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Pember Library and Museum – Board Oversight of Financial Activities (2013M-285)
… financial activities for the period June 1, 2011 through April 26, 2013. Background The Pember Library and Museum is located …
https://www.osc.ny.gov/local-government/audits/library/2014/01/03/pember-library-and-museum-board-oversight-financial-activities-2013m-285Village of Spencer – Financial Condition (2013M-119)
… our audit was to review the Village’s financial condition for the period June 1, 2011, to February 4, 2013. Background … If the Board believes it is necessary to accumulate money for a future planned purpose, it should consider formally establishing authorized reserves as provided for in statute. The Board may also choose to use the excess …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-spencer-financial-condition-2013m-119Town of Minetto – Financial Condition (2013M-284)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for … January 1, 2012, to July 31, 2013. Background The Town of Minetto is located in Oswego County, is approximately 6 … Town of Minetto Financial Condition 2013M284 …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-minetto-financial-condition-2013m-284Inspecting Highway Bridges and Repairing Defects
… Purpose To determine if the New York State Thruway Authority (NYSTA) inspects its highway … is identified during an inspection, NYSTA must notify the New York State Department of Transportation (DOT) within one … To determine if the New York State Thruway Authority NYSTA inspects its highway …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/inspecting-highway-bridges-and-repairing-defectsTown of Big Flats – Financial Management (2013M-170)
… January 1, 2010, to May 1, 2013. Background The Town of Big Flats is located in Chemung County and has a population … Town of Big Flats Financial Management 2013M170 …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-big-flats-financial-management-2013m-170Improper Medicaid Payments to a Transportation Provider (Follow-Up)
… Payments to a Transportation Provider (Report 2018-S-10 ). About the Program The State’s Medicaid program provides … implemented. Key Recommendation Officials are given 30 days after the issuance of the follow-up report to provide …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/improper-medicaid-payments-transportation-provider-followCheektowaga Central School District - Capital Project Management (2022M-90)
… and 39 change orders without obtaining competitive pricing. As a result, the District may have paid more than if …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/16/cheektowaga-central-school-district-capital-project-management-2022m-90Village of Mount Kisco – Transparency of Fiscal Activities (S9-24-18)
… the Village Chief Fiscal Officer’s (CFO) financial records and reports, Filed the required Annual Financial Report (AFR) with the Office of the State Comptroller (OSC), and l Reported the results of the Village’s fiscal activities … audit of the CFO’s 2022-23 fiscal year financial records and reports. The annual audit for the fiscal year ending May …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-mount-kisco-transparency-fiscal-activities-s9-24-18Freeport Union Free School District – Financial Management (2024M-49)
… and maintaining unreasonable reserve balances results in real property tax levies that are higher than needed to … District officials disagreed with certain findings in our report, but indicated they plan to initiate corrective … Appendix B includes our comments on certain issues raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/freeport-union-free-school-district-financial-management-2024m-49Submitting Final Service and Payment Information – When Employees Retire
… employees receive an accurate and timely pension benefit, you must submit final payment and service information to … additional service credit for unused, unpaid sick leave. What You Need to Do Immediately after submitting your monthly report with any …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/submitting-final-service-and-payment-informationNY-Sun Incentive Program (Follow-Up)
… Program (Report 2015-S-91 ). Background The New York State Energy Research and Development Authority (Authority) is … Program (NY-Sun), which is part of New York's Clean Energy Standard (CES). The CES is designed to fight climate … pollution, and ensure a diverse and reliable low carbon energy supply. To help achieve these goals, the CES requires …
https://www.osc.ny.gov/state-agencies/audits/2018/06/20/ny-sun-incentive-program-followDiNapoli Appoints Nelson Sheingold as Counsel to the Comptroller
… State Comptroller Thomas P. DiNapoli announced today that he has appointed Nelson Sheingold as Counsel to the Comptroller, to take effect in early March. He will direct all legal affairs for the Office of the State … was deputy comptroller and counsel for Investigations. He spearheaded DiNapoli’s initiative to safeguard public …
https://www.osc.ny.gov/press/releases/2019/02/dinapoli-appoints-nelson-sheingold-counsel-comptrollerTravel Advisory No. 2
… an Incorrect Official Station and the related chart in Exhibit A can assist the agency head with (i) understanding …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/2-taxable-travelDivision of Housing and Community Renewal Bulletin No. DH-22
… represented by Bargaining Unit 67 in the Division of Housing and Community Renewal Background Pursuant to Chapter 111 of the Laws of 2006 which provides for a change to the rules governing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-22-change-longevity-payment-eligibility-employeesCounty of Rockland – Budget Review (B6-14-24)
… may have a $2.9 million revenue shortage if it does not renew its law establishing a County mortgage recording tax. If the Legislature does not renew the law, County officials will have to find another … by law. Key Recommendation The Legislature must either renew the County mortgage recording tax, find another source …
https://www.osc.ny.gov/local-government/audits/county/2014/11/12/county-rockland-budget-review-b6-14-24Management of Cash and Investments
… However, improvements are needed to provide the best assurances that cash and investments are optimally managed …
https://www.osc.ny.gov/state-agencies/audits/2013/02/13/management-cash-and-investmentsBinghamton-Johnson City Joint Sewage Treatment Plant – Sewage Operation Costs (2015M-213)
… the City and the Village jointly own a sewage treatment plant and related facilities located in the Town of Vestal in Broome County. The plant provides services to City and Village residents and businesses and also to nine other municipal users. The plant is governed by a Joint Sewage Board comprising six …
https://www.osc.ny.gov/local-government/audits/city/2015/12/18/binghamton-johnson-city-joint-sewage-treatment-plant-sewage-operation-costs-2015mOpinion 95-25
… Law, §2[13]). In light of the similarity between the definition found in the former section 71 and that found in … fact that the repeal of section 71 and the addition of the definition in section 2 were simultaneous, it is our opinion … the Legislature's failure to correct the reference to the definition of "local assistance" in section 54-a was …
https://www.osc.ny.gov/legal-opinions/opinion-95-25Opinion 90-4
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … preventing damage to property within the village resulting from floods or erosion, construct drains, culverts, dams and … of the State Constitution which prohibits municipalities from giving or loaning money or property to or in aid of any …
https://www.osc.ny.gov/legal-opinions/opinion-90-4Opinion 90-27
… constitute more than half the board, and where there is an odd number of commissioners, the number of village residents …
https://www.osc.ny.gov/legal-opinions/opinion-90-27