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West Niles Fire Company – Financial Activities (2017M-205)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided … and fundraising events or adopt a code of ethics as required by New York State General Municipal Law. The …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/05/west-niles-fire-company-financial-activities-2017m-205KIPP Tech Valley Charter School – Enrollment and Billing (2012M-256)
… July 1, 2011, to August 31, 2012. Background A charter school is a public school financed by local, State, and Federal resources that is not under the control of the local school board and is governed under Education Law Article 56. … KIPP Tech Valley Charter School Enrollment and Billing 2012M256 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/22/kipp-tech-valley-charter-school-enrollment-and-billing-2012m-256Wayne Central School District – Financial Management and Property Purchase and Disposal (2014M-152)
… whether the District implemented the recommendations in our prior audit report, dated March 2013, and whether the … that District property was purchased and disposed of in a legitimate and cost-effective manner for the period July … Background The Wayne Central School District is located in the Towns of Ontario, Macedon, Walworth and Williamson in …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/wayne-central-school-district-financial-management-and-property-purchaseVillage of Nelsonville – Financial Operations (2012M-242)
… Purpose of Audit The purpose of our audit was to examine the Board’s financial oversight activities for the … The Village of Nelsonville is located in Putnam County and has a population of 628 residents. The Village is governed by …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-nelsonville-financial-operations-2012m-242Town of Bovina – Internal Controls Over Cash Receipts and Disbursements (2012M-237)
… October 15, 2012. Background The Town of Bovina is located in Delaware County and has a population of 630 residents. The … Thoroughly document the annual audit process in the Board minutes. …
https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-bovina-internal-controls-over-cash-receipts-and-disbursements-2012m-237Town of Sweden – Justice Court (2014M-318)
… 4, 2014. Background The Town of Sweden is located in Monroe County, has a population of approximately 14,175 and includes the State … During 2013, the Court collected approximately $414,000 in fines and surcharges. Key Findings The Justices are not …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/20/town-sweden-justice-court-2014m-318City of Yonkers – Information Technology (2017M-86)
… technology (IT) assets for the period June 30, 2014 through November 30, 2016. Background The City of Yonkers is the fourth largest city in New York State, with a population of more than 200,000. … The IT department’s acceptable computer use policy was not signed or acknowledged by all employees. City officials …
https://www.osc.ny.gov/local-government/audits/city/2017/08/11/city-yonkers-information-technology-2017m-86Town of Hempstead Sanitary District Number 14 – Board Oversight (2017M-40)
… Audit The purpose of our audit was to assess the Board’s oversight of the District’s financial operations for the … Town of Hempstead Sanitary District Number 14 Board Oversight 2017M40 …
https://www.osc.ny.gov/local-government/audits/district/2017/06/02/town-hempstead-sanitary-district-number-14-board-oversight-2017m-40Chestertown Volunteer Fire Company – Financial Operations (2017M-1)
… Purpose of Audit The purpose of our audit was to assess the adequacy of the Treasurer’s records and reports and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/06/16/chestertown-volunteer-fire-company-financial-operations-2017mNanticoke Volunteer Fire Department – Misappropriation of Funds (2015M-3)
Nanticoke Volunteer Fire Department Misappropriation of Funds 2015M3
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/03/25/nanticoke-volunteer-fire-department-misappropriation-fundsOperational Advisory No. 12
… definitions for Obligation, Accounting and Budget Dates in the Statewide Financial System (SFS) and guidance on date … and reference Obligation, Accounting and Budget Dates in order to provide guidance on the appropriate use of these dates in SFS. OSC will issue a monthly operational advisory …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/12-obligation-accounting-and-budget-datesEDSS - General Help for All Transactions
… Information Requested – More information is required to complete the review. The Primary Contact will be notified by email. The agency will have the ability to attach the additional documentation required. The status will return to In Progress (OSC) once the additional information is …
https://www.osc.ny.gov/state-agencies/contracts/edss-general-help-all-transactionsOpinion 2000-19
… This opinion represents the views of the Office of the State Comptroller at the time it was … FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent Association (use of tax monies to install an … members of association) INSURANCE LAW §§9104, 9105: A benevolent association may use foreign fire insurance tax …
https://www.osc.ny.gov/legal-opinions/opinion-2000-19Opinion 2002-11
… that bear on the issues discussed in the opinion. VOLUNTEER FIREFIGHTERS -- Service Award Programs (point … points for participation in department responses, a volunteer firefighter must be credited with twenty-five … for participation in department responses, must credit a volunteer firefighter with twenty-five points for responding …
https://www.osc.ny.gov/legal-opinions/opinion-2002-11-0Opinion 2002-11
… that bear on the issues discussed in the opinion. VOLUNTEER FIREFIGHTERS -- Service Award Programs (point … points for participation in department responses, a volunteer firefighter must be credited with twenty-five points for …
https://www.osc.ny.gov/legal-opinions/opinion-2002-11Homeless Services Housing Needs Assessment (Follow-Up)
… were not implemented. Key Recommendation OTDA officials are requested, but not required, to provide information about …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/homeless-services-housing-needs-assessment-followMedicaid Program – Oversight of Health Homes
… plans when needed. DOH’s performance measure calculations do not include baseline measurements, a crucial point of …
https://www.osc.ny.gov/state-agencies/audits/2026/01/20/medicaid-program-oversight-health-homesManagement of Unexpected Delays and Events During Winter 2017-18
… Purpose To determine if the Long Island Rail Road (LIRR) has plans to address unexpected delays or events and whether those plans were followed, and to assess whether the plans adequately addressed the needs of its passengers. … To determine if the Long Island Rail Road has plans to address unexpected …
https://www.osc.ny.gov/state-agencies/audits/2018/08/07/management-unexpected-delays-and-events-during-winter-2017-18Overlapping Real Property Tax Rates and Levies - FAQs
… fire) purposes. Rates per $1000 of both assessed value and full value are presented, and aggregate rates are provided to … convey the full tax burden within each municipality. Full value tax rates enable the user to compare tax rates across …
https://www.osc.ny.gov/local-government/data/overlapping-real-property-tax-rates-and-levies-faqsOversight of Chemical Dependence Residential Services
… may be certified to operate for a 6-month or 1-, 2-, or 3-year period before their next recertification review is due. … past due. Of these 76 Programs, 49 (64%) were more than a year past due for a recertification review prior to the …
https://www.osc.ny.gov/state-agencies/audits/2021/12/03/oversight-chemical-dependence-residential-services