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Opinion 95-28
… or other officer of the local government, and not required for immediate expenditure, in obligations of the United … letter of credit issued by a FHLB, offered as security for a financial institution's promise to pay the town under … of credit, the issuing bank must honor a draft or demand for payment that complies with the conditions specified in …
https://www.osc.ny.gov/legal-opinions/opinion-95-28EDSS - Procurement Contract / Amendment Help
… What information is required to create a new Procurement Contract / Amendment? The Procurement Contract / Amendment will need to be created in the State Financial System (SFS) first. … In EDSS, you can search by the Audit ID or PeopleSoft ID to locate the Procurement Contract / Amendment. EDSS will …
https://www.osc.ny.gov/state-agencies/contracts/edss-procurement-contract-amendment-helpOpinion 2007-2
… Board of Elections (liability for expenses of); (authority to charge back expenses of); (method of charging back … 4-136 and 4-138: Counties may, but are not required to, charge back to towns and cities all or a portion of the types of expenses … Whether amendments made to the Election Law require or permit the chargeback of …
https://www.osc.ny.gov/legal-opinions/opinion-2007-2Opinion 89-35
… to exercise the powers of the supervisor); (designation of chief fiscal officer) TOWN SUPERVISOR -- Powers and Duties (transfer to … municipal corporation" to annually make a report of its financial condition to the State Comptroller. While the …
https://www.osc.ny.gov/legal-opinions/opinion-89-35DiNapoli: Cohocton Town Clerk Pleads Guilty In $36,000 Theft
… County Court Monday to stealing $36,000 in dog license and building permit fees after an audit and investigation by … County Court Monday to stealing $36000 in dog license and building permit fees after an audit and investigation by …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-cohocton-town-clerk-pleads-guilty-36000-theftBaldwinsville Central School District – Financial Management (2016M-65)
… October 31, 2015. Background The Baldwinsville Central School District is located in the Towns of Clay, Lysander and … Baldwinsville Central School District Financial Management 2016M65 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/baldwinsville-central-school-district-financial-management-2016m-65Pine Bush Central School District – Budgeting Practices and Transportation Cost Savings (2012M-238)
… fund balance and identify opportunities for cost savings in transportation for the period July 1, 2011, … District Budgeting Practices and Transportation Cost Savings 2012M238 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/pine-bush-central-school-district-budgeting-practices-and-transportationDiNapoli: Federal Programs Bridge Gap in Broadband Access
… federal support, according to a new analysis released by State Comptroller Thomas P. DiNapoli. “The critical …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-federal-programs-bridge-gap-broadband-accessVillage of Hempstead -- Budget Review (B7-15-7)
… Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the Village’s preliminary budget for the 2015-16 fiscal … Village of Hempstead Budget Review B7157 …
https://www.osc.ny.gov/local-government/audits/village/2015/04/10/village-hempstead-budget-review-b7-15-7Village of Sag Harbor – Board Oversight and Justice Court Operations (2015M-107)
… operations and to review the Court’s financial operations for the period June 1, 2013 through September 30, 2014. … five-member Board of Trustees. Budgeted appropriations for 2014-15 were approximately $9.1 million. The Village … address the weaknesses associated with properly accounting for parking tickets. Key Recommendations The Board should …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/village-sag-harbor-board-oversight-and-justice-court-operations-2015m-107Town of Dover – Financial Activities (2013M-139)
… October 22, 2012. Background The Town of Dover is located in Dutchess County and has a population of approximately … monthly to compare bank balances to balances in their respective ledger or general ledger cash accounts. …
https://www.osc.ny.gov/local-government/audits/town/2013/08/30/town-dover-financial-activities-2013m-139Town of Rhinebeck – Internal Controls Over Cash Management and Information Technology (2013M-36)
… and operational areas for the period January 1, 2011, to June 22, 2012. Background The Town of Rhinebeck is located in …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-rhinebeck-internal-controls-over-cash-management-and-information-technologyTown of Stanford – Financial Condition (2013M-225)
Town of Stanford Financial Condition 2013M225
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-stanford-financial-condition-2013m-225Rochester City School District – Budget Review (B20-2-1)
… 2019-20 fiscal years. Background The District is located in Monroe County. Following the District’s September 19, 2019 …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/23/rochester-city-school-district-budget-review-b20-2-1Capital Planning (Follow-Up)
… included in our initial audit report, Niagara Frontier Transportation Authority: Capital Planning (Report 2015-S-37 ). Background The Niagara Frontier Transportation Authority (NFTA) is a multi-modal transportation authority responsible for air and public … included in our initial audit report Niagara Frontier Transportation Authority Capital Planning Report 2015S37 …
https://www.osc.ny.gov/state-agencies/audits/2018/09/04/capital-planning-followControls Over CUNY Fully Integrated Resources and Services Tool (Follow-Up)
… included in our initial report, Controls Over CUNY Fully Integrated Resources and Services Tool ( 2015-S-34 ). Background CUNY is the largest urban university in the United States, consisting of 24 institutions. The CUNY Fully Integrated Resources and Services Tool …
https://www.osc.ny.gov/state-agencies/audits/2018/09/25/controls-over-cuny-fully-integrated-resources-and-services-tool-followProperty Tax Credits
… oldest program (the Property Tax Freeze program) beginning in levy year 2014. Each of these credits are intended to … duplicate payments or home owner or property not eligible. In addition, we worked with the Department to return 20 …
https://www.osc.ny.gov/state-agencies/audits/2018/04/12/property-tax-creditsAdoption Subsidy Program (Follow-Up)
… locate and maintain stable and permanent alternative homes for hard-to-place and handicapped foster children. The … may be recoverable. Subsidies were paid to provide support for 25 children who were reported as being deceased per … in seeking restitution from the responsible localities for the overpayments identified in our prior report. With …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/adoption-subsidy-program-followControls Over Computers (Follow-Up)
… Purpose To determine the extent of implementation of the four … without detection. We made four recommendations to the Department designed to strengthen these controls. Key Finding Department … To determine the extent of implementation of the four …
https://www.osc.ny.gov/state-agencies/audits/2014/03/21/controls-over-computers-followAssessment and Collection of Selected Fees and Penalties (Follow-Up)
… had not collected about $3.8 million in fees and penalties for the Public Work Enforcement Fund (Fund), the boiler … in addressing the issues identified in our initial report. For example, the Department has: Improved its methods used to … supported, opposed nor recommended a bill submitted for a legislative change in the asbestos abatement fee …
https://www.osc.ny.gov/state-agencies/audits/2015/02/05/assessment-and-collection-selected-fees-and-penalties-follow