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Opinion 97-13
… an "active volunteer firefighter" accumulates at least 50 points. Points must be granted for the performance of …
https://www.osc.ny.gov/legal-opinions/opinion-97-13State Comptroller DiNapoli Releases Municipal & School Audits
… approved. Had officials established procedures to ensure transportation aid applications were accurately filed, the district’s aid may not have been delayed. Northeastern Clinton Central School … Otselic – Audit Follow Up (Chenango County) Town officials have made almost no progress on implementing corrective …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-audits-0Willsboro Fire District – Financial Controls (2014M-156)
Willsboro Fire District Financial Controls 2014M156
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/willsboro-fire-district-financial-controls-2014m-156Real Property Tax Cap - School Districts Guidance
… Nassau County were reduced in connection with corrections to the districts' assessments/tax rolls which exempted from … on the fifth line: PILOTs receivable FYE 6/30/2016. As we have previously advised local governments, when estimating … a good faith estimate of the amount the district expects to receive. To the extent that the amount receivable from …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-school-districts-guidanceCUNY Bulletin No. CU-239
… Purpose To explain processing of the Prepaid Legal Service Benefit … 37 Bargaining Units SF, SJ, T9, TG, TH, TJ, TK, TL, TM, TO, TP, TR, TU, TX, U3, U6 $70.00 PL3 Note : This benefit … direct deposit advice dated November 23, 2005 and did not have the benefit applied in October. Agency Actions Notify …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-239-prepaid-legal-service-benefit-cuny-employeesTully Central School District – Financial Management (2016M-359)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management for the … overfunded or potentially unnecessary. District officials have not developed a multiyear financial plan. Key … and take appropriate action, in accordance with statute, to reduce reserves with excess funds. Develop, adopt and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/tully-central-school-district-financial-management-2016m-359York Central School District – Online Banking (2016M-295)
… Purpose of Audit The purpose of our audit was to determine whether the District’s online banking … Both the Treasurer and Business Administrator have the ability to perform online banking transactions, but neither has …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/york-central-school-district-online-banking-2016m-295Tuckahoe Union Free School District – Financial Condition and Information Technology (2015M-152)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition and controls … the District’s plan for funding them. District officials have not performed a cost-benefit analysis to analyze the effect of borrowing for tax certiorari …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/16/tuckahoe-union-free-school-district-financial-condition-and-informationGroton Central School District – Financial Management (2014M-288)
… Purpose of Audit The purpose of our audit was to examine the District’s financial activities for the period … has exceeded the statutory maximum. Three reserve funds have excessive balances and no plans or policies for the use … that benefits taxpayers. Transfer excess reserve funds to unassigned fund balance, where allowed by law, or to other …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/09/groton-central-school-district-financial-management-2014m-288Albany County Department of Weights and Measures – Potential Revenue Enhancement and Internal Controls Over Cash Receipts (2013M-278)
… Purpose of Audit The purpose of our audit was to assess potential revenue enhancement opportunities and … approximately 700 establishments of certain devices used to weigh and measure commodities that are sold on the basis … Current weights and measures software does not have audit trail capabilities. Key Recommendations Establish …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/albany-county-department-weights-and-measures-potential-revenue-enhancement-andCarthage Central School District – Financial Condition (2014M-138)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … approximately $55 million. Key Findings District officials have consistently overestimated expenditures and increased … funds, assess current reserve levels and take action to reduce current levels to appropriate levels, if …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/carthage-central-school-district-financial-condition-2014m-138Broome-Delaware-Tioga Board of Cooperative Educational Services – Capital Planning (2023M-1)
… planning, BOCES officials are limited in their ability to set long-term priorities. As a result, BOCES officials did … Ensure that all surplus funds are apportioned back to component and participating school districts. Develop a … officials agreed with our findings and recommendations and have initiated, or they plan to initiate, corrective action. …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/16/broome-delaware-tioga-board-cooperative-educational-services-capital-planning-2023mTown of Tompkins Fire District – Board Oversight (2023M-33)
… in the District’s accounting records.The CDs date back to at least 2014 and were automatically renewed each year. … financial duties or provide increased oversight to mitigate the risk. Annually audit the Treasurer’s records. … District officials generally agreed with our findings and have initiated or indicated they plan to initiate corrective …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/06/23/town-tompkins-fire-district-board-oversight-2023m-33Village of Poquott – Justice Court Operations (2019M-214)
… in August 2016, the Court clerk deposited $6,525 belonging to a neighboring village’s justice court for which she also … 11 of 15 monthly reports of money collected (73 percent) to the JCF after the due date. On average, reports were 14 … with certain aspects of our findings, but indicated they have initiated corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/03/05/village-poquott-justice-court-operations-2019m-214Sea Breeze Volunteer Fire Association Inc. – Board Oversight (2018M-273)
… controlled seven accounts. Audit – or delegate someone to audit – and approve disbursements. For example, 380 … a result, the lack of suitable records limited our ability to determine if funds were accounted for or used for proper … with our findings and recommendations and indicated they have begun to take corrective action. … Determine if the Sea …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/02/19/sea-breeze-volunteer-fire-association-inc-board-oversightViewing Job Summary – PayServ Manual
… on the Job Data pages. Helpful Hints These pages are used to view the entire job record in an Empl Rec # for an employee. The agency will only have access to their own agency’s employees. Viewing Job Summary …
https://www.osc.ny.gov/state-agencies/payroll/payserv/viewing-job-summaryWassaic Fire District – Purchasing and Claims Processing (2017M-8)
… Purpose of Audit The purpose of our audit was to examine the District’s purchasing practices and claims … 17 purchases totaling $41,870. District officials did not have written agreements with four professionals for services … documentation, for appropriate purposes and approved prior to payment. Key Recommendations Seek competition when …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/wassaic-fire-district-purchasing-and-claims-processing-2017m-8Village/Town of Mount Kisco – Parking Ticket Collections (2012M-255)
… Purpose of Audit The purpose of our audit was to examine the Village/Town’s receivables for parking offenses for the period June 1, 2011, to May 31, 2012. Background The Village/Town of Mount Kisco … parking tickets totaling approximately $720,703 that have been outstanding for more than five years and 7,187 …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/villagetown-mount-kisco-parking-ticket-collections-2012m-255Town of Evans – Employee Benefits (2024M-53)
… opt-out payments totaling $6,000.Officials were unable to explain why the former Supervisor was treated differently … occurred and were not detected or corrected due to a variety of factors including a decentralized process for … Town officials agreed with our recommendations and have indicated they planned to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-evans-employee-benefits-2024m-53Opinion 88-31
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … MUNICIPAL LAW, §99-m: A county treasurer is not required to refund the fee prescribed in section 99-m of the General … charged. You ask whether a county treasurer is required to refund the fee prescribed in section 99-m of the General …
https://www.osc.ny.gov/legal-opinions/opinion-88-31