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Brownfield Cleanup Program
… interested in the Brownfield Program must submit an application to DEC. Upon approval, DEC formalizes program … is confirmed at a site, it is added to the State’s public Registry of Inactive Hazardous Waste Disposal Sites … Cleanup Program (VCP). The VCP was established in 1994 to address the environmental, legal, and financial barriers that …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/brownfield-cleanup-programChart of Accounts
… with the specific error that needs to be addressed. If you receive an email for a Position Pool with one of these … as it may impact the upcoming check Common Errors and How to Fix Them: Active Pool without Dept Budget Earnings – … active. If the positions are moved to a new pool, then the old pool should also be inactivated on the Position Pool …
https://www.osc.ny.gov/state-agencies/payroll/chart-accountsOpinion 90-60
… proposed method of financing the design, construction and operation of a county recycling center pursuant to General … Legislative Annual, p 306). Section 109-b(2), as amended by L 1983, ch 704, also provides that "[a] political … into installment purchase contracts except as authorized by that statute and section 109-b only authorizes such …
https://www.osc.ny.gov/legal-opinions/opinion-90-60Opinion 88-14
… Comptroller or to the county treasurer, however, an estate representative must be appointed and, as noted, the estate … known as bona vacantia ). Upon appointment, an estate representative succeeds to the rights and liabilities of his … or property, may be maintained by and against a personal representative [of an estate] in all cases and in such manner …
https://www.osc.ny.gov/legal-opinions/opinion-88-14Opinion 89-28
… capacity); (payment of the cost of preparing a general map, plan, and report); (of preliminary study) WATER … may authorize the payment of the expense of a general map and plan for the establishment or extension of a water … a specific amount to pay the cost of preparing the general map and plan. This cost is, in the first instance, a …
https://www.osc.ny.gov/legal-opinions/opinion-89-28West Nyack Fire District – Claims Processing (2014M-259)
… receipts that were submitted. Reimbursements for personal cell phones were made without the required cell phone bills. Key Recommendations Audit all claims and … operating procedures. Require supporting documentation for cell phone reimbursements. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/17/west-nyack-fire-district-claims-processing-2014m-259Comptroller DiNapoli Releases Municipal Audits
… did not always ensure that adequate documentation was maintained to verify that all cash collections were …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-auditsAccounts Payable Advisory No. 5
… to vendors. Improper preparation of vouchers payable for USPS and related postal services may delay payment crediting. For information on how to process payments to the USPS and … the USPS and Related Postal Services . Please note there is a new requirement for entering information in the Invoice …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/5-complex-entity-payments-postageCaledonia Joint Fire District – Internal Controls Over Financial Operations (2013M-350)
… Purpose of Audit The purpose of our audit was to assess the District’s internal controls … located in Livingston County, and is governed by a Board of Fire Commissioners that comprises five elected members. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/caledonia-joint-fire-district-internal-controls-over-financial-operationsSt. Lawrence County – Financial Condition (2016M-173)
… our audit was to review the County’s financial condition for the period January 1, 2014 through September 30, 2015. Background St. Lawrence County is located in northern New York State and encompasses one … County, which has a population of approximately 112,000, is governed by an elected 15-member Board of Legislators. …
https://www.osc.ny.gov/local-government/audits/county/2016/06/24/st-lawrence-county-financial-condition-2016m-173Rockland County Department of Social Services – Service Contracts (2014M-368)
… Purpose of Audit The purpose of our audit was to examine internal controls over agreements … 12, 2014. Background Rockland County has a population of approximately 320,900 and is governed by a 17-member Board … Rockland County Department of Social Services Service Contracts 2014M368 …
https://www.osc.ny.gov/local-government/audits/county/2015/06/12/rockland-county-department-social-services-service-contracts-2014m-368Delaware County – Third-Party Contractual Services (2014M-287)
… Purpose of Audit The purpose of our audit was to review the County’s policies and procedures for …
https://www.osc.ny.gov/local-government/audits/county/2015/03/06/delaware-county-third-party-contractual-services-2014m-287Delaware County – Vehicle Usage and Disposal (2014M-258)
… Purpose of Audit The purpose of our audit was to assess the controls over the County’s vehicle fleet …
https://www.osc.ny.gov/local-government/audits/county/2015/04/24/delaware-county-vehicle-usage-and-disposal-2014m-258Town of Tonawanda – Recreation Fees (2017M-133)
… Purpose of Audit The purpose of our audit was to review the Recreation Department’s cash receipts for … did not ensure that an annual audit of the Department was performed. Key Recommendations Establish written …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-tonawanda-recreation-fees-2017m-133Herkimer County – Sales Tax Distributions and Bank Reconciliations (2017M-178)
… and County Clerk properly performed bank reconciliations for the period January 1, 2016 through January 31, 2017. Background The County of Herkimer is located in central New York State and had a 2010 population of 64,519. The County is governed by a seventeen-member Legislature. General fund …
https://www.osc.ny.gov/local-government/audits/county/2017/12/15/herkimer-county-sales-tax-distributions-and-bank-reconciliations-2017m-178Town of Waterloo – Board Oversight (2017M-110)
… Purpose of Audit The purpose of our audit was to determine if the Board provided adequate oversight of … paid from an “Employee Benefit Reserve” in 2016, which was not appropriately established. The Board did not …
https://www.osc.ny.gov/local-government/audits/town/2017/12/01/town-waterloo-board-oversight-2017m-110Peru Central School District – Extra-Classroom Activity Funds (2017M-69)
… Purpose of Audit The purpose of our audit was to determine whether extra-classroom activity funds were …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/peru-central-school-district-extra-classroom-activity-funds-2017m-69Patchogue-Medford Union Free School District – Leave Accruals (2016M-236)
… Purpose of Audit The purpose of our audit was to determine if leave accrual records were accurate for …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/patchogue-medford-union-free-school-district-leave-accruals-2016m-236Wilson Central School District – Reserves and Fuel Accountability (2016M-44)
… July 1, 2011 through December 22, 2015. Background The Wilson Central School District is located in the Towns of Wilson, Cambria, Lockport, Newfane and Porter in Niagara … Wilson Central School District Reserves and Fuel …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/wilson-central-school-district-reserves-and-fuel-accountability-2016m-44Monroe 2-Orleans Board of Cooperative Educational Services – Software Management (2015M-56)
… Purpose of Audit The purpose of our audit was to assess the Monroe 2-Orleans Board of Cooperative …
https://www.osc.ny.gov/local-government/audits/boces/2015/09/04/monroe-2-orleans-board-cooperative-educational-services-software-management-2015m