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Town 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.pdfFuel Purchases
… Purpose To determine whether the whether the Rochester-Genesee Regional Transportation Authority … 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-purchasesState Agencies Bulletin No. 1838
… agencies that position pools and/or chartfield strings in PayServ may require updates for lapsing. Affected Employees Agencies with appropriations … See attachment: June 30, 2020 Lapsing Chartfield Strings in Payserv Agency Actions Agencies must ensure that any …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1838-updating-payserv-chartfield-strings-june-lapsing-eventsBecoming Eligible for a Benefit – State Correction Officers and Security Hospital Treatment Assistants Plan
… 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
… You may retire at any age after completing 25 years of En-Con police service, or you may qualify for a service retirement if you reach age 60 before having served 25 years as an En-Con police …
https://www.osc.ny.gov/retirement/publications/1822/becoming-eligible-benefitTown of Lindley – Justice Court (2017M-270)
… reported and remitted in an accurate and timely manner for the period January 1, 2016 through November 2, 2017. … a Justice Court with two Justices. Court revenues for 2016 totaled $587,978. Key Findings Monthly bank … Motor Vehicle (DMV) reporting errors and tickets eligible for referral to DMV’s Scofflaw Program. … Town of Lindley …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/03/16/town-lindley-justice-court-2017m-270Cherry 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.pdfLyndon 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-132XII.5.A Selecting the Appropriate Voucher Style – XII. Expenditures
… SECTION OVERVIEW AND POLICIES Business Units must select the appropriate voucher style when entering payments in the Statewide Financial System (SFS). Process and Document …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5a-selecting-appropriate-voucher-styleOpinion 2000-5
… This opinion represents the views of the Office of the State Comptroller at the time it was … Surplus moneys originally raised and appropriated by a town for town highway snow and ice removal may not be paid … reserve fund established pursuant to section six-d or to a tax stabilization reserve fund established pursuant to …
https://www.osc.ny.gov/legal-opinions/opinion-2000-5City of Little Falls – Financial Condition Audit Follow-Up (2021M-54-F)
… City of Little Falls’ (City’s) progress, as of March 2024, in implementing our recommendations in the audit report released in June 2021. Background The City, located in Herkimer …
https://www.osc.ny.gov/local-government/audits/city/2024/07/03/city-little-falls-financial-condition-audit-follow-2021m-54-fOpinion 2000-7
… a contract ( Dykeman v Symonds , 85 Misc 2d 289, 380 NYS2d 567 affd 54 AD2d 159, 388 NYS2d 422; 1988 Opns St Comp No. …
https://www.osc.ny.gov/legal-opinions/opinion-2000-7State Comptroller DiNapoli Releases Municipal Audits
… Fire Company , Town of Ithaca and the Town of Smithtown . "In today's fiscal climate, budget transparency and … to provide taxpayers the assurance that their money is being spent appropriately and effectively." Chestertown … and file an annual report of foreign fire insurance funds. In addition, the board did not establish and implement …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli Appoints Nelson Sheingold as Counsel to the Comptroller
… effect in early March. He will direct all legal affairs for the Office of the State Comptroller and continue to lead … Since 2011, Sheingold was deputy comptroller and counsel for Investigations. He spearheaded DiNapoli’s initiative to … tackle a wide variety of challenges ranging from the retirement system, state and local governments to procurement …
https://www.osc.ny.gov/press/releases/2019/02/dinapoli-appoints-nelson-sheingold-counsel-comptrollerRecent 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-brooklynBolton Central School District - Fund Balance Management (2018M-249)
… Adopt annual budgets that include reasonable estimates for appropriations and the amount of fund balance that will be used to fund operations based on historical trends or other relevant information. Reduce …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/bolton-central-school-district-fund-balance-management-2018m-249Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services (BOCES) – Multiyear Planning and Software Management Audit Follow Up (2016M-249-F)
… – pdf] Purpose of Audit The purpose of our review was to assess the Ontario-Seneca-Yates-Cayuga-Wayne BOCES’ … districts in an eight-county region and is governed by a nine-member Board of Education (Board) that is elected by …
https://www.osc.ny.gov/local-government/audits/boces/2023/03/10/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-boces