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Saratoga County Industrial Development Agency – Project Monitoring and Grant and Loan Program (2015M-85)
Saratoga County Industrial Development Agency Project Monitoring and Grant and Loan Program 2015M85
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/10/02/saratoga-county-industrial-development-agency-projectAccounts Payable Advisory No. 47
… Subject : New dollar threshold requirements for the use of a purchase order (PO) and the procurement card … Card Use . Update : Agencies are required to use a PO for all single purchases of $10,000 or more from any vendor … payment (ACH) or with the PCard. It is a best practice for agencies to use POs for all planned purchases. Please …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/47-purchase-orders-and-procurement-card-usePatchogue-Medford Union Free School District – Budget Review (B17-7-2)
… deficit obligations are outstanding. Key Findings Based on the results of our review, we found that the significant …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/09/patchogue-medford-union-free-school-district-budget-review-b17-7-2Town of Shawangunk - Sewer District Charges (2018M-122)
… charged the New York State Department of Corrections and Community Supervision (DOCCS) for sewer services. Key … with DOCCS is necessary to clarify rates to be billed and protect District taxpayers. Prepare an analysis annually … officials disagreed with certain aspects of our findings and recommendations, but indicated they planned to implement …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-shawangunk-sewer-district-charges-2018m-122Tioga County Industrial Development Agency - Project Approval and Monitoring (2019M-190)
… Tioga County Industrial Development Agency (TCIDA) Board of Directors (Board) and Executive Administrator … for project approval. In addition, payments in lieu of taxes (PILOTs) for four projects and 26 revolving loan … initiate corrective action. … Determine whether the Board of Directors and Executive Administrator Administrator …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2019/12/20/tioga-county-industrial-development-agency-project-approvalCampbell-Savona Central School District - Budget Review (B2-15-10)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2015-16 fiscal year are reasonable. Background The Campbell-Savona Central School District was authorized to issue debt totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/campbell-savona-central-school-district-budget-review-b2-15-10Town of Thurman – Capital Projects (2016M-431)
… Approve all advances to fund project expenditures prior to payment. … Town of Thurman Capital Projects 2016M431 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-thurman-capital-projects-2016m-431City of Newburgh – Budget Review (B22-6-10)
… 223 of the Laws of 2010 to issue debt not to exceed $15 million to liquidate the accumulated deficit in the …
https://www.osc.ny.gov/local-government/audits/city/2022/11/18/city-newburgh-budget-review-b22-6-10DiNapoli, McGill Announce Arrest of Man Who Allegedly Stole Deceased Mother's Retirement Payments
… New York State Comptroller Thomas P. DiNapoli and Special … Jr. for allegedly stealing $53,320 in payments from the New York State Common Retirement Fund and SSA that were sent …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-mcgill-announce-arrest-man-who-allegedly-stole-deceased-mothers-retirement-paymentsOpinion 2002-12
… provisions; the making of employer contributions for retirement, social security, health insurance, workers' … and repair its streets, and operate and maintain its sewer system and water system (see Village Law, arts. 6, 11 and 14) and, subject to …
https://www.osc.ny.gov/legal-opinions/opinion-2002-12-0Opinion 2002-12
… provisions; the making of employer contributions for retirement, social security, health insurance, workers' … and repair its streets, and operate and maintain its sewer system and water system (see Village Law, arts. 6, 11 and 14) and, subject to …
https://www.osc.ny.gov/legal-opinions/opinion-2002-12Roxbury Central School District – Financial Condition (2013M-207)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2011, to May 23, 2013. Background The Roxbury Central School … results of the District’s operations were reasonably close to the budgeted estimates each year, the cumulative effect of …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/01/roxbury-central-school-district-financial-condition-2013m-207Town of Sidney – Budget Review (B4-13-19)
… for the fiscal year ended December 31, 2005. Local Finance Law requires all local governments that have been authorized … years without any changes. The Town has adopted a local law to override the tax levy limit in 2014. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/11/05/town-sidney-budget-review-b4-13-19Oswego School District Public Library – Selected Cash Receipts (2013M-397)
… district to chargeback any portion of a tax certiorari refund to a school district public library. The Board has not … certiorari refunds. Implement policies and procedures to account for all over-the-counter cash receipt collections. … …
https://www.osc.ny.gov/local-government/audits/library/2014/03/21/oswego-school-district-public-library-selected-cash-receipts-2013m-397City of Binghamton – City Operations (2015M-280)
… reduce the outstanding debt or only issue debt when other funds are not available. If funds do not become available in the budget, City officials …
https://www.osc.ny.gov/local-government/audits/city/2016/06/03/city-binghamton-city-operations-2015m-280East Hampton Union Free School District – Network and Financial Application Access and Information Technology Contingency Planning (2022M-8)
… or develop an IT contingency plan. This increases the risk of unauthorized access, lost data, and inability to recover … to officials, and also determined: The District’s use of two central network management tools for over 10 years has created security concerns due to lack of monitoring of all accounts on both tools. Ninety-one …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/08/east-hampton-union-free-school-district-network-and-financial-applicationOpinion 90-8
… indicate the future as to performance ( Stisser v New York Cent. & H. R. R. Co ., 32 App Div 98, 52 NYS 861, mot …
https://www.osc.ny.gov/legal-opinions/opinion-90-8Opinion 95-5
… in the opinion. COUNTIES -- Emergency (911) Telephone System (use of surplus surcharge revenue to pay principal … issued to finance purchase of emergency communication system) COUNTY LAW, §§301(8), 307: Surplus surcharge revenues … which has implemented the enhanced emergency telephone system (E911) surcharge authorized by County Law, Article 6 …
https://www.osc.ny.gov/legal-opinions/opinion-95-5State Contract and Payment Actions in September
… for the Office of Unclaimed Funds. State University Construction Fund $2.3 million with Armor-Tite Construction Corp. for the … million to CaremarkPCS Health LLC to provide pharmacy benefit services for the Empire, Excelsior, and Student …
https://www.osc.ny.gov/press/releases/2024/10/state-contract-and-payment-actions-septemberOpinion 94-27
… AND ASSESSMENTS -- Assessments (imposition of assessment for road improvement against non-fronting owners) TOWN LAW, §§200, 202(2): The cost of a road improvement undertaken pursuant to Town Law, §200 may … improve a street, highway, private road or right-of-way. When the improvement is initiated by the town board, the …
https://www.osc.ny.gov/legal-opinions/opinion-94-27