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Town of Rodman – Town Clerk/Tax Collector (2023M-85)
… and comparing it to reconciled bank balances and money on hand. As a result, there was an increased risk that … County (County) operations. The Clerk did not: Deposit 157 real property tax, clerk fees or water rent collections … totaling $48,271 within the required time frames. Remit real property tax collections to the Town Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2023/09/22/town-rodman-town-clerktax-collector-2023m-85Brighton Central School District – Procurement (2022M-205)
… determine that using these vendors was in the District’s best interest. Key Recommendation Document the analysis when …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/brighton-central-school-district-procurement-2022m-205Town of Beekman – Misappropriation of Cash Receipts (2015M-41)
… audit was to evaluate internal controls over the Town’s cash receipts for the period January 1, 2013 through July 31, … in our audit. Key Findings A total of $149,219 in cash was not deposited into any of the Town’s bank accounts … perform duties related to the receiving and processing of cash receipts without oversight. Cash receipts were not …
https://www.osc.ny.gov/local-government/audits/town/2015/04/17/town-beekman-misappropriation-cash-receipts-2015m-41Town of Mount Pleasant – Financial Condition (2013M-303)
… approximately 43,700 residents. The Town is governed by the Town Board, which comprises four elected members and … The Town’s general town wide fund balance has decreased by approximately $2.4 million over the past five years, due …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-mount-pleasant-financial-condition-2013m-303Village of Waterford – Board Oversight (2022M-70)
… - pdf] Audit Objective Determine whether the Village of Waterford (Village) Board (Board) provided adequate oversight of financial operations. Key Findings The Board did not provide adequate oversight of financial operations. Specifically, the Board did not: …
https://www.osc.ny.gov/local-government/audits/village/2022/07/29/village-waterford-board-oversight-2022m-70Emerging Manager Program
… or with the assistance of managers of managers or program partners, in separately managed accounts or commingled funds. Program partners assist in the timely deployment of capital, perform … an asset class below for current allocating parameters and contact information for each program partner: Public Equities …
https://www.osc.ny.gov/common-retirement-fund/emerging-managerCost-Saving Ideas: Capital Planning for Local Governments and School Districts
… the cost effectiveness of maintaining existing assets versus acquiring new assets; Develop a structured approach …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-capital-planning-local-governments-and-school-districtsComptroller DiNapoli Releases Municipal Audits
… our local communities is a top priority,” said DiNapoli. “By auditing municipal finances and operations, my office … continues to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Town of … and employees to follow when bidding is not required by law. Town of Broadalbin – Leave Accruals (Fulton County) …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-0Opinion 2001-10
… certified or verified claims to a town unless so required by town board resolution. You ask whether a town must require … audited and allowed. The voucher must be accompanied by a statement by the officer whose action gave rise or origin to the claim …
https://www.osc.ny.gov/legal-opinions/opinion-2001-10Opinion 89-52
… -- Regional Coordination (establishment of county office to coordinate training) COUNTIES -- Powers and Duties (power to coordinate training of emergency medical service … that the responsibilities of the position are limited to the coordination and facilitation of training activities …
https://www.osc.ny.gov/legal-opinions/opinion-89-52Opinion 92-8
… expenses" (1944 Legislative Document No. 67, Fifth Report of the Temporary State Commission for the Study, …
https://www.osc.ny.gov/legal-opinions/opinion-92-8Windsor Central School District – Cafeteria Operations (2016M-130)
… 23, 2016. Background The Windsor Central School District is located in the Towns of Colesville, Kirkwood, Sanford and … operates four schools with approximately 1,800 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/windsor-central-school-district-cafeteria-operations-2016m-130Accounts Payable Advisory No. 13
… that encounter difficulty in processing vouchers should contact the SFS Help Desk for assistance: phone 518-457-7737 …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/13-voucher-matching-process-required-sfsState Agencies Bulletin No. 2090
… of ERS Plan Type 87 are affected. Background In accordance with Chapter 368 of the Laws of 2018, the overtime limit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2090-tier-6-pensionable-overtime-ot-earnings-limit-calendar-year-2023Lackawanna City School District - Contractual Services (2019M-23)
… provided. Perform a deliberate and thorough review of invoices to ensure claims for payment are in accordance …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/lackawanna-city-school-district-contractual-services-2019m-232022 Financial Condition Report – 2022 Financial Condition Report
… and accompanying volatility in the State’s finances, New York ended the State Fiscal Year (SFY) 2021-22 budget on … gap into surplus. This Financial Condition Report can help New Yorkers better understand the impacts of the COVID-19 … citizens with an overview of the financial condition of New York State. It presents selected financial, economic, and …
https://www.osc.ny.gov/reports/finance/2022-fcrOpinion 91-47
… to or the appointment of one or more of the persons about to receive them or to be appointed. Where such …
https://www.osc.ny.gov/legal-opinions/opinion-91-47Opinion 92-16
… OFFICERS AND EMPLOYEES -- Powers and Duties (rental of home as office) REAL PROPERTY -- Leases (payment of rental to … to a town officer who utilizes a portion of his or her home as an office in connection with the performance of his … to a town officer who utilizes a portion of his or her home as an office in connection with the performance of his …
https://www.osc.ny.gov/legal-opinions/opinion-92-16DiNapoli Releases Analysis of State Budget Financial and Capital Plans
… ended the last year with the largest General Fund balance in recent years, but continues to face real fiscal … add to our reserves, leaving the state with little cushion in the event of an economic downturn." The $170.3 billion … of the $9.4 billion General Fund balance from SFY 2017-18 in the current fiscal year, and that General Fund reserves …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-releases-analysis-state-budget-financial-and-capital-plansState Comptroller DiNapoli Releases Audits
… for Hospital Services for Ineligible Members (Follow-Up) (2021-F-17) An audit issued in August 2020 identified $18.2 … Operations to Collect Fines and Fees (Follow-Up) (2021-F-13) An audit issued in December 2019 found that … school districts began construction before receiving final approval from the department. In a follow-up, auditors …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-audits