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Opinion 94-20
… or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- Assessments (special assessment for snow removal) STREETS AND HIGHWAYS -- Snow Removal (special … a special assessment to pay the cost of snow removal in excess of the amounts appropriated, but it may issue …
https://www.osc.ny.gov/legal-opinions/opinion-94-20Village of Middleport – Water and Sewer Rents (2013M-313)
… of our audit was to review the Village’s water and sewer rent activity for the period April 18, 2012 through October … fund accounts. Any individual in the Clerk-Treasurer’s office could handle all aspects of a financial transaction. … for its review. Improve oversight of the Clerk-Treasurer’s office and ensure that incompatible duties within the …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-middleport-water-and-sewer-rents-2013m-313Henry Johnson Charter School – Financial Operations (2014M-214)
… Key Findings The compact contract does not describe in detail the services that the Foundation will provide. The …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/10/31/henry-johnson-charter-school-financial-operations-2014m-214State Comptroller DiNapoli Releases Municipal & School Audits
… Thomas P. DiNapoli today announced the following local government and school audits were issued. Hammondsport … Thomas P DiNapoli today announced the following local government and school audits were issued …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-auditsWading River Fire District – Gasoline Credit Cards (2017M-5)
… 1, 2015 through June 30, 2016. Background The Wading River Fire District is a district corporation of the State, … District is governed by an elected five-member Board of Fire Commissioners. The District’s 2016 general fund budgeted … Wading River Fire District Gasoline Credit Cards 2017M5 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/wading-river-fire-district-gasoline-credit-cards-2017m-5XIII.6 Potential Tax Consequences of Assigning an Incorrect Official Station – XIII. Employee Expense Reimbursement
… station; and Travel between the employee’s place of residence and official station, because this is considered … regardless of where the employee maintains his or her residence. An important purpose of identifying a tax home is … regardless of where the employee maintains his or her residence. The head of an agency designates an employee’s …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii6-potential-tax-consequences-assigning-incorrect-official-stationTuckahoe Union Free School District – Overtime (2023M-53)
… officials ensured overtime was properly approved, accurate and monitored. Key Findings Although overtime was properly … District officials: Did not adopt written policies and procedures for overtime. Overpaid 15 employees a total of … been reduced. Key Recommendations Adopt written policies and procedures that address how and when overtime may be …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/tuckahoe-union-free-school-district-overtime-2023m-53Comptroller DiNapoli Releases Municipal Audits
… , Town of Charleston , Comsewogue Public Library , Endwell Fire District , Lily Dale Volunteer Fire Company , Town of Oneonta Fire District and the Warsaw Fire Department . “In today’s … Town of Charleston Comsewogue Public Library Endwell Fire District Lily Dale Volunteer Fire Company Town of …
https://www.osc.ny.gov/press/releases/2014/02/comptroller-dinapoli-releases-municipal-auditsPortville Central School District - Financial Management (2018M-245)
… complete report - pdf] Audit Objective Determine whether the Board and District officials properly managed fund balance and reserves. Key Findings The Board annually appropriated fund balance that was not … was almost 8 percent of 2018-19 appropriations, exceeding the 4 percent statutory limit by approximately $660,000 or 4 …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/portville-central-school-district-financial-management-2018m-245Travel Advisory No. 12
… Subject : To clarify how to claim reimbursement for mileage using the … Office of the State Comptroller updated Sections XIII.3 – Record Retention – Travel and Expense and XIII.4 – Employee …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/12-gfo-update-xiii3-xiii4-ac-160-ssfs-mileage-detail-pageCity of Yonkers – Budget Review (B18-6-6)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2018-19 fiscal year are … The lack of a contingency fund, along with the decrease in the City’s unassigned fund balance, leaves the City … cuts. Evaluate the expectation of receiving $5 million in specialized State aid and amend it as necessary. Develop a …
https://www.osc.ny.gov/local-government/audits/city/2018/05/18/city-yonkers-budget-review-b18-6-6North Collins Central School District – Information Technology Equipment Inventory (2023M-39)
… items) of unknown cost . Officials could not tell us how much they cost because the District’s inventory records were …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/north-collins-central-school-district-information-technology-equipmentCounty of Rockland – Budget Review (B20-6-13)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … by Orange, Putnam and Westchester counties, was authorized to issue debt not to exceed $96 million to liquidate the accumulated deficit in … The purpose of our budget review was to determine whether the significant revenue and expenditure …
https://www.osc.ny.gov/local-government/audits/county/2020/11/13/county-rockland-budget-review-b20-6-13Town of Moira – Fiscal Oversight and Selected Financial Operations (2016M-350)
… Purpose of Audit The purpose of our audit was to review the Board's oversight of financial operations, the … the Village of Brushton within its borders and has a population of approximately 2,900. The Town, which maintains a Justice Court with two elected Justices, is governed by an …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-moira-fiscal-oversight-and-selected-financial-operations-2016m-350City of Niagara Falls – Financial Management and Information Technology (2013M-47)
… has not developed adequate procedures for data backup and storage, or a comprehensive disaster recovery plan. Key … Establish policies and procedures for data backup and storage, and comprehensive guidelines for disaster recovery. …
https://www.osc.ny.gov/local-government/audits/city/2013/06/04/city-niagara-falls-financial-management-and-information-technology-2013m-47CUNY Bulletin No. CU-837
… Special Wage Payments for Individuals Who Filed for Retirement Social Security Benefits: Per Internal Revenue Service Publication …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-837-professional-staff-congress-psc-part-time-ratificationHate Crime Reporting
… Purpose To determine whether the Division of Criminal Justice … adequately monitors hate crime reporting and takes steps to ensure complete and accurate reporting. The audit covered … To determine whether the Division of Criminal Justice …
https://www.osc.ny.gov/state-agencies/audits/2014/09/25/hate-crime-reportingAccounts Payable Advisory No. 15
… Authorizers, see the Guide to Financial Operations (GFO), Chapter XII, Section 4.B - Certification of Vouchers . … a Voucher Authorizer in OSC’s Contact Database, see the GFO, Chapter XII, Section 4.C - Updating Agency Certifiers . …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/15-voucher-authorizersVillage of Aurora – Treasurer’s Duties and Information Technology (2014M-107)
… Village of Aurora, the home of Wells College, is located in the Town of Ledyard in Cayuga County and has approximately 700 residents. Budget … appropriations for the general, water and sewer funds in 2013-14 were approximately $651,100 funded primarily by …
https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-aurora-treasurers-duties-and-information-technology-2014m-107Constitutional Tax Limits
… The New York State Constitution places a legal limit on the authority of counties, as well as cities and villages, to impose … Training Constitutional Tax Limit Reporting - On Demand Webinar This webinar will provide an overview of the …
https://www.osc.ny.gov/local-government/required-reporting/constitutional-tax-limits