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Village of Harriman – Audit Follow Up (2011M-182-F)
… Purpose of Review The purpose of our review was to assess the Village’s progress, as of March 2014, in …
https://www.osc.ny.gov/local-government/audits/village/2014/05/02/village-harriman-audit-follow-2011m-182-fRotterdam-Mohonasen Central School District – Claims Processing (2013M-19)
… internal controls over the claims processing function for the period July 1, 2011, to October 31, 2012. Background The Rotterdam-Mohonasen Central School District is located in Schenectady County. The District is governed by the Board of Education which comprises seven …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/rotterdam-mohonasen-central-school-district-claims-processing-2013m-19Town and County Special Districts and Town Improvements
… cost threshold. The Comptroller’s regulations (Part 85) outline the steps related to applications seeking … [pdf] 2022 [pdf] Resources for Municipal Attorneys Part 85 – Application for Permission of State Comptroller, … of Legal Services 110 State Street 14th Floor Albany, NY 12236 Contact Division of Legal Services: 518-474-5586 …
https://www.osc.ny.gov/local-government/required-reporting/town-and-county-special-districts-and-town-improvementsNiagara County – Golf Course Financial Operations (2015M-308)
… $462,000 in 2014. Key Findings Golf Course sales were not all recorded in the point of sale system. Cash on hand was … officials. Key Recommendations Ensure that employees enter all financial transactions in to the point of sale system. …
https://www.osc.ny.gov/local-government/audits/county/2016/02/26/niagara-county-golf-course-financial-operations-2015m-308Hendrick Hudson Central School District – Financial Condition (2013M-241)
… financial condition for the period July 1, 2011, to June 30, 2013. Background The Hendrick Hudson Central School … and includes the Town of Cortlandt and part of the City of Peekskill. The District is governed by the Board of Education …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/hendrick-hudson-central-school-district-financial-condition-2013m-241Monticello Housing Authority – Housing Choice Voucher Programs (2016M-272)
… administration of Housing Choice Voucher (HCV) programs for the period April 1, 2015 through April 20, 2016. … Background The Village of Monticello Housing Authority is located in the Village of Monticello in Sullivan County. … was established pursuant to State Public Housing Law, is governed by a five-member Board of Commissioners. The …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/11/10/monticello-housing-authority-housing-choice-voucher-programs-2016m-272Mount Markham Central School District – Reserve Funds (2016M-73)
… The Mount Markham Central School District is located in a number of towns in Herkimer, Madison, Oneida and Otsego Counties. The … determine if the balances are necessary, reasonable and in compliance with statutory requirements. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/mount-markham-central-school-district-reserve-funds-2016m-73Hudson City School District – Grant Administration (2013M-324)
… Recommendations Ensure that grant administrators approve all grant-related disbursements and that such disbursements … with the grant requirement guidelines. Ensure that all employees’ time spent on grant activities is sufficiently …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/hudson-city-school-district-grant-administration-2013m-324Ellicottville Central School District – Purchasing (2014M-177)
… period July 1, 2012 through April 10, 2014. Background The Ellicottville Central School District is located in the Towns of East Otto, Ellicottville, Great Valley, Franklinville, Humphrey and … Ellicottville Central School District Purchasing 2014M177 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/19/ellicottville-central-school-district-purchasing-2014m-177Opinion 2000-10
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Development Corporation loan) REAL PROPERTY -- Sale (use of proceeds by county when property sold was funded with … Our opinion regarding the financial implications of a sale by a county of its ownership interest in a civic …
https://www.osc.ny.gov/legal-opinions/opinion-2000-10State Agencies Bulletin No. 1971
… one Direct Deposit record. For employees with multiple jobs, all payroll deposits are made according to the single … Pay Data USA>Request Direct Deposit) . SECTION E: AUTHORIZATION (Required) Joint Account Holder: If a joint … that they understand the instructions, including the authorization for recovery of funds, and authorizes the NYS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1971-direct-deposit-guidance-and-audit-queryOpinion 97-6
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … maintenance of the system is a "system cost" within the meaning of County Law, §301(8). Further, the services of an … the expenditure of surcharge money for the purposes set forth therein ( id .). Chapter 309 of the Laws of 1996 …
https://www.osc.ny.gov/legal-opinions/opinion-97-6Steuben County Soil and Water Conservation District – Internal Controls Over Cash Receipts and Disbursements (2013M-97)
… and procedures. Prepare detailed deposit slips, and record all receipt information in the accounting records so that a …
https://www.osc.ny.gov/local-government/audits/district/2013/08/02/steuben-county-soil-and-water-conservation-district-internal-controls-over-cashTown of Johnsburg – Management Oversight and Online Banking (2013M-6)
… of financial activities and internal controls over online banking for the period January 1, 2011, to July 31, … Supervisor has not adequately segregated the bookkeeper’s online banking duties. The Supervisor had not reviewed or supervised the bookkeeper’s online banking transactions totaling more than $1.8 million …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/town-johnsburg-management-oversight-and-online-banking-2013m-6Opinion 2001-9
… county officials serving as officers of not-for-profit corporations) -- Exceptions (contracts with not-for-profit corporations) GENERAL MUNICIPAL LAW §§801, 802(1)(f), 803, … board who also serves as an officer of two not-for-profit corporations and a director of one of the corporations does …
https://www.osc.ny.gov/legal-opinions/opinion-2001-9Gardiner Fire District – Length of Service Award Program (2013M-265)
… recorded and periodically reviewed and reconciled. Engage an independent accountant to audit the LOSAP and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/07/gardiner-fire-district-length-service-award-program-2013m-265Bradford Central School District – Financial Management (2016M-253)
… in Steuben County and the Towns of Orange and Tyrone in Schuyler County. The District, which operates one school with … planned use of fund balance to avoid levying taxes at a level greater than needed. Ensure that unrestricted fund …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/bradford-central-school-district-financial-management-2016m-253Chester Union Free School District – Financial Management and Board Oversight (2016M-95)
… July 1, 2014 through September 29, 2015. Background The Chester Union Free School District is located in the Town of Chester, Orange County. The District, which operates two … Chester Union Free School District Financial Management and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/chester-union-free-school-district-financial-management-and-boardVacancies at the Clinton Towers Mitchell-Lama Housing Development
… To determine whether vacant housing units at the Clinton Towers Mitchell-Lama housing development were being rented in … approximately 44,000 total units (apartments). Clinton Towers, a Mitchell-Lama rental development in Manhattan, is owned by Clinton Towers Housing Company, Inc., which was formed in 1972 for …
https://www.osc.ny.gov/state-agencies/audits/2017/12/08/vacancies-clinton-towers-mitchell-lama-housing-developmentNYS Pension Fund Commits $2 Billion to Climate Transition Index
… is extremely pleased to be partnering with the Fund on its journey to Net Zero by 2040. Our history as a provider of ESG …
https://www.osc.ny.gov/press/releases/2021/12/nys-pension-fund-commits-2-billion-climate-transition-index