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Town of Hornellsville – Financial Management (2025M-102)
… fund balance? Audit Period January 1, 2022 – August 6, 2025 Understanding the Audit Area A key measure of a town’s … financial policies, such as those for fund balance. As of December 31, 2024, the Town’s fund balances totaled approximately $2 million. Audit Summary The Board did not effectively manage the Town’s fund …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-hornellsville-financial-management-2025m-102Claims for Deceased Owners and Estates
… What You Should Know To claim lost money belonging to a deceased … we have reviewed your claim. All items that appear online are at least $20 or one share of stock. How to Prove … a representative to administer the decedent's estate, even if all other matters have been settled, only that …
https://www.osc.ny.gov/unclaimed-funds/claimants/claims-deceased-owners-and-estatesOpinion 90-31
… This opinion represents the views of the Office of the State Comptroller at the time it was … to General Municipal Law, §353-a must act by majority vote of the whole committee. The participating towns may not, … pursuant to General Municipal Law 353a consisting of the supervisors of the seven participating towns must act by …
https://www.osc.ny.gov/legal-opinions/opinion-90-31State Contract and Payment Actions in March
… In March, the Office of the State Comptroller approved 1,696 … for remediation at the Saranac Lake Gas Company facility in Franklin County. $1.1 million with General Roofing … LLC for roof rehabilitation at the DEC Training Academy in Oswego County. Office of General Services – Design & …
https://www.osc.ny.gov/press/releases/2021/04/state-contract-and-payment-actions-marchVillage of South Glens Falls – Audit Follow-Up (2014M-102-F)
… Background The Village of South Glens Falls is located in Saratoga County, has a population of approximately 3,500 and is … totaled approximately $4.2 million, funded primarily with real property taxes, sales tax, and water and sewer rents. …
https://www.osc.ny.gov/local-government/audits/village/2016/05/06/village-south-glens-falls-audit-follow-2014m-102-fState Contract and Payment Actions in February
… space in Albany County. $4.3 million with Studio City Holdings for marketing, advertising and public relations … – Procurement Services $61 million with The Remi Group LLC for the statewide Equipment Maintenance Program. $8.5 … Fund $3.6 million with LeChase Construction Services LLC to repair masonry and replace windows at SUNY Delhi. …
https://www.osc.ny.gov/press/releases/2021/03/state-contract-and-payment-actions-februaryWyandanch Union Free School District - Budget Review (B19-7-1)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the adopted 2017-18 and 2018-19 budgets, and the proposed … The purpose of our budget review was to provide an …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/wyandanch-union-free-school-district-budget-review-b19-7-1Get Help
… Filing System VendRep System - Enroll Now Proceed to Login … Information on where to get help related to Online Services …
https://www.osc.ny.gov/online-services/get-helpLocal Government Data
… Download annual financial data spreadsheets by class of local government and year. Use Open Book New York to …
https://www.osc.ny.gov/local-government/dataXII.10.C Verifying Vendor Licenses, Certifications, Registrations, Insurance, and Qualifications – XII. Expenditures
… Section Overview and Policies: The purpose of this section is to remind Business Units to verify vendor qualifications prior to … the Charities Registration database to verify a charitable corporation's registration and filing status. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10c-verifying-vendor-licenses-certifications-registrations-insurance-and-qualificationsTown of Webb Union Free School District – Financial Management (2022M-53)
… Webb Union Free School District (District) Board (Board) and District officials adopted realistic budgets and properly managed fund balance in accordance with statute. Key Findings The Board and District officials did not adopt realistic budgets and … of Webb Union Free School District District Board Board and District officials adopted realistic budgets and properly …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/town-webb-union-free-school-district-financial-management-2022m-53Rockland County - Sale of Estate Real Property (2019M-233)
Determine whether the Acting Public Administrator disposed of estate real property in accordance with Office of Public Administrator guidelines.
https://www.osc.ny.gov/files/local-government/audits/pdf/rockland-2019-233.pdfReporting of Billboard Income (Follow-Up)
To determine the extent of implementation of the five recommendations included in our initial report Reporting of Billboard Income 2011N2
https://www.osc.ny.gov/state-agencies/audits/2016/11/04/reporting-billboard-income-followOpinion 99-4
… are authorized generally to "convey" unneeded real property (see, e.g., County Law, §215[5,6]; Town Law, … corporations and fire districts to make gifts of unneeded real property to another municipal corporation or fire … p 1; 1986 Opns St Comp No. 86-22, p 37, gift of municipal money to an IDA; 1982 Opns St Comp No. 82-342, p 434; 1982 …
https://www.osc.ny.gov/legal-opinions/opinion-99-4Jamestown City School District – Fund Balance and Reserves (2022M-97)
… and District officials: Maintained surplus fund balance in excess of the 4 percent statutory limit and annually … annual average of $6.5 million (8 percent), which resulted in annual operating surpluses and increased fund balance by … fiscal years. Could not demonstrate that the balances in five reserves, totaling approximately $8.7 million, were …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/23/jamestown-city-school-district-fund-balance-and-reserves-2022m-97Friendship Central School District – Fund Balance and Reserves (2022M-55)
… (Board) and District officials properly managed fund balance and reserves. Key Findings The Board and District officials did not properly manage fund balance and reserves. As a result, real property taxes were … This made it appear the District needed to use fund balance and reserves to close projected budget gaps. However, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/22/friendship-central-school-district-fund-balance-and-reserves-2022m-55Norwood-Norfolk Central School District – Financial Management (2022M-129)
… surplus fund balance was $1.7 million, $0.7 million or 2.9 percentage points over the limit. Surplus fund balance must … range by $1.6 million to $2.1 million. Did not use $0.9 million restricted in a debt reserve to pay related debt as …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/norwood-norfolk-central-school-district-financial-management-2022m-129Sherburne-Earlville Central School District – Financial Management (2024M-61)
… officials are not presenting the District’s spending plan in a transparent and meaningful manner to taxpayers. In … the Board and District officials improve their financial management practices. Except as noted in Appendix A, District …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-financial-management-2024m-61Brockport Central School District - Financial Management (2023M-107)
… gaps. However, the District incurred operating surpluses in each of those five years, totaling $20.9 million. The … totaling $24.5 million that were not needed or used in many years, and the debt reserve in the debt service fund had $700,000 in unidentified money …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/12/brockport-central-school-district-financial-management-2023m-107Opinion 88-12
… agreement) MUNICIPAL COOPERATION -- Refuse and Garbage (joint refuse collection services) -- Competitive Bidding … a cooperative or contract basis, or for the provision of a joint service. A "joint service" is defined to mean the joint … for making contributions for retirement, social security, health insurance, workers' compensation and other similar …
https://www.osc.ny.gov/legal-opinions/opinion-88-12