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Sullivan West Central School District - Retiree Health Insurance (2019M-196)
… whether District officials and personnel ensured that health insurance contributions from eligible retirees were … not provide sufficient oversight to ensure that retirees’ health insurance contributions were properly billed, … related to billing, collecting and depositing retirees’ health insurance contributions. Ensure that sufficient …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/sullivan-west-central-school-district-retiree-health-insurance-2019m-196Village of Yorkville – Budget Review (B3-13-7)
… expenditure projections in the Village’s tentative budget for the 2013-14 fiscal year are reasonable. Background The … Key Findings Based on the results of our review, except for certain matters, we found that the significant revenue …
https://www.osc.ny.gov/local-government/audits/village/2013/04/10/village-yorkville-budget-review-b3-13-7State Police Bulletin No. SP-218
State Police Bulletin No SP218
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-218-police-benevolent-association-pba-new-york-state-troopers-inc-duesBriarcliff Manor Union Free School District - Procurement (2020M-173)
Determine whether Briarcliff Manor Union Free School District District officials used a competitive process to procure goods and services
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/26/briarcliff-manor-union-free-school-district-procurement-2020m-173Village of Windsor - Water Operations (2019M-210)
… used an inconsistent methodology for estimating water bills. Estimated and customer-submitted water usages used by …
https://www.osc.ny.gov/local-government/audits/village/2020/01/24/village-windsor-water-operations-2019m-210DiNapoli: Ex-Lake George Watershed Coalition Director Convicted in Grant Scheme
… to serve,” DiNapoli said. “I thank District Attorney Jason Carusone and the New York State Department of Taxation …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-ex-lake-george-watershed-coalition-director-convicted-grant-schemeFort Edward Union Free School District - Financial Condition (2019M-245)
… annually updated. Continue to explore options to provide for revenue enhancement, cost savings opportunities and to …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/fort-edward-union-free-school-district-financial-condition-2019m-245II.3.B Establish Control – II. New York State Financial Accounting
… Financial System (SFS) also controls the accounting and release of payments during the fiscal year, contract encumbrances, … the agency prior to the end of the fiscal year. For more information about appropriation accounting, lapsing periods, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3b-establish-control2019 Financial Condition Report – 2019 Financial Condition Report
… to present the State of New York’s Financial Condition Report for the fiscal year ended March 31, 2019. New York … than a decade, however, economic risks are growing. This report can help New Yorkers better understand the State’s … State’s structural budget imbalance. Read More About this Report This report provides citizens with an overview of the …
https://www.osc.ny.gov/reports/finance/2019-fcrTown of Franklin – Financial Operations (2014M-32)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations for the period of January 1, 2012 through October 11, 2013. Background The … The purpose of our audit was to review the Towns financial operations for the period of January 1 2012 through October 11 2013 …
https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-franklin-financial-operations-2014m-32Cattaraugus County – Court and Trust Funds (2014M-85)
… whereabouts of any person entitled to an estate payment is unknown. Key Findings The records maintained by the County …
https://www.osc.ny.gov/local-government/audits/county/2014/04/11/cattaraugus-county-court-and-trust-funds-2014m-85Accounts Payable Advisory No. 67
… ) Guidance Executive Order 202.48 suspended the provisions of State Finance Law Article 11-A, Interest Payments on Certain Amounts Owed by the State, to the extent necessary to respond to the direct … XII, Section 5.F - Adjusting the MIR Date . This guidance is in place through June 24, 2021 …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/67-prompt-payment-interestStony Creek Volunteer Fire Company – Cash Disbursements (2015M-188)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of cash disbursements for the period January 1, 2013 through …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/23/stony-creek-volunteer-fire-company-cash-disbursements-2015mReal Estate Advisory Committee
… The Real Estate Advisory Committee is appointed by the … Committee, pursuant to Section 423 of the Retirement and Social Security Law. The Real Estate Advisory Committee reviews proposed mortgage and real estate investments. In the … The committee appointed by the Comptroller with the consent …
https://www.osc.ny.gov/common-retirement-fund/resources/real-estate-advisory-committeeWesterlo Volunteer Fire Company – Cash Disbursements (2014M-179)
… Inc. is a not-for-profit organization incorporated in 1938 in the Town of Westerlo, Albany County. The Company contracts … approximately $370,000. Key Findings There are no controls in place requiring the Board’s review and approval of claims …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/17/westerlo-volunteer-fire-company-cash-disbursements-2014m-179Town of Parma - Real Property Tax Exemptions Administration (2018M-223)
… tax exemptions. Key Findings We reviewed properties with 147 agricultural, non-profit and not-for-profit, senior … (19 percent of those reviewed) without applications, renewal forms or other supporting documentation. Incorrectly … Did not report the transfer of 10 (of 37) properties with exemptions to the County as required when the new owner …
https://www.osc.ny.gov/local-government/audits/town/2019/03/01/town-parma-real-property-tax-exemptions-administration-2018m-223Town of Eden - Real Property Tax Exemptions (2018M-231)
… Key Findings We reviewed 58 out of 765 agricultural, veteran and senior citizen exemptions, totaling $2.9 million, … monitor exemptions and ensure annual renewal documentation is provided when required. Town officials generally agreed …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-eden-real-property-tax-exemptions-2018m-231Village of Canastota - Board Oversight (2018M-256)
… Ensure the Clerk-Treasurer prepares and submits AUDs to OSC and the Board in a timely manner. Develop DPW payroll monitoring procedures to verify that time worked is accurately paid. Village … officials agreed with our findings and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/village/2019/04/12/village-canastota-board-oversight-2018m-256Opinion 98-13
… This opinion represents the views of the Office of the State Comptroller at the time it was … under the Education Law, may construct a building to house and display works of art, objects of special character … the town may expend its moneys to construct a building to house the museum and may annually raise taxes to fund such a …
https://www.osc.ny.gov/legal-opinions/opinion-98-13Opinion 2000-17
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … TOWN LAW §§197, 197-a: If a town, on behalf of a water district, contracts with a water authority for the … Whether a town on behalf of a water district may enter into a contract with a water …
https://www.osc.ny.gov/legal-opinions/opinion-2000-17