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Hillside Fire District – Cash Receipts and Disbursements (2016M-284)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that … The Hillside Fire District is a district corporation of the State, distinct and separate from the Town of …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/09/30/hillside-fire-district-cash-receipts-and-disbursements-2016m-284Opinion 91-29
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent … payable to benevolent association) -- Treasurer's Powers (liability for tax moneys) INSURANCE LAW, §§9104, 9105; … officer of the fire department or, if the fire department does not have a treasurer or other fiscal officer, to the …
https://www.osc.ny.gov/legal-opinions/opinion-91-29Opinion 89-21
… of one town may maintain and repair a portion of the road located in the other town pursuant to an agreement with … one town may undertake repairs on the portion of the road in the other town without the consent of the other … town line road; and former Highway Law, §97 [added L. 1890 c. 568], highway on line between two towns divided into …
https://www.osc.ny.gov/legal-opinions/opinion-89-21Examination of Pitts Management Associates (PMA)
… administer future contracts to: Effectively monitor contractor progress. Verify whether deliverables are in … to certifying the work was completed. Safeguard against a contractor’s failure to meet contract requirements, such as monetary retainage, until the contractor meets the terms and conditions. Review the …
https://www.osc.ny.gov/state-agencies/audits/2018/02/14/examination-pitts-management-associates-pmaCity of Yonkers – Budget Review (B18-6-6)
… Revenue estimates for metered water sales and income tax surcharge may not be achievable. The City will incur … revenue estimates for metered water sales and income tax surcharge, and amend as necessary. Consider adjusting the …
https://www.osc.ny.gov/local-government/audits/city/2018/05/18/city-yonkers-budget-review-b18-6-6Efforts to Collect Delinquent Taxes (Follow-Up)
… Objective To determine the extent of implementation of the two … in our initial audit report, Efforts to Collect Delinquent Taxes (Report 2019-S-61 ). About the Program The Department …
https://www.osc.ny.gov/state-agencies/audits/2023/03/01/efforts-collect-delinquent-taxes-followCity of Yonkers – Budget Review (B24-6-7)
… The purpose of our budget review was to identify issues which impact the City of Yonkers’ financial condition in the … retirement costs by as much as $945,000, health and dental insurance costs by as much as $195,000, social security costs …
https://www.osc.ny.gov/local-government/audits/city/2024/07/12/city-yonkers-budget-review-b24-6-7Inspecting Highway Bridges and Repairing Defects
… in a timely manner as required by State and federal laws. Our audit covered inspections performed of LIRR bridges … are identified during inspections are classified as "Red Flag," "Yellow Flag," and "Safety Flag." A Red Flag … suggesting a need for further improvement. From our sample of 116 flags, we noted that nine B&T Safety Flags …
https://www.osc.ny.gov/state-agencies/audits/2013/11/08/inspecting-highway-bridges-and-repairing-defectsXV.4.A Reconciling Prior Fiscal Year Credit Card Charges – XV. End of Year
… For current End of Fiscal Year (FYE) deadlines and notices, … to the next accounting period – resulting in delays to FYE processing. Business Units are required to reconcile credit … vouchers to OSC for approval by the deadline for online vouchers stated in the Calendar . Ensure any existing …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv4a-reconciling-prior-fiscal-year-credit-card-chargesAlbany Community Charter School – Financial Operations (2013M-185)
… related financial terms for the building space needed for school operations and the effectiveness of the School’s … choice of its site selection for the elementary school or middle school. School officials could have saved about …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/10/25/albany-community-charter-school-financial-operations-2013m-185Efforts to Collect Delinquent Taxes
… Objective To determine if the Department of Taxation and Finance … Program The Department’s mission is to efficiently collect tax revenues in support of State services and programs while … taxes, the Department has the authority to waive or abate (reduce or eliminate) some tax liabilities—including interest …
https://www.osc.ny.gov/state-agencies/audits/2021/08/24/efforts-collect-delinquent-taxesMonitoring of Construction Management
… Objectives To determine if the Office of General Services (Office) is adequately monitoring … August 2021. About the Program The Office facilitates the work of State agencies through the provision of … managing projects’ schedules, costs, quality, safety, scope, and function. Construction contracts are managed by …
https://www.osc.ny.gov/state-agencies/audits/2021/12/30/monitoring-construction-managementAccounts Payable Advisory No. 41
… card as a payment method. The use of POs allows the State to collect, track and report useful information about …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/41-requisitions-and-purchase-orders-centralized-contract-purchasesAccounts Payable Advisory No. 46
… : Updated proper invoice guidance. Guidance : The Office of the State Comptroller (OSC) has updated the policies and … for agencies to notify the vendor within one business day of identifying the improper invoice and direct the vendor to …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/46-proper-invoiceAccounts Payable Advisory No. 45
… Subject : Alternate “one-time” email address for PO dispatch. Reference : Guide to Financial … purchase order dispatch. Agencies can now enter an email address on a PO if (i) there is a need to email the PO to an email address that is different than the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/45-electronic-purchase-order-dispatchNorth Rose-Wolcott Central School District – Smart Schools Bond Act Allocations (2022M-116)
… did not properly submit claims to obtain reimbursement for the District’s technology expenditures from the State. Key Recommendation Apply for all SSBA allocations …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/23/north-rose-wolcott-central-school-district-smart-schools-bond-actXI.4 Overview – XI. Procurement and Contract Management
… Standard Contract Language for Grant Contracts Legislative Initiatives Indirect Cost Allocations Not-for-Profit …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi4-overviewSchodack Valley Fire District – Cash Disbursements (2016M-98)
… Valley Fire District is a district corporation of the State, distinct and separate from the Town of Schodack, …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/05/07/schodack-valley-fire-district-cash-disbursements-2016m-98IV.3.C Federal Receipts – IV. Accounting Codes - Uses and Descriptions
… are earmarked for specific programs and are accounted for in Special Revenue – Federal funds such as the Federal …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3c-federal-receiptsTown of Villenova – Purchasing (2014M-52)
… purchasing policy. Award bids and authorize the use of State or county bids by Board resolution. … The purpose of …
https://www.osc.ny.gov/local-government/audits/town/2014/04/18/town-villenova-purchasing-2014m-52