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Opinion 97-10
… Law, §109-b[1][a], [2]). Pursuant to section 109-b(3)(d), this Office has promulgated regulations governing, among … thereto" (former General Municipal Law, §109-b[1][d], as added by L 1991, ch 413, §35). The 1994 amendment to section 109-b, however, …
https://www.osc.ny.gov/legal-opinions/opinion-97-10Village of Red Hook - Clerk-Treasurer's Duties (2019M-101)
Determine whether the Village Clerk-Treasurer (Treasurer) performed her duties in accordance with statutes.
https://www.osc.ny.gov/files/local-government/audits/pdf/red-hook-2019-101.pdfAvoca Central School District – Separation Payments (2015M-273)
… in the Towns of Avoca, Bath, Cohocton, Fremont, Howard, Prattsburgh and Wheeler in Steuben County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/avoca-central-school-district-separation-payments-2015m-273State Police Bulletin No. SP-179
… OSC has implemented a change in dues and agency shop fees for employees in Bargaining Units 07 and 17. The new rates …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-179-police-benevolent-association-pba-new-york-state-troopers-inc-dues-andVillage of New Paltz – Internal Controls Over Building Department Operations (2017M-201)
… Findings The Board and Village officials did not segregate code enforcement duties. The Building Department did not always … Segregate duties or increase oversight of the code enforcement duties. Ensure that press-numbered receipts …
https://www.osc.ny.gov/local-government/audits/village/2017/12/15/village-new-paltz-internal-controls-over-building-department-operations-2017m-201Rolling Stock Programs Department – Selected Aspects of the M9 Rail Car Project Management (Follow-Up) (2023-F-10)
To determine the extent of implementation of the 12 recommendations included in our initial audit report, Rolling Stock Programs Department – Selected Aspects of the M9 Rail Car Project Management.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f10.pdfVillage of Chatham – Internal Controls Over Selected Financial Activities (2013M-132)
… to be improved. The Treasurer did not properly reconcile all Village bank accounts or update the accounting records in … address the maintenance of leave time records. Ensure that all Village employees complete, submit and certify timesheets … online banking policy and require a monthly report of all online banking transactions that have occurred during the …
https://www.osc.ny.gov/local-government/audits/village/2013/08/23/village-chatham-internal-controls-over-selected-financial-activities-2013m-132NYSLRS Record of Activities - Elected and Appointed Officials Presentation
This webinar will explain how the New York State and Local Retirement System (NYSLRS) determines service credit for Elected and Appointed Officials. Officials, who are not in a time-keeping system, are required to keep a Record of Activities (ROA). The purpose of an ROA is to establish an Official’s
https://www.osc.ny.gov/files/local-government/academy/pdf/record-of-activities-elected-appointed-officials-08-17-22.pdfNewburgh Enlarged City School District - Financial Management and Information Technology (2017M-169)
… to District officials. Key Recommendations Adopt budgets with reasonably estimated appropriations and use excess fund … and reserves to benefit District residents in accordance with statutory requirements. Review all reserves and … the balances are necessary, reasonable and compliant with statutory requirements. Ensure all electronic and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/newburgh-enlarged-city-school-district-financial-management-andKiantone Independent Fire Department, Inc. – Internal Controls Over Financial Operations (2013M-295)
… Purpose of Audit The purpose of our audit was to determine whether … reported and that Department moneys are safeguarded for the period January 1, 2012 to September 5, 2013. Background … The purpose of our audit was to determine whether Department controls are …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/12/13/kiantone-independent-fire-department-inc-internal-controlsComptroller DiNapoli Releases State Audits
… required, the authority documented their multiple efforts to collect any past due accounts, and referred to the Office of the Attorney General the accounts more than 120 days past due that it was unable to collect. The temporary rise in NYSERDA's accounts …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases Audits
… $8.3 million from four leases at the World Trade Center (WTC) during the period June 2014 through November 2019. This …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-auditsVendor File Advisory No. 7
… Subject : Changes to Supplier registration and forms and Supplier Self-Serve Portal coinciding with the 2017 SFS Updates Reference : Guide to Financial Operations (GFO), Chapter X, Section 4.A - … Changes to Supplier registration and forms and Supplier SelfServe …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/7-supplier-updates2023 Sales Tax Q1
Office of the New York State Comptroller, Sales Tax First Quarter 2023
https://www.osc.ny.gov/files/local-government/publications/pdf/2023-sales-tax-first-quarter.pdfLGAC - Committee Structure
Committee Structure and Members of the New York Local Government Assistance Corporation
https://www.osc.ny.gov/files/debt/pdf/lgac-committees.pdfProperty Tax Cap Levy Growth
New York Office of the State Comptroller, Property Tax Cap Levy Growth
https://www.osc.ny.gov/files/local-government/property-tax-cap/pdf/inflation-and-allowable-levy-growth-factors.pdfState Police Bulletin No. SP-166
… Purpose To notify agencies of a change in dues and agency shop fees. Affected Employees Employees in … 07 and 17 represented by the Police Benevolent Association of the New York State Troopers, Inc. Effective Date(s) … To notify agencies of a change in dues and agency shop fees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-166-police-benevolent-association-new-york-state-troopers-inc-dues-andState Police Bulletin No. SP-161
… Purpose To notify agencies of a change in dues and agency shop fees. Affected Employees Employees in … 07 and 17 represented by the Police Benevolent Association of the New York State Troopers, Inc. Effective Date(s) … To notify agencies of a change in dues and agency shop fees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-161-police-benevolent-association-new-york-state-troopers-inc-dues-andBenefits Advisement Services for Individuals With Disabilities Seeking Employment
… Objective To determine if the Office of Mental Health (OMH) has … addressed the findings and recommendation related to benefits advisement in the New York State Employment First … To determine if the Office of Mental Health OMH has effectively addressed the findings and recommendation …
https://www.osc.ny.gov/state-agencies/audits/2021/07/20/benefits-advisement-services-individuals-disabilities-seeking-employmentADAPT Community Network - Compliance With the Reimbursable Cost Manual (2017-S-86) 90-Day Response
To determine whether the costs reported by ADAPT Community Network (ADAPT), formerly known as United Cerebral Palsy of New York City, Inc., on its...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s86-response.pdf