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Westerlo Volunteer Fire Company – Cash Disbursements (2014M-179)
… Inc. is a not-for-profit organization incorporated in 1938 in the Town of Westerlo, Albany County. The Company contracts … approximately $370,000. Key Findings There are no controls in place requiring the Board’s review and approval of claims …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/17/westerlo-volunteer-fire-company-cash-disbursements-2014m-179Town of Webb - Ski Collections (2018M-188)
… ski collections and the issuance of season passes and lift tickets. Key Findings The Board and ski area officials have … ski collections and the issuance of season passes and lift tickets …
https://www.osc.ny.gov/local-government/audits/town/2018/11/30/town-webb-ski-collections-2018m-188Hubbardsville Fire District - Board Oversight (2018M-107)
… fund and obtain voter approval prior to issuing $150,000 in debt. Require perpetual diesel fuel inventory records, …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/31/hubbardsville-fire-district-board-oversight-2018m-107Special Accidental Death Benefit – State Police Plan
… dies, this benefit will be paid to your children until age 18 (age 23, if they are students). The Benefit This benefit is a …
https://www.osc.ny.gov/retirement/publications/1518/special-accidental-death-benefitSpecial Accidental Death Benefit – Special 20- and 25-Year Plans
… dies, this benefit will be paid to your children until age 18 (age 23, if they are students). The Benefit This benefit is a …
https://www.osc.ny.gov/retirement/publications/1517/special-accidental-death-benefitState Comptroller DiNapoli Releases City of Newburgh Budget Review
… Thomas P. DiNapoli today announced the completion of the City of Newburgh budget review. City of Newburgh – Budget Review (Orange County) The significant … Thomas P DiNapoli today announced the completion of the City of Newburgh budget review …
https://www.osc.ny.gov/press/releases/2014/11/state-comptroller-dinapoli-releases-city-newburgh-budget-reviewTown of Deerpark – Budget Review (B6-13-18)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … located in Orange County, issued debt totaling $868,000 to liquidate the accumulated deficit in the Town’s general … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/town/2013/11/01/town-deerpark-budget-review-b6-13-18Fort Edward Union Free School District - Financial Condition (2019M-245)
… District’s financial condition significantly declined due to a successful tax certiorari challenge. As a result, … officials did not adopt a multiyear financial plan to address future unexpected revenue shortfalls or … financial plan that is annually updated. Continue to explore options to provide for revenue enhancement, cost …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/fort-edward-union-free-school-district-financial-condition-2019m-245Salem Central School District - Purchasing (2019M-105)
… disclosed that District officials lacked adequate evidence to show they sought competition for 32 purchases (53 percent) … The Board did not develop and implement procedures to seek competition for purchases of goods and services that were not required to be competitively bid. Key Recommendations Maintain …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/salem-central-school-district-purchasing-2019m-105Sullivan West Central School District - Retiree Health Insurance (2019M-196)
… District officials and personnel ensured that health insurance contributions from eligible retirees were properly … sufficient oversight to ensure that retirees’ health insurance contributions were properly billed, collected and … to billing, collecting and depositing retirees’ health insurance contributions. Ensure that sufficient documentation …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/sullivan-west-central-school-district-retiree-health-insurance-2019m-196Green Tech High Charter School – Payroll (2023M-157)
… for miscellaneous payments totaling $16,706 made to seven employees. Could not support class coverage payments …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/03/22/green-tech-high-charter-school-payroll-2023m-157East Moriches Union Free School District – Claims Processing (2016M-273)
… period July 1, 2014 through May 31, 2016. Background The East Moriches Union Free School District is located in the Town of Brookhaven, Suffolk County. The District, which operates two schools with approximately 730 … East Moriches Union Free School District Claims Processing …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/east-moriches-union-free-school-district-claims-processing-2016m-273Gilbertsville-Mount Upton Central School District – Cafeteria Operations (2015M-351)
… Upton Central School District is located in the Towns of Butternuts, Gilbertsville, Morris and Unadilla in Otsego County and the Towns of Guilford and Norwich in Chenango County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/gilbertsville-mount-upton-central-school-district-cafeteria-operationsWest Hempstead Union Free School District – Financial Condition (2016M-116)
… The West Hempstead Union Free School District is located in the Town of Hempstead in Nassau County. The District, which operates five schools … $59.5 million. Key Findings District officials are in the process of developing multiyear long-term plans. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/18/west-hempstead-union-free-school-district-financial-condition-2016m-116Village of Suffern – Budget Review (B6-16-8)
… the significant revenue and expenditure projections in the Village’s tentative budget for the 2016-17 fiscal year … are reasonable. Background The Village of Suffern, located in Rockland County, issued debt totaling $5 million to liquidate the accumulated deficit in the Village’s general, water, sewer and capital projects …
https://www.osc.ny.gov/local-government/audits/village/2016/04/20/village-suffern-budget-review-b6-16-8Accounts Payable Advisory No. 67
… Interest Payments on Certain Amounts Owed by the State, to the extent necessary to respond to the direct and indirect economic, financial, and social …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/67-prompt-payment-interestState Agencies Bulletin No. 1271
… of the State Comptroller (OSC) in reconciling employee Social Security numbers and names in the NYS payroll system with the … name and Social Security number on their employees’ Form W-2. This requirement also applies to resident and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1271-verification-employee-social-security-numbers-and-names-be-reportedState Agencies Bulletin No. 1091
… of the State Comptroller (OSC) in reconciling employee Social Security numbers and names in the NYS payroll system with the … name and Social Security number on their employees’ Form W-2. This requirement also applies to resident and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1091-verification-employee-social-security-numbers-and-names-be-reportedOpinion 94-17
… or statutory amendments that bear on the issues discussed in the opinion. REFUSE AND GARBAGE -- Recycling Services … may be relevied with the next annual real property tax in accordance with the procedures prescribed in General Municipal Law, §120-cc. You ask whether a city …
https://www.osc.ny.gov/legal-opinions/opinion-94-17State Comptroller DiNapoli Releases Municipal & School Audits
… Thomas P. DiNapoli today announced the following local government and school audits were issued. Eastchester Union … the bridge could cost $1.4 million. Track state and local government spending at Open Book New York . Under State … open data initiative, search millions of state and local government financial records, track state contracts, and find …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-municipal-school-audits