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Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … by adding specific language specifying who is responsible for approving bills for payment and reviewing the treasurer’s work. Town of Rush …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-audits-1Becoming Eligible for a Benefit – State Correction Officers and Security Hospital Treatment Assistants Plan
… … State Correction Officers and Security Hospital Treatment Asst Plan info for ERS Tier 1 and 2 members under Section 89 Becoming Eligible for a Benefit …
https://www.osc.ny.gov/retirement/publications/1525/becoming-eligible-benefitBecoming Eligible for a Benefit – En-Con Police Officers Plan
… 25 years of En-Con police service, or you may qualify for a service retirement if you reach age 60 before having … even if you leave public employment. 1 Tier 1, 2, 3 and 5 members who are off public payroll may collect a … 1 Updated 10/22 … EnCon Police Officers Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section 383b …
https://www.osc.ny.gov/retirement/publications/1822/becoming-eligible-benefitOpinion 2004-2
… This opinion represents the views of the Office of the State Comptroller at the time it was … contract between the vendor and the town is permissible under article 18 and the code of ethics is silent, the board … least of all where matters involve questions of what is proper conduct for a municipal officer … Of course, …
https://www.osc.ny.gov/legal-opinions/opinion-2004-2Shelter Island Union Free School District - Fund Balance (2020M-23)
… operations during this time. The unemployment insurance reserve was overfunded and the employee benefit accrued liability reserve was not established by Board resolution. District … used to fund operations. Review the unemployment insurance reserve and determine whether the balance is necessary and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/24/shelter-island-union-free-school-district-fund-balance-2020m-23Town of Lindley – Justice Court (2017M-270)
… receipts were collected, deposited, recorded, reported and remitted in an accurate and timely manner for the period January 1, 2016 through November 2, 2017. … Key Recommendations Perform a periodic review of all Court accounting records, including the reconciliation of cash …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/03/16/town-lindley-justice-court-2017m-270Town of Parma - Real Property Tax Exemptions Administration (2018M-223)
Determine whether the Assessor properly administered select real property tax exemptions.
https://www.osc.ny.gov/files/local-government/audits/pdf/parma.pdfTown of Lyons - Real Property Tax Exemptions Administration (2018M-216)
Determine whether the Assessor properly administered select real property tax exemptions.
https://www.osc.ny.gov/files/local-government/audits/pdf/lyons.pdfTown of Bath - Real Property Tax Exemptions Administration (2018M-209)
Determine whether the Assessor properly administered select real property tax exemptions.
https://www.osc.ny.gov/files/local-government/audits/pdf/bath.pdfTown of Milo - Real Property Tax Exemption Administration (2018M-210)
Determine whether the Assessor properly administered select real property tax exemptions.
https://www.osc.ny.gov/files/local-government/audits/pdf/milo.pdfTown of Moravia - Real Property Tax Exemptions Administration (2018M-215)
Determine whether the Assessor properly administered select real property tax exemptions.
https://www.osc.ny.gov/files/local-government/audits/pdf/moravia.pdfOpinion 2000-5
… issues discussed in the opinion. MUNICIPAL FUNDS -- Snow and Ice Removal and Road Repair Reserve Fund (transfer of … moneys originally raised and appropriated by a town for town highway snow and ice removal may not be paid into a … collected for the purchase, repair and custody of certain equipment, tools and implements; and (4) the amount of money …
https://www.osc.ny.gov/legal-opinions/opinion-2000-5State Agencies Bulletin No. 1838
… of this bulletin is to inform agencies that position pools and/or chartfield strings in PayServ may require updates for lapsing. Affected Employees Agencies with appropriations … Section Representative in OSC’s Bureau of State Accounting Operations to have this information corrected in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1838-updating-payserv-chartfield-strings-june-lapsing-eventsCity of Little Falls – Financial Condition Audit Follow-Up (2021M-54-F)
… located in Herkimer County, is governed by its charter and State and local laws. The City Council (Council) … and eight elected aldermen. The Council is responsible for the overall management and oversight of City operations, … City money and is responsible for maintaining the City’s accounting records. Results of Review Based on our limited …
https://www.osc.ny.gov/local-government/audits/city/2024/07/03/city-little-falls-financial-condition-audit-follow-2021m-54-fCherry Valley Fire District - Board Oversight (2019M-141)
Determine whether the Board properly established reserve funds, equitably billed for fire protection services, ensured the Treasurer prepared and filed records
https://www.osc.ny.gov/files/local-government/audits/pdf/cherry-valley-2019-141_0.pdfXII.5.A Selecting the Appropriate Voucher Style – XII. Expenditures
… the appropriate voucher style when entering payments in the Statewide Financial System (SFS). Process and Document … Business Units should only use the voucher styles listed in the chart below. “Reversal,” “Register,” and “Third Party” … and ChartFields is critical to reconciling PCard charges in SFS. Prepaid vouchers remain unreconciled until applied to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5a-selecting-appropriate-voucher-styleState Comptroller DiNapoli Releases Municipal Audits
… Fire Company , Town of Ithaca and the Town of Smithtown . "In today's fiscal climate, budget transparency and … and file an annual report of foreign fire insurance funds. In addition, the board did not establish and implement … However, auditors found improvement opportunities in some areas were still needed. Town of Smithtown – …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-municipal-audits-0Fuel Purchases
… the correct type of fuel, paying the proper amount for the fuel purchased, receiving the correct amount of fuel, … Authority had separate agreements with four counties, a school district, and a private company to supply fuel to its six …
https://www.osc.ny.gov/state-agencies/audits/2015/02/27/fuel-purchasesLyndon Fire District – Disbursements (2022M-132)
… controls. Become familiar with the resources listed in Appendix C of this report for training opportunities. …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/lyndon-fire-district-disbursements-2022m-132Recent Trends and Impact of COVID-19 in Brooklyn
… as of March 23, 2022, and $2.0 billion was committed for payment. 17 A total of $1.7 billion was paid out to all State …
https://www.osc.ny.gov/reports/osdc/recent-trends-and-impact-covid-19-brooklyn