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Rensselaer County Water and Sewer Authority – Debt Proceeds (2014M-17)
… Purpose of Audit The purpose of our audit was to examine the Authority’s controls over the issuing of and … by an appointed five-member Board, was established in 1986 to promote economic development through financing, managing …
https://www.osc.ny.gov/local-government/audits/district/2014/04/11/rensselaer-county-water-and-sewer-authority-debt-proceeds-2014m-17Green Island Power Authority – Electric Billing and Collection (2015M-137)
… Purpose of Audit The purpose of our audit was to review the Clerk’s records and procedures for tax …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/09/04/green-island-power-authority-electric-billing-and-collection-2015m-137Chenango Valley Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-162)
… has an increased risk that it could suffer a serious interruption to operations since the District’s ability to …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/chenango-valley-central-school-district-network-user-accounts-andSea Breeze Fire District – Board Oversight (2018M-269)
… District’s financial operations. The Board did not: Comply with mandatory training requirements. Actively manage … basic accounting records including adequate bank and debt obligation records. Comply with legal mandates to perform an annual audit, file …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/sea-breeze-fire-district-board-oversight-2018m-269Division of Housing and Community Renewal Bulletin No. DH-22
… Purpose To provide information regarding this procedural change. Affected Employees Employees represented by … to Chapter 111 of the Laws of 2006 which provides for a change to the rules governing Longevity Payments for … To provide information regarding this procedural change …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-22-change-longevity-payment-eligibility-employeesCity of Poughkeepsie – Fiscal Stress and Council Oversight (2013M-30)
… our audit was to review the City’s financial condition and Council oversight for the period January 1, 2011, through … by an elected Mayor and an eight member elected Common Council. The City’s total budgeted appropriations for the … of over $11.4 million. This has occurred because the Council adopted budgets that were not based on prior year’s …
https://www.osc.ny.gov/local-government/audits/city/2013/05/22/city-poughkeepsie-fiscal-stress-and-council-oversight-2013m-30XIV.14.J Depreciation and Modified Approach for Infrastructure Capital Assets – XIV. Special Procedures
… Depreciation is required to be reported in the government-wide financial statements. Capital assets, … for land, land preparation, library books, construction in progress, and infrastructure assets reported using the … depreciated over their estimated useful lives as indicated in Section XIV.14.E - Recording General Capital Assets of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14j-depreciation-and-modified-approach-infrastructure-capital-assetsCollection and Use of the Motor Vehicle Law Enforcement Fee
… Purpose To determine whether the Department of Financial Services (Department) has collected, accounted … all Fee revenue due to the State and whether the Division of Criminal Justice Services (Division) and the Division of State Police (State Police) have ensured that such revenue …
https://www.osc.ny.gov/state-agencies/audits/2013/07/12/collection-and-use-motor-vehicle-law-enforcement-feeOpinion 96-9
… procedure prescribed in the agreement. May 13, 1996 John J. Jablonski, Chief of Police Village of Hamburg 1 In …
https://www.osc.ny.gov/legal-opinions/opinion-96-9Review of Real Property Holdings for Disposal (Follow-Up)
… in our initial report, Review of Real Property Holdings for Disposal ( 2010-S-48 ). Background Our initial report, … its real property holdings to identify properties for sale or disposal. We identified 18 potential surplus … value of $7.1 million that may no longer have been needed for transportation purposes and could have been disposed of …
https://www.osc.ny.gov/state-agencies/audits/2015/04/07/review-real-property-holdings-disposal-followVillage of Freeville – Time Attendance and Leave Accruals (2017M-24)
… 2, 2016. Background The Village of Freeville is located in the Town of Dryden in Tompkins County and has a population of approximately 520. … consistently followed established procedures outlined in the employee handbook. Key Recommendations Review and …
https://www.osc.ny.gov/local-government/audits/village/2017/05/12/village-freeville-time-attendance-and-leave-accruals-2017m-24Elmont Public Library – Board Oversight and Professional Services (2014M-060)
… Purpose of Audit The purpose of our audit was to determine if the Board provided adequate oversight of the Library’s financial operations for the period July 1, …
https://www.osc.ny.gov/local-government/audits/library/2014/07/11/elmont-public-library-board-oversight-and-professional-services-2014m-060Town of Ephratah – Supervisor’s Records, Reports and Deposits (2016M-311)
Town of Ephratah Supervisors Records Reports and Deposits 2016M311
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-ephratah-supervisors-records-reports-and-deposits-2016m-311Town of North Collins – Supervisor’s Records and Reports (2015M-99)
… 20, 2015. Background The Town of North Collins is located in Erie County and has a population of approximately 3,500. … not prepare bank reconciliations for the health savings checking account. The current Supervisor made adjustments to the accounting records, including cash and fund balance accounts, during 2012 in an attempt to …
https://www.osc.ny.gov/local-government/audits/town/2015/09/04/town-north-collins-supervisors-records-and-reports-2015m-99NYS and NYC Pension Funds To SEC: Greater Disclosure Needed On Risks Faced By Fossil Fuel Industry
… — by enforcement or other action — to enhance disclosure of the material risks climate change poses to their business … are taking to meet those challenges. DiNapoli, Trustee of the New York State Common Retirement Fund, and Stringer, Chief Investment Advisor of the New York City Retirement Systems, manage more than …
https://www.osc.ny.gov/press/releases/2015/04/nys-and-nyc-pension-funds-sec-greater-disclosure-needed-risks-faced-fossil-fuel-industryTown of Geneseo – Information Technology and Multiyear Planning (2017M-84)
… evaluate the Town’s information technology (IT) controls and multiyear planning for the period January 1, 2016 through … The Town of Geneseo is located in Livingston County and has a population of approximately 10,600. The Town is … Board has not adopted a comprehensive multiyear financial and capital plan. The Town accumulated excessive fund balance …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-geneseo-information-technology-and-multiyear-planning-2017m-84KIPP Tech Valley Charter School – Enrollment and Billing (2012M-256)
… purpose of our audit was to examine the student enrollment and billing process for the period July 1, 2011, to August … school is a public school financed by local, State, and Federal resources that is not under the control of the local school board and is governed under Education Law Article 56. The KIPP Tech …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/22/kipp-tech-valley-charter-school-enrollment-and-billing-2012m-256Accidental Disability – Police and Fire Plan
… you may be eligible for the accidental disability benefit. You may also be eligible if you are permanently … of the public. Notice of Accident To be eligible for this benefit, you must have filed a written notice of the accident … you may still be eligible for this benefit if you file an application for an accidental disability retirement benefit …
https://www.osc.ny.gov/retirement/publications/1512/accidental-disabilityEmpire BlueCross BlueShield Special Items Made to Englewood Hospital and Medical Center from January 1, 2011 through March 31, 2011
… if BlueCross BlueShield’s (Empire’s) payments to Englewood Hospital and Medical Center (Englewood) for special items … portion of the Plan. Empire processes Plan claims for hospital services in accordance with agreements they … if BlueCross BlueShields Empires payments to Englewood Hospital and Medical Center Englewood for special items were …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/empire-bluecross-blueshield-special-items-made-englewood-hospital-and-medical-centerDiNapoli: Agricultural Activity Brings $37.6 Billion Into New York’s Economy
… percent from 2007, according to a report released today by State Comptroller Thomas P. DiNapoli. The state ranks in the top 10 nationwide for milk and other dairy … local communities strong. It makes economic sense for the state to retain and promote our farms to feed our residents …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-agricultural-activity-brings-376-billion-new-yorks-economy