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Police Property Room Inventory (2014-MS-4)
… appropriate controls over property room inventory for the period January 1, 2012 through December 5, 2013. … of the 2,894 items tested lacked supporting documentation for disposal. The eight law enforcement agencies that use a … Recommendations Review and update policies and procedures for controlling property. Monitor activity in the property …
https://www.osc.ny.gov/local-government/audits/city/2015/02/17/police-property-room-inventory-2014-ms-4Multiple Dwelling Property Inspections (2018-MS-1)
… 59 percent of the PM inspections and 51 percent of the FS inspections were not performed. White Plains, Schenectady …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/08/03/multiple-dwelling-property-inspections-2018-ms-1Opinion 2004-2
… (spouse of town board member as lessor of real property leased to gravel vendor) -- Interest in Contracts (town board member whose spouse leases real property to gravel vendor) -- Leases (by spouse of town board … and Sales (purchase of gravel from vendor leasing real property from spouse of board member) GENERAL MUNICIPAL LAW …
https://www.osc.ny.gov/legal-opinions/opinion-2004-2New York’s Economy and Finances in the COVID-19 Era
… includes a provision that would trigger across the board withholding of local assistance appropriations and spending, …
https://www.osc.ny.gov/reports/covid-19-january-21-2021Fabius-Pompey Central School District – Budget Review (B3-15-9)
… The Fabius-Pompey Central School District, located in Onondaga County, issued debt totaling $1.5 million to liquidate the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/fabius-pompey-central-school-district-budget-review-b3-15-9Patchogue-Medford Union Free School District – Budget Review (B7-14-2)
… are reasonable. Background The Patchogue-Medford Union Free School District, located in Suffolk County, issued debt … PatchogueMedford Union Free School District Budget Review B7142 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/12/patchogue-medford-union-free-school-district-budget-review-b7-14-2Beacon City School District – Budget Review (B6-14-10)
… fiscal year are reasonable. Background The Beacon City School District, located in Dutchess County, issued debt … Beacon City School District Budget Review B61410 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/beacon-city-school-district-budget-review-b6-14-10Chenango Valley Central School District – Budget Review (B4-15-8)
… projections in the District’s tentative budgets for the 2015-16 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review … Key Recommendations There are no recommendations for this report. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/chenango-valley-central-school-district-budget-review-b4-15-8Patchogue-Medford Union Free School District – Budget Review (B7-16-1)
… are reasonable. Background The Patchogue-Medford Union Free School District, located in Suffolk County, issued debt … PatchogueMedford Union Free School District Budget Review B7161 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/patchogue-medford-union-free-school-district-budget-review-b7-16-1Patchogue-Medford Union Free School District – Budget Review (B7-13-1)
… are reasonable. Background The Patchogue-Medford Union Free School District, located in Suffolk County, issued debt … PatchogueMedford Union Free School District Budget Review B7131 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/patchogue-medford-union-free-school-district-budget-review-b7-13-1Patchogue-Medford Union Free School District – Budget Review (B7-15-1)
… review was to determine whether the significant revenue and expenditure projections in the District’s tentative … of our review, we found that the significant revenue and expenditure projections in the tentative budget are …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/06/patchogue-medford-union-free-school-district-budget-review-b7-15-1Beacon City School District – Budget Review (B6-13-10)
… review was to determine whether the significant revenue and expenditure projections in the District’s tentative … of our review, we found that the significant revenue and expenditure projections in the proposed budget are …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/17/beacon-city-school-district-budget-review-b6-13-10Town of Kiantone – Town Clerk (2014M-273)
… Purpose of Audit The purpose of our audit was to review the processes and procedures over … 1, 2013 through August 1, 2014. Background The Town of Kiantone is located in Chautauqua County and has a … The purpose of our audit was to review the processes and procedures over …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-kiantone-town-clerk-2014m-273Town of East Hampton – Budget Review (B7-14-18)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … in Suffolk County, issued debt totaling $30 million to liquidate the accumulated deficit in the Town’s general … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/town/2014/11/04/town-east-hampton-budget-review-b7-14-18Town of East Hampton – Budget Review (B7-15-19)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … in Suffolk County, issued debt totaling $30 million to liquidate the accumulated deficit in the Town’s general … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/town/2015/11/02/town-east-hampton-budget-review-b7-15-19Mottville Fire District - Budgeting and Financial Recordkeeping (2020M-26)
… appropriations. Develop fund balance and reserve policies to establish the desired levels of unrestricted fund balance and reserves to maintain. Update the financial records to conform to the Office of the State Comptroller’s (OSC’s) …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/15/mottville-fire-district-budgeting-and-financial-recordkeeping-2020m-26Town of East Hampton – Budget Review (B7-16-14)
… revenue and expenditure projections in the Town’s preliminary budget for the 2017 fiscal year are reasonable. … obligations to fund operating deficits to submit their preliminary budgets for the next fiscal year to the State … in the proposed budget are reasonable. The Town’s preliminary budget complies with the property tax levy limit. …
https://www.osc.ny.gov/local-government/audits/town/2016/11/02/town-east-hampton-budget-review-b7-16-14Opinion 90-8
… city charter provisions governing the distribution and use of foreign fire insurance tax moneys remain operative … certain city charter provisions governing the distribution and use of foreign fire insurance tax moneys remain effective following the amendment of Insurance Law, §§9104 and 9105 by Chapter 293 of the Laws of 1988. Chapter 293, …
https://www.osc.ny.gov/legal-opinions/opinion-90-8State Agencies Bulletin No. 1852.1
… should be processed in PayServ as soon as possible, but no later than Pay Periods 18-Lag and 19-Current for … to reflect this information in the Form W-2, but provides no guarantee. Late reporting may result in the employee … State Agencies Bulletin No 18521 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18521-procedures-reporting-taxable-value-personal-use-employer-providedCincinnatus Central School District – Fund Balance and Reserves (2014M-191)
… Purpose of Audit The purpose of our audit was to evaluate the financial condition of the District for the … The Cincinnatus Central School District provides education to children residing in eight towns in Cortland County, five … District officials adopted budgets that included plans to use fund balance totaling almost $1.5 million between the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/cincinnatus-central-school-district-fund-balance-and-reserves-2014m-191