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Archived: Legislative Session 2015 –2016
… / S.5795 (Marcellino) – To provide increased transparency in school district fiscal operations by requiring publication … system and the New York state and local police and fire retirement system (the Retirement System or System) on … designated to receive the annual report setting forth how the monies in certain tax check-off funds were used …
https://www.osc.ny.gov/legislation/archived-legislative-session-2015-2016Housing Trust Fund Corporation – Internal Controls Over and Maximization of Federal Funding for Various Section 8 Housing Programs and the COVID Rent Relief Program (Follow-Up)
… appropriations by Congress to fund the contract. HCR must have both the authority to issue a voucher and the funds … housing subsidies and administrative reserves that could have been used to increase participation throughout the … audit report. Of the report’s four recommendations, two have been implemented, one is partially implemented, and one …
https://www.osc.ny.gov/state-agencies/audits/2024/12/04/housing-trust-fund-corporation-internal-controls-over-and-maximization-federal-fundingOpinion 98-21
… the opinion of this Office that since section 122-b(1) gives a town discretion to offer a particular type of service …
https://www.osc.ny.gov/legal-opinions/opinion-98-21Opinion 90-53
… opinion. INDEPENDENT CONTRACTORS -- Consultants (authority to contract out functions of village assessor); (authority to contract out functions of … express statutory authorization, the governing body of a municipal corporation may contract with private parties for …
https://www.osc.ny.gov/legal-opinions/opinion-90-53New Yorkers in Need: The Housing Insecurity Crisis
… costs, with $23 billion in work needed in apartments to address bathrooms, kitchens, lighting walls, ceilings, … https://doi.org/10.2139/ssrn.2817626 ; and Josh Leopold, Mary Cunningham, Lily Posey, and Tiffany Manuel, “Improving … Renewal, “Eviction,” accessed July 15, 2023, https://hcr.ny.gov/eviction . 35 Chapter 127 of 2020. Protections were …
https://www.osc.ny.gov/reports/new-yorkers-need-housing-insecurity-crisisSlaterville Springs Fire District – Internal Controls Over Financial Operations (2013M-315)
… general fund budget totaled $90,940 for the 2013 fiscal year. Key Findings The Board did not formally adopt a … reports with the Office of the State Comptroller within 60 days of the fiscal year end. Prepare complete monthly reports, which should …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/slaterville-springs-fire-district-internal-controls-over-financialDiNapoli Estimates LIRR Strike Could Cause Up to $50 Million in Economic Loss Daily
… Rail Road (LIRR) strike could cause up to $50 million in lost economic activity each day. “A LIRR strike would cause headaches and financial hardships for riders and businesses. It would also be another … “Both sides must go the extra mile to reach a reasonable settlement so we can avoid the costly impact of a strike and …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-estimates-lirr-strike-could-cause-50-million-economic-loss-dailyAm I Required to Have an Audit?
… for volunteer firefighters are required each year by law to have an audit conducted by an external auditor. A local government that expends $750,000 or more in federally … term "audit" and the depth and involvement of such audits can vary. Governing board members or designated officials …
https://www.osc.ny.gov/local-government/audits/am-i-required-have-auditVested Retirement Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Eligibility You are eligible for a vested retirement benefit if you leave public employment before … their full vested benefits at age 62, or may choose early retirement, between ages 55 and 62, with reduced …
https://www.osc.ny.gov/retirement/publications/1511/vested-retirement-benefitUse of State Appropriations
… Purpose To determine whether the New York Wine and Grape Foundation (Foundation) has spent State funding in compliance with relevant statutory and contractual requirements, including the need to leverage … in Canandaigua, which supports New York State’s wine and grape industry through research, promotion, and …
https://www.osc.ny.gov/state-agencies/audits/2016/06/16/use-state-appropriationsOrange County Community College – Information Technology and Financial Activities (2017M-111)
… Purpose of Audit The purpose of our audit was to examine the College’s controls over … Findings The Board did not adopt adequate IT policies that address appropriate computer use and security or provide …
https://www.osc.ny.gov/local-government/audits/community-college/2017/09/29/orange-county-community-college-information-technology-and-financialHealth Sciences Charter School – Procurement (2013M-211)
… nature and cost of services to be provided to the School. Do not rely on outside service providers for selecting …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/10/25/health-sciences-charter-school-procurement-2013m-211Almond Volunteer Fire Department – Cash Shortage (2014M-113)
… bylaws state that the Treasurer is responsible for all financial activity, they do not detail the Department’s … controls in the Department’s bylaws to help ensure that all cash receipts − including fundraising receipts − are … controls in the Department’s bylaws to help ensure that all cash disbursements are approved prior to payment and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/almond-volunteer-fire-department-cash-shortage-2014m-113South Fallsburg Fire District – Internal Controls Over Financial Operations (2013M-181)
… the 2013 fiscal year. Key Findings While the District does have adequate financial policies, it does not have certain financial procedures in place. The Board has not … fiscal year. Although the Treasurer identifies checks that have cleared the bank, he does not perform proper bank …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/13/south-fallsburg-fire-district-internal-controls-over-financial-operationsOlcott Fire Company, Inc. – Financial Operations (2013M-124)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the … organization which provides fire protection to the Town of Newfane in Niagara County. The Company is governed by a …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/16/olcott-fire-company-inc-financial-operations-2013m-124Lakeland Fire District – Travel and Conference Costs (2013M-145)
… Purpose of Audit The purpose of our audit was to examine the internal controls over travel … The Lakeland Fire District is located in the Town of Islip in Suffolk County. The District is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/23/lakeland-fire-district-travel-and-conference-costs-2013m-145Jericho Fire District – Professional Services (2012M-236)
… did not solicit competition for the services provided by any of the five professionals, who were paid a total of …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/02/01/jericho-fire-district-professional-services-2012m-236Eagle Matt Lee Fire Company Number One Inc. – Financial Operations (2012M-213)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the … Company is a volunteer organization located in the Village of Ballston Spa, in Saratoga County. The Board of Directors, …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/11/eagle-matt-lee-fire-company-number-one-inc-financial-operations-2012m-213Security Over Critical Information Systems
… and student records. The Department is responsible for safeguarding its data and for ensuring the confidentiality, integrity, and availability …
https://www.osc.ny.gov/state-agencies/audits/2017/07/19/security-over-critical-information-systemsEssex County Sheriff’s Department – Internal Controls Over Cash Receipts and Disbursements (2013M-35)
… with the policy. The civil clerk performed virtually all financial duties without sufficient oversight or other … press-numbered receipts are issued in sequence for all bail payments that are received at the jail and all civil office payments that are received in person at the …
https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-sheriffs-department-internal-controls-over-cash-receipts-and