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Orange County Department of Social Services – Contract Monitoring and Payments (2014M-80)
… Purpose of Audit The purpose of our audit was to examine the County’s internal controls over service … of claims. Key Recommendations Require service providers to submit all reports as per their contracts. Implement procedures to verify that service providers are meeting contractual …
https://www.osc.ny.gov/local-government/audits/county/2014/06/06/orange-county-department-social-services-contract-monitoring-and-payments-2014m-80Village of Hempstead – Budget Review (B7-16-4)
… liquidate the accumulated deficit in the Village’s general and water funds as of May 31, 2005. Local Finance Law Section … the local government is authorized to issue obligations and for each subsequent fiscal year during which the deficit … results of our review, we found the significant revenue and expenditure projections in the proposed budget are …
https://www.osc.ny.gov/local-government/audits/village/2016/04/07/village-hempstead-budget-review-b7-16-4Village of Suffern – Budget Review (B25-6-4)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the proposed 2025-26 … Laws of 2015 authorizes the Village of Suffern (Village) to issue debt not to exceed $5 million to liquidate the accumulated deficits in … The purpose of our budget review was to provide an independent evaluation of the proposed 202526 …
https://www.osc.ny.gov/local-government/audits/village/2025/04/11/village-suffern-budget-review-b25-6-4Town of Almond - Tax Collection (2019M-188)
… of receipt for tax payments collected or to establish tax payment dates. Key Recommendations Deposit and remit collections in a …
https://www.osc.ny.gov/local-government/audits/town/2019/12/06/town-almond-tax-collection-2019m-188Environmental, Social & Governance Principles and Proxy Voting Guidelines
The New York State Common Retirement Fund votes by proxy on each proposal at annual meetings and special meetings of U.S. portfolio companies, as well as selected international companies.
https://www.osc.ny.gov/files/common-retirement-fund/corporate-governance/pdf/proxy-voting-guidelines-2022.pdfVillage of Hempstead -- Budget Review (B7-15-7)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the Village’s … Law Section 10.10 requires all local governments that have been authorized to issue obligations to fund operating … to lessen the real property tax levy. The Board has not yet adopted a resolution to use the reserve. Key …
https://www.osc.ny.gov/local-government/audits/village/2015/04/10/village-hempstead-budget-review-b7-15-7Town of Allen - Town Clerk Fees (2016M-28)
… practices for the period January 1, 2013 through November 19, 2015. Background The Town of Allen is located in … management practices for the period January 1 2013 through November 19 2015 …
https://www.osc.ny.gov/local-government/audits/town/2016/07/01/town-allen-town-clerk-fees-2016m-28State Comptroller DiNapoli Releases Audits
… State Education Department Commissioner’s Regulations and DOE Chancellor’s Regulations provide additional guidance. For example, the New York City Department of Education’s (DOE) District Safety Team must develop a comprehensive … the safety of all people who visit, live, and work in NYC. A prior audit, issued in September 2022, found that …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-auditsResponse Planning for Unexpected Events
… Metro-North reassesses and revises its plans or procedures in response to actual unexpected events. This audit covered … its three main lines out of Grand Central Terminal in New York City and its departments include Operations and … event. The rail traffic controller records an entry in a log of all the events of the day in chronological order. Each …
https://www.osc.ny.gov/state-agencies/audits/2021/06/28/response-planning-unexpected-eventsTown of Bethany – Town Clerk Fees (2017M-226)
… through August 14, 2017. Background The Town of Bethany is located in Genesee County and has a population of approximately 1,800. The Town is governed by an elected five-member Town Board. General …
https://www.osc.ny.gov/local-government/audits/town/2018/03/02/town-bethany-town-clerk-fees-2017m-226Opinion 93-7
… CONTRACTS -- Contracts Requiring Bidding (service of legal process) GENERAL MUNICIPAL LAW, §103: A contract to engage the services of a firm to serve legal process is not exempt from competitive bidding … ask whether a county contract to engage a firm to serve legal process on behalf of the county is exempt from the …
https://www.osc.ny.gov/legal-opinions/opinion-93-7Opinion 96-1
… This opinion represents the views of the Office of the State Comptroller at the time … capital notes or budget notes, and the fire district is situated wholly or partly within a town which is wholly or … Whether approval of the State Comptroller is required prior to the purchase of …
https://www.osc.ny.gov/legal-opinions/opinion-96-1What's New
… Card Requirements Fees and Expiration Dates Notification on ticket sales Using New York Format? Move to NAUPA this … before and would like to see a preview, it is published on the NAUPA website . After the conversion to KAPS, watch … 22, 2022, legislation was enacted to amend New York State’s Abandoned Property Law (APL), adding §1319 Unclaimed …
https://www.osc.ny.gov/unclaimed-funds/reporters/whats-newState Agencies Bulletin No. 300
… Purpose To advise agencies of changes in withholding allowances and maximum Social Security Tax. Affected Employees All employees. Effective Date(s) New rates will be reflected in the Administration checks dated January 2, 2002 and … To advise agencies of changes in withholding allowances and maximum Social Security Tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/300-changes-federal-income-tax-withholding-tables-earned-income-tax-creditsOpinion 89-36
… of five years) GENERAL MUNICIPAL LAW, §6-c(4), (8): There are no permissive referendum requirements either to establish … referendum requirements of General Municipal Law, §6-c are applicable to the establishment of a capital reserve fund … or mandatory referendum only if such obligations are to have a maturity of more than five years or not less …
https://www.osc.ny.gov/legal-opinions/opinion-89-36Hornby Fire Company, Inc. – Internal Controls Over Financial Activities (2014M-78)
… powers lie with the membership’s vote. Key Findings The President did not sign vouchers or appoint members to an … Ensure that bylaws are being followed, including the President signing vouchers and appointing an audit committee …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/11/hornby-fire-company-inc-internal-controls-over-financial-activities-2014mTown of Decatur – Town Clerk (2020M-58)
… Determine whether the Town Clerk Clerk recorded deposited remitted and reported all …
https://www.osc.ny.gov/local-government/audits/town/2020/11/06/town-decatur-town-clerk-2020m-58DiNapoli: The Rockaways Shows Signs of Recovery After Pandemic Setback
… Communities in the Rockaways were some of the hardest hit by the COVID-19 pandemic. Now, more than two years after … the pandemic, Rockaways residents were particularly hard hit by the COVID-19 pandemic, which prompted the city’s … areas in the Rockaways as one of the city’s 33 hardest hit areas by the pandemic. This area also had some of the …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-rockaways-shows-signs-recovery-after-pandemic-setbackVillage of Endicott -- Budget Review (B17-4-7)
… Purpose of Audit The purpose of our budget review was to provide an independent evaluation of the Village's tentative budget for the 2017-18 fiscal … Village of Endicott Budget Review B1747 …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-endicott-budget-review-b17-4-7Rockland County – Budget Review (B22-6-9)
… operating surplus and the accumulation of additional fund balance. The County’s proposed budget includes a tax levy of …
https://www.osc.ny.gov/local-government/audits/county/2022/11/18/rockland-county-budget-review-b22-6-9