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Village of Suffern – Budget Review (B21-6-2)
… [ read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the Village's tentative budget for the 2021-22 fiscal year. Background The Village of … The purpose of our budget review was to provide an independent evaluation of the …
https://www.osc.ny.gov/local-government/audits/village/2021/04/16/village-suffern-budget-review-b21-6-2Opinion 88-3
… This opinion represents the views of the Office of the State Comptroller at the time it was … Concerning the provisions of subdivision two of section 52 of the Workers Compensation Law WCL regarding the disposition …
https://www.osc.ny.gov/legal-opinions/opinion-88-3XVIII.1 Capital Projects – XVIII. Capital Projects
… State agencies and public authorities to enter individual capital projects in the SFS. The purpose of Budget Bulletin … 1, 2022, and includes a population (i.e., conversion) of capital project data, that – in most cases – resided within … and public authorities, who are spending from State capital appropriations, must i) comply with the requirements …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xviii/xviii2-project-costing-changes-pcipResponsiveness to Noise Complaints Related to Construction Projects
… Purpose To determine whether the New York City Department of Environmental Protection (DEP) and the New York City Department of Buildings (DOB) have effectively enforced the New York City Noise Code (Noise Code) and adequately … To determine whether the New York City Department of Environmental Protection and …
https://www.osc.ny.gov/state-agencies/audits/2017/08/31/responsiveness-noise-complaints-related-construction-projectsTown of Milford – Justice Court Operations (2014M-279)
… Purpose of Audit The purpose of our audit was to review internal controls over the Court’s financial activity for the period January 1, 2013 … The purpose of our audit was to review internal controls over …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/12/19/town-milford-justice-court-operations-2014m-279Opinion 94-8
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Concerning the qualifications for appointment to the office of fire district deputy treasurer …
https://www.osc.ny.gov/legal-opinions/opinion-94-8State Agencies Bulletin No. 2286
… Purpose: The purpose of this bulletin is to notify agencies of a program that will automatically update the Form 8233 information on the Employee Tax Data page when … The purpose of this bulletin is to notify agencies of a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2286-program-and-control-d-report-ensure-accurate-form-8233-tax-treatyTown of Stockton – Financial Management (2014M-90)
… 1, 2012 through February 13, 2014. Background The Town of Stockton is located in Chautauqua County and has a population …
https://www.osc.ny.gov/local-government/audits/town/2014/09/12/town-stockton-financial-management-2014m-90Town of Lewisboro – Financial Condition (2014M-309)
… plan to accumulate and maintain a reasonable amount of fund balance in all Town funds. Develop a comprehensive …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-lewisboro-financial-condition-2014m-309Village of Cedarhurst – Transparency of Fiscal Activities (S9-24-19)
… of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: … were not properly recorded. For example, payroll and health insurance amounts, and the tax levy were entered on … parties could not properly assess the Village’s financial condition and make informed decisions. Recommendations The …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-cedarhurst-transparency-fiscal-activities-s9-24-19XI.18.D Sales and Compensating Use Tax Documentation – XI. Procurement and Contract Management
… and file with DTF Contractor Certification Form ST-220-TD . Agencies should direct state contractors to the DTF … can obtain more information on Publication 223 and ST-220-TD . A second certification form ( ST-220-CA ) is required to … penalty of perjury, states that the requisite (ST-220-TD) certification has been made to DTF and, to the best of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18d-sales-and-compensating-use-tax-documentationOpinion 97-22
… Permissible Uses (financing by county of construction of community college dormitory) COMMUNITY COLLEGES -- Powers and … COUNTIES -- Powers and Duties (financing the cost of community college dormitory) EDUCATION LAW, §§6304, 6306: The county governing board, and not the county community college board of trustees, may authorize the …
https://www.osc.ny.gov/legal-opinions/opinion-97-22Opinion 88-49
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether the mayor may make a motion at a meeting of the board of trustees …
https://www.osc.ny.gov/legal-opinions/opinion-88-49CUNY Bulletin No. CU-421
… have the FICA status option of “ER FICA Exmpt” available in PayServ, as the code will be inactivated. Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-421-expiration-hire-actEconomic and Policy Insight: New York State’s Clean Energy Fund
Between 2016 and 2032, the CEF is approved to collect $7.5 billion. Review of CEF-supported programs indicates some have exceeded the goals set out by the New York State Public Service Commission (PSC), while others appear not to be on track to reach their 2025 targets.
https://www.osc.ny.gov/files/reports/pdf/clean-energy-fund.pdfHornell City School District - Financial Management (2019M-38)
… complete report - pdf] Audit Objective Determine whether the Board adequately managed the District’s financial condition. Key Findings Conservative … budgeting has produced operating surpluses negating the use of appropriated fund balance. Certain reserve … Determine whether the Board adequately managed the Districts financial condition …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/hornell-city-school-district-financial-management-2019m-38Town of Louisville – Water User Charges (2015M-44)
… Purpose of Audit The purpose of our audit was to review the Town’s water user charge activity for the period January … The purpose of our audit was to review the Towns water user charge activity for the period January 1 …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-louisville-water-user-charges-2015m-44Town of Brant – Justice Court (2014M-180)
… Purpose of Audit The purpose of our audit was to review the Justices’ records and reports for the period January 1, 2012 … elected five-member Town Board. The Town has two elected Justices who preside over Town Justice Court operations. Town … to Court operations in 2013 was $366,772. Key Findings The Justices did not always perform monthly bank reconciliations …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/22/town-brant-justice-court-2014m-180Town of Marion – Misappropriation of Justice Court Cash Collections (2023M-149)
Determine whether the Justices and Town of Marion (Town) Board provided adequate oversight of the Justice Court (Court) to ensure cash collections were properly deposited, recorded, reported and remitted.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/marion-town-2023-149.pdfSecurity Over Critical Systems (2023-S-24)
To determine whether security over the Hudson River–Black River Regulating District’s (District) critical systems is sufficient to minimize the various risks associated with unauthorized access to systems and data.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23s24.pdf