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Aurora-Colden Fire District No. 6 – Financial Activity (2017M-208)
… Purpose of Audit The purpose of our audit was to determine whether the District established adequate … 2017. Background The Aurora-Colden Fire District No. 6 is a district corporation of the State, distinct and separate … quotes and bid documentation for purchases in accordance with the purchasing policy. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/29/aurora-colden-fire-district-no-6-financial-activity-2017m-208Watervliet Housing Authority – Timekeeping and Leave Records (2015M-186)
… low rent housing for qualified individuals in accordance with relevant provisions of the New York State Public Housing …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/10/09/watervliet-housing-authority-timekeeping-and-leave-records-2015m-186Upper Mohawk Valley Regional Water Board – Water Accountability (2015M-300)
… The Upper Mohawk Valley Regional Water Board was created in 1994 under New York State Public Authority Law. The … which acquired title to the City of Utica’s water system in 1996, is governed by a 12-member Board of Directors. … million. Key Finding Although the Authority is proactive in identifying and addressing unaccounted-for water, 43 …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/02/05/upper-mohawk-valley-regional-water-board-water-accountability-2015m-300Maple Avenue Volunteer Fire Company #4 – Cash Disbursements (2016M-118)
… 1, 2014 through January 31, 2016. Background The Maple Avenue Volunteer Fire Company #4 is a volunteer organization … Maple Avenue Volunteer Fire Company 4 Cash Disbursements 2016M118 …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/06/03/maple-avenue-volunteer-fire-company-4-cash-disbursements-2016m-118Purchasing and Procurement Practices
… the New York Racing Association, Inc. (NYRA) procured goods and services competitively and in accordance with its … all contracts entered into by NYRA for the procurement of goods or services to be pursuant to a competitive bidding … that “Company employees who are entrusted to purchase goods and services are expected to spend the Company’s money …
https://www.osc.ny.gov/state-agencies/audits/2022/03/16/purchasing-and-procurement-practicesOnondaga County Probation Department - Financial Operations (2018M-147)
… Audit Objective Determine whether internal controls over the Probation Department's (Department) collection, disbursement and enforcement of restitution, fees and surcharges were adequately designed … and update policies and procedures for the enforcement of County fees and ensure staff properly assess fees and …
https://www.osc.ny.gov/local-government/audits/county/2018/11/16/onondaga-county-probation-department-financial-operations-2018m-147Challenging a Determination – En-Con Police Officers Plan
… EnCon Police Officers Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section 383b …
https://www.osc.ny.gov/retirement/publications/1822/challenging-determinationChallenging a Determination – Article 14 Benefits
… Article 14 information for PFRS Tier 3 members Covers pension disability and death benefits …
https://www.osc.ny.gov/retirement/publications/1644/challenging-determinationState Comptroller Thomas P. DiNapoli Statement on Antisemitism and New York's Response
… will help protect Jewish students and faculty. "We stand with one voice in saying hate has no place in New York." …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-thomas-p-dinapoli-statement-antisemitism-and-new-yorks-responseNew York State’s Pension Fund and Church Commissioners Release Open Letter to ExxonMobil Shareholders
… State Common Retirement Fund and The Church Commissioners for England have today written an open letter to ExxonMobil shareholders in advance of the ExxonMobil … and make clear, via their voting, that the time has come for change in the governance and strategy of the corporation. …
https://www.osc.ny.gov/press/releases/2020/04/new-york-states-pension-fund-and-church-commissioners-release-open-letter-exxonmobil-shareholdersDiNapoli Urges Focus on Addressing Rural Challenges
… New Yorks rural areas feature sprawling open spaces extensive agricultural production and communities …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-urges-focus-addressing-rural-challengesStatewide Compliance With Administrative Requirements for Retail Liquor License Approvals, Renewals, and Enforcement Actions
… on the largest retail license types (On Premises Liquor, Grocery Store Beer, and Liquor Store). Between April 2014 and June 2016, the Authority …
https://www.osc.ny.gov/state-agencies/audits/2017/06/21/statewide-compliance-administrative-requirements-retail-liquor-license-approvals-renewalsBarnard Fire District – Financial Condition (2015M-145)
… of the State, distinct and separate from the Town of Greece, Monroe County, in which it is located. The District, which serves … Adopt budgeting policies and procedures to guide officials in preparing realistic budgets and fund balance estimates. …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/09/25/barnard-fire-district-financial-condition-2015m-145Elba Fire Department – Controls Over Financial Activities (2014M-286)
… Elba Fire Department is a volunteer organization located in the Village of Elba, Genesee County. The Department, which …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/09/elba-fire-department-controls-over-financial-activities-2014mSaratoga County Water Authority – Water Charges (2016M-357)
… Audit The purpose of our audit was to review the authority’s internal controls over water charges for the period January … Law to acquire, construct, operate and maintain wholesale water supply production and distribution facilities … implemented effective internal controls over the Authority’s billing, collecting, depositing and recording of water …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/12/23/saratoga-county-water-authority-water-charges-2016m-357Opinion 98-21
… that bear on the issues discussed in the opinion. AMBULANCE SERVICE -- Contracts (by fire district for emergency ambulance service) -- Fire Districts (contracts for emergency ambulance service) FIRE DISTRICTS -- Ambulance Service … local fire district may jointly contract with a private ambulance company for ALS service …
https://www.osc.ny.gov/legal-opinions/opinion-98-21Tax Cap Compliance
Find information on Tax Cap Compliance below
https://www.osc.ny.gov/local-government/property-tax-cap/tax-cap-complianceIf You Need Help – Governmental Accounting Standards Board
… auditor. If you have questions about your GASB report or for help accessing Retirement Online , use our help desk form … the dropdown). You can also call 866-805-0990 (press 1 to access the employer menu, then follow the prompts). Rev. … Information about who to contact for questions about …
https://www.osc.ny.gov/retirement/employers/gasb/if-you-need-helpOpinion 2006-2
… This opinion represents the views of the Office of the State Comptroller at the time it was … Whether a town must follow the procedures in Town Law in order to increase the maximum amount to be expended for the establishment of a water district …
https://www.osc.ny.gov/legal-opinions/opinion-2006-2North Queensbury Volunteer Fire Company – Controls Over Financial Activities (2014M-167)
… Fire Company is a not-for-profit corporation located in the Town of Queensbury, Warren County. The Company …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/05/north-queensbury-volunteer-fire-company-controls-over