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Caton No. 1 Fire District – Financial Oversight (2013M-262)
… Key Recommendations Base annual budget appropriations on reasonable assumptions using historical trends and/or …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/caton-no-1-fire-district-financial-oversight-2013m-262East Clinton Fire District – Internal Controls Over Financial Operations (2012M-194)
… This would equate to the Secretary-Treasurer working over 11 hours a day, seven days a week, every week, for 16 months. The Board did not have written policies …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/04/east-clinton-fire-district-internal-controls-over-financial-operationsComptroller DiNapoli Releases School Audits
… District and the Penn Yan Central School District . “In an era of limited resources and increased accountability, … was created by Comptroller DiNapoli to promote openness in government and provide taxpayers with better access to the …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-audits-1Town of Henrietta – Financial Management and Purchasing (2013M-208)
… of our audit was to review the Town’s financial management and internal controls over purchasing for the period January … Town Board which is composed of four Council members and a Town Supervisor. Budgeted appropriations totaled … approximately $17 million for 2012. Key Findings The Board and Town officials have not developed long-term financial …
https://www.osc.ny.gov/local-government/audits/town/2014/01/24/town-henrietta-financial-management-and-purchasing-2013m-208Disaster Recovery Planning
… be done in late 2018. Key Recommendations Finalize the NYS Disaster Recovery Project: Disaster Recovery Draft Plan … NIST, and other relevant guidance. Ensure the finalized NYS Disaster Recovery Project: Disaster Recovery Draft Plan … Services: Security and Effectiveness of Division of Criminal Justice Services’ Core Systems ( 2014-S-24 ) Office …
https://www.osc.ny.gov/state-agencies/audits/2017/12/06/disaster-recovery-planningSullivan County – County Jail Operations (2013M-33)
… Purpose of Audit The purpose of our audit was to examine County jail operations and related costs for the period January 1, 2011, to October 5, 2012. Background Sullivan County is located in the southern part of New York State and has a population of …
https://www.osc.ny.gov/local-government/audits/county/2013/06/14/sullivan-county-county-jail-operations-2013m-33Syracuse Academy of Science Charter School – Purchases from Selected Vendors and Enrollment and Billing (2012M-219)
… purchases which likely could have been obtained at lower prices. Some of the purchased items were resold to the School … that, when multiple quotes are obtained, they are from companies that are not affiliated and that are primarily in …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/07/05/syracuse-academy-science-charter-school-purchases-selected-vendors-andSchuyler County Sheriff’s Department – Payroll, Civil Fees and Bail (2013M-120)
… or withheld, and no information is reported to the State retirement systems. We found errors with 231 of the 333 leave request forms that were available for review, 40 exceptions with the … employees of the County using the payroll system. Contact ERS regarding reporting the earnings and period of service …
https://www.osc.ny.gov/local-government/audits/county/2013/08/02/schuyler-county-sheriffs-department-payroll-civil-fees-and-bail-2013m-120Saratoga County – Financial Condition (2013M-235)
… Federal aid. The County’s 2013 budget for Maplewood Manor Nursing Home is approximately $26 million, funded primarily … for the operations of Maplewood Manor (the County-run nursing home) have shown negative trends from 2010 through … from $24.7 million at January 1, 2010, to $10.3 million at December 31, 2012 due, in part, to subsidizing Maplewood …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/saratoga-county-financial-condition-2013m-235City of Long Beach – Budget Review (B18-7-5)
… it is $3,712,839 above the limit established by law. On May 1, 2018 the City Council adopted a resolution …
https://www.osc.ny.gov/local-government/audits/city/2018/05/08/city-long-beach-budget-review-b18-7-5City of Lockport -- Budget Review (B7-1-14)
… an independent evaluation of the City’s proposed budget for 2018. Background Chapter 332 of the Laws of 2014, as … Comptroller each year, beginning January 1, 2015, and for each subsequent fiscal year during which the debt … to finance the deficit is outstanding, the proposed budget for the next succeeding fiscal year. Key Findings Based on …
https://www.osc.ny.gov/local-government/audits/city/2017/11/01/city-lockport-budget-review-b7-1-14Receiving Your Benefit and Filing Your Pension Payment Option Election – State Police Plan
… affect your potential benefit, and then save or print it. Sign in to your Retirement Online account , go to the ‘My … by the end of the month in which you retire. You have up to 30 days after your pension benefit becomes payable to … a disability retiree, you may change your option selection up to 30 days after your disability application is approved, …
https://www.osc.ny.gov/retirement/publications/1518/receiving-your-benefit-and-filing-your-pension-payment-option-electionVendor File Advisory No. 7
… to Supplier registration and forms and Supplier Self-Serve Portal coinciding with the 2017 SFS Updates Reference : Guide … These changes include updates to the Vendor Self-Service Portal, vendor registration process, and vendor forms. Vendor Self-Service Portal - Winter Update Vendors will be able to enroll …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/7-supplier-updatesXI.4.B Standard Contract Language for Grant Contracts: Fixed Term, Multiyear Contracts and Simplified Renewals – XI. Procurement and Contract Management
… the contract is proceeding as agreed. The specific form of this information may vary depending upon the program. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi4b-standard-contract-language-grant-contracts-fixed-term-multiyear-contracts-and-simplifiedDiNapoli: Brooklyn Economy Sets Records
… services." "The resurgence of film and television production in New York has been successful beyond our wildest …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-brooklyn-economy-sets-recordsOpinion 93-33
… This opinion represents the views of the Office of the State Comptroller at the time it was … or statutory amendments that bear on the issues discussed in the opinion. OFFICIAL NEWSPAPER -- Designation (use of … Whether a school district may publish notice of the school districts annual meeting in a publication which is …
https://www.osc.ny.gov/legal-opinions/opinion-93-33Opinion 98-8
… Bidding (preferred source requirements) GENERAL MUNICIPAL LAW, §103; STATE FINANCE LAW, §162; CORRECTION LAW, §184: A political subdivision is required to procure …
https://www.osc.ny.gov/legal-opinions/opinion-98-8Opinion 97-17
… if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Financial Disclosure … The phrase "local officer or employee" is defined, in relevant part, as "the heads (other than local elected …
https://www.osc.ny.gov/legal-opinions/opinion-97-17Opinion 95-30
… (of moneys raised by taxes and gifts) GENERAL MUNICIPAL LAW, §11; EDUCATION LAW, §§226, 255; ESTATES, POWERS AND TRUSTS LAW, §§11-2.2 and 11-2.3: Moneys held in the custody of the …
https://www.osc.ny.gov/legal-opinions/opinion-95-30Opinion 91-49
… -- Powers and Duties (conveyance of abandoned county highway property) COUNTY LAW, §215; HIGHWAY LAW, §§118-a, 131-b: A county may convey an abandoned county highway by private sale by the adoption of a resolution … Whether a county may convey an abandoned county highway by private sale to either the adjoining owner or …
https://www.osc.ny.gov/legal-opinions/opinion-91-49