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Rockland County – Budget Review (B6-13-22)
… the significant revenue and expenditure projections in the County’s proposed budget for the 2014 fiscal year are … totaling $96,000,000 to liquidate the cumulative deficit in the County’s general fund for the fiscal year ending … that the significant revenue and expenditure projections in the County’s proposed budget are reasonable. The proposed …
https://www.osc.ny.gov/local-government/audits/county/2013/11/25/rockland-county-budget-review-b6-13-22Gouverneur Central School District – Financial Management (2016M-351)
… in Jefferson County and the Towns of DeKalb, Edwards, Fowler, Gouverneur, Hermon, Macomb, Pitcarin and Rossie in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/gouverneur-central-school-district-financial-management-2016m-351Attica Central School District – Financial Management (2016M-127)
… 2012 through March 18, 2016. Background The Attica Central School District is located in the Towns of Attica, … Attica Central School District Financial Management 2016M127 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/attica-central-school-district-financial-management-2016m-127Town of Conesus – Justice Court (2013M-140)
… The Town of Conesus is located in Livingston County and is governed by an elected Town Board, which comprises four Council members and the Town Supervisor. The Town collected approximately $16,800 in fines and surcharges during the 2012 fiscal year. Key Findings Our …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-conesus-justice-court-2013m-140Opinion 89-4
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICT OF INTEREST -- Banking Transactions … who is a director of a bank has a prohibited interest in the designation of the bank as a town depository unless the exception in General Municipal Law, §802(1)(a) applies. The exception …
https://www.osc.ny.gov/legal-opinions/opinion-89-4Model Code of Ethics for Local Governments - Frequently Asked Questions
… Print PDF Version Must all provisions of the Model Code of Ethics for Local Governments (“Model Code”) be adopted by … to be a guide for a municipality to develop a code of ethics to meet its own circumstances. However, pursuant to … Model Code of Ethics for Local Governments Frequently Asked Questions …
https://www.osc.ny.gov/local-government/publications/model-code-ethics-local-governments-frequently-asked-questionsAudit of the Tuition Reimbursement Account for the Five Fiscal Years Ended March 31, 2018
… refund when they are enrolled in a post-secondary private school licensed by the State Education Department (Department), or in a business school registered with the Department, that closes before … Supervision Account (SA) to support Bureau of Proprietary School Supervision (Bureau) operations. The Bureau monitors …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/audit-tuition-reimbursement-account-five-fiscal-years-ended-march-31-2018Yorkshire-Pioneer Central School District – Financial Management (2015M-352)
… Freedom, Machias and Yorkshire in Cattaraugus County; Holland and Sardinia in Erie County; and Centerville in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/yorkshire-pioneer-central-school-district-financial-management-2015m-352Town of Leicester – Financial Management (2025M-2)
… audit ( Budgeting and Financial Oversight (2015M-158), released November 2015), adopt written fund balance or … and town-outside-village (TOV) funds that as of January 1, 2024 were sufficient to fund the entire 2024 budgeted appropriations. Also, the water fund had a …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-leicester-financial-management-2025m-2Letchworth Central School District – Financial Management (2013M-332)
… Letchworth Central School District (District) is located in the Towns of Castile, Eagle, Gainesville, Genesee Falls, Pike, Warsaw and Wethersfield in Wyoming County. The District is governed by an elected … budgeting practices generated approximately $3.9 million in operating surpluses. Although District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/31/letchworth-central-school-district-financial-management-2013m-332Opinion 88-52
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Purchases and Sales … which purchases real property from county) -- Interest in Contract (community college officers and employees who are …
https://www.osc.ny.gov/legal-opinions/opinion-88-52Opinion 93-5
… of the City of New York , 116 Misc 2d 357, 455 NYS2d 317; Wood v LaRose , 67 Misc 2d 597, 603 324 NYS2d 788, 797, …
https://www.osc.ny.gov/legal-opinions/opinion-93-5State Comptroller DiNapoli and Manhattan D.A. Bragg Announce Indictment of Former NYU Director of Finance for $3.5M Fraud
… Manhattan District Attorney Alvin Bragg and New York State … an approximately $3.5 million 6-year fraud relating to two New York University (“NYU”) programs. TAPPE used her … said. “I thank my Division of Investigations and the Manhattan District Attorney’s Office for their work …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-and-manhattan-da-bragg-announce-indictment-former-nyu-director-finance-35mMotor Vehicle Theft and Insurance Fraud Prevention Program
… has a substantial impact on motor vehicle insurance rates in New York State. The MVTIF Prevention Demonstration Program (Program), as established in State Executive Law under Article 36-A (Law), is intended … Prevention Fee (Fee), currently $10, which is reflected in motor vehicle insurance policy premiums for vehicles …
https://www.osc.ny.gov/state-agencies/audits/2024/04/11/motor-vehicle-theft-and-insurance-fraud-prevention-programState Agencies Bulletin No. 1836.1
… health crisis. Affected Employees Employees working in Executive Agencies who work overtime due to events of the … and response activities. To facilitate tracking in PayServ, new Earns codes have been created. Please note, the tracking of these expenditures in PayServ is separate from tracking employee time and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18361-reporting-overtime-related-covid-19State Agencies Bulletin No. 1811
… reallocation are entitled to continue receiving the salary of the higher grade prior to reallocation. Performance … Health (Administration Lag cycle) was a PEF Public Health Representative 3, grade 20 at job rate with an increment code … Data new NYS Position Number for title DR-Public Health Representative 3 salary grade 20 grade prior to reallocation …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1811-new-procedure-maintaining-job-data-information-employees-reallocatedAnalytical Reviews – Improving the Effectiveness of Your Claims Auditing Process
… may have been inappropriately incurred. Periodic reviews of vendor payment summary records or reports can …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/analytical-reviewsRoyalton-Hartland Central School District – Financial Condition (2015M-275)
… the District’s financial condition and budgeting practices for the period July 1, 2012 through September 4, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $22.9 … officials consistently budgeted in the general fund for expenditures that could have been paid for with reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/royalton-hartland-central-school-district-financial-condition-2015m-275Johnstown Public Library – Cash Receipts (2014M-304)
… Public Library is a Municipal Public Library located in the City of Johnstown, Fulton County, which serves approximately 17,050 residents in the City and surrounding area. The Library, part of the … Key Findings For cash collections that are not recorded in the circulation system, the Library does not use a cash …
https://www.osc.ny.gov/local-government/audits/library/2015/02/20/johnstown-public-library-cash-receipts-2014m-304Town of Mayfield - Town Clerk (2016M-29)
… [read complete report - pdf] Purpose of Audit The purpose of our audit was to review the Clerk’s financial operations … 1, 2014 through February 28, 2015. Background The Town of Mayfield is located in Fulton County and has approximately … The purpose of our audit was to review the Clerks financial operations …
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-mayfield-town-clerk-2016m-29