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Jefferson County – Consumer Protection: Accuracy of Weights and Measures (S9-24-3)
… were not inspected as required. There was no system in place to maintain a complete and accurate master list of … businesses we tested during the audit were not included in the Department’s master list of 407 businesses. The Department had adequate documentation and procedures in place for addressing consumer complaints and performing …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/jefferson-county-consumer-protection-accuracy-weights-and-measures-s9-24-3Rhinecliff Fire District – Board Oversight (2024M-154)
… [read complete report – pdf] Audit Objective Determine whether the Rhinecliff Fire … adequate oversight of District financial activities. Key Findings The Board did not adequately provide oversight … Develop and adopt written multiyear financial and capital plans. Adequately audit claims prior to payment. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/rhinecliff-fire-district-board-oversight-2024m-154Randolph Academy Union Free School District – Capital Asset Inventory Records (2024M-98)
… a gaming laptop, a karaoke machine and noise canceling headphones, were not included on the inventory records, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/randolph-academy-union-free-school-district-capital-asset-inventoryElectronic Documents Submission System (EDSS)
… of the Electronic Documents Submission System EDSS a new service that allows …
https://www.osc.ny.gov/state-agencies/contracts/electronic-documents-submission-system-edssCrittenden Volunteer Fire Department, Inc. – Internal Controls Over Financial Operations (2015M-190)
… the financial activities and documentation for the daily lottery account. Key Recommendations Verify that … and adopt policies and procedures regarding the daily lottery activities and ensure that only the Board-approved … Treasurer manages the financial activities of the daily lottery account, retaining all ticket stubs sold and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/crittenden-volunteer-fire-department-inc-internal-controlsRed Creek Protective Fire Company, Inc. – Controls Over Financial Activities (2014M-271)
… 1, 2012 through December 31, 2013. Background The Red Creek Protective Fire Company is a volunteer organization located in the Village of Red Creek, Wayne County. The Company provides fire protection and … Red Creek Protective Fire Company Inc Controls Over Financial …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/09/red-creek-protective-fire-company-inc-controls-over-financialRotterdam Princetown No. 5 Fire District – Internal Controls Over Financial Operations (2013M-372)
… of the State, distinct and separate from the Towns of Rotterdam and Princetown, in Schenectady County, and the Town … Rotterdam Princetown No 5 Fire District Internal Controls …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/21/rotterdam-princetown-no-5-fire-district-internal-controls-over-financialKiantone Independent Fire Department, Inc. – Internal Controls Over Financial Operations (2013M-295)
… Purpose of Audit The purpose of our audit was to determine whether Department controls are adequate to ensure that financial activity is properly recorded and reported and that Department moneys … The purpose of our audit was to determine whether Department controls are adequate to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/12/13/kiantone-independent-fire-department-inc-internal-controlsTown of St. Armand – Selected Financial Operations (2017M-142)
… 1, 2015 through December 31, 2016. Background The Town of St. Armand is located in Essex County and includes a portion … Town of St Armand Selected Financial Operations 2017M142 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-st-armand-selected-financial-operations-2017m-142Village of West Hampton Dunes – Financial Operations (2013M-390)
… properly monitored the Village’s financial operations for the period June 1, 2011 through December 31, 2012. … executive officer. General fund expenditures reported for fiscal years 2011-12 and 2012-13 were $1,337,445 and … Because the procurement policy does not address methods for selecting professional service providers, Village …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-west-hampton-dunes-financial-operations-2013m-390City of Olean – Budget Review (B1-14-1)
… the significant revenue and expenditure projections in the City’s tentative budget for the 2014-15 fiscal year are reasonable. Background The City of Olean, located in Cattaraugus County, issued debt totaling $4,300,000 to liquidate the accumulated deficit in the City’s general, water and sewer funds as of May 31, …
https://www.osc.ny.gov/local-government/audits/city/2014/03/18/city-olean-budget-review-b1-14-1More About This Retirement Plan – State Police Plan
… by Article 14 benefits. View your Article 14 plan book for more information. This publication has made reference to … rights and responsibilities, and is not a substitute for any New York State or federal law. For specific information about your benefits, please contact …
https://www.osc.ny.gov/retirement/publications/1518/more-about-retirement-planTown of Lockport – Justice Court (2018M-36)
… Recommendations Ensure accurate accountability analyses are prepared on a monthly basis. All cash on hand and on … fails to appear in Court. Ensure ticket dispositions are properly reported to the DMV in a timely manner. …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/07/13/town-lockport-justice-court-2018m-36Town of Oswego – Financial Condition and Information Technology (2017M-290)
… June 30, 2017. Background The Town of Oswego is located in Oswego County and has a population of approximately 7,900. … budgets. As a result, from 2014 through 2016, fund balance in the general fund declined from about $478,000 to $51,000 (89 percent) and declined in the Sleepy Hollow sewer district fund from $31,503 to …
https://www.osc.ny.gov/local-government/audits/town/2018/03/09/town-oswego-financial-condition-and-information-technology-2017m-290Travel Advisory No. 3
… Subject: Travel Manual Update Guidance: This advisory is intended to notify agencies of updates to the OSC Travel … Travel Status When an employee is on assignment at a work location 35 miles or more from both their official … eligible for an insurance claim, the employee renting the car must report the accident immediately to the local …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/3-travel-manual-updateOpinion 97-17
… 1953, CHAPTER 768 (MCKINNEY'S UNCONSOLIDATED LAWS, §6211, et seq .): The board of trustees of a city and county public … officers. Article 18 of the General Municipal Law (§800 et seq .), as amended by chapter 813 of the Laws of 1987, … as amended (see McKinney's Unconsolidated Laws, §6211 et seq .). The governing board of a county which establishes …
https://www.osc.ny.gov/legal-opinions/opinion-97-17Opinion 95-6
… imposed by town justice with respect to violations of traffic control signals and speed limits in suburban town) -- … in suburban town); (fines and penalties for violations of traffic control signals) -- Remission to State Comptroller … to violations of a suburban town's speed limits and traffic control signals) -- Vehicle and Traffic Violations …
https://www.osc.ny.gov/legal-opinions/opinion-95-6New York’s Economy and Finances in the COVID-19 Era
… of Health and Human Services extended the emergency declaration into the first quarter of 2021. Enhanced funding …
https://www.osc.ny.gov/reports/covid-19-october-14-2020Opinion 89-26
… officers or employees of the fire district complete and file annual financial disclosure statements. You ask whether … fire district officers are required to complete and file annual financial disclosure statements. Chapter 813 of … local political party officials required to complete and file the annual statement of financial disclosure. In the …
https://www.osc.ny.gov/legal-opinions/opinion-89-26Opinion 92-14
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … may be discharged: after the notice of lien is filed at any time before an action is commenced to foreclose such … establishing this fact requires proof of a negative. At the very least, the records in the county clerk's office …
https://www.osc.ny.gov/legal-opinions/opinion-92-14