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Town of Summerhill – Fund Balance and Budget Monitoring (2013M-27)
Town of Summerhill Fund Balance and Budget Monitoring 2013M27
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-summerhill-fund-balance-and-budget-monitoring-2013m-27XII.7.A Responding to Voucher and Expense Report Audit Questions – XII. Expenditures
… SECTION OVERVIEW AND POLICIES The Bureau of State Expenditures’ (Bureau) auditors may need additional … response to the Bureau’s request may cause New York State to incur unnecessary interest costs. Guide to Financial … The Bureau of State Expenditures Bureau auditors may need additional …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7a-responding-voucher-and-expense-report-audit-questionsXII.6.P Processing a Payment to a Military Address – XII. Expenditures
… with guidance on how to process payments to a military address using the Statewide Financial System (SFS). Process … Document Preparation: To process a payment to a military address using the SFS, Business Units must first request a … Field Name Entry to SFS T302-STR-ADDR-1 TVOH-STR-ADDR-1 Address Line 1 Enter the military unit. T302-STR-ADDR-2 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6p-processing-payment-military-addressVillage of Fairport Industrial Development Agency – Board Governance (2015M-195)
… and Economic Development, which inappropriately gives the appearance that the Agency is legally affiliated with the …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/03/31/village-fairport-industrial-development-agency-boardPember Library and Museum – Board Oversight of Financial Activities (2013M-285)
… Purpose of Audit The purpose of our audit was to determine if Library/Museum … the Library/Museum’s financial activities. An accounting firm prepares the accounting records, and the Executive … violated this stipulation by spending $138,458 of principal. While the Board reviewed bills prior to payment, …
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)
… 4, 2013. Background The Village of Spencer is located in Tioga County and has approximately 800 residents. The Village is governed by an elected five-member Board of Trustees. The Village’s … the Village’s financial condition. We found errors in almost every aspect of the accounting function from the …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-spencer-financial-condition-2013m-119Town of Minetto – Financial Condition (2013M-284)
… $473,000 in the general fund, $434,000 in the highway fund, and $42,000 in the lighting district. Key … The Board has adopted budgets that relied too heavily on appropriated fund balance as a financing source. As a result, the financial condition of …
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)
… Objective To determine the extent of implementation of the … in our initial audit report, Improper Medicaid Payments to a Transportation Provider (Report 2018-S-10 ). About the … To determine the extent of implementation of the …
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)
… added work. Without the additional work, the Project could have been completed under budget. Officials expended just … competitive pricing. As a result, the District may have paid more than if the Board and District officials had … with our findings and recommendations and indicated they have initiated or plan to initiate corrective action. …
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 Office of the State Comptroller OSC and Reported the res …
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)
… to close projected budget gaps totaling $51.4 million for fiscal years 2019-20 through 2022-23. However, none of … million without demonstrating they were reasonably funded. For example: retirement contribution reserve has about $18.9 million, enough to pay annual expenses for almost 13 years. Recommendations The audit report …
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-comptrollerCounty 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-b6-14-24Opinion 95-25
Whether the provisions of section 54a of the State Finance Law authorize the State Comptroller to withhold local assistance paid pursuant to chapter 53 of the Laws of 1995
https://www.osc.ny.gov/legal-opinions/opinion-95-25Opinion 90-4
… ask whether, assuming that the village is authorized to do the work, bonds may be issued to finance the cost of the …
https://www.osc.ny.gov/legal-opinions/opinion-90-4Opinion 90-27
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Concerning how the town and village may proceed to establish a joint fire …
https://www.osc.ny.gov/legal-opinions/opinion-90-27