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City of Troy – Budget Review (B21-5-10)
… proposed budget includes the purchase of equipment and/or vehicles for the general fund totaling $3,354,500. However, … City's 2022 capital plan for the purchase of equipment and vehicles for the general fund remaining unfunded through the … proposed budget includes the purchase of equipment and/or vehicles for the water fund totaling $220,000. However, …
https://www.osc.ny.gov/local-government/audits/city/2021/11/04/city-troy-budget-review-b21-5-10Ridge Fire District – Audit Follow-Up (2021M-165-F)
… of Review The purpose of our review was to assess the Ridge Fire District’s (District) progress, as of September … in implementing our recommendations in the audit report Ridge Fire District – Board Oversight of Treasurer’s Fiscal … The purpose of our review was to assess the Ridge Fire Districts District progress as of September 2025 …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/ridge-fire-district-audit-follow-2021m-165-fFine Fire District – Board Oversight (2023M-81)
… of the Board, not supported, not audited or they resulted in overpayments. Key Recommendations Maintain sufficient …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/27/fine-fire-district-board-oversight-2023m-81State Contract and Payment Actions in March
… County. $2.3 million with KS Construction of NY Inc. for parking garage rehabilitation at Dulles State Office Building … aid to 631 school districts. $1.8 billion in excess cost aid to 668 school districts for school-aged special … the COVID-19 pandemic response, including $994,300 to Life Science Logistics NY LLC for warehouse management …
https://www.osc.ny.gov/press/releases/2023/05/state-contract-and-payment-actions-marchVillage of Cedarhurst – Transparency of Fiscal Activities (S9-24-19)
… (Village) Board of Trustees (Board): Conducted an annual audit of the Village Chief Fiscal Officer’s (CFO) financial records and reports, Filed the required Annual Financial Report (AFR) with the Office of the State … of Cedarhurst Village Board of Trustees Board Conducted an annual audit of the Village Chief Fiscal Officers CFO …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-cedarhurst-transparency-fiscal-activities-s9-24-19Controls Over Equipment
… machine instead of four physiological monitors. An HP computer was purchased on August 27, 2009 for $1,547. We attempted to locate the computer as it was still listed in FAM on June 30, 2017. H+H … with an approved relinquishment form indicating that the computer was disposed of on August 10, 2010 because it was …
https://www.osc.ny.gov/state-agencies/audits/2019/01/09/controls-over-equipmentTown of Elizabethtown – Supervisor’s Records and Reports (2015M-346)
… 31, 2015. Background The Town of Elizabethtown is located in Essex County and has a population of approximately 1,160. The Town is governed by …
https://www.osc.ny.gov/local-government/audits/town/2016/05/06/town-elizabethtown-supervisors-records-and-reports-2015m-346Collection and Use of the Motor Vehicle Law Enforcement Fee
… reported performance measures. The Division has completed only seven audits of seven grantees and as of March 2012, the …
https://www.osc.ny.gov/state-agencies/audits/2013/07/12/collection-and-use-motor-vehicle-law-enforcement-feeState Comptroller DiNapoli Releases Municipal Audits
… , Town of Nanticoke , Town of Marbletown , Municipal Parking Structures , City of Sherrill , Walden Fire District … excessive fund balance in the general fund. Municipal Parking Structures (2017MS-3) The local governments reviewed … varying processes in place to inspect and monitor their parking structures. Although available reports indicate that …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli Announces State Contract and Payment Actions for February 2016
… with Wadsworth Logging Inc. and $172,000 with Prentiss and Carlisle Management Co. Inc. $595,000 with DLH Energy Service LLC to plug abandoned oil and gas wells. Office of General … Milk Train Rail Trail Project. Major Payments Approved Tax Refunds $1.4 billion for 1.5 million personal income tax …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-announces-state-contract-and-payment-actions-february-2016DiNapoli: School District Budget Voter Participation More Than Tripled During COVID-19 Lockdown
… for school district budgets statewide more than tripled to 1.6 million votes cast amid the COVID-19 lockdown for the … replaced with absentee ballots. The results were similar to 2019 when only 1.6 percent of the budgets failed to pass on the first vote, according to a report released …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-school-district-budget-voter-participation-more-tripled-during-covid-19-lockdownOpinion 89-18
… TAX LAW, §§310, 318; STATE CONSTITUTION, ARTICLE VIII, §1: In the absence of express statutory authority, a town may … certain circumstances). Further, although Town Law, §116(1) authorizes a town to pay all actual and necessary expenses … wages. This Office, in interpreting Uniform Justice Court Act, §105, which provides for the reimbursement by a town or …
https://www.osc.ny.gov/legal-opinions/opinion-89-18Accounting for Encumbrances Webinar Presentation
Print out the Accounting for Encumbrances Webinar Presentation
https://www.osc.ny.gov/files/local-government/academy/pdf/accounting-for-encumbrances-05-19-21.pdfAccounting for Medicaid-Related Intergovernmental Transfers
This bulletin is to provide accounting guidance to counties for Medicaid-related intergovernmental transfers (IGTs).
https://www.osc.ny.gov/files/local-government/publications/2021/pdf/accounting-for-medicaid-related-intergovernmental-transfers.pdfState Contract and Payment Actions in October
… janitorial services. $2.1 million with the Salmon River School District for transportation of Native American … Skanska ECCO III HPA JV to improve access to the Hunts Point Interstate in Bronx County. $4.8 million with Concrete … Technologies Corp. for rehabilitation of the Route 394 bridge in Chautauqua County. $3.3 million with J. Anthony …
https://www.osc.ny.gov/press/releases/2019/12/state-contract-and-payment-actions-octoberXIV.14.D Criteria for Recording General Capital Assets Including Infrastructure – XIV. Special Procedures
… of $40,000 Infrastructure Assets in excess of $1,000,000 For major construction projects, the $100,000 capitalization … capital expenditures rather than the individual assets. For bulk purchases of furniture, equipment, etc., the … from the entity or from other rights and obligations. For intangible right-to-use lease and subscription-based …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14d-criteria-recording-general-capital-assets-including-infrastructureSignal Maintenance, Inspection, and Testing (Follow-Up)
To assess the extent of implementation of the 18 recommendations included in our initial audit report Signal Maintenance Inspection and Testing Report 2017S6
https://www.osc.ny.gov/state-agencies/audits/2020/08/19/signal-maintenance-inspection-and-testing-followContact the Division of Local Government and School Accountability
… technical assistance. Email: [email protected] Regional Offices Technical Assistance is available at any of our Regional Offices [pdf] Binghamton Regional Office State Office … Counties Rochester Regional Office The Powers Building, 16 West Main Street, Suite 522, Rochester, NY 14614-1608 Tel …
https://www.osc.ny.gov/local-government/contact-division-local-government-and-school-accountabilitySignal Maintenance, Inspections, and Testing
… sampled devices at four section locations (Pelham, Howard Beach, Compressors, and New Technology-East New York). We … within the required intervals. For example, at Howard Beach and Pelham, 450 of the 1,280 MIT activities (35 …
https://www.osc.ny.gov/state-agencies/audits/2018/10/17/signal-maintenance-inspections-and-testingSelected Safety and Security Equipment at Train Stations (Follow-Up)
… 15, 2019, SIR had 199 Closed Circuit Television (CCTV) cameras, 44 stand-alone local cameras, and 45 Customer Assistance Intercoms (CAIs) – … and repairs on safety and security equipment such as CCTV cameras, CAIs, monitors, and Digital Video Recorders (DVRs). …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/selected-safety-and-security-equipment-train-stations-follow