept all payments for a vendor, others …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/3-address-sequenceOpinion 94-29
… LAW AND RULES, §8022; FAMILY COURT ACT, §1118: The fee provisions of CPLR, §8022 are applicable to appeals from … requested an opinion regarding the applicability of the fee provisions of Civil Practice Law and Rules (CPLR), … spouse. You have asked whether an exemption from the fee imposed by section 8022(b) would be justified in view of …
https://www.osc.ny.gov/legal-opinions/opinion-94-29Opinion 91-57
… of those moneys in a separate fund (see also 1987 Opns St Comp No. 87-49, p 76; 1986 Opns St Comp No. 86-54, p 86). This Office has expressed the … may be deposited in a single bank account (1981 Opns St Comp No. 81-341, p 373; 1971 Opns St Comp No. 71-291, …
https://www.osc.ny.gov/legal-opinions/opinion-91-57City of Olean Housing Authority – Board Oversight (2016M-93)
… Purpose of Audit The purpose of our audit was to evaluate Board oversight of certain financial activities for the period July 1, 2013 … City of Olean Housing Authority Board Oversight 2016M93 …
https://www.osc.ny.gov/local-government/audits/city/2016/07/29/city-olean-housing-authority-board-oversight-2016m-93What Is a Claim? – Improving the Effectiveness of Your Claims Auditing Process
… Basically, a claim is a demand presented for the payment of money due for goods … by the local government or school district, so long as it is properly itemized and provides all the information, … for audit. Using a standard claim form as a cover sheet is desirable because required information is presented in a …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/what-claim