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Adequacy of 2021 Budgets - Jefferson County (S9-21-2)

… an independent evaluation of the County’s adopted budget for the 2021 fiscal year. Background The COVID-19 pandemic … The pandemic has also created a difficult environment for officials to develop annual budgets given the unknowns of … future financial impacts. The pandemic increases the need for local officials to more closely monitor their budgeted …

https://www.osc.ny.gov/local-government/audits/county/2021/05/21/adequacy-2021-budgets-jefferson-county-s9-21-2

Adequacy of 2021 Budgets - Town of North Hempstead (S9-21-12)

… an independent evaluation of the Town’s adopted budget for the 2021 fiscal year. Background The COVID-19 pandemic … The pandemic has also created a difficult environment for officials to develop annual budgets given the unknowns of … future financial impacts. The pandemic increases the need for local officials to more closely monitor their budgeted …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/21/adequacy-2021-budgets-town-north-hempstead-s9-21-12

Adequacy of 2021 Budgets - Town of Big Flats (S9-21-20)

… an independent evaluation of the Town’s adopted budget for the 2021 fiscal year. Background The COVID-19 pandemic … The pandemic has also created a difficult environment for officials to develop annual budgets given the unknowns of … future financial impacts. The pandemic increases the need for local officials to more closely monitor their budgeted …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/21/adequacy-2021-budgets-town-big-flats-s9-21-20

Saranac Central School District – Tuition Billing and Collections (2023M-90)

… (District) officials properly billed and collected tuition for nonresident foster care students enrolled at the … officials did not properly bill and collect tuition for nonresident foster care students enrolled at the … $59,336 of tuition billed and did not bill $4,345 for tuition due. As a result, the District had not been paid …

https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-tuition-billing-and-collections-2023m-90

Opinion 99-8

… mailing costs. The provision of the subscription service does not obviate the need to respond to individual requests, … of the fact that its provision of the subscription service does not obviate the need to continue to respond to …

https://www.osc.ny.gov/legal-opinions/opinion-99-8

Town of Great Valley – Town Clerk (2014M-29)

… County, has a population of approximately 1,970 and is governed by an elected five-member Board. Budgeted general and highway fund appropriations for 2013 totaled … did not issue duplicate receipts for certain licenses and fees. The Clerk did not deposit all collections or remit …

https://www.osc.ny.gov/local-government/audits/town/2014/06/20/town-great-valley-town-clerk-2014m-29

State Agencies Bulletin No. 2245

… the discontinuation of the Salary Withholding Program for certain employees. Affected Employees: Employees whose … 2-a of Section 200 of the State Finance Law and provides for the discontinuation of the Salary Withholding Program for employees hired on or after 07/01/2024. In addition, …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2245-discontinuation-salary-withholding-program-certain-employees

XIV.15 Updating Agency Contacts – XIV. Special Procedures

… for authorizing the transmission of vouchers for payment to OSC. Optional, see Voucher Authorizers heading in  …

https://www.osc.ny.gov/state-agencies/chapter-xiv15/xiv15-updating-agency-contacts

Town of Pamelia – Financial Management (2015M-276)

… multiyear financial and capital plan. The clerk does not maintain detailed revenue and expenditure subsidiary …

https://www.osc.ny.gov/local-government/audits/town/2016/01/15/town-pamelia-financial-management-2015m-276

Town of East Greenbush – Justice Court Operations (2016M-60)

… our audit was to examine the Court’s financial operations for the period January 1, 2014 through June 30, 2015. … collections in 2014 totaled approximately $598,000 for fines, fees and surcharges and $42,000 for bail. Key Findings Court personnel did not complete …

https://www.osc.ny.gov/local-government/audits/justice-court/2016/05/06/town-east-greenbush-justice-court-operations-2016m-60

Fillmore Central School District – Credit Cards and Purchase Cards (2023M-115)

… 230 charges had one or more exceptions that could have led to potentially inappropriate card use, including:  … $38,000 in charges were not properly approved prior to the card being used. Approximately $12,000 in charges did not have adequate support to show what was purchased. District officials also could …

https://www.osc.ny.gov/local-government/audits/school-district/2023/12/08/fillmore-central-school-district-credit-cards-and-purchase-cards-2023m

Town of Marilla – Town Supervisor’s Activities (2015M-27)

… 3, 2015. Background The Town of Marilla is located in Erie County and has a population of approximately 5,300. The Town is governed by an elected five-member Town Board. Budgeted appropriations … million. Key Findings The Supervisor relied on a certified public accounting firm (CPA) to maintain the accounting …

https://www.osc.ny.gov/local-government/audits/town/2015/05/22/town-marilla-town-supervisors-activities-2015m-27

Examination of Procurement Card Payments

… for OSC contract approval and competitive bidding and (ii) do not use PCards to pay for purchases from vendors with …

https://www.osc.ny.gov/state-agencies/audits/2018/03/09/examination-procurement-card-payments

Borrowing Against Your Contributions – Basic Plan with Increased-Take-Home-Pay (ITHP)

… benefit will be permanently reduced . You cannot pay off your loan once you retire. The amount of your annuity … pay off your loan once you retire. The amount of your pension reduction will be based on your age, the loan balance …

https://www.osc.ny.gov/retirement/publications/1511/borrowing-against-your-contributions

Refunding Local Debt

… to Refunding Local Debt Pursuant to Sections 90.00 and 90.10 of the Local Finance Law Pursuant to Sections … at private (interpreted to include negotiated) sale if the terms and conditions of the sale are approved by the Comptroller.  …

https://www.osc.ny.gov/debt/refunding-local-debt

Chenango Valley Central School District -- Budget Review (B19-4-2)

… The Chenango Valley Central School District is located in Broome County. Chapter 260 of the Laws of 2008 authorizes the District to issue debt in an aggregate principal amount not to exceed $3.5 million to liquidate the accumulated deficit in the District’s general fund and food service fund as of …

https://www.osc.ny.gov/local-government/audits/school-district/2019/04/12/chenango-valley-central-school-district-budget-review-b19-4-2

Village of Suffern – Budget Review (B22-6-2)

… of the Village’s tentative budget for the 2022-23 fiscal year. Background The Village of Suffern, located in Rockland … deficits in the Village’s general, water, sewer and capital projects funds as of May 31, 2015. New York State … to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit …

https://www.osc.ny.gov/local-government/audits/village/2022/04/15/village-suffern-budget-review-b22-6-2

Town of Andover – Audit of Claims (2013M-388)

… The purpose of our audit was to evaluate the audit of claims process for … January 1, 2012 through September 30, 2013. Background The Town of Andover is located in Allegany County and is governed … by the Board for payment was included in the Board minutes. We found that the amounts in the minutes did not …

https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-andover-audit-claims-2013m-388

XIV.14.F Valuation of Capital Assets – XIV. Special Procedures

… General capital assets should be accounted for at historical cost (at estimated historical cost if actual historical cost is not practicably … asset (such cost is considered a part of the cost of the new capital project). The cost of relocating a facility …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14f-valuation-capital-assets

Opinion 99-13

… This opinion represents the views of the Office of the State Comptroller at the time it was … seasonal) -- Rates (requirements for building permit fees) TOWN LAW, §§130(1), 138, 261; EXECUTIVE LAW, §381: Town … Village of Suffern , 32 AD2d 921, 302 NYS2d 304; Orange & Rockland Utilities v Town of Clarkstown , 80 AD2d 846, 444 …

https://www.osc.ny.gov/legal-opinions/opinion-99-13