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Newstead Fire Company –Internal Controls (2014M-92)
… As a result, Company officials have no accountability for how much cash was actually collected, or how many prizes were purchased and distributed. Key …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/06/27/newstead-fire-company-internal-controls-2014m-92Utica City School District – Financial Condition (2013M-341)
… 1, 2011 through March 31, 2013. Background The Utica City School District is a small city school district whose boundaries are the same as the City of … Utica City School District Financial Condition 2013M341 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/utica-city-school-district-financial-condition-2013m-341Village of New York Mills – Justice Court (S9-14-4)
Village of New York Mills Justice Court S9144
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/village-new-york-mills-justice-court-s9-14-4Accounts Payable Advisory No. 4
… Subject: Making Payments to Verizon for Landline Phone Services Guidance: Consistent with the Guide to … account number (containing the area code, then seven-digit phone number, then the first three-digit code) followed by … For example, to pay a regular Verizon bill for the phone number (518) 474-1212 associated with the two …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/4-complex-entity-verizon-landline-servicesFund Financial Data – 2023 Financial Condition Report
Fund financial statements provide a shortterm view of finances
https://www.osc.ny.gov/reports/finance/2023-fcr/fund-financial-dataTown of Northampton – Financial Management and Internal Controls Over Town Clerk Receipts (2012M-233)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial management and the internal controls over the Clerk’s receipts for the …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-northampton-financial-management-and-internal-controls-over-town-clerk-receiptsVillage of Mastic Beach – Treasurer’s Office and Credit Cards (2014M-150)
… Purpose of Audit The purpose of our audit was to review selected Village financial operations for the … The Treasurer did not propose budget modifications prior to over-expending budget lines. While the credit card policy … important oversight controls. The policy does not define how many credit card accounts may be established, limit the …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-mastic-beach-treasurers-office-and-credit-cards-2014m-150Hadley-Luzerne Central School District – Financial Condition (2012M-188)
… and saving money on energy costs. Given the District’s declining enrollment and the current economic climate, …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hadley-luzerne-central-school-district-financial-condition-2012m-188Town of Lincoln – Financial Management (2013M-245)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management for the period January 1, 2012, through December 31, 2012. …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-lincoln-financial-management-2013m-245Town of Laurens – Budgeting Practices (2013M-204)
… of our audit was to assess the Town’s budgeting practices for the period January 1, 2012, to May 20, 2013. Background The Town of Laurens is located in Otsego County and serves approximately 2,400 residents. The elected Town … received an extra $1.7 million in unbudgeted revenues from 2008 to 2012. Of this amount, $1.3 million is related to …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-laurens-budgeting-practices-2013m-204City of Lockport – Fiscal Stress (2013M-330)
… The City’s budgeted appropriations for the 2013 fiscal year are approximately $32 million. Key Findings We … sewer fund ($370,000) and refuse fund ($212,000) for the fiscal year ending December 31, 2013, totaling $2,357,000. … flow problems the City experienced in its 2012 and 2013 fiscal years. We found that asset accounts reported as of …
https://www.osc.ny.gov/local-government/audits/city/2013/12/20/city-lockport-fiscal-stress-2013m-330Village of Suffern – Budget Review (B17-6-8)
… reasonable. Background The Village of Suffern, located in Rockland County, issued debt not to exceed $5 million to liquidate the …
https://www.osc.ny.gov/local-government/audits/village/2017/04/20/village-suffern-budget-review-b17-6-8Minisink Valley Central School District – Financial Condition (2016M-26)
Minisink Valley Central School District Financial Condition 2016M26
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/minisink-valley-central-school-district-financial-condition-2016m-26Otisco Fire District – Financial Operations (2016M-415)
… 1, 2015 through July 31, 2016. Background The Otisco Fire District is a district corporation of the State, … District is governed by an elected five-member Board of Fire Commissioners. Budgeted appropriations for 2016 totaled … Otisco Fire District Financial Operations 2016M415 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/17/otisco-fire-district-financial-operations-2016m-415Clarence Public Library – Audit of Claims (2016M-355)
… received its charter from the Board of Regents of the New York State Education System in 1969, is governed by an … audit of claims prior to payment and ensure that the Secretary documents the approval of claims in the Board …
https://www.osc.ny.gov/local-government/audits/library/2016/12/16/clarence-public-library-audit-claims-2016m-355Genesee Community Charter School – Revenue Billing and Collection (2013M-61)
… of our audit was to examine the cash receipts process for the period July 1, 2011, to February 15, 2013. Background … the collecting, recording, and reconciling of School meal and field study revenues. Monies received are held by … that bank and cash receipts reconciliations for School meal and field study collections be performed by someone …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/10/genesee-community-charter-school-revenue-billing-and-collection-2013m-61State Agencies Bulletin No. 1366
… for on-the-job injuries that were negotiated by the State. Under IRS regulations, workers’ compensation-related … Once an agency places an employee who is enrolled in the NYS Deferred Compensation Program (NYSDCP) on a paid or … for the dates of 1/15/15 and then again for 1/22/15. A NYS Trooper (Bargaining Unit 07) went on a paid workers’ …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1366-new-payserv-actionreason-codes-and-procedures-reporting-workersEnforcement of Mitchell-Lama Surcharge Provisions
… incorrectly reported. Further, the fifth development, Big Six Towers, incorrectly calculated the surcharge for 14 …
https://www.osc.ny.gov/state-agencies/audits/2016/03/10/enforcement-mitchell-lama-surcharge-provisionsOpinion 89-10
… discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES - Conferences and Training Schools (authority of public library … for its officers and employees duly authorized to attend conferences. You ask whether a school district public library … travel expenses incurred in connection with conventions, conferences or schools attended pursuant to General Municipal …
https://www.osc.ny.gov/legal-opinions/opinion-89-10Opinion 93-19
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … opinion. COURTS -- Surrogate's Court (fees for certificate of adoption or certified copies of orders of adoption) FEES … regarding whether a fee should be charged for certificates of adoption or certified c …
https://www.osc.ny.gov/legal-opinions/opinion-93-19