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Town of West Seneca – Audit Follow-Up (2019M-195-F)
… that the Town Board (Board) did not properly plan and manage the capital project and was not fully transparent … outlining revenues and expenditures was maintained in the accounting records. The audit included four recommendations … the Town Supervisor (Supervisor). The Board is responsible for the general management and oversight of the Town’s …
https://www.osc.ny.gov/local-government/audits/town/2025/04/18/town-west-seneca-audit-follow-2019m-195-fBecoming Eligible for a Benefit – New Career Plan for ERS Tier 1 Members
… … New Career Plan information for ERS Tier 1 members covered by Sections 75h and 75i Becoming Eligible for a Benefit …
https://www.osc.ny.gov/retirement/publications/1504/becoming-eligible-benefitBecoming Eligible for a Benefit – Career Plan for ERS Tier 1 Members
… … Career Plan information for ERS Tier 1 members covered by Sections 75f and 75g Becoming Eligible for a Benefit …
https://www.osc.ny.gov/retirement/publications/1503/becoming-eligible-benefitBecoming Eligible for a Benefit – Career Plan for ERS Tier 2 Members
… … Career Plan information for ERS Tier 2 members covered by Sections 75f and 75g Becoming Eligible for a Benefit …
https://www.osc.ny.gov/retirement/publications/1508/becoming-eligible-benefitOverview – XI. Procurement and Contract Management
… The requirement for prior approval by the Office of the State Comptroller (OSC) of a contract involving consideration … Vendor ID. In addition, they must be registered in the New York State Customer File and assigned a Customer ID. It is …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi7-overviewManagement of Indoor Air Quality for Individuals With Asthma (Follow-Up)
… and is responsible for a high number of missed school and/or workdays. According to the Centers for Disease Control and … According to the CDC, people with moderate-to-severe or uncontrolled asthma are more likely to be hospitalized … evaluation of the HNP to determine program effectiveness or performed any evaluations of LHDs as outlined in the …
https://www.osc.ny.gov/state-agencies/audits/2024/09/09/management-indoor-air-quality-individuals-asthma-followAdult-Use Cannabis (AUC)
… cities, towns and villages. For Counties and NYC OSC will deposit AUC tax revenue for counties and New York City into … and update the location code to OSCAUCDIST. If you do not have a SFS Vendor Self-Service account, contact …
https://www.osc.ny.gov/local-government/resources/adult-use-cannabis-aucOpinion 89-11
… or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt … expend foreign fire insurance tax moneys to rent a room in which to meet, if the meetings are for the purpose of … and bear a close relationship to the commonly understood meaning of the language used in that act. April 4, 1989 Earle …
https://www.osc.ny.gov/legal-opinions/opinion-89-11Cohoes Housing Authority – Internal Controls Over Payroll (2013M-373)
… Administrator performed all payroll functions with little or no supervision. There is inadequate oversight of the … pay rates for part-time employees in either a policy or by resolution. Key Recommendations Segregate duties …
https://www.osc.ny.gov/local-government/audits/city/2014/03/07/cohoes-housing-authority-internal-controls-over-payroll-2013m-373Examples from GASB Statement 34 - Statement of Net Assets
… GASB Statement 34 included in this bulletin, copyright by the Governmental Accounting Standards Board, 401 Merritt 7, …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-net-assetsVillage of Depew – Internal Controls Over Capital Projects (2013M-29)
… the Village properly recorded capital project activity for the period June 1, 2006, to October 12, 2012. Background … four Trustees and a Mayor. The Village’s expenditures for the 2011-12 fiscal year totaled approximately $12.4 … Findings We found significant problems with the accounting for and reporting of capital project activity and the use of …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-depew-internal-controls-over-capital-projects-2013m-29Opinion 2011-1
… This opinion represents the views of the Office of the State Comptroller at the time it was … to serve as staff of not-for-profit corporations) GENERAL MUNICIPAL LAW § 858 (7), (9), (17): An industrial development … in the IDA. The IDA has entered into variously titled "services agreements" with each of the development …
https://www.osc.ny.gov/legal-opinions/opinion-2011-1Becoming Eligible for a Benefit – New Career Plan for ERS Tier 2 Members
… … New Career Plan information for ERS Tier 2 members covered by Sections 75h and 75i Becoming Eligible for a Benefit …
https://www.osc.ny.gov/retirement/publications/1509/becoming-eligible-benefitEnforcement of Article 19-A of the Vehicle and Traffic Law
… driving test; behind-the-wheel tests; and written or oral exams testing the driver’s knowledge of the rules of … the Program. Using the Department’s non-government vehicle registration data, we identified 311 non-enrolled entities … detailed guidance that clearly explains which entities are required to comply with the Law. Develop a process to …
https://www.osc.ny.gov/state-agencies/audits/2019/02/07/enforcement-article-19-vehicle-and-traffic-lawCity of Ogdensburg - Payroll Processing – (2014M-207)
… purpose of our audit was to review internal controls over payroll processing for the period January 1, 2013 through … City officials did not ensure that internal controls over payroll processing provided for adequate segregation of …
https://www.osc.ny.gov/local-government/audits/city/2014/09/26/city-ogdensburg-payroll-processing-2014m-207VII.1 State Revenues Overview – VII. State Revenues and Appropriated Loan Receivables
… Bank Accounts) or remitted directly to the Department of Tax and Finance – Division of Treasury (DTF – Treasury) for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii1-state-revenues-overviewChestertown Volunteer Fire Company – Financial Operations (2017M-1)
… and submitted to the Board or to the Office of the State Comptroller. The Board did not establish and implement …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/06/16/chestertown-volunteer-fire-company-financial-operations-2017mTown of Kendall – Justice Court (2013M-130)
… 26, 2013. Background The Town of Kendall is located in Orleans County, has a population of approximately 2,700. … not properly recorded. The Justices did not ensure that cases were properly reported to the Department of Motor … bail and partial payment records. Scofflaw pending cases regularly and review balance due and pending cases …
https://www.osc.ny.gov/local-government/audits/town/2013/08/02/town-kendall-justice-court-2013m-130City of Watervliet – Financial Condition (2017M-230)
… Purpose of Audit The purpose of our audit was to determine whether the Council adopted realistic budgets … monitored financial operations and took appropriate action to maintain the City’s fiscal stability for the period … 2014 through 2016. The Council did not receive budget-to-actual reports on a regular basis, and accounting records …
https://www.osc.ny.gov/local-government/audits/city/2018/02/09/city-watervliet-financial-condition-2017m-230Unified Court System Bulletin No. UCS-80
… OSC’s automatic Uniform Allowance Payment processing and Time Entry procedures. Affected Employees Eligible … an eligible title on November 30, 2004 and Active on the payroll (including Paid Leave of Absence), on Workers’ Compensation Disability Leave ( WDL ), Military …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-80-december-2004-uniform-allowance-payment