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Village of Almond – Transparency of Fiscal Activities (S9-24-14)
… - pdf] Audit Objective Determine whether the Village of Almond (Village) Board of Trustees (Board): Conducted an … of the Village Chief Fiscal Officer’s (CFO) financial records and reports, Filed the required Annual Financial … (OSC), and Reported the results of the Village’s fiscal activities to the public in a transparent manner. Key …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-almond-transparency-fiscal-activities-s9-24-14Opinion 95-32
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Deposits and Investments (use of model security and custodial … for the deposits or investments, together with agreed upon interest, if any, and the costs and expenses arising out of …
https://www.osc.ny.gov/legal-opinions/opinion-95-32Newcomb Central School District - Claims Audit (2023M-159)
… 90 claims totaling $1.3 million and determined the Board of Education (Board) did not ensure 60 claims totaling $1.2 …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/29/newcomb-central-school-district-claims-audit-2023m-159XIV.3.B Short Term Investment Pool (STIP) – XIV. Special Procedures
… Financial Reporting within OSC publishes the STIP interest rate and total interest earned on a statewide basis. Large … your funds may be easily explained by changes in the STIP rate, which can be found on the Summary of the Operating Fund …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv3b-short-term-investment-pool-stipVII.10.G Cash Advance Shortages and Overages – VII. State Revenues and Appropriated Loan Receivables
… the account in balance. Pursuant to Chapter XII, Section 10.E - Reporting the Theft, Loss or Misuse of State Assets of … the advance account has been reimbursed. For example, many agencies issue advance account checks for witness fees … and enter an Accounts Receivable (AR) Deposit in SFS per the instructions in Section 2 - Miscellaneous Receipts/ …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10g-cash-advance-shortages-and-overagesVillage of Suffern – Budget Review (B24-6-3)
… general, water, sewer and capital projects funds as of May 31, 2015. New York State Local Finance Law Section … The Village’s tentative budget includes a tax levy of $12,533,658, which is within the limit established by law. Key Recommendation Be mindful of the legal requirement to maintain the tax levy increase to …
https://www.osc.ny.gov/local-government/audits/village/2024/04/12/village-suffern-budget-review-b24-6-3XI.2 Comptroller Approval of Contracts and General Contracts Processing – XI. Procurement and Contract Management
… The Office of the State Comptroller (OSC) is charged with the … Multiyear Contract Renewals Unilateral Termination Provisions Uniform Statutory Provisions for Contracts … this Guide, such as XI.12 Contract Management and XI.13 Procurement Overview and Policies . Contracts entered in SFS …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2-overviewState Comptroller DiNapoli Releases Year-End Accomplishments
… of individuals for theft and money laundering in Monroe County, and the indictment of several individuals for …
https://www.osc.ny.gov/press/releases/2014/01/state-comptroller-dinapoli-releases-year-end-accomplishmentsVillage of Cedarhurst – Transparency of Fiscal Activities (S9-24-19)
… – pdf] Audit Objective Determine whether the Village of Cedarhurst (Village) Board of Trustees (Board): … of the Village Chief Fiscal Officer’s (CFO) financial records and reports, Filed the required Annual Financial … (OSC), and Reported the results of the Village’s fiscal activities to the public in a transparent manner. Key …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-cedarhurst-transparency-fiscal-activities-s9-24-19Village of Hoosick Falls – Transparency of Fiscal Activities (S9-24-16)
… – pdf] Audit Objective Determine whether the Village of Hoosick Falls (Village) Board of Trustees (Board): Conducted an annual audit of the … and reports, Filed the required Annual Financial Report (AFR) with the Office of the State Comptroller (OSC), and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-hoosick-falls-transparency-fiscal-activities-s9-24-16Opinion 88-50
… whether old, worn materials are completely replaced with new materials". We then concluded that the replacement of … a truck's body, in conjunction with the acquisition of a new engine, constitutes a "capital improvement," rather than …
https://www.osc.ny.gov/legal-opinions/opinion-88-50Recommendations Regarding the Draft Report on the Establishment of a Public Power Model for the Operation of the Long Island Power Authority (LIPA)
Section 83-n of the Legislative Law established the Legislative Commission on the Future of the Long Island Power Authority (LIPA).
https://www.osc.ny.gov/files/reports/pdf/recommendations-for-lipa-draft-report.pdfNot-For-Profit Prompt Contracting Annual Report - 2014 Calendar Year
For more than two decades, New York has worked to streamline contracting with not-for-profits through the State’s Prompt Contracting Law.
https://www.osc.ny.gov/files/state-agencies/contracts/pdf/prompt-contracting-report-2014.pdfRestrictions on Consecutive Hours of Work for Nurses (2017-S-14)
To determine if the Department of Labor is adequately enforcing the Restrictions on Consecutive Hours of Work for Nurses Law.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17s14.pdfRestrictions on Consecutive Hours of Work for Nurses (2017-S-14) 90-Day Response
To determine if the Department of Labor is adequately enforcing the Restrictions on Consecutive Hours of Work for Nurses Law.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17s14-response.pdfSocial Service Block Grants and Targeted Medicaid Cost Savings
Chapter 83 of the Laws of 1995 adds Social Services Law section 153-i, Block Grants for family and children’s services.
https://www.osc.ny.gov/files/local-government/publications/pdf/social.pdfExamination of Unemployment Insurance Benefits
… Purpose The objectives of our examination were to determine if Unemployment … Insurance (UI) payments made by the Department of Labor (DOL) were appropriate and in accordance with … whether DOL took corrective action based on the results of our findings. Background To accomplish our objectives, we …
https://www.osc.ny.gov/state-agencies/audits/2014/06/09/examination-unemployment-insurance-benefitsMonitoring and Administration of Public Protection Grant Programs (Follow-Up)
… and community-based organizations in implementing strategies to reduce and prevent shootings and gun-related …
https://www.osc.ny.gov/state-agencies/audits/2021/11/16/monitoring-and-administration-public-protection-grant-programs-followNew York’s Economy and Finances in the COVID-19 Era (April 16, 2021)
… as a printable PDF . New York entities received 489,100 loans totaling $51.0 billion, or 7.5 percent of the total … $100,237 RICHMOND 8,753 $684,400,798 $78,190 ROCKLAND 10,001 $867,823,340 $86,774 SAINT LAWRENCE 1,288 $125,631,911 … Loans Share of Loan Value Average Loan 0–24 442,851 90.5% $20,236,287,686 39.7% $45,695 25–99 37,026 7.6% …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-april-16-2021Town of Otselic – Records and Reports and Conflict of Interest (2021M-36)
… Board did not ensure there were no prohibited conflicts of interest. We also found: The Supervisor did not provide the … Board with accurate financial reports and did not record deposits totaling $127,000, cash withdrawals totaling … take corrective action. Appendix B includes our comment on an issue raised in the Town’s response letter. … Determine …
https://www.osc.ny.gov/local-government/audits/town/2021/07/16/town-otselic-records-and-reports-and-conflict-interest-2021m-36