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Opinion 2001-15
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … to dissolve district when assets are sold to town) -- Property (meaning of for purpose of Town Law §198[12]) … Whether a lighting district comprised wholly of corporate and nonresidentowned property and for which …
https://www.osc.ny.gov/legal-opinions/opinion-2001-15Opinion 2002-12
… -- Streets and Highways (combining two village street departments) -- Water (combining two village water … Department (cooperation agreement to combine two village street departments) VILLAGES -- Powers and Duties (municipal … cooperation agreement to combine sewer, water and street departments of the two villages) WATER SUPPLY AND …
https://www.osc.ny.gov/legal-opinions/opinion-2002-12Tuckahoe Common School District - Extra-Classroom Activity (ECA) Funds (2018M-229)
… activity (ECA) funds were deposited complete and in a timely manner, and whether all disbursements were … extraclassroom activity funds were deposited complete and in a timely manner and whether all disbursements were …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-extra-classroom-activity-eca-funds-2018m2016 - 2017 Procurement Stewardship Act Report
… The Office of the State Comptroller (OSC) is required to produce the … Stewardship Act (PSA) Report. Pursuant to Chapter 317 of the Laws of 2014, the PSA Report now also includes data previously …
https://www.osc.ny.gov/state-agencies/contracts/2016-2017-procurement-stewardship-act-reportTown of Woodstock - Information Technology (2018M-211)
… did not adopt a breach notification, security management or written disaster recovery plan. Employees were not … agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2019/02/22/town-woodstock-information-technology-2018m-2112015 - 2016 Procurement Stewardship Act Report
… The Office of the State Comptroller (OSC) is required to produce the … Stewardship Act (PSA) Report. Pursuant to Chapter 317 of the Laws of 2014, the PSA Report now also includes data previously …
https://www.osc.ny.gov/state-agencies/contracts/2015-2016-procurement-stewardship-act-reportSelected Aspects of Discretionary Spending
… Purpose To determine whether the State University Construction Fund’s discretionary spending complied with its guidelines and was reasonable, adequately supported and properly … period was April 1, 2010 to December 31, 2012. Background The State University Construction Fund (Fund) was created in …
https://www.osc.ny.gov/state-agencies/audits/2014/09/19/selected-aspects-discretionary-spendingAutomated Phone Service
… available to NYSLRS members. You can hear certain account information and general information, and request forms 24 hours a day, … days a week. Toll-free: 866-805-0990 To access the self-service menus, you will be asked to enter the last four … Members can access certain records and general retirement information quickly and easily by …
https://www.osc.ny.gov/retirement/members/automated-phone-serviceCattaraugus-Little Valley Central School District – Financial Management (2022M-23)
… $227,000 which can fund average unemployment expenditures for 78 years. Did not ensure $2.2 million was properly …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/cattaraugus-little-valley-central-school-district-financial-managementAdjustments – Enhanced Reporting
… Learn how to file adjustments to earnings and days worked and how to make adjustments for certain retroactive service credit …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/adjustmentsVillage of Gowanda - Sewer Financial Operations (2019M-199)
… Key Findings The Board overestimated revenues by $379,000 in fiscal years 2014-15 through 2018-19, resulting in net … in the sewer fund totaling $144,000. The Board did not annually review contractual revenues, resulting in … contractual revenues annually and revise them, as needed, to generate sufficient revenues to cover expenditures. …
https://www.osc.ny.gov/local-government/audits/village/2019/12/20/village-gowanda-sewer-financial-operations-2019m-199Town of Lloyd - Information Technology (2019M-36)
Determine whether Town officials ensured the Towns IT systems were adequately secured and protected against unauthorized use access and loss
https://www.osc.ny.gov/local-government/audits/town/2019/06/21/town-lloyd-information-technology-2019m-36Capital – 2021 Financial Condition Report
… include not only highways and bridges, but also facilities for education, government, health, housing, environmental conservation and recreation. Capital … by $659.6 million (11.4 percent). Transportation accounted for 52.4 percent of all capital projects spending in SFY …
https://www.osc.ny.gov/reports/finance/2021-fcr/capitalTown of Lyndon – Town Clerk’s Collections (2021M-117)
… recorded, deposited, remitted and reported collections in a timely and accurate manner. Key Findings The Clerk … recorded, remitted and reported collections accurately and in a timely manner. Collections were deposited accurately but the clerk did not always make deposits in a timely manner. Collections totaling $7,050 or 49 percent …
https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-lyndon-town-clerks-collections-2021m-117Town of Greene – Justice Court Operations (2021M-95)
… Objective Determine whether the Town of Greene (Town) Justice Court (Court) properly accounted for, deposited, … The Justices did not perform monthly accountabilities, and Justice Martin was unaware that the cash balance in her … Determine whether the Town of Greene Town Justice Court Court properly accounted for deposited …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/12/10/town-greene-justice-court-operations-2021m-95IX.7.K Record Retention – IX. Federal Grants
… federal laws, rules and regulations (e.g., for Department of Health and Human Services, see 45CFR 92.42). Agencies … OSC suggests the records retained include: A copy of the grant application. The grant award document. All grantee requests for funds. Copies of grant expenditure and disbursement records. All notice of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7k-record-retentionTown of Patterson - Information Technology (2020M-37)
… officials did not provide IT security awareness training to staff. Sensitive IT control weaknesses were communicated confidentially to officials. Key Recommendations Adopt comprehensive IT … Enter into an SLA with the IT consultant for all services to be provided that sufficiently defines the roles and …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-patterson-information-technology-2020m-37Pine Valley Central School District - Financial Management (2019M-35)
… $3.2 million (7 percent) over a three-year period. As of June 30, 2018, surplus fund balance totaled $2.4 million, 15 … almost $2.2 million during the 2015-16 through 2017-18 fiscal years, the Board raised real property taxes by …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/pine-valley-central-school-district-financial-management-2019m-35City of Salamanca - Collections (2023M-131)
… [read complete report – pdf] Audit Objective Determine whether the City … $18,000 did not have either the correct check number included on the collection records, or no check number … complete and accurate collection records are maintained for each transaction. City officials agreed with our findings …
https://www.osc.ny.gov/local-government/audits/city/2024/03/15/city-salamanca-collections-2023m-131Capital – 2022 Financial Condition Report
… highways and bridges, but also facilities for education, government, health, housing, environmental conservation and recreation. Capital … to spending for the Metropolitan Transportation Authority. Housing, up by $252.9 million (78.5 percent). This category’s …
https://www.osc.ny.gov/reports/finance/2022-fcr/capital