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Vischer Ferry Volunteer Fire Company – Cash Disbursements (2016M-245)
… protection services for the Vischer Ferry Fire District in Saratoga County. The Company is governed by a Board of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/10/28/vischer-ferry-volunteer-fire-company-cash-disbursements-2016mState Agencies Bulletin No. 610
… Purpose To notify agencies of the new Report of Check Exchange form ( AC 1476-P ) for payroll transactions. Affected … To notify agencies of the new Report of Check Exchange form AC 1476P for payroll transactions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/610-new-report-check-exchange-form-oscs-bureau-state-payroll-servicesSt. Paul Boulevard Fire Association - Board Oversight (2018M-117)
… St Paul Boulevard Fire Association Board Oversight 2018M117 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/10/05/st-paul-boulevard-fire-association-board-oversight-2018m-117Medina Central School District - Capital Projects (2019M-163)
… District officials could have improved their management of the Project. We found: District officials did not always … reporting to the Board did not include an itemization of all Project costs. Key Recommendations Solicit competition …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-capital-projects-2019m-163South Orangetown Central School District – Network User Accounts (2022M-24)
… generic accounts, nine former employee accounts and eight contractor accounts. Key Recommendations Ensure that unneeded …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/south-orangetown-central-school-district-network-user-accounts-2022m-24Town of Patterson - Information Technology (2020M-37)
… or a disaster recovery plan. Town officials did not have a service level agreement (SLA) with the IT consultant. Town officials did not provide IT security awareness training to staff. Sensitive IT control weaknesses were … that sufficiently defines the roles and responsibilities of each party and addresses confidentiality and protection of …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-patterson-information-technology-2020m-37Village of New Paltz – Internal Controls Over Building Department Operations (2017M-201)
… 13, 2017. Background The Village of New Paltz is located in the Town of New Paltz in Ulster County and has a population of approximately 7,070. The Village is governed …
https://www.osc.ny.gov/local-government/audits/village/2017/12/15/village-new-paltz-internal-controls-over-building-department-operations-2017m-201Town of Maine – Justice Court Operations (2016M-358)
… controls over the Justice Court’s financial activity for the period January 1, 2015 through August 5, 2016. … an elected five-member Town Board. Budgeted appropriations for 2017 total approximately $1.1 million. Key Findings The … traffic tickets to the Department of Motor Vehicles (DMV) to ensure that all money was completely collected. The …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/22/town-maine-justice-court-operations-2016m-358Town of Corinth – Claims Auditing (2017M-102)
… before payment for the period January 1, 2016 through February 28, 2017. Background The Town of Corinth is located … audit all claims before approving payments and approved 22 claims totaling approximately $39,000 that did not contain …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-corinth-claims-auditing-2017m-102Opinion 2009-1
… other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the … LAW §§ 800(3), 801, 806; TOWN LAW §§ 174, 175: There is no statutory or common law prohibition against the appointment of the spouse of a member of a board of fire …
https://www.osc.ny.gov/legal-opinions/opinion-2009-1Opinion 2008-6
… that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Police Chief (calculation of the cash value of accumulated, … of the cash value of the unused vacation time of the police commissioner upon retirement …
https://www.osc.ny.gov/legal-opinions/opinion-2008-6Opinion 2000-6
… This opinion represents the views of the Office of the State Comptroller at the time it was … bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (funding length of service … FIREFIGHTERS -- Service Award Program (use of foreign fire insurance taxes to fund) GENERAL MUNICIPAL LAW §§218, 219, …
https://www.osc.ny.gov/legal-opinions/opinion-2000-6State Agencies Bulletin No. 796
… Purpose To inform agencies of OSC’s automatic processing of the LLS payment and to provide instructions for payments … employees in BU05 with an Increment Code of 1976-2002, 0010 or 0110 Effective Date(s) Payment will be … To inform agencies of OSCs automatic processing of the LLS payment and to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/796-april-2008-public-employees-federation-pef-longevity-lump-sum-llsBallston Spa Public Library – Donations and Circulation Desk Cash Receipts (2015M-101)
… 1, 2013 through October 31, 2014. Background The Ballston Spa Public Library is a municipal public library that … in 1893. The Library is located in the Village of Ballston Spa, Saratoga County, and is governed by a five-member Board … Ballston Spa Public Library Donations and Circulation Desk Cash …
https://www.osc.ny.gov/local-government/audits/library/2015/08/21/ballston-spa-public-library-donations-and-circulation-desk-cash-receipts-2015mMeridale Rural Fire District - Management of Fund Balance (2018M-178)
… as a financing source to benefit District taxpayers by funding one-time expenditures and needed reserves, paying … maintenance of a reasonable level of fund balance and the funding and use of reserves. District officials generally …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/11/30/meridale-rural-fire-district-management-fund-balance-2018m-178Town of Bolton - Urban Development Action Grant Repayment Funds (2017M-216)
… the Town used the Urban Development Action Grant (UDAG) repayment money for eligible purposes and if the … and reported. Key Findings The Board’s use of UDAG repayment money totaling $4.5 million for long-term loans to … adequate records to account for loans made from UDAG repayment money to enable the Board to determine actual loan …
https://www.osc.ny.gov/local-government/audits/town/2018/05/18/town-bolton-urban-development-action-grant-repayment-funds-2017m-216Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … government spending and nearly 50,000 state contracts, visit http://www.openbooknewyork.com . The easy-to-use website was created by Comptroller …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. Exploration Elementary Charter School for Science and Technology – Non-Payroll Disbursements (Monroe County) School officials did not ensure that disbursements were … today announced the following local government and school audits were issued …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-school-auditsMay 1998: Accounting Requirements and Program Information for Multi-Modal Transportation Program
… in subsidiary revenue account code 3505 - Multi-Modal Program and expenditures will be classified by functional … assets and recognize revenue using account 3505. Program Information The following overview is based on … authorized a four-year $350 million Multi-Modal Program. The Multi-Modal Program provides reimbursements for …
https://www.osc.ny.gov/local-government/publications/may-1998-accounting-requirements-and-program-information-multi-modal-transportation-programOversight of School Fire Safety Compliance
… Key Findings We found the Department does not adequately monitor whether schools are in compliance with all fire … including: electrical hazards such as overloaded power strips and extension cords; missing or outdated fire … to enable staff to analyze the data or produce reports to monitor school compliance. For example, the Unit cannot …
https://www.osc.ny.gov/state-agencies/audits/2016/08/24/oversight-school-fire-safety-compliance