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Mastic Beach Fire District – Cash Disbursements (2017M-38)
… Purpose of Audit The purpose of our audit was to determine whether the Board of Fire Commissioners ensured … State, distinct and separate from the Town of Brookhaven in Suffolk County. The District is governed by an elected … Board resolution authorizing payment. The Treasurer does not provide the Board with a warrant, abstract or a list of …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/24/mastic-beach-fire-district-cash-disbursements-2017m-38County of Rockland - Budget Review (B19-6-9)
… the significant revenue and expenditure projections in the County’s proposed budget for the 2020 fiscal year are reasonable. Background The County of Rockland, located in the downstate area and bordered by Orange, Putnam and … to exceed $96 million to liquidate the accumulated deficit in the County’s general fund as of December 31, 2012. …
https://www.osc.ny.gov/local-government/audits/county/2019/11/08/county-rockland-budget-review-b19-6-9Orient Fire District – Cash Reserves and Credit Cards (2015M-319)
… the District’s controls over cash investments and credit card expenditures for the period January 1, 2014 through February 28, 2015. … trusts, as required by statute. The Treasurer paid credit card claims prior to Board approval. The Board did not ensure …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/03/04/orient-fire-district-cash-reserves-and-credit-cards-2015m-319Pittsfield Fire District – Board Oversight (2016M-305)
… District is a district corporation of the State, distinct and separate from the Town of Pittsfield, in Otsego County. … District’s financial duties. Key Recommendations Develop and adopt a credit card policy, including requirements for … of the Treasurer’s monthly reports, bank reconciliations and supporting documentation, such as the District’s bank …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/12/09/pittsfield-fire-district-board-oversight-2016m-305Village of Hempstead – Budget Review (B7-14-4)
… the accumulated deficit in the Village’s general and water funds as of May 31, 2005. Local Finance Law requires all …
https://www.osc.ny.gov/local-government/audits/village/2014/04/01/village-hempstead-budget-review-b7-14-4East Moriches Union Free School District – Budget Review (B7-13-3)
… expenditure projections in the District’s tentative budget for the 2013-14 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/east-moriches-union-free-school-district-budget-review-b7-13-3Belfast Central School District – Procurement (2016M-317)
… audit was to examine the District’s procurement procedures for the period July 1, 2014 through August 16, 2016. … Background The Belfast Central School District is located in the Towns of Allen, Angelica, Belfast, Caneadea and New … Board of Education. Budgeted general fund appropriations for the 2015-16 fiscal year totaled approximately $9.1 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/belfast-central-school-district-procurement-2016m-317Highland Central School District – Financial Condition (2013M-358)
… prepare the budget and monitor the process to ensure it is followed. Develop and implement a multiyear financial …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/highland-central-school-district-financial-condition-2013m-358Jamesville-Dewitt Central School District – Claims Auditing (2022M-149)
… Board of Education (Board) appointed a new claims auditor in July 2022 to correct this internal control deficiency. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/jamesville-dewitt-central-school-district-claims-auditing-2022m-149Valley Stream Union Free School District Thirteen – Disbursements (2023M-178)
… Objective Determine whether the Valley Stream Union Free School District Thirteen (District) Board of Education … action. … Determine whether the Valley Stream Union Free School District Thirteen District Board of Education Board …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/valley-stream-union-free-school-district-thirteen-disbursements-2023m-178Village of Albion – Water and Sewer Rents (2013M-108)
… accurate. The water clerk did not deposit moneys intact or timely or issue duplicate receipts to provide accountability for … collection, recording, depositing and adjusting duties or implement compensating controls. Ensure that master meter …
https://www.osc.ny.gov/local-government/audits/village/2013/06/21/village-albion-water-and-sewer-rents-2013m-108Unified Court System Bulletin No. UCS-72
… the automatic processing of the Ratification Bonus payment and to provide agencies instructions for adding payments. Affected Employees Represented and un-represented employees in the following bargaining … Bargaining Units SA, SR, SN, G9, F8, DR, SG, S9, SK, SD, and 87 Un-represented employees in Bargaining Units CT, 86, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-72-ratification-bonus-unified-court-systemOpinion 93-19
… in Surrogate's Court, there is no fee for the filing of a petition for adoption, nor does the nature of such a … 953 of the Laws of 1966, provided for a $5.00 fee for a petition for adoption, including the recording of any decree … 1968, paragraph (f) was amended so that the $5.00 fee on a petition for adoption included one certified copy of the …
https://www.osc.ny.gov/legal-opinions/opinion-93-19Opinion 98-11
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those …
https://www.osc.ny.gov/legal-opinions/opinion-98-11Opinion 97-24
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … raisers and refreshments at emergency incidents. Article 11-A of the General Municipal Law (§214 et seq .) provides … and regulations of the department or company (1994 Opns St Comp No. 94-33, p 59). An individual performing the …
https://www.osc.ny.gov/legal-opinions/opinion-97-24Oversight and Enforcement of the Rechargeable Battery Law (Follow-Up)
… and Enforcement of the Rechargeable Battery Law (Report 2021-S-19 ). About the Program Every year in the United …
https://www.osc.ny.gov/state-agencies/audits/2024/03/21/oversight-and-enforcement-rechargeable-battery-law-followSex Offender Registration (2014-MS-2)
… (Departments) took action to help enforce the State’s Sex Offender Registration Act (SORA) for the period January … 1, 2008 through January 22, 2014. Background The State’s Sex Offender Registration Act (SORA), effective January 1996, …
https://www.osc.ny.gov/local-government/audits/city/2014/09/17/sex-offender-registration-2014-ms-2Smithtown Fire District – Capital Project (2014M-231)
… Purpose of Audit The purpose of our audit was to examine the District’s internal controls over capital … Board did not have a capital asset policy and procedures to be followed for constructing and reconstructing capital … a written capital asset policy containing the procedures to be followed when authorizing capital asset construction. … …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/14/smithtown-fire-district-capital-project-2014m-231Unified Court System Bulletin No. UCS-184
… Purpose To notify the Unified Court System of the modified eligibility for Deduction Code 550, Boston … Unit SK represented by DC37 Court, County and Department of Probation Employees Local 1070 Effective Date(s) Paychecks dated August 1, 2012 OSC Actions At the request of The Ninth Judicial District Court Employees Association …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-184-change-eligibility-boston-mutual-life-insurance-deduction-codeSchuyler Heights Fire District – Claims Processing (2014M-124)
… Purpose of Audit The purpose of our audit was to review the District’s internal controls over claims … Board members other than the Secretary and Chairman did not review claims. The Board did not pass a resolution allowing the Treasurer to pay claims for allowable exceptions under Town Law prior to …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/schuyler-heights-fire-district-claims-processing-2014m-124