Search
Village of Walton – Bio-Digester Capital Plan (2016M-378)
… 16, 2016. Background The Village of Walton is located in the Town of Walton in Delaware County and has a population of approximately … amounts to warrant the substantial risks involved in the project. Determine if the $1.5 million grant offered …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-walton-bio-digester-capital-plan-2016m-378Review of Credit Card Expenses at Finger Lakes DDSO
… 1,500 persons with developmental disabilities living in 150 group homes across eight counties. Employees at each … of the State and its taxpayers and promote fairness in contracting. Key Findings The Finger Lakes DDSO did not … more than $1 million, gave one vendor an unfair advantage in obtaining the state’s business and overpaid for hundreds …
https://www.osc.ny.gov/state-agencies/audits/2015/06/12/review-credit-card-expenses-finger-lakes-ddsoGenesee Valley Central School District – Reserve Accounts and Extra-Classroom Activities (2014M-56)
… The Genesee Valley Central School District is located in Allegany County and is governed by an elected seven-member … and reasonable, and develop a plan for using these amounts in a manner that benefits District taxpayers and complies … There are no recommendations pertaining to ECAs in this report. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/27/genesee-valley-central-school-district-reserve-accounts-and-extraWilliamsville Central School District – Financial Management (2016M-274)
… Cheektowaga in Erie County. The District, which operates 13 schools with approximately 10,000 students, is governed by … approximately $178.2 million. Key Findings For the 2012-13 through 2015-16 fiscal years, District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/williamsville-central-school-district-financial-management-2016m-274Oswego City School District – Financial Management and Nonresident Foster Student Tuition (2016M-224)
… the Towns of Minetto, Oswego, Scriba and Volney in Oswego County and the Town of Sterling in Cayuga County. The District, which operates seven schools with … foster students receiving educational services and bill their school districts for those services. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/oswego-city-school-district-financial-management-and-nonresident-fosterKiryas Joel Union Free School District – Financial Condition and Selected Employee Reimbursements (2016M-331)
… condition and selected employee reimbursement payments for the period July 1, 2014 through March 16, 2016. … attending nonpublic schools. Budgeted appropriations for the 2015-16 fiscal year total approximately $23 million. … The District reimbursed an ineligible employee for $4,726 in daycare expenses. Key Recommendations Use surplus …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/03/kiryas-joel-union-free-school-district-financial-condition-and-selectedTown of Hurley – Transfer Station Collections (2024M-132)
… report – pdf] Audit Objective Determine whether transfer station collections were adequately supported, recorded and … a timely manner. Key Findings We determined that transfer station collections were remitted in a timely manner. … of municipal waste collected, as recorded by the transfer station, was 238 tons less than the amount transported and …
https://www.osc.ny.gov/local-government/audits/town/2025/04/11/town-hurley-transfer-station-collections-2024m-132Buffalo City School District – Special Education and Grant Administration (2017M-73)
… through December 20, 2016. Background The Buffalo City School District is located in the City of Buffalo in Erie … greater than NYSED rates. The District was not rebilling school districts of residence when NYSED released updated NRT … costs to claim Excess Cost Aid. Key Recommendations Bill school districts of residence for nonresident students …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/30/buffalo-city-school-district-special-education-and-grant-administrationVillage of Suffern – Budget Review (B8-15-13)
… evaluation of the Village of Suffern’s proposed budget for the 2015-16 fiscal year. Background The Village of … Suffern, located in Rockland County, has adopted a budget for fiscal year 2015-16 of approximately $17.9 million. Key … to reduce the property tax levy, such as fund balance. For 2013-14, there were unassigned fund deficits of …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-suffern-budget-review-b8-15-13Town of Halfmoon – Financial Condition of the General and Highway Funds (2013M-55)
… Purpose of Audit The purpose of our examination was to evaluate the Town’s financial condition of the general and highway funds for the period January 1, 2011, to September … Town of Halfmoon Financial Condition of the General and Highway Funds 2013M55 …
https://www.osc.ny.gov/local-government/audits/town/2013/08/06/town-halfmoon-financial-condition-general-and-highway-funds-2013m-55Altona Volunteer Fire Company, Inc. – Financial Operations (2016M-201)
Altona Volunteer Fire Company Inc Financial Operations 2016M201
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/30/altona-volunteer-fire-company-inc-financial-operations-2016mLump Sum Payments – Enhanced Reporting
… submit the appropriate payments and adjustments. ** For a definition of overtime, visit the Overtime Compensation … vacation days can be included in the calculation of their pension benefit. Lump Sum Payments at Separation or … Ensure your employees receive an accurate and timely pension benefit. Rev. 1/26 …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/lump-sum-paymentsOversight of the Title Insurance Industry
… Program DFS is responsible for regulating all insurance in New York State, including title insurance. Title insurance … lender against future claims for any unknown defects in the title to the property at the time of sale. The cost of title insurance is higher in New York State than in comparable states, as noted by DFS …
https://www.osc.ny.gov/state-agencies/audits/2019/03/21/oversight-title-insurance-industryOpinion 92-32
… and adequate consideration, to an historical society for restoration and preservation. The town, by local law, may … reconvey the depot to the historical society for restoration and preservation. The historical society would … respect to such buildings and structures for acquisition, restoration, improvement and interest charges. (Emphasis …
https://www.osc.ny.gov/legal-opinions/opinion-92-32State Comptroller DiNapoli Releases Audits
… announced today the following audits have been issued. Gaming Commission: Oversight of Casino Revenues and Regulatory Oversight Reimbursement …
https://www.osc.ny.gov/press/releases/2020/02/state-comptroller-dinapoli-releases-auditsVI.I Overview – VI. Budgets
… agencies, agencies will establish a Federal Grant in SFS via the Project and Federal Grant Request guides based … agency, which must be attached to the customer contract in SFS. See Chapter IX, Section 3 - Establish & Maintain Federal Grants in SFS for Non-Onboarding Agencies and Chapter XIX, Section …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vii-overviewDiNapoli: Albany Challenged by Budgetary, Demographic Factors
… finances.” “As the seat of state government and home to world class hospitals and institutions of higher learning, … The Comptroller’s report highlights our city’s tax rates and debts already exceed the median for other cities. … the homestead tax option, which establishes separate tax rates for residential and non-residential property. In 2013, …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-albany-challenged-budgetary-demographic-factorsVendRep System Contract Search
… was tested with the following browsers: Microsoft Edge Google Chrome Please ensure that Java and Java Scripting are …
https://www.osc.ny.gov/state-agencies/contracts/vendrep-system-contract-searchOpinion 96-19
… real property and construction of building for use as town hall and fire station) MUNICIPAL COOPERATION -- Capital … (joint construction of a building to be used as town hall and fire station) -- Real Property (joint acquisition of … real property and construction of building for use as town hall and fire station) GENERAL MUNICIPAL LAW, §119-o; TOWN …
https://www.osc.ny.gov/legal-opinions/opinion-96-19Opinion 98-13
… or statutory amendments that bear on the issues discussed in the opinion. HISTORIC PRESERVATION -- Town Building (use … establish a public museum pursuant to Education Law, §255. In general, use of the museum would be free to the … the municipalities of this State. We, therefore, do not, in our advisory opinions to local governments, interpret …
https://www.osc.ny.gov/legal-opinions/opinion-98-13