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Village of Lake George – Records and Reports (2024M-82)
… – pdf] Audit Objective Determine whether the Village of Lake George (Village) Treasurer maintained complete, … did not properly fulfill their responsibilities of maintaining complete, accurate and timely records, and the Board did not provide adequate oversight of the maintenance of the accounting records. As a result, …
https://www.osc.ny.gov/local-government/audits/village/2024/09/13/village-lake-george-records-and-reports-2024m-82Opinion 89-32
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Approval of … may not literally constitute a power or duty enumerated in General Municipal Law, §801, a court might find that a county treasurer has a prohibited conflict of interest in a lease pursuant to which the county rents a gravel pit …
https://www.osc.ny.gov/legal-opinions/opinion-89-32Borrowing Against Your Contributions – Special 20- and 25-Year Plans
… If you meet eligibility requirements and have member … you can take a loan from NYSLRS. If you aren’t required to contribute (determined by your tier and retirement plan), … could result in significant tax consequences for you. You do not make the required payments on your loan at least once …
https://www.osc.ny.gov/retirement/publications/1517/borrowing-against-your-contributionsSnyder Fire District – Internal Controls Over Financial Operations (2013M-365)
… electricity providers to ensure that they are paying the best possible price for utilities. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/snyder-fire-district-internal-controls-over-financial-operations-2013m-365CUNY Bulletin No. CU-276
This bulletin explains processing of the Prepaid Legal Service Benefit for tax purposes for the 2006 calendar year
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-276-prepaid-legal-service-benefit-cuny-employeesCity of Lockport -- Budget Review (B1-15-20)
… review was to provide an independent evaluation of the City’s proposed budget for 2016. Background Chapter 332 of … 147 of the Laws of 2015 (the “Act”), authorized the City to issue debt to liquidate the accumulated deficits in the City’s general, water and sewer funds as of December 31, …
https://www.osc.ny.gov/local-government/audits/city/2015/11/04/city-lockport-budget-review-b1-15-20Schenectady County Industrial Development Agency – Project Approval and Monitoring (2014M-338)
… Purpose of Audit The purpose of our audit was to review the Agency’s process for … was created in 1978, is governed by a seven-member Board of Directors appointed by the Schenectady County Legislature. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schenectady-county-industrial-development-agency-projectSauquoit Fire District No. 1 – Controls Over Financial Activities (2014M-178)
… Fire District No. 1 is a district corporation of the State, distinct and separate from the Town of Paris, in …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/05/sauquoit-fire-district-no-1-controls-over-financial-activities-2014m-178Richmond Fire District – Internal Controls Over Financial Operations (2013M-357)
… January 1, 2012 through October 7, 2013. Background The Richmond Fire District, located in Ontario County, is a … of the State, distinct and separate from the Town Richmond. The Board of Fire Commissioners consists of five … Richmond Fire District Internal Controls Over Financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/richmond-fire-district-internal-controls-over-financial-operations-2013mGalen-Clyde Joint Fire District – Board Oversight and Information Technology (2014M-329)
… Purpose of Audit The purpose of our audit was to assess the Board’s oversight of the District’s financial … the period January 1, 2012 through December 31, 2014 and to identify any security vulnerabilities within the … period 2011 through 2013. The Board improperly transferred to the general fund a net total of $40,000 from the capital …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/21/galen-clyde-joint-fire-district-board-oversight-and-information-technologyBrookhaven Fire District – Procurement and Information Technology (2014M-339)
… system was adequately safeguarded for the period January 1, 2013 through May 31, 2014. Background The Brookhaven Fire District is a district corporation of the State, distinct and separate … from the Town of Brookhaven, Suffolk County, in which it is located. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/02/27/brookhaven-fire-district-procurement-and-information-technology-2014m-339White Lake Fire District – Budgeting Practices (2013M-156)
… the District’s budgeting practices for the period January 1, 2012, to April 23, 2013. Background The White Lake Fire District is a district corporation of the State, distinct and separate … the Districts budgeting practices for the period January 1 2012 to April 23 2013 …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/white-lake-fire-district-budgeting-practices-2013m-156Jefferson Fire District – Internal Controls Over Financial Operations (2013M-101)
… for the 2012 fiscal year. Key Findings The District does not have adequate financial policies and procedures. … report as of fiscal year 2011 with the OSC. The Board does authorize each claim for payment and indicates its …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/12/jefferson-fire-district-internal-controls-over-financial-operations-2013mHalfmoon-Waterford Fire District No. 1 – Internal Controls Over Financial Operations (2013M-71)
… Background The District is a district corporation of the State, distinct and separate from the Towns of Halfmoon and …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/03/halfmoon-waterford-fire-district-no-1-internal-controls-over-financialColdspring Fire District – Internal Controls Over Financial Operations (2013M-229)
… controls are adequate to ensure that financial activity is properly recorded and reported and that District moneys … January 1, 2012, to July 31, 2013. Background The District is a district corporation of the State, distinct and separate … controls are adequate to ensure that financial activity is properly recorded and reported and that Di …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/coldspring-fire-district-internal-controls-over-financial-operations-2013mExamination of Travel Expenses
… any other work location). Such designation is to be in the best interest of the State and not for the convenience of an …
https://www.osc.ny.gov/state-agencies/audits/2018/07/26/examination-travel-expensesSullivan County Industrial Development Agency – PILOT Program (2013M-161)
Sullivan County Industrial Development Agency PILOT Program 2013M161
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/08/30/sullivan-county-industrial-development-agency-pilot-programSecurity and Effectiveness of Department of Motor Vehicles’ Licensing and Registration Systems (Follow-Up)
… and Effectiveness of Department of Motor Vehicles’ Licensing and Registration Systems (2013-S-58). Background … on September 19, 2014,determined whether the Department licensing and registrations systems were secure, operating …
https://www.osc.ny.gov/state-agencies/audits/2016/12/14/security-and-effectiveness-department-motor-vehicles-licensing-and-registration-systemsWyandanch Union Free School District – Budget Review (B23-7-1)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the proposed 2023-24 budget. Background The Wyandanch Union … 56 of the Laws of 2020, authorized the District to issue serial bonds in an aggregate principal amount not to exceed …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/04/07/wyandanch-union-free-school-district-budget-review-b23-7-1Wayne Central School District – Financial Management (2012M-229)
… year are $41.3 million, which are funded primarily with State aid, sales tax, real property taxes, and grants. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/wayne-central-school-district-financial-management-2012m-229