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Town of Willing – Justice Court Operations (2014M-377)
… cases to the DMV. The Board did not properly audit or document its audit of the prior Justice’s records and …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/04/10/town-willing-justice-court-operations-2014m-377Town of Southold – Financial Operations (2014M-299)
… Purpose of Audit The purpose of our audit was to review selected financial operations of the Town for the period January 1 through December 31, …
https://www.osc.ny.gov/local-government/audits/town/2015/01/30/town-southold-financial-operations-2014m-299City of Newburgh – Budget Review (B20-6-12)
… City’s proposed annual budgets must be submitted to the State Comptroller for examination and recommendations. Key … the City will exceed its CTL and could lose some of its State funding. Key Recommendations Develop a plan to maintain …
https://www.osc.ny.gov/local-government/audits/city/2020/11/13/city-newburgh-budget-review-b20-6-12Town of Marilla – Town Supervisor’s Activities (2015M-27)
… to review the Supervisor’s financial records and reports for the period January 1, 2009 through February 3, 2015. … The Town of Marilla is located in Erie County and has a population of approximately 5,300. The Town is governed by … $2.8 million. Key Findings The Supervisor relied on a certified public accounting firm (CPA) to maintain the …
https://www.osc.ny.gov/local-government/audits/town/2015/05/22/town-marilla-town-supervisors-activities-2015m-27State Agencies Bulletin No. 1887
… Purpose: The purpose of this bulletin is to inform agencies of the 2021 rate for the New York State … Questions regarding this bulletin may be directed to the Tax and Compliance Mailbox. … The purpose of this bulletin is to inform agencies of the 2021 rate for the New York State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1887-2021-paid-family-leave-rate-increaseTown of Lewiston – Town Management of Joseph Davis State Park (2014M-162)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s management of the Park for the period January 1, 2011 through April 8, …
https://www.osc.ny.gov/local-government/audits/town/2015/02/27/town-lewiston-town-management-joseph-davis-state-park-2014m-162Town of Phelps – Financial Management (2015M-70)
… practices. Although the District has four reserve funds, the purpose and funding levels of the reserves have … This plan should address the use of unexpended surplus funds and the necessity and funding of reserves. The plan …
https://www.osc.ny.gov/local-government/audits/town/2015/07/31/town-phelps-financial-management-2015m-70Town of Louisville – Water User Charges (2015M-44)
… Purpose of Audit The purpose of our audit was to review the Town’s water user charge … January 1, 2013 through July 9, 2014. Background The Town of Louisville is located in St. Lawrence County and has a …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-louisville-water-user-charges-2015m-44Assessable Expenses of Administering the Motor Vehicle Financial Security Act and Motor Vehicle Safety Responsibility Act for the Four State Fiscal Years Ended March 31, 2018
… Objective To ascertain the total expenses that the Department of Motor Vehicles (Department) incurred in administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act …
https://www.osc.ny.gov/state-agencies/audits/2019/09/11/assessable-expenses-administering-motor-vehicle-financial-security-act-and-motor-vehicleTown of Brant – Justice Court (2014M-180)
… and reports for the period January 1, 2012 through April 25, 2014. Background The Town of Brant is located in Erie … has two elected Justices who preside over Town Justice Court operations. Town revenue attributable to Court … and reports for the period January 1 2012 through April 25 2014 …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/22/town-brant-justice-court-2014m-180Town of Andover – Audit of Claims (2013M-388)
… process for the period January 1, 2012 through September 30, 2013. Background The Town of Andover is located in … process for the period January 1 2012 through September 30 2013 …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-andover-audit-claims-2013m-388Controls Over Unclaimed Bottle Deposits (Follow-Up)
… The Department of Taxation and Finance (Department) is responsible for enforcing certain aspects of the New York … and one was partially implemented. The Department is not required to respond to this follow-up report. However, we allow 30 days from the date this report is issued for officials to provide information on any actions …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/controls-over-unclaimed-bottle-deposits-followWhispering Pines Preschool, Inc. – Compliance With the Reimbursable Cost Manual
… by Whispering Pines Preschool, Inc. (Whispering Pines) on its Consolidated Fiscal Reports (CFRs) were properly … is a SED-approved, for-profit special education provider of center- and home-based services to infants, toddlers, and … included: $71,397 in personal service costs consisting of salary and fringe benefits paid to the Director’s husband …
https://www.osc.ny.gov/state-agencies/audits/2015/06/02/whispering-pines-preschool-inc-compliance-reimbursable-cost-manualAccounts Receivable Collection and Reporting
… and analysis, technical expertise, and support in New York State since 1975. The Authority is advancing a comprehensive … deploys new and innovative technologies to help New York State meet its energy needs. Its programs are organized into … New York State Energy Research and Development Authority: Contract Award and Performance (2013-S-45) New York State …
https://www.osc.ny.gov/state-agencies/audits/2015/08/05/accounts-receivable-collection-and-reportingCapital Planning
… transportation in Erie and Niagara counties in New York State. NFTA businesses include a bus, light rail, and … (19 percent) originally costing $184 million were not in a state of good repair, including: buses and light rail cars; … changes. Other Related Audits/Reports of Interest New York State Canal Corporation: Infrastructure Inspection and …
https://www.osc.ny.gov/state-agencies/audits/2016/04/01/capital-planningPipeline Safety Oversight
… safety data, and then determine which analyses can best provide both DPS and the Operators with the most …
https://www.osc.ny.gov/state-agencies/audits/2016/03/08/pipeline-safety-oversightInternal Control System Components
… Background In 1987, the Legislature passed the New York State Governmental Accountability, Audit and Internal Control Act requiring each State agency to institute a comprehensive system of internal … activities undertaken during the previous year. As the State’s chief fiscal officer, the Comptroller also has …
https://www.osc.ny.gov/state-agencies/audits/2016/03/17/internal-control-system-componentsOpinion 2003-2
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … departments or incorporated fire companies pursuant to contract with the village board of trustees (Village Law … at least one-half of the assessed valuation for state and county taxes of all the taxable real property in …
https://www.osc.ny.gov/legal-opinions/opinion-2003-2Opinion 94-18
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … as the village fire department. VILLAGE LAW, §1-102(1); STATE CONSTITUTION, ARTICLE VIII, §1: A village may not … benevolent association established by special act of the State Legislature for the purpose of receiving foreign fire …
https://www.osc.ny.gov/legal-opinions/opinion-94-18Opinion 90-48
… to reject any or all bids "if, in his opinion, the best interests of the district will be promoted thereby". …
https://www.osc.ny.gov/legal-opinions/opinion-90-48