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Herkimer Central School District – Financial Condition (2016M-68)
… or properly manage fund balance. The Board does not have a long-term plan in place but has hired a consultant to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/herkimer-central-school-district-financial-condition-2016m-68Harrisville Central School District – Claims Audit (2016M-215)
… The Harrisville Central School District is located in the Towns of Croghan and Diana in Lewis County and the Towns of Fowler and Pitcairn in St. Lawrence County. The District, which operates one …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/harrisville-central-school-district-claims-audit-2016m-215Town of Chester – Property Tax Exemptions (2016M-325)
… exemptions. Key Recommendations Review all exemptions to verify that they are accurate and to verify that all necessary supporting documentation is …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-chester-property-tax-exemptions-2016m-325Town of Franklin – Financial Operations (2014M-32)
… Town of Franklin is governed by a five-member Town Board and has a population of approximately 2,400 residents. … performs most of the financial duties without oversight and does not ensure that reported balances are accurate. … Ensure that financial duties are properly performed and adequately segregated. File the annual financial report …
https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-franklin-financial-operations-2014m-32Northeastern Clinton Central School District – Transportation State Aid (2024M-47)
… not accurately apply for all applicable transportation aid and was at risk of losing aid totaling $391,494. However, … applications with the State Education Department (SED), and the aid was subsequently approved. Had officials … Key Recommendations Establish procedures for preparing and submitting transportation aid applications. Monitor the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/northeastern-clinton-central-school-district-transportation-state-aidNiagara County – Court and Trust Funds (2015M-228)
… are responsible for safeguarding court and trust funds in their care. Pursuant to a court order, certain assets may … such as surplus moneys from foreclosures. Also, in certain circumstances, funds from estates are entrusted to … Key Finding We identified funds that improperly remained in the Treasurer’s custody that should have been turned over …
https://www.osc.ny.gov/local-government/audits/county/2015/11/13/niagara-county-court-and-trust-funds-2015m-228Operational Advisory No. 24
… Chapter XV – End of Year , regarding needed information and final deadlines pertaining to the end of New York State … should be read in its ENTIRETY, since it contains updated and/or new information on topics such as payroll, uncashed … checks, journal vouchers/entries, revenue deposits, and State payments. For specifics, please visit the Guide to …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/24-fiscal-year-end-2024-25-important-datesFile Your Vendor Responsibility Questionnaire
… online. Filing online is the easiest and fastest way to inform State contracting entities of your business’s … using the same online service. How to get started Log in or enroll in the VendRep System to file or view the …
https://www.osc.ny.gov/state-vendors/vendrep/file-your-vendor-responsibility-questionnaireOpinion 91-1
… L 1953, ch 861, Department of Audit and Control, McKinney's Session Laws of 1953, p 2211). County Law, §408-a … the adoption of local laws on or after September 1, 1953 (1981 Opns St Comp No. 81-109, p 111; 1980 Opns St Comp No. 80-696, unreported; 1976 Opns St Comp …
https://www.osc.ny.gov/legal-opinions/opinion-91-1Unified Court System Bulletin No. UCS-297
… Graded Non-Judicial Employees Bargaining Unit 86, 88, and CT Background Chapter 164 of the Laws of 2017, as amended by … in graded positions in Bargaining Units 86, 88 and CT. In addition, employees must have completed four years or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-297-april-2021-unified-court-system-ucs-judicial-longevity-paymentUnified Court System Bulletin No. UCS-305
… the Laws of 2017, as amended by Chapter 288 of the Laws of 2019, implemented the 2017-2021 Agreement between the Unified Court System of the State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-305-april-2022-unified-court-system-ucs-judicial-longevity-paymentOpinion 92-15
… that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Disability Benefits (payment for … is partially disabled as a result of a line-of-duty injury and an earlier injury incurred outside of county service, the … eligible for benefits under the Workers' Compensation Law, and then under section 207-c, the county is liable under …
https://www.osc.ny.gov/legal-opinions/opinion-92-15Opinion 90-14
… opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no …
https://www.osc.ny.gov/legal-opinions/opinion-90-14State Agencies Bulletin No. 516
… System. To be eligible for the payment, the employee must have been in Active status as a full-time employee in BU 03 … must be in an eligible title on October 1, 2003; and have completed six (6) months of service in an eligible title … must be in an eligible title on October 1, 2004; and have completed six (6) months of service in an eligible title …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/516-csea-2003-and-2004-work-related-clothing-allowances-bargaining-units-03Town of East Hampton – Budget Review (B7-16-14)
… Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating …
https://www.osc.ny.gov/local-government/audits/town/2016/11/02/town-east-hampton-budget-review-b7-16-14Town of Conesville – Long-Term Planning (2016M-314)
… is for the highway fund. Key Findings Town officials have not adopted formal long-term financial or capital plans …
https://www.osc.ny.gov/local-government/audits/town/2016/12/02/town-conesville-long-term-planning-2016m-314Sullivan County – Time and Attendance (2017M-55)
… to review controls over the County’s timekeeping system for the period January 1, 2015 through October 25, 2016. … Background Sullivan County is located in the southeastern part of New York State and has a population of approximately … Department heads are generally exempt from recording their time, and there were 174 workdays when the Director of …
https://www.osc.ny.gov/local-government/audits/county/2017/11/22/sullivan-county-time-and-attendance-2017m-55Town of Maryland - Financial Management (2018M-121)
… which contributed to the surpluses generated. Officials have not developed multiyear financial or capital plans to …
https://www.osc.ny.gov/local-government/audits/town/2018/09/07/town-maryland-financial-management-2018m-121Village of Granville - Financial Condition of the Sewer Fund (2018M-49)
… officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/village/2018/06/29/village-granville-financial-condition-sewer-fund-2018m-49Westchester County Department of Social Services - Contract Monitoring (2018M-35)
… period. The contract agreement with this agency did not have clear guidelines for actions to take upon the agency’s …
https://www.osc.ny.gov/local-government/audits/county/2018/05/18/westchester-county-department-social-services-contract-monitoring-2018m-35