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Town of Florida – Town Clerk Operations (2012M-215)
… June 30, 2012. Background The Town of Florida is located in Montgomery County and has a population of approximately … so poorly maintained. Key Recommendations Record each tax payment received in a cash receipts journal itemizing the … including reviewing finalized tax rolls and County settlement statements. Record the payee names and amounts in …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-florida-town-clerk-operations-2012m-215Examples from GASB Statement 34 - Sample City Statement of Net Assets Proprietary Funds
… Examples from GASB Statement 34 included in this bulletin, copyright by the … Norwalk, CT 06856 are reprinted by permission. Sample City Statement of Net Assets Proprietary Funds December 31, 2002 This statement illustrates the "net assets" format; the "balance …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34Electronic Fund Transfer Instructions
… payment for a final report. ADDTL represents an additional remittance on a previously filed report and payment. AUDIT … Monies remitted as test payments must be deducted from the remittance for the report. LS (Lump Sum) – Use this only if … Payor; FEIN; ADDTL; Jane Doe; 555-555-5555 An additional remittance to a single report. For questions email …
https://www.osc.ny.gov/unclaimed-funds/reporters/electronic-fund-transfer-instructionsDiNapoli: Local Governments Levy $36.6 Billion in Property Taxes
… Local governments in New York levied a total of $36.6 billion in property taxes in 2019 – an increase of 2.4 percent over 2018, according to … Local governments in New York levied a total of $366 billion in property taxes in 2019 an increase of 24 percent over 2018 …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-local-governments-levy-366-billion-property-taxesOversight of Procurements and Loan Programs
… (DANC) provided adequate oversight of its procurements and loan programs in accordance with the Public Authorities … Public Authorities Law to provide infrastructure services and economic development in Jefferson, Lewis, and St. Lawrence counties. DANC operates a solid waste …
https://www.osc.ny.gov/state-agencies/audits/2015/08/04/oversight-procurements-and-loan-programsSelected Aspects of the Motor Carrier Safety Assistance Program
… for administering State participation in the Federal Motor Carrier Safety Assistance Program (Program). The Program's goal is to reduce the number … a traffic citation. Key Recommendations Actively monitor carrier compliance with the requirements for certification …
https://www.osc.ny.gov/state-agencies/audits/2014/01/22/selected-aspects-motor-carrier-safety-assistance-programCompliance With Executive Order 95 (Open Data) (Follow-Up)
… recreation, labor, and transportation. Executive Order 95 (EO 95), issued March 11, 2013, established an online Open … headed by individuals who are appointed by the Executive). EO 95 implementation was phased in beginning in March 2013, … entity was required, within 180 days of the issuance of EO 95, to provide ITS with a catalogue of its publishable …
https://www.osc.ny.gov/state-agencies/audits/2022/11/09/compliance-executive-order-95-open-data-followCompliance With Executive Order 95 (Open Data)
… State (Department) is complying with Executive Order 95 (EO 95), including providing, in a timely manner, publishable … the Office of Information Technology Services (ITS) under EO 95, and whether data posted under EO 95 is reliable and easily usable. The audit covered the …
https://www.osc.ny.gov/state-agencies/audits/2020/04/08/compliance-executive-order-95-open-data-0Oversight of Chemical Dependence Residential Services (Follow-Up)
… govern Chemical Dependence Residential Services (Part 819) delivered by certified providers. Part 819 can include three levels of residential services … not include a review of intensive residential programs). Part 820, adopted in 2015 as part of a redesign that added …
https://www.osc.ny.gov/state-agencies/audits/2023/10/30/oversight-chemical-dependence-residential-services-followOversight of Building Construction Site Safety (Follow-Up)
… sites to promote the safety of all people who visit, live, and work in NYC. This requires construction managers, … the authority to issue Office of Administrative Trials and Hearings (OATH) Summonses and DOB Violations when a property …
https://www.osc.ny.gov/state-agencies/audits/2024/01/10/oversight-building-construction-site-safety-followSelected Safety and Security Equipment at Train Stations (Follow-Up)
… Objective To determine the extent of implementation of the two … SIR is a separate operating unit, reporting to New York City Transit’s Department of Subways. SIR … of Staten Island (about 14 miles) from St. George Terminal to Tottenville. SIR’s management oversees capital projects at …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/selected-safety-and-security-equipment-train-stations-followSouth Orangetown Central School District – Audit Follow-Up (2022M-24-F)
… report – pdf] [read complete 2022 report – pdf] Purpose of Review The purpose of our review was to assess the South Orangetown Central School … The purpose of our review was to assess the South Orangetown Central …
https://www.osc.ny.gov/local-government/audits/school-district/2026/04/03/south-orangetown-central-school-district-audit-follow-2022m-24-fWest Hill Fire District No. 3 – Financial Condition (2014M-160)
… Background The West Hill Fire District No. 3 is located in Chemung County and serves approximately 700 residents. The … budget appropriations. This occurred primarily because in 2008 and 2009 the District received unexpected insurance … December 31, 2013. District officials created this reserve in the late 1990s to fund future costs of new vehicles. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/15/west-hill-fire-district-no-3-financial-condition-2014m-160IT Asset Management (2022-MS-2)
… Manhasset Union Free School District [pdf] , Mechanicville City School District [pdf] , Newfield Central School District [pdf] , Norwich City School District [pdf] , Parishville-Hopkinton Central …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/it-asset-management-2022-ms-2Caton No. 1 Fire District – Financial Oversight (2013M-262)
… and separate from the Town of Caton and Steuben County in which it is located. The District is governed by an … and submit the 2012 AUD and did not file the 2011 AUD in a timely manner. Our review of all the cash disbursements paid in 2012 disclosed that 10 totaling more than $31,000 did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/caton-no-1-fire-district-financial-oversight-2013m-262City of Olean – Budget Review (B1-16-2)
… arise from contract agreements settled during 2016-17 is diminished. Although the City has made significant …
https://www.osc.ny.gov/local-government/audits/city/2016/03/14/city-olean-budget-review-b1-16-2Long Island Workforce Housing Act (2015-MR-4)
… (Act) in 2008 for the purpose of making homeownership more affordable for the workforce in Nassau and Suffolk Counties. … Counties to set aside 10 percent of their housing units as affordable housing in approved developments with five or more … density maximum levels. Developers can build the affordable housing units in the approved development or in …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2016/01/08/long-island-workforce-housing-act-2015-mr-4Conflicts of Interest of Municipal Officers and Employees
… and interests must be above reproach. This brochure is intended to help you better understand New York State law … government, is provided in poster format [pdf - 2019] . What is a conflict of interest? You may have heard of the … or employee of a private business if (a) the individual’s private compensation is not directly affected as a result …
https://www.osc.ny.gov/local-government/publications/conflicts-interest-municipal-officers-and-employeesOpinion 92-14
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … to subdivision (2), the situation is less clear. There are no statutes or regulations specifying what action a depositor … lien period has expired. 2 Moreover, there appears to be no pertinent case law. However, we believe that it is …
https://www.osc.ny.gov/legal-opinions/opinion-92-14Child Support and Spousal Maintenance – Divorce and Your Benefits
… An Income Withholding Order for child support or spousal maintenance that was served on a member’s employer … on NYSLRS after the member retires for child support or spousal maintenance to be deducted. NYSLRS can also deduct spousal maintenance if required by a DRO, but not child …
https://www.osc.ny.gov/retirement/members/divorce/child-support-and-spousal-maintenance