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City of Gloversville – Parking Violation Operations (2016M-231)
… the effectiveness of collection strategies and consider enhanced or alternative measures that may increase the …
https://www.osc.ny.gov/local-government/audits/city/2016/09/30/city-gloversville-parking-violation-operations-2016m-231New Hartford Central School District – Procurement (2016M-153)
… Purpose of Audit The purpose of our audit was to examine the District’s procurement procedures for the period July 1, 2014 through February 22, 2016. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/new-hartford-central-school-district-procurement-2016m-153Green Tech High Charter School – Payroll (2023M-157)
… $16,706 made to seven employees. Could not support class coverage payments totaling $17,700 made to 44 … are prepared and submitted for all hourly employees and class coverage payments. Provide training to class coverage coordinators and review and maintain …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/03/22/green-tech-high-charter-school-payroll-2023m-157Nesconset Fire District – Length of Service Awards Program (2014M-317)
… employees properly earned length of service award program (LOSAP) credit for the period January 1, 2013 through July 31, … employees serving as volunteer firefighters from earning LOSAP points for responding to calls during their regularly …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/24/nesconset-fire-district-length-service-awards-program-2014m-317Sachem Central School District – Fund Balance (2017M-151)
Sachem Central School District Fund Balance 2017M151
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/06/sachem-central-school-district-fund-balance-2017m-151Malone Central School District – Payroll (2017M-278)
… The purpose of our audit was to determine whether employee salaries and wages were accurately paid during the period … payroll to ensure employees are accurately paid the salaries and wages to which they are entitled. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/malone-central-school-district-payroll-2017m-278Elmwood Village Charter School – Building Acquisition (2017M-237)
… by a 10-member Board of Trustees, has approximately 400 students. Budgeted appropriations for the 2017-18 fiscal …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/16/elmwood-village-charter-school-building-acquisition-2017m-237Harrisville Central School District – Claims Audit (2016M-215)
… Purpose of Audit The purpose of our audit was to evaluate internal … controls over the District’s claims auditing function for the period July 1, 2014 through October 31, 2015. … for payment. Key Recommendations Ensure that all claims are audited prior to being paid. Ensure that adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/harrisville-central-school-district-claims-audit-2016m-215Town of Deerpark – Budget Review (B6-13-18)
… are reasonable. The Town’s preliminary budget complies with the property tax levy limit. Key Recommendations There …
https://www.osc.ny.gov/local-government/audits/town/2013/11/01/town-deerpark-budget-review-b6-13-18Town of North Castle – Cash Disbursement (2013M-32)
… since May 2012. Because the Town’s deposits total $26 million, the lack of bank reconciliations creates a risk …
https://www.osc.ny.gov/local-government/audits/town/2013/04/19/town-north-castle-cash-disbursement-2013m-32Village of Clifton Springs – Board Oversight (2014M-099)
… Purpose of Audit The purpose of our audit was to examine the Village Board’s oversight … 1, 2012 through December 5, 2013. Background The Village of Clifton Springs is located in the Towns of Manchester and … Village of Clifton Springs Board Oversight 2014M099 …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-clifton-springs-board-oversight-2014m-099Cheektowaga Public Library – Treasurer’s Reports (2015M-136)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of the Library’s financial … The Cheektowaga Public Library is located in the Town of Cheektowaga, Erie County. The Library, which received … of the State Education Department in 1969, is governed by a five-member Board of Trustees appointed by the Town …
https://www.osc.ny.gov/local-government/audits/library/2015/09/04/cheektowaga-public-library-treasurers-reports-2015m-136Village of Muttontown - Board Oversight (2018M-251)
… complete report - pdf ] Audit Objective Determine whether the Board provided adequate oversight of Village financial operations. Key Findings The Board did not: Audit or cause an audit of the financial … Determine whether the Board provided adequate oversight of Village financial …
https://www.osc.ny.gov/local-government/audits/village/2019/03/01/village-muttontown-board-oversight-2018m-251Onondaga County Resource Recovery Agency - Transfer Station and Compost Facility Cash Receipts (2018M-217)
… and deposited. Perform periodic unannounced cash counts for all employees responsible for cash collection, as required by the Agency’s written … inventories and ensure that sales were properly accounted for. Key Recommendations Agency officials should: Improve …
https://www.osc.ny.gov/local-government/audits/county/2019/07/19/onondaga-county-resource-recovery-agency-transfer-station-and-compost-facilityHadley-Luzerne Central School District - Financial Management (2018M-103)
… complete report - pdf] Audit Objective Determine whether the Board properly managed District finances by adopting … The Board overestimated appropriations by an average of approximately $1.9 million annually from 2014-15 to … the general fund. Review reserves to determine if amounts are necessary and reasonable and ensure a plan for reserves …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/26/hadley-luzerne-central-school-district-financial-management-2018m-103Opinion 2006-7
… TOWN LAW §§198(10-f), 198(12); GENERAL MUNICIPAL LAW §122-b: (1) A town may enter into an ambulance service … Law §198(10-f) parallel the provisions found in section 122-b of the General Municipal Law, which authorizes the … pursuant to General Municipal Law §122-b (see 1998 Opns St Comp No. 98-9, p 22). The Legislative history of General …
https://www.osc.ny.gov/legal-opinions/opinion-2006-7DiNapoli: Bedford-Stuyvesant is on the Rise
… business and job growth in recent years, according to a report released today by New York State Comptroller Thomas P. DiNapoli. "Bedford-Stuyvesant is undergoing an economic resurgence, with record numbers of … how the changing landscape impacts current residents who are struggling to remain after building this community. …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-bedford-stuyvesant-riseState Agencies Bulletin No. 2443
… This bulletin is superseded by 2443.1 Purpose: The purpose of this bulletin is to inform agencies of the new process to report the accruals an employee charges … The purpose of this bulletin is to inform agencies of the new process to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2443-newly-created-process-report-accruals-charged-when-employee-worksOpinion 94-19
… sold at discount) -- Discount Bonds (amount chargeable to debt limit); (need to establish sinking fund) -- Zero Coupon Bonds (amount chargeable to debt limit); (need to establish sinking fund) … periodic interest is payable issued in 1993 is chargeable to a countys debt limit …
https://www.osc.ny.gov/legal-opinions/opinion-94-19Opinion 96-2
… the opinion. LIBRARIES -- Taxes (authority of village to charge library district with proportionate share of tax … DISTRICTS -- Library Districts (authority of village to charge library district with proportionate share of tax … -- Refunds and Chargebacks (authority of village to charge library district with proportionate share of tax …
https://www.osc.ny.gov/legal-opinions/opinion-96-2