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RFP#0007 – Environmental, Social, and Governance Bond Certification
… , in PDF Forms Only , in MS Word format Responses to Questions (to be posted on or about August 4, 2025) Note: the …
https://www.osc.ny.gov/procurement/rfp0007Opinion 91-36
… have unlimited authority to impose a park land fee upon a developer of a subdivision; that is, a village may not … plat: (1) that a "proper case" exists for requiring the developer to show on the plat "a park or parks suitably …
https://www.osc.ny.gov/legal-opinions/opinion-91-36Willsboro Fire District – Financial Controls (2014M-156)
… from the Town of Willsboro and the County of Essex, in which it is located. The District is governed by an … The Treasurer does not maintain running cash balances in the check book registers, maintain accounting records with … the District’s annual financial report each year with OSC in a timely manner. Conduct an annual audit of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/willsboro-fire-district-financial-controls-2014m-156Spencer Volunteer Fire Company – Apparent Misappropriation of Funds (2015M-114)
… Purpose of Audit The purpose of our audit was to determine if the … March 1, 2006 through January 31, 2015. Background The Spencer Volunteer Fire Company is located in the Village of … which provides fire protection for the Village and the Town of Spencer, is governed by a three-member Board of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/09/spencer-volunteer-fire-company-apparent-misappropriation-fundsMargaretville Volunteer Fire Department – Cash Receipts and Disbursements (2014M-172)
… Purpose of Audit The purpose of our audit was to examine the internal controls over the … Department is a volunteer organization located in the Town of Middletown in Delaware County. The Department is …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/margaretville-volunteer-fire-department-cash-receipts-and-disbursementsLake Ronkonkoma Fire District – Bidding and Treasurer’s Office (2015M-9)
… internal controls over selected financial operations for the period January 1, 2013 through August 31, 2014. … Board of Fire Commissioners. Budgeted appropriations for 2015 total approximately $3.3 million. Key Findings District officials used bid specifications for a purchase that may have created ambiguity as to whether …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/05/lake-ronkonkoma-fire-district-bidding-and-treasurers-office-2015m-9Essex Fire District No. 2 – Cash Disbursements (2015M-167)
Essex Fire District No 2 Cash Disbursements 2015M167
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/30/essex-fire-district-no-2-cash-disbursements-2015m-167Seneca County – Water and Sewer Operations (2017M-4)
… November 1, 2016. Background Seneca County is located in the Finger Lakes region of western New York, has a …
https://www.osc.ny.gov/local-government/audits/county/2017/06/02/seneca-county-water-and-sewer-operations-2017m-4Town of Alexandria - Justice Court Time and Attendance and Court Operations (2017M-284)
… worked at other municipalities. The Clerk did not allow for travel time between the Town and another municipal … As a result, we estimate she was paid an additional $1,800 for 123 hours not worked. The Clerk claimed 112 hours of sick … and take appropriate action to recover any wages paid for time not worked. Adopt policies and procedures that …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/10/23/town-alexandria-justice-court-time-and-attendance-and-court-operationsState Police Bulletin No. SP-110
… to Deduction Code 302 . Affected Employees Employees in Bargaining Units 07, 17 and 18 represented by Police … of the New York State Troopers, Inc. and employees in Bargaining Unit 62 represented by New York State Police … of the New York State Troopers, Inc., the coverage for this disability insurance will change from $100,000 to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-110-modification-deduction-code-302-pba-disability-insuranceBloomingburg Joint Fire District – Internal Controls Over Financial Operations (2013M-42)
… Joint Fire District is a district corporation of the State, distinct and separate from the Towns of Mamakating and … $613,300 and is funded primarily through property taxes. Key Finding The Board did not ensure that …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/bloomingburg-joint-fire-district-internal-controls-over-financialChemung County Probation Department – Collections and Disbursements (2016M-10)
… September 18, 2015. Background Chemung County is located in the southern tier of New York State, has a population of … Legislature. The County’s Probation Department assists in reducing the incidence of crime by probationers in the community and is the designated agency for the …
https://www.osc.ny.gov/local-government/audits/county/2016/06/10/chemung-county-probation-department-collections-and-disbursements-2016m-10Chautauqua County – Investments and Payroll (2016M-147)
… of our audit were to review the County’s investment program and salaries and fringe benefit payments for the … investment policy or General Municipal Law (GML). Not all salary payments to 23 elected officials and 94 management … the County Attorney and, to the extent possible, recover salary and benefit overpayments made to elected officials and …
https://www.osc.ny.gov/local-government/audits/county/2015/12/23/chautauqua-county-investments-and-payroll-2016m-147Town of Cambria – Capital Projects Financing (2017M-161)
… issuance costs of $8,150 and interest costs of $15,077 on this unneeded debt. The Town did not need to issue a …
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-cambria-capital-projects-financing-2017m-161City of Utica – Parking Violation Enforcement and Collection (2015M-219)
… was to review the City’s parking violation operations for the period April 1, 2014 through April 30, 2015. … The Council has not established sufficient policies for pursuing collection of parking violations after a … violation is more than 10 days past due or set a benchmark for collection rates. Officials have not effectively …
https://www.osc.ny.gov/local-government/audits/city/2015/12/18/city-utica-parking-violation-enforcement-and-collection-2015m-219Accounts Payable Advisory No. 52
… that agencies receive the goods and services they ordered in the proper condition and in accordance with the terms and conditions of the purchase … discounts vendors may offer. Prior to certifying a claim for payment for goods and services, agency staff must confirm …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/52-gfo-receiving-section-xi-a9Village of Savona – Board Oversight (2015M-328)
… was to examine the Board’s oversight of Village activities for the period June 1, 2013 through October 5, 2015. … five-member Board of Trustees. Budgeted appropriations for the 2015-16 fiscal year for the general and water funds totaled $551,715. Key …
https://www.osc.ny.gov/local-government/audits/village/2016/10/21/village-savona-board-oversight-2015m-328Trumansburg Central School District – Procurement (2022M-13)
… Comply with the Board’s requirement to develop written procurement procedures as required by the District’s … the purchasing policy and develop comprehensive written procurement procedures. Comply with the requirements for all …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/trumansburg-central-school-district-procurement-2022m-13Bethpage Public Library – Procurement (2019M-219)
… contracts, including contracts totaling $44,864 awarded to a company to which the Director had close personal ties. Officials did not seek competition for two of five professional service providers who were paid a total of $37,637. In addition, officials made credit card …
https://www.osc.ny.gov/local-government/audits/library/2021/06/04/bethpage-public-library-procurement-2019m-219Town of Grafton – Internal Controls Over Claims Auditing (2013M-133)
… claim approved is a legitimate Town expenditure, and that vendor payments are made in a timely manner. Seek to recoup funds paid to the vendor for the services that were not provided. … Town of …
https://www.osc.ny.gov/local-government/audits/town/2013/08/30/town-grafton-internal-controls-over-claims-auditing-2013m-133