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Albany County Probation Department – Internal Controls Over Financial Operations (2013M-340)
… 30, 2013. Background Albany County is located in eastern New York State and has a population of approximately 303,000. …
https://www.osc.ny.gov/local-government/audits/county/2014/02/07/albany-county-probation-department-internal-controls-over-financial-operationsUse of Federal Funding for Election Technology and Security
… the Program The Board of Elections (BOE) is responsible for administering and enforcing election laws in the State. … technology, and security at both the state and county levels. In June 2018, the BOE received $19.5 million in HAVA Security Grant funds. Key Findings Generally, the BOE has utilized available …
https://www.osc.ny.gov/state-agencies/audits/2021/09/17/use-federal-funding-election-technology-and-securityTown of Lindley – Financial Management (2012M-226)
… Purpose of Audit The purpose of our audit was to review the Town’s financial … 2009, to August 15, 2012. Background The Town of Lindley is located in Steuben County and has a population of … consists of the Town Supervisor and four Board members and is the legislative body responsible for overseeing the Town’s …
https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-lindley-financial-management-2012m-226Town of Lincoln – Financial Management (2013M-245)
… of our audit was to review the Town’s financial management for the period January 1, 2012, through December 31, 2012. … The Town’s 2012 operating expenditures totaled $212,501 for the general fund and $332,686 for the highway fund. Key Findings As of December 31, 2012, …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-lincoln-financial-management-2013m-245Village of Spencerport – Financial Management (2013M-134)
… 25, 2013. Background The Village of Spencerport is located in the Town of Ogden in Monroe County and has a population of approximately 3,600. … As a result, although the Board appropriated $3.73 million in fund balance for the general and sewer funds, over $2.9 …
https://www.osc.ny.gov/local-government/audits/village/2013/09/13/village-spencerport-financial-management-2013m-134Town of Northampton – Financial Management and Internal Controls Over Town Clerk Receipts (2012M-233)
… 29, 2012. Background The Town of Northampton is located in Fulton County and has a population of approximately 2,670. … and four council members. Appropriations for all funds in the 2012 budget totaled approximately $1.9 million. Key … estimates of revenues and expenditures. Activity in established reserves has not, in all cases, been in …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-northampton-financial-management-and-internal-controls-over-town-clerk-receiptsIV.5.A Operating and Other Transfers – IV. Accounting Codes - Uses and Descriptions
… of State Accounting Operations. Click here to download the table below as a Microsoft Excel file . SFS Account Title …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv5a-operating-and-other-transfersAkron Fire Department – Financial Activities (2014M-196)
… of Akron in Erie County. The Department provides fire protection services to the Village and the Town of Newstead. … $625,000 and were funded primarily with grants, fire protection contracts and fundraising activities. The Board of … card debt and making loan payments. He pleaded guilty to theft of government money and agreed to pay $39,182.92 in …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/04/10/akron-fire-department-financial-activities-2014m-196State Comptroller DiNapoli Releases Municipal Audits
… capital plans. Find out how your government money is spent at Open Book New York . Track municipal spending, the …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-audits-0Town of Amherst – Recording Financial Activity and Fleet Management (2013M-199)
… program. The Town does not have any written policies or procedures to determine if the acquisition of new or replacement vehicles is cost effective. The Town does not … - in any consistent manner - repair, maintenance, usage, or fuel records for its fleet. Key Recommendations Properly …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-amherst-recording-financial-activity-and-fleet-management-2013m-199Roosevelt Fire District – Length of Service Award Program (2025M-40)
… whether the Roosevelt Fire District (District) Board of Fire Commissioners (Board) properly monitored the District’s length of service award program (LOSAP). Key Findings The Board did not effectively monitor all aspects of the District’s LOSAP. Specifically, the Board did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/07/18/roosevelt-fire-district-length-service-award-program-2025m-40Am I Required to Have an Audit?
… for volunteer firefighters are required each year by law to have an audit conducted by an external auditor. A local … awarded funds in its fiscal year is also required to have an audit, conducted by an external auditor, in … Am I Required to Have an Audit …
https://www.osc.ny.gov/local-government/audits/am-i-required-have-auditLily Dale Volunteer Fire Company – Internal Controls Over Financial Operations (2013M-336)
… Company controls are adequate to ensure that financial activity is properly recorded and reported and that Company … are safeguarded for the period April 1, 2012 through October 10, 2013. Background The Company is located in the … totaling $49,682 were not recorded in the Treasurer’s report or Company minutes as having been authorized for …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/lily-dale-volunteer-fire-company-internal-controls-over-financialOther Bulletin No. 19
… processing of the April 2014 SCF CSEA Salary Increase and provide instructions for payments not processed … 03/31/16 between the State University Construction Fund and CSEA signed 12/06/11 provides for a salary increase … Increase will be paid using the following effective date and check date: Pay Cycle/Pay Period Type Payment Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-19-april-2014-state-university-construction-fund-scf-civilOpinion 95-19
… RETIREMENT AND SOCIAL SECURITY LAW, §§317-a, 323(1)(b): A city which has previously prepaid to the State Policemen's … now issue bonds to finance that amount. You ask whether a city which has previously prepaid to the State Policemen's … previously prepaid would be applied in reduction of the city's current retirement expense. Chapter 62 of the Laws of …
https://www.osc.ny.gov/legal-opinions/opinion-95-19Opinion 96-2
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … discussed in the opinion. LIBRARIES -- Taxes (authority of village to charge library district with proportionate … a village may charge the district a proportionate amount of the tax refunds it is required to make as a result of …
https://www.osc.ny.gov/legal-opinions/opinion-96-2State Agencies Bulletin No. 1318
… Purpose To inform agencies of OSC’s automatic processing of the April 2014 CSEA Salary Increase … paid using the following effective dates and check dates: Pay Cycle/Pay Period Type Payment Effective Date Check Date … Salary Increase: Employees with a Pay Basis Code of HRY (Grade 600 or 800) Employees with a Pay Basis Code of ANN who …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1318-april-2014-civil-service-employees-association-csea-salary-increaseOpinion 91-34
… Broome , 76 AD2d 1015, 429 NYS2d 487; Hurd v Erie County , 34 AD2d 289, 310 NYS2d 953; see also 1988 Opns St Comp, No. … out of an accident or unforeseen occurrence or condition; (2) affecting public buildings, public property or the life, …
https://www.osc.ny.gov/legal-opinions/opinion-91-34Division of Housing and Community Renewal Bulletin No. DH-68
… Purpose To inform the Division of Housing and Community Renewal of OSC’s automatic processing of the October 2014 Rent Regulation Services Unit (RRSU) … To inform the Division of Housing and Community Renewal of OSCs automatic processing of the October 2014 Rent …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-68-october-2014-district-council-37-dc-37-rent-regulationDivision of Housing and Community Renewal Bulletin No. DH-76
… Purpose To inform the Division of Housing and Community Renewal of OSC’s automatic processing of the October 2015 Rent Regulation Services Unit (RRSU) … To inform the Division of Housing and Community Renewal of OSCs automatic processing of the October 2015 Rent …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-76-october-2015-district-council-37-dc-37-rent-regulation