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Town of Southold – Financial Operations (2014M-299)
… was to review selected financial operations of the Town for the period January 1 through December 31, 2013. … an elected six-member Town Board. Budgeted appropriations for 2013 were approximately $47.9 million. Key Findings The … to ensure that cash is properly safeguarded in the Receiver of Taxes, Town Clerk and Waste Management …
https://www.osc.ny.gov/local-government/audits/town/2015/01/30/town-southold-financial-operations-2014m-299City of Newburgh – Budget Review (B20-6-12)
… annual budgets must be submitted to the State Comptroller for examination and recommendations. Key Findings The City’s … potentially face shortfalls based on revenue estimates for sales and use tax. Budgeted overtime funding for firefighters ($1.2 million) and police ($1.1 million) is …
https://www.osc.ny.gov/local-government/audits/city/2020/11/13/city-newburgh-budget-review-b20-6-12Town of Marilla – Town Supervisor’s Activities (2015M-27)
The purpose of our audit was to review the Supervisors financial records and reports for the period January 1 2009 through February 3 2015
https://www.osc.ny.gov/local-government/audits/town/2015/05/22/town-marilla-town-supervisors-activities-2015m-27State Agencies Bulletin No. 1887
… bulletin is to inform agencies of the 2021 rate for the New York State Paid Family Leave Program. Affected Employees: All employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1887-2021-paid-family-leave-rate-increaseTown of Lewiston – Town Management of Joseph Davis State Park (2014M-162)
… an agreement with the State to operate and maintain the Joseph Davis State Park. The Town’s budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/town/2015/02/27/town-lewiston-town-management-joseph-davis-state-park-2014m-162Town of Phelps – Financial Management (2015M-70)
… 2011 through March 27, 2015. Background The Town of Phelps is located in Ontario County and has a population of approximately 7,000. The Town is governed by an elected five-member Town Board. Budgeted …
https://www.osc.ny.gov/local-government/audits/town/2015/07/31/town-phelps-financial-management-2015m-70Town of Louisville – Water User Charges (2015M-44)
… The Town of Louisville is located in St. Lawrence County and has a population of approximately 3,145. The Town is … or provide sufficient oversight of billing, collecting and recording of water payments and adjustments to customer accounts. Three users have …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-louisville-water-user-charges-2015m-44Assessable Expenses of Administering the Motor Vehicle Financial Security Act and Motor Vehicle Safety Responsibility Act for the Four State Fiscal Years Ended March 31, 2018
… the Department of Motor Vehicles (Department) incurred in administering the Motor Vehicle Financial Security Act and … or whose property they might damage as a result of an accident. According to Vehicle and Traffic Law, the Department is responsible for tracking its …
https://www.osc.ny.gov/state-agencies/audits/2019/09/11/assessable-expenses-administering-motor-vehicle-financial-security-act-and-motor-vehicleState Agencies Bulletin No. 1775
… agencies of the PayServ procedural changes required as a result of the NYSLRS Redesign Project. Affected Employees … regarding retirement information may contact NYSLRS by filling out NYSLRS’ secure online Contact Us form at …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1775-required-updates-regarding-employees-government-issued-social-securityTown of Brant – Justice Court (2014M-180)
… Audit The purpose of our audit was to review the Justices’ records and reports for the period January 1, 2012 through … who preside over Town Justice Court operations. Town revenue attributable to Court operations in 2013 was … The Board did not conduct an annual audit of the Court’s records, as required. Key Recommendations Prepare monthly …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/22/town-brant-justice-court-2014m-180Town of Barre – Town Supervisor’s Activities and Board Oversight (2014M-220)
… to review the Supervisor’s financial records and reports for the period January 1, 2012 through July 8, 2014. … an elected five-member Town Board. Budgeted appropriations for 2014 total approximately $1.7 million. Key Findings The … to review the Supervisors financial records and reports for the period January 1 2012 through July 8 2014 …
https://www.osc.ny.gov/local-government/audits/town/2014/10/24/town-barre-town-supervisors-activities-and-board-oversight-2014m-220Town of Andover – Audit of Claims (2013M-388)
… The purpose of our audit was to evaluate the audit of claims process for the period … Clerk did not number claims or prepare abstracts of claims to be approved by the Board for payment by the Supervisor. … Key Recommendations Present sequentially numbered claims to the Board for audit approval. All claims, except where …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-andover-audit-claims-2013m-388Controls Over Unclaimed Bottle Deposits (Follow-Up)
… in our initial audit report, Controls Over Unclaimed Bottle Deposits (Report 2016-S-96 ). Background The … State Returnable Container Act (Act), also known as the “Bottle Bill.” The Act requires every deposit initiator to …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/controls-over-unclaimed-bottle-deposits-followWhispering Pines Preschool, Inc. – Compliance With the Reimbursable Cost Manual
… years ended June 30, 2012. Background Whispering Pines is a SED-approved, for-profit special education provider of center- and home-based services to infants, toddlers, and … of Interest State Education Department: Dynamic Center Inc. - Compliance With the Reimbursable Cost Manual …
https://www.osc.ny.gov/state-agencies/audits/2015/06/02/whispering-pines-preschool-inc-compliance-reimbursable-cost-manualAccounts Receivable Collection and Reporting
… technical expertise, and support in New York State since 1975. The Authority is advancing a comprehensive clean energy …
https://www.osc.ny.gov/state-agencies/audits/2015/08/05/accounts-receivable-collection-and-reportingCapital Planning
… counties in New York State. NFTA businesses include a bus, light rail, and paratransit system and two international … were not in a state of good repair, including: buses and light rail cars; light rail stations and bus shelters; NFTA’s radio and train …
https://www.osc.ny.gov/state-agencies/audits/2016/04/01/capital-planningPipeline Safety Oversight
… have been reported. These incidents involved evacuations, road closures, a business closure, and other situations that left …
https://www.osc.ny.gov/state-agencies/audits/2016/03/08/pipeline-safety-oversightInternal Control System Components
… control over its operations. The Division of the Budget’s Budget Policy and Reporting Manual Bulletin B-350 requires … The Department has developed an internal control review program that requires unit managers to formally assess risks, … if controls fail. The Department does not provide adequate training to unit managers about their internal control …
https://www.osc.ny.gov/state-agencies/audits/2016/03/17/internal-control-system-componentsOpinion 2003-2
… 1988 ch 241, Memorandum in Support of S. 7865, by Senator Charles D. Cook; see also letter to Governor Mario M. Cuomo from Charles D. Cook, State Senator, dated July 6, 1988, re S. … town/village. June 2, 2003 Marianne Stecich, Esq., Attorney at Law Village/Town of Mount Kisco 1 See former …
https://www.osc.ny.gov/legal-opinions/opinion-2003-2Opinion 94-18
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … for nominal consideration to private not-for-profit corporation) CONSTITUTIONAL LAW -- Gifts and Loans (transfer …
https://www.osc.ny.gov/legal-opinions/opinion-94-18