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Town of Lyndon – Purchasing (2013M-149)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over … 1, 2012, through April 26, 2013. Background The Town of Lyndon is located in Cattaraugus County and has 700 … resolution directed Town officials to consult the Office of the State Comptroller’s publications for guidance. …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyndon-purchasing-2013m-149Town of Java – Tax Collection Remittance (P1-24-21)
… – pdf] Audit Objective Determine whether the Town of Java (Town) Tax Collector remitted all collections as … month. The Tax Collector is a separately elected official of the Town and is not governed by the Supervisor. By … in the Supervisor’s response. … Determine whether the Town of Java Town Tax Collector remitted all collections as …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-java-tax-collection-remittance-p1-24-21Statistical and Information
… and joint activity in the State. This data is comparable to the data that appears on the Open Book website . … real property tax rates of the State's municipalities. How to Apply for Exclusion of Sewer Debt from Municipal Debt Limits …
https://www.osc.ny.gov/local-government/publications/statistical-and-informationTown of Deerpark – Budget Review (B17-6-17)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2018 fiscal year are reasonable. Background The Town of Deerpark, located in Orange County, issued debt totaling …
https://www.osc.ny.gov/local-government/audits/town/2017/11/10/town-deerpark-budget-review-b17-6-17Travel Advisory No. 5
… Subject: Section XIII.3 – Record Retention – Travel and Expense was updated. Guidance: … of record only when the agency has complied with the State’s record retention policies and the GFO , Chapter XIV, …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/5-gfo-updates-record-retention-travel-and-expenseFranklin Central School District – Information Technology (2022M-19)
… confidentially to officials, we found that: Nine of the District’s network user accounts (8 percent) were not … adopt a comprehensive written IT contingency plan, update the plan as needed and distribute it to all responsible …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/franklin-central-school-district-information-technology-2022m-19City of Long Beach – Budget Review (B23-7-3)
… review issued in May 2022. Background The City of Long Beach, located in Nassau County, has been authorized to issue … before the budget is adopted. … budget review city long beach …
https://www.osc.ny.gov/local-government/audits/city/2023/05/05/city-long-beach-budget-review-b23-7-3Town of Boylston – Procurement (2021M-56)
… competitive methods when procuring applicable goods and services. Key Findings Town officials did not always seek competition when procuring goods and services. Town officials did not use competitive methods, or … to use competitive methods to procure professional services. Officials were unfamiliar with the Town’s …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-boylston-procurement-2021m-56Campbell-Savona Central School District – Budget Review (B2-16-6)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the accumulated deficit in the District’s general fund as of June 30, 2006. Local Finance Law requires all local …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/13/campbell-savona-central-school-district-budget-review-b2-16-6Accounts Payable Advisory No. 15
… SFS must also be designated and recorded in OSC’s Contact Database as a “State Agency – Voucher Authorizer”. Prior to … designated individuals must be recorded in OSC’s Contract Database. To support these designations the Business unit … designate someone as a Voucher Authorizer in OSC’s Contact Database, see the GFO, Chapter XII, Section 4.C - Updating …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/15-voucher-authorizersVillage of Suffern – Budget Review (B17-6-8)
… in the Village’s proposed budget for the 2017-18 fiscal year are reasonable. Background The Village of Suffern, … to submit their proposed budgets for the next fiscal year to the State Comptroller for review while the deficit …
https://www.osc.ny.gov/local-government/audits/village/2017/04/20/village-suffern-budget-review-b17-6-8Middleburgh Central School District – Financial Condition (2013M-206)
… The Middleburgh Central School District is located in Schoharie and the Albany Counties. The District is … District officials had knowingly generated surpluses in the past to prepare for economic difficulties, they have …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/middleburgh-central-school-district-financial-condition-2013m-206East Moriches Union Free School District -- Budget Review (B7-16-3)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the District’s … School District is located in Suffolk County. Pursuant to Chapter 354 of the Laws of 2006, the State Legislature authorized the District to issue debt totaling $2 million to liquidate the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/east-moriches-union-free-school-district-budget-review-b7-16-3Village of Endicott – Budget Review (B4-16-7)
… expenditure projections in the Village’s tentative budget for the 2016-17 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/village/2016/04/15/village-endicott-budget-review-b4-16-7Operational Advisory No. 28
… Subject : Guidance for Processing SFS Transactions in Production after Fiscal Year End (FYE) Processes are … down for FYE processing are entered and posted correctly in SFS. To ensure that these transactions process accurately … completely, agencies should verify that the following is in place: SFS funds should have sufficient cash balance to …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/28-guidance-processing-sfs-transactions-production-after-fiscal-year-end-fyeComptroller DiNapoli and A.G. Schneiderman Announce Guilty Plea by Former Met Council CFO in $9M Kickback Scheme
… Attorney General Eric T. Schneiderman today announced the guilty plea of Herbert Friedman, former chief financial … Council on Jewish Poverty (Met Council). Friedman pleaded guilty to felony Grand Larceny and Conspiracy charges for … William Rapfogel and Joseph Ross, previously pleaded guilty in the case. Further information on the case is …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-and-ag-schneiderman-announce-guilty-plea-former-met-council-cfo-9m-kickbackOpinion 89-59
… of (authority to impose water rates to raise both operation and maintenance and capital costs) WATER DISTRICTS … Costs (authority to impose water rates to raise both operation and maintenance and capital costs) TOWN LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-89-59Disability Retirement Applications – When Employees Retire
… by the court, may file. In most cases, as the employer, you also have the authority to file on behalf of your … applications depending on the employee’s tier, the type of disability and, in some cases, job title. To ensure … application review and determination process including how employers file on behalf of employees …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/disability-retirement-applicationsState Contract and Payment Actions in October
… In October, the Office of the State Comptroller approved 1,553 contracts for state … available at Open Book New York . Major Contracts Approved Department of Health $41.6 million for state employee … Substance Abuse Program for the Empire Plan. Department of Corrections and Community Supervision $3.5 million to support …
https://www.osc.ny.gov/press/releases/2021/11/state-contract-and-payment-actions-octoberHow the Program Works – Contribution Stabilization Program
… total invoice, excluding payments for group term life insurance, deficiencies, previous amortizations, incentive … if the employer is eligible to amortize or required to make a graded payment. If the normal contribution exceeds the … annual pension contribution (not including Group Term Life Insurance [GTLI]) from their last invoice, they will not be …
https://www.osc.ny.gov/retirement/employers/csp/how-program-works