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Village of Interlaken - Water and Sewer Financial Operations and Information Technology (2019M-74)
… Determine whether: The Board provided adequate oversight and management of the Village’s water and sewer finances. Village officials adequately safeguarded … Determine whether the Board provided adequate oversight and management of the Villages water and sewer finances and …
https://www.osc.ny.gov/local-government/audits/village/2019/06/14/village-interlaken-water-and-sewer-financial-operations-and-informationTown of Aurora - Real Property Acquisition and Sale (2018M-64)
… an adequate process to purchase and sell real property in the most cost beneficial manner. Key Findings The Board … process when selling and acquiring property, resulting in the likely expenditure of more money than necessary: The … cost to purchase and renovate the SMC. The Town purchased a former fire hall, senior center and a residential building …
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-aurora-real-property-acquisition-and-sale-2018m-64Bethpage Union Free School District - Extra-Classroom Activity Funds (2019M-213)
… to maintain pre-numbered tickets and receipts, statement of profit and loss forms, and annual record of funds received and paid out. Checks were not countersigned …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/07/bethpage-union-free-school-district-extra-classroom-activity-funds-2019mOpinion 88-69
… Lawrence D. Hasseler, Esq., Village Attorney Village of West Carthage …
https://www.osc.ny.gov/legal-opinions/opinion-88-69Opinion 95-22
… or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt … certain exercise equipment to be used to implement a fitness program at the fire station. Insurance Law, §§9104 … fire insurance tax moneys, except as otherwise provided in any special law. Therefore, when an exempt firemen's …
https://www.osc.ny.gov/legal-opinions/opinion-95-22XIII.2.C Expense Report Certification – XIII. Employee Expense Reimbursement
… follow these processes whether the expense report results in (i) a reimbursement to the employee, (ii) no reimbursement … to pay. To meet this requirement, employees may, in either the SFS or an agency’s internal finance/travel … report. Review the information that a proxy has entered in an expense report, adjust expenses as necessary, and then …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2c-expense-report-certificationTravel Advisory No. 15
… to certify travel forms requiring the employee’s signature, including the AC 132-S. Please see below for additional information. AC 132-S Certification Signature: In accordance with GFO Chapter XIII, Section 2.C … may be unable to print an AC 132-S for physical signature or provide it to a proxy or supervisor. In these …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/15-covid-19-travel-and-expense-temporary-exceptionsCity of Yonkers – Budget Review (B23-6-6)
… our budget review was to identify issues which impact the City of Yonkers’ financial condition in the current and … Office of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the City’s adopted budget for fiscal … our budget review was to identify issues which impact the City of Yonkers financial condition in the current and future …
https://www.osc.ny.gov/local-government/audits/city/2023/07/07/city-yonkers-budget-review-b23-6-6Town of White Creek – Board Oversight of Financial Activities (2013M-64)
… 2011, to September 30, 2012. Background The Town of White Creek is located in Washington County and has a population of … Town of White Creek Board Oversight of Financial Activities 2013M64 …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-white-creek-board-oversight-financial-activities-2013m-64City of Mechanicville – Records and Reports (2012M-162)
… 29, 2012. Background The City of Mechanicville is located in Saratoga County and has approximately 5,200 residents. The City government is organized under a City Council, which comprises five elected Commissioners, … deficiencies and determine the correct balances in the accounting records. Ensure the City’s accounting …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/city-mechanicville-records-and-reports-2012m-162City of Newburgh – Budget Review (B20-6-12)
… the significant revenue and expenditure projections in the City’s 2021 proposed budget. Background The City of Newburgh, located in Orange County, is authorized by Chapter 223 of the Laws of … to exceed $15 million to liquidate the accumulated deficit in the general fund as of December 31, 2010. During the time …
https://www.osc.ny.gov/local-government/audits/city/2020/11/13/city-newburgh-budget-review-b20-6-12City of Yonkers – Budget Review (B19-6-6)
… of 2.4 percent. Key Findings The 2019-20 budget relies on nonrecurring revenue of $50.3 million, such as fund … potentially be over budget by as much as $3 million based on the 2018-19 fiscal year overtime costs. The City plans to …
https://www.osc.ny.gov/local-government/audits/city/2019/07/10/city-yonkers-budget-review-b19-6-6City of Yonkers – Budget Review (B25-6-6)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to identify issues which impact the City of Yonkers’ … The purpose of our budget review was to identify issues which impact the City of Yonkers financial …
https://www.osc.ny.gov/local-government/audits/city/2025/07/02/city-yonkers-budget-review-b25-6-6Opinion 88-44
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Engineering Services … board member employed by engineering firm) -- Interest in Contract (town board member employed by town's engineering … 802(1)(b): A town board member acquires an interest in the contract between the town and the engineering firm …
https://www.osc.ny.gov/legal-opinions/opinion-88-44Opinion 90-20
… FOREIGN FIRE INSURANCE TAXES -- Particular Uses (donation to firemen's association) -- Recipients (transfer of custody of moneys) -- Treasurer's Powers … is superseded. You ask whether a village treasurer, at the request of members of the village fire department, may …
https://www.osc.ny.gov/legal-opinions/opinion-90-20Pandemic Planning and Care for Vulnerable Populations
… Objectives To determine whether the Office for People With Developmental … serves in its emergency plans and took appropriate actions to care for this vulnerable population during the COVID-19 … To determine whether the Office for People With Developmental Disabilities OPWDD …
https://www.osc.ny.gov/state-agencies/audits/2023/04/06/pandemic-planning-and-care-vulnerable-populationsXVI.3.H Materiality – XVI. Financial Reporting
… the State Comptroller may subsequently, at its discretion, modify or may eliminate information deemed to be immaterial. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3h-materialityAccounts Payable Advisory No. 39
… must be processed by the originating Business Unit. The voucher must be processed in SFS using the Unique Coding for …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/39-eminent-domain-judgmentsLoan Payroll Deductions – Enhanced Reporting
… Credit Purchase (SCP) Deduction page in Retirement Online, which will list the amount to be deducted from the … loan deductions for your employees: Sign in to Retirement Online . From your Account Homepage, click the “Access … and make additional payments through their Retirement Online member accounts. Rev. 11/23 …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/loan-payroll-deductionsArchived Publications
… Documents linked below relate to the original Fiscal Stress Monitoring System (FSMS). FSMS was … School Years 2012-13 to 2014-15 - 1/28/2016 Three Years of the Fiscal Stress Monitoring System - Results for … Documents linked below relate to the original Fiscal Stress Monitoring System FSMS FSMS was …
https://www.osc.ny.gov/local-government/fiscal-monitoring/archived-publications