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Town of Berkshire – Town Clerk (2014M-230)
… The Clerk failed to issue duplicate receipts or record the form of payment for any moneys collected. The Clerk did not … Officer failed to compare the money received for building permits with the permits actually issued. Key … collected with what is owed to various parties. Reconcile building permits with the fees collected. …
https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-berkshire-town-clerk-2014m-230Altmar-Parish-Williamstown Central School District - Financial Condition Management (2018M-258)
… At the end of 2017-18, the District exceeded the 4 percent statutory limit on unrestricted fund balance by about 2 … overestimated appropriations by more than 6 percent due to conservative budget practices. Also, the District … levels. Use the funds in the debt service fund to pay the related debt service expenditures. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/08/altmar-parish-williamstown-central-school-district-financial-conditionTown of Chili - Financial Management and Cash Receipts (2019M-167)
… reconcile them. Key Recommendations Adopt budgets with realistic estimates. Establish a written policy … departmental receipt records. Town officials disagreed with certain aspects of our findings and recommendations but …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-chili-financial-management-and-cash-receipts-2019m-167Ausable Valley Central School District - Medicaid Reimbursements (2018M-189)
… all Medicaid reimbursements to which it was entitled for services provided to eligible special education students. … to ensure Medicaid claims were submitted and reimbursed for all eligible services provided. Claims were not submitted and reimbursed for 1,674 eligible services totaling $58,965 and service …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/ausable-valley-central-school-district-medicaid-reimbursements-2018m-189XIII.1 Employee Expense Reimbursement Overview – XIII. Employee Expense Reimbursement
… that most employee expenses, including travel expenses and claims for damages, are reimbursed through. Certain other … within this chapter, the agency’s Finance Office can contact [email protected] . Guide to Financial Operations …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii1-employee-expense-reimbursement-overviewOpinion 96-1
… AND NOTES -- State Comptroller Approval (necessity for in Adirondack Park fire district) FIRE DISTRICTS -- Powers and … of real property - need for State Comptroller approval in Adirondack Park) MUNICIPAL FUNDS -- Capital Reserve Fund (necessity for State Comptroller approval in Adirondack fire district) REAL PROPERTY -- Purchase (need for …
https://www.osc.ny.gov/legal-opinions/opinion-96-1Opinion 93-15
… library information concerning such funds. March 18, 1993 Michael J. Moran, Supervisor Town of Gardiner …
https://www.osc.ny.gov/legal-opinions/opinion-93-15Enforcement of Local Law 144 – Automated Employment Decision Tools
… implemented an effective system to enforce compliance with Local Law 144. The audit covered the period from July 2023 … of these concerns, the New York City (NYC) Council passed Local Law 144 of 2021 (LL144 or the Law). Under the Law, … implemented an effective system to enforce compliance with Local Law 144 …
https://www.osc.ny.gov/state-agencies/audits/2025/12/02/enforcement-local-law-144-automated-employment-decision-toolsOversight of Chemical Dependence Residential Services
… review is due. OASAS suspended all on-site recertification reviews due to the COVID-19 disaster emergency. For Programs … for renewal, OASAS is required to conduct recertification reviews before the expiration date of the current certification. Recertification reviews are unannounced and include an on-site inspection of …
https://www.osc.ny.gov/state-agencies/audits/2021/12/03/oversight-chemical-dependence-residential-servicesApplication Review and Site Permitting for Major Renewable Energy Projects
… Objective To determine whether the Office of Renewable Energy Siting is fulfilling its obligations under State law to issue siting permits for major renewable energy projects within the required time frames. This audit … To determine whether the Office of Renewable Energy Siting is fulfilling its obligations under State law …
https://www.osc.ny.gov/state-agencies/audits/2024/04/24/application-review-and-site-permitting-major-renewable-energy-projectsHousing for Seniors
… Corporation effectively oversee the awarding of senior housing units and a program assisting senior homeowners. Our audit covered the period from January … in the development and rehabilitation of housing for senior citizens, including the Senior Affordable Rental …
https://www.osc.ny.gov/state-agencies/audits/2023/07/05/housing-seniorsState Agencies Bulletin No. 2303
… of the confirm of the specials payroll cycle every week. Therefore, an early confirm of the payroll schedule may … advices. This configuration change will happen each week starting on Thursday morning. Users will be able to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2303-payserv-request-direct-deposit-panel-and-new-york-state-payroll-onlineService Credit Purchase Payments – Legacy Reporting
… If members choose to purchase credit for their previous service, they have the option to … Service Credit Purchase Payments Mandatory purchases of ERS service on or after July 1, 1989, are …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/service-credit-purchase-paymentsOpinion 92-37
… the approval of the State Comptroller. December 28, 1992 John Maier, III, Esq., Town Attorney Town of Roxbury …
https://www.osc.ny.gov/legal-opinions/opinion-92-37Town of Marathon – Transparency of Fiscal Activities (S9-25-21)
… [read complete report – pdf] Audit Objective Did the Town of Marathon (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial records and … file the Annual Financial Report (AFR) with the Office of the State Comptroller (OSC) as required? Audit Period …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/03/13/town-marathon-transparency-fiscal-activities-s9-25-21Opinion 2000-6
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … FIRE INSURANCE TAXES -- Particular Uses (funding length of service award program) VOLUNTEER FIREFIGHTERS -- Service … by a village treasurer may be used to fund a length of service award program for volunteer firefighters …
https://www.osc.ny.gov/legal-opinions/opinion-2000-6Other Places to Search for Unclaimed Funds
… about refunds on retirement accounts. National Registry of Unclaimed Retirement Benefits For information on unclaimed retirement account balances. Internal Revenue … of Veterans Affairs For information on insurance funds owed to certain current and former policyholders or …
https://www.osc.ny.gov/unclaimed-funds/resources/other-places-search-unclaimed-fundsTompkins County Development Corporation – Board Oversight (2021M-7)
… report - pdf ] Audit Objective Determine whether the Tompkins County Development Corporation (TCDC) Board of … Determine whether the Tompkins County Development Corporation TCDC Board of …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/05/21/tompkins-county-development-corporation-board-oversightLongwood Central School District – Purchasing (2016M-16)
… Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $227 million. Key Finding …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/longwood-central-school-district-purchasing-2016m-16Village of Lynbrook – Sexual Harassment Prevention Training (S9-23-14)
… (SHP Training). Key Findings SHP Training was provided to employees and elected officials. Of the 35 total … Key Recommendation Village officials should continue to monitor the completion of annual SHP Training by all … agreed with our recommendation and indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/08/village-lynbrook-sexual-harassment-prevention-training-s9-23-14