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Town of Conesus – Justice Court (2013M-140)
… Purpose of Audit The purpose of our audit was to evaluate the internal … April 1, 2013. Background The Town of Conesus is located in Livingston County and is governed by an elected Town … Town Supervisor. The Town collected approximately $16,800 in fines and surcharges during the 2012 fiscal year. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-conesus-justice-court-2013m-140City of Olean – Budget Review (B18-1-1)
… reasonable, and whether the City took appropriate action on our recommendations in the budget review letter issued in … Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating … $40,000 in general fund short-term debt that was included on the City’s debt schedule. The City did not implement the …
https://www.osc.ny.gov/local-government/audits/city/2018/03/19/city-olean-budget-review-b18-1-1State Police Bulletin No. SP-143
… Police Hazardous Duty Pay. Affected Employees Troopers in Bargaining Unit 07 and Commissioned/Non-Commissioned Officers in Bargaining Unit 17 Background Chapter 69 of the Laws of 2009 provides for an annual Hazardous Duty …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-143-2012-state-police-hazardous-duty-payDiNapoli: Audit Reveals Cash, Drugs, Weapons Missing from Police Custody
… released today by State Comptroller Thomas P. DiNapoli. The audit reviewed records in ten municipalities: Herkimer and Madison counties, the … the prosecution of criminal cases and could result in dangerous items, such as drugs and firearms, making their …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-audit-reveals-cash-drugs-weapons-missing-police-custodyGouverneur Central School District – Financial Management (2016M-351)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition … Gouverneur Central School District is located in the Town of Antwerp in Jefferson County and the Towns of DeKalb, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/gouverneur-central-school-district-financial-management-2016m-351State Comptroller DiNapoli Releases Municipal Audits
… (Delaware County) From 2013 through 2015, the board, on average, underestimated revenues by 7 percent and … over the last three years. Furthermore, town officials have not developed a formal plan to use the accumulated … for the use of these accumulated funds. Town officials have identified potential uses for the funds including needed …
https://www.osc.ny.gov/press/releases/2017/02/state-comptroller-dinapoli-releases-municipal-audits-0Unified Court System Bulletin No. UCS-128
… Negotiating Unit G9 Employees must be in an eligible title on November 30, 2007 and Active on the payroll (including paid Leave of Absence), on Workers’ Compensation Disability Leave ( WDL ) or on paid …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-128-december-2007-ucs-uniform-allowance-and-uniform-blazerUnified Court System Bulletin No. UCS-106
… Negotiating Unit G9 Employees must be in an eligible title on November 30, 2006 and Active on the payroll (including paid Leave of Absence), on Workers’ Compensation Disability Leave ( WDL ) or on paid …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-106-december-2006-ucs-uniform-allowance-and-uniform-blazerAttica Central School District – Financial Management (2016M-127)
… Purpose of Audit The purpose of our audit was to review the District’s … Background The Attica Central School District is located in the Towns of Attica, Bennington, Java, Middlebury, Orangeville, Sheldon and Wethersfield in Wyoming County; the Towns of Alexander and Darien in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/attica-central-school-district-financial-management-2016m-127Unified Court System Bulletin No. UCS-119
… Negotiating Unit G9 Employees must be in an eligible title on May 31, 2007 and Active on the payroll (including paid Leave of Absence), on Workers’ Compensation Disability Leave ( WDL ) without pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-119-june-2007-ucs-uniform-allowance-and-uniform-blazer-allowanceUnified Court System Bulletin No. UCS-135
… Negotiating Unit G9 Employees must be in an eligible title on May 31, 2008 and Active on the payroll (including paid Leave of Absence), on Workers’ Compensation Disability Leave ( WDL ) without pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-135-june-2008-ucs-uniform-allowance-and-uniform-blazer-allowanceRoyalton-Hartland Central School District – Financial Condition (2015M-275)
… Purpose of Audit The purpose of our audit was to examine the District’s … The Royalton-Hartland Central School District is located in the Towns of Royalton, Hartland and Lockport in Niagara County, the Town of Alabama in Genesee County and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/royalton-hartland-central-school-district-financial-condition-2015m-275City of Glen Cove – Budget Review (B7-15-17)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the City’s preliminary budget for the 2016 fiscal year are … reasonable. Background The City of Glen Cove is located in Nassau County. Our Office completed a review of the City’s …
https://www.osc.ny.gov/local-government/audits/city/2015/10/16/city-glen-cove-budget-review-b7-15-17Letchworth Central School District – Financial Management (2013M-332)
… any benefit the appropriation of fund balance would have in reducing the property tax levy. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/31/letchworth-central-school-district-financial-management-2013m-332Payroll Improvement Project Bulletin No. PIP-010
… are affected. Records for all employees (1) who have active Retirement Enrollment records and (2) who are … Bulletin PIP-014, ORP/VDC Arrears Deductions for details on those plans. Entering Pension Plans When it is necessary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-010-changes-pension-plans-payserv-92Johnstown Public Library – Cash Receipts (2014M-304)
… Purpose of Audit The purpose of our audit was to evaluate the internal … Public Library is a Municipal Public Library located in the City of Johnstown, Fulton County, which serves approximately 17,050 residents in the City and surrounding area. The Library, part of the …
https://www.osc.ny.gov/local-government/audits/library/2015/02/20/johnstown-public-library-cash-receipts-2014m-304County Medicaid Costs
… Across the State, growing Medicaid costs continue to place … Legislature has recognized these growing pressures, and in 2004 enacted legislation that shifts costs associated with … (outside New York City) are increasing from $12.0 billion in 2004 to $12.7 billion in 2005, or 5.9 percent – more than …
https://www.osc.ny.gov/local-government/publications/county-medicaid-costsOpinion 88-74
… (contributions to private organizations -- veterans memorial committee) ARTS AND CULTURAL AFFAIRS LAW, §57.07; … requirements, contribute public funds to a veterans memorial committee for the purpose of erecting a memorial monument. You advise that a Vietnam Veterans …
https://www.osc.ny.gov/legal-opinions/opinion-88-74Yorkshire-Pioneer Central School District – Financial Management (2015M-352)
… $3 million over the legal limit. The District did not have a Board-adopted policy to communicate the purpose of its …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/yorkshire-pioneer-central-school-district-financial-management-2015m-352Cassadaga Valley Central School District – Financial Condition (2013M-249)
… Purpose of Audit The purpose of our audit was to evaluate the District’s … The Cassadaga Valley Central School District is located in Chautauqua County. The District is governed by the Board … officials consistently over-estimated expenditures in the general fund by a total of $6.3 million over the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/cassadaga-valley-central-school-district-financial-condition-2013m-249