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The Arc Franklin-Hamilton d.b.a. The Adirondack Arc – Compliance With the Reimbursable Cost Manual
… the costs reported by The Arc Franklin-Hamilton d.b.a. The Adirondack Arc (Adirondack) on its Consolidated Fiscal Reports (CFRs) were …
https://www.osc.ny.gov/state-agencies/audits/2025/08/27/arc-franklin-hamilton-dba-adirondack-arc-compliance-reimbursable-cost-manualRiverhead Central School District – Vendor Master File (2017M-139)
… Purpose of Audit The purpose of our audit was to examine the vendor master file for the period July 1, 2015 … file. The District did not have any procedures in place to determine whether a vendor name is already included in the … the vendor master file. Review the vendor master file to identify duplicate vendors and deactivate any unnecessary …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/22/riverhead-central-school-district-vendor-master-file-2017m-139Town of Aurora - Real Property Acquisition and Sale (2018M-64)
… and renovate the SMC. The Town purchased a former fire hall, senior center and a residential building for $586,000. … $4 million to renovate the building for use as a new Town hall. Key Recommendations Use a deliberate process that fully …
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-aurora-real-property-acquisition-and-sale-2018m-64Division of Housing and Community Renewal Bulletin No. DH-43
… the increase as follows: Annual Salary Current Amount New Amount Up to $28,000 $22.40 $22.70 $28,001 - $38,000 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-43-district-council-37-local-1359-division-housing-andFulton County Industrial Development Agency – PILOT Program (2014M-291)
… Purpose of Audit The purpose of our audit was to evaluate the IDA’s project monitoring practices for the period January 1, 2012 … to make PILOT payments. Key Recommendations Ensure that new project agreements contain a recapture clause allowing …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/05/01/fulton-county-industrial-development-agency-pilot-programXIX.2.A Project IDs and Description – XIX. Project Costing (PCIP)
… allows the agency to move toward the use of the description, the agency project reference number, and … data to support agency reporting needs. Project Description As a searchable field, the project description should be used to help agencies identify projects …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix2a-project-ids-and-descriptionVillage of Interlaken - Water and Sewer Financial Operations and Information Technology (2019M-74)
… The Board provided adequate oversight and management of the Village’s water and sewer finances. Village officials … the Board provided adequate oversight and management of the Villages water and sewer finances and whether Village …
https://www.osc.ny.gov/local-government/audits/village/2019/06/14/village-interlaken-water-and-sewer-financial-operations-and-informationAccounts Payable Advisory No. 21
… Subject: Referencing a Master Contract on a Voucher Guidance: This advisory is to inform Business Units of new guidelines for referencing a …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/21-master-contractsCattaraugus-Little Valley Central School District – Financial Management (2016M-61)
… of the District’s financial condition for the period July 1, 2012 through January 4, 2016. Background The … The District, which operates one school with approximately 1,000 students, is governed by an elected seven-member Board … for the 2015-16 fiscal year total approximately $24.6 million. Key Findings District officials overestimated …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/cattaraugus-little-valley-central-school-district-financial-managementCooperstown Central School District – School Lunch Fund Financial Condition (2016M-86)
… Purpose of Audit The purpose of our audit was to determine whether District officials … Central School District is located in the Village of Cooperstown and the Towns of Burlington, Hartwick, Middlefield, New Lisbon and Otsego …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/cooperstown-central-school-district-school-lunch-fund-financial-conditionCuba-Rushford Central School District – Financial Management (2015M-125)
… The purpose of our audit was to evaluate the District’s management of financial activities for the period July 1, … Rushford in Allegany County and the Towns of Farmersville, Freedom, Hinsdale, Ischua and Lyndon in Cattaraugus County. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/cuba-rushford-central-school-district-financial-management-2015m-125XVI.3.H Materiality – XVI. Financial Reporting
… and qualitative circumstances surrounding each particular case. Except as provided in the instructions to the Agency … and qualitative circumstances surrounding each particular case …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3h-materialityXV.13 Federal Funds – Payments – XV. End of Year
… In order for the State to be reimbursed for payments made … benefit payments must be paid by the date identified in the Office of Operations Events and Deadlines Calendar . …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv13-federal-funds-paymentsUse of Electronic Benefit Cards at Prohibited Locations
… Purpose The objective of our performance audit was to determine … and individuals. The Office receives federal funds under the Temporary Assistance for Needy Families (TANF) … to the Department of Health and Human Services (HHS) on the implementation of policies and practices related to …
https://www.osc.ny.gov/state-agencies/audits/2017/07/10/use-electronic-benefit-cards-prohibited-locationsOpinion 94-1
… and Duties (authority to chargeback salaries to sewer district) LOCAL LAWS -- Improvement Districts (authority of … see also In re Village of Monticello, 123 Misc 556, 205 NYS 839 affd 211 App Div 826, 206 NYS 970). Further, it is our opinion that a county may not, …
https://www.osc.ny.gov/legal-opinions/opinion-94-1Opinion 92-34
… and effect for eight years if there be a failure to plead, contest, appear or comply with respect to a charge of a …
https://www.osc.ny.gov/legal-opinions/opinion-92-34Opinion 92-21
… -- Justice Courts (mass dismissal of cases - entitlement to fees under General Municipal Law, §99-l) GENERAL MUNICIPAL … to receive a fee under this section for each individual case. You have asked if towns and villages are entitled to … the services of the town court and the village court in criminal actions and other proceedings: (a) for all services …
https://www.osc.ny.gov/legal-opinions/opinion-92-21Opinion 2002-10
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … historical property) GENERAL MUNICIPAL LAW §§119-aa, 119-bb(2), 119-dd(3): A town, after due notice and public … communities, or the nation" (General Municipal Law §119-bb[2]). It is our opinion that, pursuant to this grant of …
https://www.osc.ny.gov/legal-opinions/opinion-2002-10-0Opinion 2002-10
… and provide for the upkeep and repair of such property. You ask whether a town may accept a gift of a …
https://www.osc.ny.gov/legal-opinions/opinion-2002-10