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Deer Park Union Free School District – Fuel and Vehicle Inventory (2023M-152)
… complete report – pdf] Audit Objective Determine whether Deer Park Union Free School District (District) officials … Determine whether Deer Park Union Free School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/deer-park-union-free-school-district-fuel-and-vehicle-inventory-2023m-152Town of Greig – Long-Term Planning (2023M-13)
… (Board) established long-term plans and financial policies to manage the Town’s finances. Key Findings The Board did not establish long-term financial and capital plans or fund … policy. Town officials agreed with our recommendations and have initiated, or they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2023/05/19/town-greig-long-term-planning-2023m-13Pittsfield Volunteer Fire Department – Cash Receipts and Disbursements (2016M-310)
… provides fire protection for the Town of Pittsfield in Otsego County. The Department has approximately 20 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/pittsfield-volunteer-fire-department-cash-receipts-andDelhi Joint Fire District – Cash Receipts and Disbursements (2020M-142)
… and supported. Key Findings The Board ensured the $746,000 in cash receipts were deposited, recorded and reported and … Board did not properly audit claims and: A cash receipts log is not maintained and the Treasurer’s records are not … someone other than the Treasurer to maintain a receipt log to verify that money collected has been deposited. …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/delhi-joint-fire-district-cash-receipts-and-disbursements-2020m-142Onondaga Central School District - Financial Condition Management and Fuel Records (2018M-181)
… report - pdf] Audit Objective Determine whether the Board and District officials: Effectively managed the District’s … Ensured that the District’s fuel records were accurate and all fuel was accounted for. Key Findings The Board has … Determine whether the Board and District officials effectively managed the Districts …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/07/onondaga-central-school-district-financial-condition-management-and-fuelTown of Frankfort - Board Oversight (2018M-58)
Town of Frankfort Board Oversight 2018M58
https://www.osc.ny.gov/local-government/audits/town/2018/06/08/town-frankfort-board-oversight-2018m-58Town of Rensselaerville - Real Property Tax Exemption Administration (2019M-207)
… select real property tax exemptions. Key Findings Of the 252 granted exemptions we reviewed totaling approximately $7.3 million of assessed value, 97 exemptions (38 percent), valued at … $2.4 million in assessed value, lacked one or more pieces of supporting documentation to verify their eligibility …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-rensselaerville-real-property-tax-exemption-administration-2019m-207Islip Fire District – Financial Condition (2020M-25)
… report - pdf] Audit Objective Determine if the Board and District officials effectively monitor the District’s … financial condition by ensuring that budget estimates and fund balance are reasonable. Key Findings The Board: Did not effectively monitor expenditures and fund balance. As a result, the unrestricted fund balance …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/islip-fire-district-financial-condition-2020m-25Audits of Local Governments: About Our Audits
… of Local Government and School Accountability [pdf] for the period January 1, 2024 through December 31, 2024 in …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-about-our-auditsVested Retirement Benefit – Special 20- and 25-Year Plans
… as possible, file a retirement application as early as 90 days before you are eligible. If we receive your …
https://www.osc.ny.gov/retirement/publications/1517/vested-retirement-benefitVested Retirement Benefit – State Police Plan
… 63rd birthday. The Benefit Your vested retirement benefit is 1.66 percent of your FAE for each year of service credit. The benefit is payable for life, and you may elect one of several pension … on the date we receive your application. Remember, it is up to you to file a retirement application when you become …
https://www.osc.ny.gov/retirement/publications/1518/vested-retirement-benefitAccounts Payable Advisory No. 8
… (GFO), Chapter XII, Section 5.B - Unique Invoice Number Requirements . Combining invoice numbers in the invoice number field on a voucher may cause the following problems: … download the payment information to match up on invoice number within their systems. Agencies may have difficulty …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/8-one-invoice-voucherTown of Hartwick – Water District Operations (2017M-250)
… of our audit was to determine whether the Board ensured that bills for water services were charged equitably to all … The Town of Hartwick is located in Otsego County and has a population of approximately 2,100. The Town is governed by … engineers to resolve remaining water meter issues. Ensure that accurate information is kept on each property and is …
https://www.osc.ny.gov/local-government/audits/town/2018/05/04/town-hartwick-water-district-operations-2017m-250Urban Choice Charter School – Information Technology (2013M-53)
Urban Choice Charter School Information Technology 2013M53
https://www.osc.ny.gov/local-government/audits/charter-school/2013/05/17/urban-choice-charter-school-information-technology-2013m-53Central Valley School District – Claims Audit (2015M-129)
… through November 30, 2014. Background The Central Valley School District is located in the Towns of Columbia, … Central Valley School District Claims Audit 2015M129 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/central-valley-school-district-claims-audit-2015m-129Local Government – 2023 Financial Condition Report
… to school district operations and the State temporarily withholding 20 percent of several school aid payments, …
https://www.osc.ny.gov/reports/finance/2023-fcr/local-governmentComptroller DiNapoli Releases State Audits
… found the department was unable to meet the demands of its inspection frequency schedule, and identified instances of … preparing food prior to obtaining the required inspection. In addition, the department’s staff of 82 … review similar claims at high risk of overpayment. Roswell Park Cancer Institute: Security Over Electronic Protected …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-state-auditsComptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the … , Cortland City School District , Fort Edward Union Free School District , Glens Falls Common School District and … budget complies with the tax levy limit. Fort Edward Union Free School District – Financial Condition (Washington …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-school-audits-0Opinion 89-63
… or statutory amendments that bear on the issues discussed in the opinion. FEES -- Exemption From (housing authority) … is exempt from the payment of court filing fees. This is in reply to your inquiry asking whether a municipal housing … from the payment of court fees when it is a litigant in Supreme Court, a County Court, the Civil Court of the City …
https://www.osc.ny.gov/legal-opinions/opinion-89-63Opinion 88-63
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … POLICEMEN AND POLICE PROTECTION -- Auxiliary Police (use of moneys received as gift for unit established for village) …
https://www.osc.ny.gov/legal-opinions/opinion-88-63