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Village of Endicott – Budget Review (B4-16-7)
… projections in the tentative budget for the general, electric and parking funds are reasonable. The water and …
https://www.osc.ny.gov/local-government/audits/village/2016/04/15/village-endicott-budget-review-b4-16-7Wading River Fire District – Gasoline Credit Cards (2017M-5)
… The credit card policy does not identify the number of cards to be issued or the individuals authorized to use the cards, and 15 cards were in the District Manager’s custody. Key … Wading River Fire District Gasoline Credit Cards 2017M5 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/wading-river-fire-district-gasoline-credit-cards-2017m-5Campbell-Savona Central School District – Budget Review (B2-13-12)
… their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/24/campbell-savona-central-school-district-budget-review-b2-13-12Town of Humphrey – Financial Management (2013M-116)
… funded primarily by real property tax, sales tax, and State aid. Key Finding We reviewed the general and highway …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-humphrey-financial-management-2013m-116Brighton Memorial Library – Board Oversight (2015M-116)
… County. The Library, which received its charter from the State in 1951, is governed by a five-member Board of Trustees …
https://www.osc.ny.gov/local-government/audits/library/2015/08/28/brighton-memorial-library-board-oversight-2015m-116Franklin Square and Munson Fire District – Non-Firefighting Vehicles (2017M-20)
… January 1, 2015 through August 31, 2016. Background The Franklin Square and Munson Fire District is a district … of the State, distinct and separate from the hamlet of Franklin Square, Nassau County, in which it is located. The … Franklin Square and Munson Fire District NonFirefighting …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/franklin-square-and-munson-fire-district-non-firefighting-vehicles-2017m-20Chestertown Fire District – Claims Processing (2016M-387)
… The Board does not perform a deliberate audit of each claim by comparing the claim as listed on the abstract against available supporting …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/24/chestertown-fire-district-claims-processing-2016m-387Bayport Fire District – Credit Card Use (2016M-394)
… is no record of the Board adopting the District’s credit card policy. The credit card account allows for cash advances of up to $1,000 per card per day. Not all purchases contained documentation … Bayport Fire District Credit Card Use 2016M394 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/bayport-fire-district-credit-card-use-2016m-394Wallkill Fire District – Inappropriate Payments and Purchase (2015M-39)
… Purpose of Audit The purpose of our audit was to examine internal controls … 28, 2014. Background The Wallkill Fire District is located in the Town of Shawangunk in Ulster County. The District is a district corporation of the State, …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/01/08/wallkill-fire-district-inappropriate-payments-and-purchase-2015m-39Audits of Local Governments: About Our Audits
… December 31, 2024 in March 2025. The Division received a pass rating, the highest level of assurance a peer review …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-about-our-auditsIX.11.C Single Audit Act and Uniform Guidance – IX. Federal Grants
… the provisions of the Single Audit Act and set forth standards for obtaining consistency and uniformity among … audit in conformance with Generally Accepted Auditing Standards (GAAS) if the entity received $25,000 or more in … and June 2007. Uniform Guidance In December 2013, Title 2 of the Code of Federal Regulations (CFR) part 200 (also …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11c-single-audit-act-1984Medicaid Overpayments for Medicare Part B Services Billed Directly to eMedNY (Follow-Up)
… Objective To determine the extent of implementation of the five … Overpayments for Medicare Part B Services Billed Directly to eMedNY (Report 2017-S-36 ). About the Program The … To determine the extent of implementation of the five …
https://www.osc.ny.gov/state-agencies/audits/2020/07/01/medicaid-overpayments-medicare-part-b-services-billed-directly-emedny-followGenesee County Industrial Development Agency – Project Approval and Monitoring (2014M-66)
… in the project evaluation processes. The job report form used to obtain the information did not include all the … investments. Although businesses/firms indicate on their application the intended capital investment, they are not … and define applicable criteria to ensure consistent application. Ensure that GCIDA officials consistently use …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/05/14/genesee-county-industrial-development-agency-projectTown of Hopewell – Fund Balance and Budget Monitoring (2013M-231)
… 30, 2013. Background The Town of Hopewell is located in Ontario County. The Town is governed by the Town Board, which … water fund has retained excessive amounts of unexpended surplus fund balance. Unexpended surplus funds were consistently more than the actual …
https://www.osc.ny.gov/local-government/audits/town/2014/01/10/town-hopewell-fund-balance-and-budget-monitoring-2013m-231SUNY Bulletin No. SU-251
… code 404 and the elimination of TDA deduction codes 408 and 415 as part of the Multi-Vendor Coordinator (MVC) … Narrative Description 404 Supplemental Ret Annuity Prog 408 SUNY TDA Fidelity 415 SUNY Tax Deferred Annuity … run a program to automatically end date deduction codes 408 and 415 for all employees regardless of job status. OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-251-modification-state-university-new-york-suny-tax-deferredOpinion 90-3
… a county. Title 1 of Article 8 (Real Property Tax Law, §800 et seq .) requires the full valuations to be determined … of "taxable real property" (see Real Property Tax Law, §§800, 802, 804[1]). Title 2 of Article 8 (Real Property Tax …
https://www.osc.ny.gov/legal-opinions/opinion-90-3Opinion 98 - 22
… a publicity fund by local law (see, e.g. 1981 Opns St Comp No. 81-244, p 259; 31 Opns St Comp, 1975, p 53; 30 Opns St Comp, 1974, p 82; compare 30 Opns St Comp, 1974, p 22, …
https://www.osc.ny.gov/legal-opinions/opinion-98-22Opinion 92-55
… -- Powers and Duties (performing work for private water system) VILLAGES -- Powers and Duties (services for private water systems) VILLAGE LAW, §§1-102(2), 11-1120, 11-1122: A … private owners, a village employee to perform testing of water within a private water system for purposes of …
https://www.osc.ny.gov/legal-opinions/opinion-92-55Opinion 95-29
… of the water district must be placed in a reserve fund for the purpose of retiring the outstanding debt on behalf of … You ask whether the facilities of a town water district, for which indebtedness remains outstanding, may be sold to a … has been constructed and no indebtedness has been incurred for any purposes of the district (Town Law, §202-c; 12 Opns …
https://www.osc.ny.gov/legal-opinions/opinion-95-29Opinion 93-27
… share of the revenues to reduce taxes levied for part-town highway purposes. For purposes of this inquiry, we assume the … part, "(a)ctivities of town government, including highway programs, which are chargeable to the area of the … §10[1][ii][a][8]; Town of Moreau v County of Saratoga , 134 Misc 2d 380, 510 NYS2d 990 affd 142 AD2d 864, 531 NYS2d …
https://www.osc.ny.gov/legal-opinions/opinion-93-27