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Greater Syracuse Property Development Corporation – Enforcement Mortgages (2017M-39)
… to productive use. Property sales requiring significant renovation or improvement are subject to an enforcement … Monitoring of buyers’ compliance with redevelopment plans was not always timely. Enforcement mortgage property …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/28/greater-syracuse-property-development-corporation-enforcement-mortgagesXIV.4.C Bank Account Reporting and Reconciliations – XIV. Special Procedures
… statement of all balance(s) on deposit in any bank account under the administrative control of any state officer … of the New York State Register to ensure that all bank account and financial institution names are correctly shown. Updates to bank account information should be immediately reported to the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv4c-bank-account-reporting-and-reconciliationsOpinion 2008-4
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … not payable from general fund) PARK DISTRICTS -- Increase and Improvement of Facilities (costs not payable from town … Article 12 of the Town Law authorizes towns, pursuant to a petition process, to establish park districts. 1 Town Law § …
https://www.osc.ny.gov/legal-opinions/opinion-2008-4St. Lawrence County Industrial Development Agency – Project Approval and Monitoring (2021M-151)
… information for 10 approved projects to monitor actual vs. proposed investment. Key Recommendations Develop …
https://www.osc.ny.gov/local-government/audits/county/2021/12/22/st-lawrence-county-industrial-development-agency-project-approval-and-monitoringHamlin Fire Department – Internal Controls Over Financial Activity (2015M-13)
… operations to ensure that assets were safeguarded for the period January 1, 2013 through January 6, 2015. Background The Hamlin Fire Department is a not-for-profit corporation incorporated in 1929, located in the … services to the Towns of Hamlin, Kendall and Clarkson. For 2013, revenues totaled $147,989 and expenditures totaled …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/29/hamlin-fire-department-internal-controls-over-financialTown of Carlton – Town Supervisor’s Fiscal Responsibilities (2017M-263)
… Purpose of Audit The purpose of our audit was to determine whether the Town Supervisor adequately performed … The Supervisor has not submitted an annual accounting to the Board for fiscal years 2015 and 2016 and has not provided the public accountant hired to audit the books and records with adequate …
https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-carlton-town-supervisors-fiscal-responsibilities-2017m-263Retirement System Membership – Forest Rangers Plan
… Special Plan Coverage 1 If you become employed as a forest ranger with the New York State Department of … Retirement System is mandatory. If you were employed as a forest ranger prior to January 1, 1998, to be covered by this … Police and Fire Retirement System by December 31, 1997. “Forest ranger” in this case refers to all persons in the …
https://www.osc.ny.gov/retirement/publications/1864/retirement-system-membershipCUNY Bulletin No. CU-803
… After the first year of service - be in Active pay status for at least 200 working days from January 1 to … November 15 $478.57 Staff Nurse (hourly) Be in Active pay status for at least 914 - 1224 hours from January 1 to November 15 $239.30 Be in Active pay status for at least 1225 – 1714 hours from January 1 to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-803-cuny-2024-uniform-allowance-payment-nursing-titlesCUNY Bulletin No. CU-851
… employees. In addition, a memorandum dated September 30th, 2025 from Carmelo Batista Jr., University Executive Director … of Classified Staff Labor Relations, authorizes the 2025 Uniform Allowance Payment for Nursing Titles. Effective … manually updated in PayServ as necessary. Retirement and Deduction Information: The Uniform Allowance Payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-851-cuny-2025-uniform-allowance-payment-nursing-titlesNeptune Hose Company No. 1 of Dryden, Inc. – Disbursements (2024M-5)
… the expenses were appropriate and increased the risk for inaccurate or improper transactions. Key … Adhere to the Company’s accounting manual. Ensure all disbursements are adequately supported before they are …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/05/17/neptune-hose-company-no-1-dryden-inc-disbursements-2024m-5Vestal Fire Department – Financial Activities (2014M-265)
… internal controls over selected financial activities for the period January 1, 2013 through June 30, 2014. … often disbursed moneys before expenditures were approved for payment. Key Recommendations Ensure that officers are …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/vestal-fire-department-financial-activities-2014m-265Village of South Corning – Clerk-Treasurer’s Records and Reports (2017M-114)
… was to examine the Clerk-Treasurer’s records and reports for the period March 1, 2015 through April 27, 2017. … a five-member Board of Trustees. Budgeted appropriations for the 2017-18 fiscal year total approximately $790,000. Key … the close of the fiscal year. Conduct an audit, or arrange for an audit, of the Clerk-Treasurer’s records and reports on …
https://www.osc.ny.gov/local-government/audits/village/2017/11/17/village-south-corning-clerk-treasurers-records-and-reports-2017m-114Otisco Fire District – Financial Operations (2016M-415)
… reports and ensure District audit requirements were met for the period January 1, 2015 through July 31, 2016. … Board of Fire Commissioners. Budgeted appropriations for 2016 totaled approximately $354,000. Key Findings The … had not filed an annual financial report with OSC for the years 2013 through 2015. The Board did not contract …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/17/otisco-fire-district-financial-operations-2016m-415Clarence Public Library – Audit of Claims (2016M-355)
… to payment and ensure that the Secretary documents the approval of claims in the Board minutes. Adopt a … that checks are signed only after the Board’s audit and approval of claims for payment and discontinue s …
https://www.osc.ny.gov/local-government/audits/library/2016/12/16/clarence-public-library-audit-claims-2016m-355Village of Malverne – Procurement (2017M-16)
… Purpose of Audit The purpose of our audit was to examine the Village’s procurement process for the period … policy. Village officials allowed goods and services to be purchased before authorization from the … in confirming POs (that is, a purchase order prepared after a purchase has been made). Village officials did not …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-malverne-procurement-2017m-16Federal Receipts – Federal Funding and New York
… 2026. Federal Receipts Received by New York State, SFYs 2005 – 2025 Federal Receipts as Share of All Receipts, SFYs 2005 – 2025 Sources: Office of the New York State …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-receiptsOpinion 91-8
… This opinion represents the views of the Office of the State Comptroller at the time it was … Whether the secretarytreasurer of a fire district would have a conflict of interest if he or she were to purchase bonds to be issued by the district …
https://www.osc.ny.gov/legal-opinions/opinion-91-8Town of Hempstead – Budgeting (2021M-169)
… over the four-year audit period for the six major funds reviewed. Town officials failed to monitor the annual …
https://www.osc.ny.gov/local-government/audits/town/2022/02/25/town-hempstead-budgeting-2021m-169Sidney Central School District - Financial Management (2019M-243)
… exceeded its statutory limit in all three fiscal years. After adding back unused appropriated fund balances each year … three fiscal years, ranging from 4.7 percentage points to 8.9 percentage points over the limit. The Board and … Review reserve fund balances and reduce them to reasonable levels, as appropriate, in accordance with …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sidney-central-school-district-financial-management-2019m-243West Babylon Union Free School District – Claims Audit (2024M-62)
… more deficiencies, including confirming purchase orders (POs) (issued after goods or services were received, rather than having POs approved before good or services were acquired) and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/20/west-babylon-union-free-school-district-claims-audit-2024m-62