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Opinion 2003-4
… for public roads) TOWN LAW §176(4-a), (9): A fire district is not authorized to purchase holiday decorations for public … that no claim may be presented, audited or paid unless it is either verified under oath or certified, to be true and … v City of Long Beach , 286 NY 382 at p 388). 2 Further, it is also well established that when the Legislature prescribes …
https://www.osc.ny.gov/legal-opinions/opinion-2003-4Delevan Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-345)
… controls are adequate to ensure that financial activity is properly recorded and reported and that Company moneys are … the Village of Delevan in Cattaraugus County. The Company is operated in accordance with its by-laws which stipulate …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/26/delevan-volunteer-fire-company-inc-internal-controls-over-financialTravel Advisory No. 3
… eligible for an insurance claim, the employee renting the car must report the accident immediately to the local … agency, the employee’s supervisor, and the rental car vendor. The employee must also file a damage claim report with the rental car vendor. Reference: To view all updated information, …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/3-travel-manual-updateCity of Fulton – Fiscal Stress (2013M-310)
… 1, 2012, to May 31, 2013. Background The City of Fulton is located in Oswego County. The Common Council is the legislative body responsible for managing City …
https://www.osc.ny.gov/local-government/audits/city/2013/11/22/city-fulton-fiscal-stress-2013m-310State Agencies Bulletin No. 1767
Verification of Agency Return Address on Employee Form W2 Wage and Tax Statement for Tax Year 2019
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1767-verification-agency-return-address-employee-form-w-2-wage-and-taxAdditional Service Credit for Unused, Unpaid Sick Leave – Special 20- and 25-Year Plans
… members, the maximum number of sick leave days allowable is 165. The additional credit is determined by dividing your total unused, unpaid sick …
https://www.osc.ny.gov/retirement/publications/1517/additional-service-credit-unused-unpaid-sick-leaveState Agencies Bulletin No. 1597
… NPAY529 (Agency’s Address Listing). If the agency address is correct, no further action is needed. If the agency address is not correct, agencies must send an email to the Tax and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1597-verification-agency-return-address-employee-form-w-2s-wage-and-taxVillage of Sidney – Financial Activities (2023M-14)
… $293,000. Delinquent taxes totaling $575,182 date back to fiscal year 2011-12 and officials cannot identify which … balances that may require a transfer from the general fund to pay remaining liabilities. About $700,000 of the Village’s $1 million fund balance may be needed to satisfy the liabilities. Key Recommendations Analyze the …
https://www.osc.ny.gov/local-government/audits/village/2023/05/19/village-sidney-financial-activities-2023m-14Friendship Central School District – Fund Balance and Reserves (2022M-55)
… years audited. This made it appear the District needed to use fund balance and reserves to close projected budget gaps. However, they were not used to fund operations. Improperly restricted $246,000 in a debt …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/22/friendship-central-school-district-fund-balance-and-reserves-2022m-55City of Olean – Budget Review (B1-15-2)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … for the 2015-16 fiscal year are reasonable. Background The City of Olean, located in Cattaraugus County, issued debt … City of Olean Budget Review B1152 …
https://www.osc.ny.gov/local-government/audits/city/2015/03/13/city-olean-budget-review-b1-15-2XVI.1 Financial Reporting Overview – XVI. Financial Reporting
… with generally accepted accounting principles (GAAP) as prescribed by the Governmental Accounting Standards Board (GASB); the standard-setting body for governmental accounting … reporting requirements. This chapter will be updated as needed to reflect such additions or revisions in GAAP, as …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi1-financial-reporting-overviewTown of Salina – Information Technology (2013M-256)
… 1, 2011, to March 31, 2013. Background The Town of Salina is located in Onondaga County and has a population of 33,710. The Town is governed by an elected five-member Town Board which …
https://www.osc.ny.gov/local-government/audits/town/2013/11/22/town-salina-information-technology-2013m-256DiNapoli Statement on Legislation Restoring Contract Review Authority
… 18, 2022. “The Comptroller’s independent contract review is an essential and important deterrent to waste, fraud and … Our oversight of billions of dollars of taxpayer money is also a deterrent to those who might try to game the … hard for many years to get this oversight restored. This is a win for good government and taxpayers. “I urge Governor …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-statement-legislation-restoring-contract-review-authorityDobbs Ferry Union Free School District – Facilities Department Overtime (2023M-120)
… audit period. Approximately $186,330 of overtime work to be performed was not properly approved. Officials paid 10 employees a total of $36,734 in overtime to conduct 270 building checks. However, officials lacked the required building check forms to support that 267 building checks were performed and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/01/dobbs-ferry-union-free-school-district-facilities-department-overtimeMontauk Union Free School District – Information Technology (2022M-137)
… School District (District) officials secured access to the network and financial application and developed an … to officials, we found: Twenty-five percent, or 140, of the District’s network user accounts were not needed. Two … could not provide a reasonable explanation for failing to do so. Key Recommendations Periodically review network user …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/27/montauk-union-free-school-district-information-technology-2022m-137Partial Lump Sum Payment at Retirement – Divorce and Your Benefits
… Eligible members can choose to receive a portion of their retirement benefit as a Partial Lump Sum (PLS) payment at … of their monthly benefit. Read about eligibility and how a PLS is calculated on our Partial Lump Sum Payment page . A member …
https://www.osc.ny.gov/retirement/members/divorce/partial-lump-sum-payment-retirementTown of Dresden – Financial Condition and Town Clerk Operations (2016M-369)
… 2012 through May 31, 2016. Background The Town of Dresden is located in Washington County and has approximately 330 … and approximately 3,000 summer residents. The Town is governed by an elected five-member Town Board. Budgeted …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dresden-financial-condition-and-town-clerk-operations-2016m-369DiNapoli: Former Director Allegedly Stole $1,700 From Hornell Partners for Growth
… District Attorney Brooks Baker. Michelle “Shelly” Stevens is also accused of falsifying business records by claiming … bank account. Stevens worked at HPG from 2014 to 2018, and is the Almond town clerk in Allegany County. "Too often, my …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-former-director-allegedly-stole-1700-hornell-partners-growthVillage of Nichols – Financial Condition (2013M-50)
… to February 1, 2013. Background The Village of Nichols is located in the Town of Nichols, Tioga County. The Village is governed by a Board of Trustees which comprises five … The Village’s annual budget for the 2012-13 fiscal year is $101,711, funded mainly from real property taxes, State …
https://www.osc.ny.gov/local-government/audits/village/2013/06/07/village-nichols-financial-condition-2013m-50Town of Alexandria - Water and Sewer District Financial Condition (2019M-116)
… [read complete report - pdf] Audit Objective Determine whether the Town …
https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-alexandria-water-and-sewer-district-financial-condition-2019m-116