Search
Cost-Saving Ideas: Reviewing Your Revenue Collection Process
… Finance Officers Association Recommended Practices: GFOA Best Practice - Use of Lockbox Services [pdf] GFOA Best Practice - Accepting Payment Cards and Selection of Payment Card Service Providers [pdf] GFOA Best Practice - Electronic Payment and Collection Systems …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-reviewing-your-revenue-collection-processBaldwin Fire District - Credit Card and Travel Expenditures (2018M-27)
… an additional $1,095 for meals even though they received meal per diem allowances prior to the trip. Key … and necessary. Seek reimbursement for all unnecessary meal expenditures and all personal expenses. Ensure that … with our recommendations and indicated they have taken, or plan to take, corrective action … Baldwin Fire District …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/06/08/baldwin-fire-district-credit-card-and-travel-expenditures-2018m-27Retiree Annual Statement
… We mail printed Statements by the end of February. Email Delivery (Online Availability): We make Statements … Get Your Statement To view, save or print your Statement: Sign in to Retirement Online . Look under My Account Summary … button. If Retirement System is blank, click Look Up icon and select ERS or PFRS from dialog box. Click Look Up …
https://www.osc.ny.gov/retirement/retirees/retiree-annual-statementEastport Fire District – Procurement (2025M-50)
… (District) Board of Commissioners (Board) seek competition for the procurement of goods and services? Audit Period … fire district (district) purchases should be made in the best interest of the taxpayers. One method for ensuring that … services are procured in the most economical way, in the best interests of the taxpayers. In addition, the District …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/09/05/eastport-fire-district-procurement-2025m-50Wallkill Fire District – Inappropriate Payments and Purchase (2015M-39)
… a district corporation of the State, distinct and separate from the Town, and is governed by an elected five-member …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/01/08/wallkill-fire-district-inappropriate-payments-and-purchase-2015m-39Compliance With the Safe Schools Against Violence in Education Act
… accurately reporting statistics on crime and incidents to the State Education Department (Department). We also assessed … 16, 2014. Background The Safe Schools Against Violence in Education Act (SAVE Act) was enacted in July 2000 to … incident records for seven schools for the 2011-12 school year. We identified 935 unreported VADIR incidents, which …
https://www.osc.ny.gov/state-agencies/audits/2015/01/13/compliance-safe-schools-against-violence-education-actState Contract and Payment Actions in June
… with Lancaster Development & Tully Construction Co. LLC for bridge, highway and culvert rehabilitation on I-88 in … Route 5 in Erie County. $5.6 million with Garnet River LLC to help the department decommission its existing …
https://www.osc.ny.gov/press/releases/2020/07/state-contract-and-payment-actions-juneComptroller DiNapoli and A.G. Schneiderman Announce Indictment of Former West Ghent Volunteer Fire Company Treasurer for Allegedly Embezzling Fire Company Money
… According to the Indictment and papers filed in court today, Cesternino is alleged to have used her position … and the Attorney General's Public Integrity Bureau. This case is the latest joint investigation under the Operation … is presumed innocent unless and until proven guilty in a court of law. Since taking office in 2007, DiNapoli has …
https://www.osc.ny.gov/press/releases/2017/04/comptroller-dinapoli-and-ag-schneiderman-announce-indictment-former-west-ghent-volunteer-fire-companyOpinion 93-26
… at the time it was rendered. The opinion may no longer represent those views if, among other things, there … in the opinion. AMBULANCE DISTRICTS -- Fees (authority to impose to offset ambulance district costs) AMBULANCE … has formed an ambulance district and contracted with a not-for-profit corporation for the provision of personnel to …
https://www.osc.ny.gov/legal-opinions/opinion-93-26Applying for Benefits – State Correction Officers and Security Hospital Treatment Assistants Plan
… Officers and Security Hospital Treatment Asst Plan info for ERS Tier 3 5 and 6 members under Article 14CO Applying for Benefits …
https://www.osc.ny.gov/retirement/publications/1526/applying-benefitsResources and Responsibilities: New York State’s Environmental Funding
… of certain public water systems across the State. The discovery, at a DEC-regulated facility, led to legislation …
https://www.osc.ny.gov/reports/resources-and-responsibilities-new-york-states-environmental-fundingCayuga County Soil and Water Conservation District – Information Technology Governance (2020M-118)
Determine whether Cayuga County Soil and Water Conservation District (District) officials adequately safeguarded information technology (IT) assets.
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/cayuga-county-soil-and-water-2020-118.pdfSouth Farmingdale Fire District - Financial Condition and Leave Benefits (2018M-29)
… by the Board. Key Recommendations Use surplus funds as a financing source for funding one-time expenditures, funding … individual contract or collective bargaining agreement (CBA). Except as specified in Appendix A, District officials … comments on the issues raised in the District’s response letter. … South Farmingdale Fire District Financial Condition …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/05/25/south-farmingdale-fire-district-financial-condition-and-leave-benefitsSafety of Seized Dogs
… the humane care of seized dogs and inspect municipal dog shelters outside of New York City. The Law mandates that a … services. As of June 30, 2017, the Department oversaw 294 shelters and 599 Officers. The Law sets specific time frames that shelters must hold seized dogs, known as the redemption …
https://www.osc.ny.gov/state-agencies/audits/2018/04/16/safety-seized-dogsCopiague Fire – Mechanic Shop Operations (2021M-93)
Determine whether the Copiague Fire District (District) Board of Fire Commissioners (Board) and District officials adequately monitored the mechanic shop’s (Shop’s) financial condition and safeguarded District assets.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/copiague-2021-93.pdfOpinion 97-7
… This opinion represents the views of the Office of the State Comptroller at the time … funds from the county treasurer to the State Comptroller does not make the State the owner of such funds but rather … to pay claims for such funds without a court order where the amount of the claim is less than $1500 where the …
https://www.osc.ny.gov/legal-opinions/opinion-97-7State Agencies Bulletin No. 1129
… of action required to ensure that payroll earnings charges are properly transmitted to SFS and posted to the General … PayServ with a weekly file of all CAS Cost Centers that are active, have been properly mapped in SFS, have valid … 1, 2012, Agencies need to review this list and determine what action is required. If the Cost Center is still required …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1129-updates-cost-centers-statewide-financial-system-sfs-and-payserv-accountUnited HealthCare – Empire Plan Drug Rebate Revenue (Follow-Up)
… status of the recommendation made in our audit report, United HealthCare: Empire Plan Drug Rebate Revenue (2016-S-7). …
https://www.osc.ny.gov/state-agencies/audits/2017/05/15/united-healthcare-empire-plan-drug-rebate-revenue-followProperty Tax Freeze Credit
… the PTF Credit in 2014, homeowners must receive the STAR property tax exemption (i.e., the property must be the … either the homeowner or property was not eligible for the STAR property tax exemption. This includes out-of-state …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/property-tax-freeze-creditState Contract and Payment Actions in September
… In September, the Office of the State Comptroller approved … on these contracts and payments is available at Open Book New York . Major Contracts Approved Office of the Attorney …
https://www.osc.ny.gov/press/releases/2022/10/state-contract-and-payment-actions-september