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Oversight of Casino Revenues and Regulatory Oversight Reimbursement Collections (Follow-Up)
… Collections ( 2019-S-8 ). About the Program The Gaming Commission (Commission) regulates all aspects of gaming activity in New York and is responsible for overseeing … VLT casinos are required to remit a percentage of their gaming revenues to the State, and tribe/nation casino …
https://www.osc.ny.gov/state-agencies/audits/2021/05/05/oversight-casino-revenues-and-regulatory-oversight-reimbursement-collections-followFire Safety (2015-MS-1)
… Ithaca [pdf] , North Tonawanda [pdf] , Plattsburgh [pdf] , Poughkeepsie [pdf] , Rome [pdf] , Saratoga Springs [pdf] , … December 31, 2013. Background The 2010 Fire Code of New York State (Fire Code) requires an approved fire safety plan …
https://www.osc.ny.gov/local-government/audits/city/2015/05/27/fire-safety-2015-ms-1State Agencies Bulletin No. 2216
… 361 of the Laws of 2022, which implemented the 2021 - 2026 Agreement between the State of New York and the Civil … 190 of the Laws of 2023, which implemented the 2023 - 2026 Agreement between the State of New York and the Public …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2216-april-2024-increase-hazard-duty-pay-employees-represented-civil-serviceOpinion 89-43
… This opinion represents the views of the Office of the State Comptroller at the time it was … -- Treasurer (change from elective to appointive) TOWN LAW, §§174(2), 176(2-a): A fire district may change the … an appointive office. Town Law, §174(2) provides for the election of a fire district treasurer for a term of three …
https://www.osc.ny.gov/legal-opinions/opinion-89-43Government-Wide Financial Data – 2023 Financial Condition Report
… Section of the Annual Comprehensive Financial Report (ACFR) (Net Position by Component, Changes in Net Position, … please see Management’s Discussion and Analysis in the ACFR. * The primary government category includes governmental …
https://www.osc.ny.gov/reports/finance/2023-fcr/government-wide-financial-dataTown of LaGrange – Selected Financial Activities (2013M-107)
… Purpose of Audit The purpose of our audit was to examine potential cost savings and … 1, 2011, through September 30, 2012. Background The Town of LaGrange is located in Dutchess County and serves …
https://www.osc.ny.gov/local-government/audits/town/2013/07/12/town-lagrange-selected-financial-activities-2013m-107Taxes and Interest
… We pay interest on items that were originally interest bearing … You Keep Your Money Claim Submitted - What's Next? … We pay interest on interest bearing items such as bank accounts …
https://www.osc.ny.gov/unclaimed-funds/claimants/taxes-and-interestAccess Controls and Vulnerability Management
… risks associated with unauthorized access to systems and data. The audit covered the period from January 2025 to July 2025. About the Program HRVG’s mission is to … associated with unauthorized access to its systems and data. Due to the confidential nature of our audit findings, …
https://www.osc.ny.gov/state-agencies/audits/2025/10/02/access-controls-and-vulnerability-managementWesterlo Volunteer Fire Company – Cash Disbursements (2014M-179)
… Background The Westerlo Volunteer Fire Company, Inc. is a not-for-profit organization incorporated in 1938 in the Town of Westerlo, Albany County. The Company contracts …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/17/westerlo-volunteer-fire-company-cash-disbursements-2014m-179Claryville Volunteer Fire Company – Financial Controls (2014M-53)
… and is associated with the Claryville Fire District, which covers the Town of Denning in Ulster County and part of the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/25/claryville-volunteer-fire-company-financial-controls-2014m-53Hornby Fire Company, Inc. – Internal Controls Over Financial Activities (2014M-78)
… did not sign vouchers or appoint members to an audit committee. The Treasurer did not prepare bank … the President signing vouchers and appointing an audit committee or update the bylaws and assign these responsibilities to the Executive Committee. Prepare bank reconciliations. Issue receipts for …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/11/hornby-fire-company-inc-internal-controls-over-financial-activities-2014mTown of Neversink – Multiyear Planning and Fund Balance Management (2017M-260)
… plans for the fund balance and reserves in the general and highway funds for the period January 1, 2016 through August … by an elected five-member Town Board. Combined general and highway fund budgeted appropriations for 2017 totaled …
https://www.osc.ny.gov/local-government/audits/town/2018/02/09/town-neversink-multiyear-planning-and-fund-balance-management-2017m-260State Police Bulletin No. SP-92
… Code 532 . Background At the request of New York State Police Investigators Association (NYSPIA), OSC established a … in Bargaining Unit 62 represented by the New York State Police Investigators Association Effective Date(s) … forms or eligibility information, contact Aflac New York's Regional Office at 718-261-5303 ext. 10. Payroll questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-92-new-deduction-code-532-nyspia-voluntary-supplemental-insurance-programLansingburgh Central School District – Purchasing (2017M-173)
… same individual. Key Recommendation The Superintendent, or someone in a position of authority over the Treasurer, should …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/17/lansingburgh-central-school-district-purchasing-2017m-173Ossining Union Free School District – Financial Management (2017M-176)
… Purpose of Audit The purpose of our audit was to determine whether the Board and District officials adopted … realistic estimates for expenditures. Formulate a plan to use excess fund balance to benefit District residents. … Ossining Union Free School …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/ossining-union-free-school-district-financial-management-2017m-176Town of Deerpark – Real Property Tax Collections (2017M-277)
… for tax payments dates. The Town Clerk did not prepare daily reconciliations of cash received to transaction reports … Retain documentation showing tax payments dates. Reconcile daily cash reports to transaction reports and perform monthly …
https://www.osc.ny.gov/local-government/audits/town/2018/04/27/town-deerpark-real-property-tax-collections-2017m-277Town of Cuyler – Town Clerk Operations (2017M-207)
… rents) and real property taxes for the period January 1, 2016 through May 16, 2017. Background The Town of Cuyler … $13,800. Key Findings 149 clerk fee receipts totaling $4,200 and 53 real property tax receipts totaling $128,000 …
https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-cuyler-town-clerk-operations-2017m-207State Agencies Bulletin No. 1170
… Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. Questions regarding the Dues and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1170-new-york-state-correctional-officers-and-police-benevolent-associationHilton Central School District – Payroll and Leave Accruals (2016M-220)
… Background The Hilton Central School District is located in the Towns of Clarkson, Greece, Hamlin and Parma in Monroe County. The District, which operates five schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/hilton-central-school-district-payroll-and-leave-accruals-2016m-220Highland Falls-Fort Montgomery Central School District – Financial Condition (2015M-341)
… Purpose of Audit The purpose of our audit was to review the District’s … July 1, 2014 through September 5, 2015. Background The Highland Falls - Fort Montgomery Central School District is located in the Town of Highlands in Orange County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/highland-falls-fort-montgomery-central-school-district-financial