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Opinion 96-15
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … her actions) MUNICIPAL FUNDS -- Part-town Charges (payment of judgment arising from part-town function) -- Town Charges …
https://www.osc.ny.gov/legal-opinions/opinion-96-15New York’s Economy and Finances in the COVID-19 Era
… New Yorkers received SNAP benefits (formerly known as food stamps) in May, up by 188,805 or 7.4 percent since February, …
https://www.osc.ny.gov/reports/covid-19-august-5-2020Opinion 91-8
… 801; LOCAL FINANCE LAW, §61.00(a); TOWN LAW, §177: When a secretary-treasurer of a fire district performs the … be guilty of a misdemeanor (General Municipal Law, §805). We also note that, if an officer or employee has an interest … issue a check to pay a properly audited and lawful claim, does not constitute the power to "approve" or "authorize" a …
https://www.osc.ny.gov/legal-opinions/opinion-91-8Unclaimed Funds Survey - Feedback Received
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https://www.osc.ny.gov/unclaimed-funds/resources/unclaimed-funds-survey-feedback-receivedMessage Submitted - Contact Us
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https://www.osc.ny.gov/local-government/required-reporting/annual-financial-report-afr-modernization-project/contact-us-message-receivedSeized Assets Program (Follow-Up)
… $582.4 million. Our initial audit report, which was issued on December 23, 2014, covering the period April 1, 2011 …
https://www.osc.ny.gov/state-agencies/audits/2017/11/28/seized-assets-program-followMechanicville City School District – Financial Condition (2017M-93)
… plans. Ensure that the amount of fund balance is in compliance with statutory limits. … Mechanicville City School …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/mechanicville-city-school-district-financial-condition-2017m-93Southern Tier East Regional Planning Development Board – Board Oversight (2017M-165)
… provided proper oversight over the funding received by STE for the period January 1, 2016 through February 10, 2017. … Tier East Regional Planning Development Board was created in 1975 by an inter-municipal agreement between eight … were followed. The former Director hired an employee in violation of Broome County Civil Service (BCCS) …
https://www.osc.ny.gov/local-government/audits/county/2018/04/06/southern-tier-east-regional-planning-development-board-board-oversight-2017m-165Salamanca City School District – Financial Management and Payroll (2017M-138)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management practices and … the statutory limit. Review all reserves at least annually to determine if the amounts reserved are necessary and reasonable. Any excess funds should be transferred to unrestricted fund balance (where allowed by law) or to …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/salamanca-city-school-district-financial-management-and-payroll-2017m-138Town of Avoca – Financial Management and Town Clerk Operations (2017M-131)
… Purpose of Audit The purpose of our audit was to review the Board’s financial management … and evaluate the operations and financial practices of the Clerk’s office for the period January 1, 2016 through …
https://www.osc.ny.gov/local-government/audits/town/2017/12/08/town-avoca-financial-management-and-town-clerk-operations-2017m-131Gardiner Fire District – Length of Service Award Program (2013M-265)
… 29, 2013. Background The Gardiner Fire District is located in the Town of Gardiner in Ulster County. The District is governed by an elected … and accurate records of its members’ activities performed in accordance with the District’s Point System were prepared. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/07/gardiner-fire-district-length-service-award-program-2013m-265Cortland County – Public Water Supplies (2016M-318)
… May 13, 2016. Background Cortland County is located in the southern tier of New York State and has a population … Officials did not issue notices of violations (NOV) to PWS in three of 13 instances when operators failed to comply with … reviews of the operators’ monthly operating reports (MOR). In addition, violations identified in completed surveys were …
https://www.osc.ny.gov/local-government/audits/county/2017/01/06/cortland-county-public-water-supplies-2016m-318Annual Financial Report Filing Deadlines
… in a letter signed by the CFO and emailed to AFRFILE@osc.ny.gov , faxed to (518) 486-3146 or mailed to Office of the … Data Management Unit, 110 State Street 12-8-C, Albany NY 12236. … Annual Financial Report Filing Deadlines …
https://www.osc.ny.gov/local-government/required-reporting/annual-financial-report-filing-deadlinesVillage of Owego - Board Oversight and Financial Operations (2018M-101)
… Village officials implemented adequate internal controls to safeguard money in the custody of the Clerk-Treasurer’s … office. Key Findings The Board was unable to sufficiently oversee the Clerk-Treasurer’s duties. The Clerk-Treasurer failed to provide the Board with accurate budget-to-actual reports …
https://www.osc.ny.gov/local-government/audits/village/2018/09/21/village-owego-board-oversight-and-financial-operations-2018m-101State Agencies Bulletin No. 1754
… General Deductions. Agency Actions Notify employees that all NYSLRS deduction changes must be submitted by NYSLRS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1754-payserv-changes-agency-update-ability-new-york-state-and-localOperational Advisory No. 18
… Subject: Two Refund of Appropriation Vendor IDs to be Inactivated Guidance: On June 1, 2015 the Vendor Management Unit will inactivate ROA Vendor IDs … System (CAS) is returned by a vendor that is not in the Vendor File. A Single Payment Vendor issues its own …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/18-refund-appropriation-roa-vendor-ids-accounts-payableHauppauge Fire District – Mandatory Training and Procurement (2014M-375)
… and separate from the towns of Smithtown and Islip in Suffolk County, in which it is located. The District, which is governed by an … the purchasing process to ensure that purchases are made in accordance with New York State General Municipal Law and …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/hauppauge-fire-district-mandatory-training-and-procurement-2014m-375Fair Haven Volunteer Fire Department, Inc. – Financial Activity (2014M-335)
… Board of Directors. The Department, which is located in the Village of Fair Haven in Cayuga County, provides fire protection to the Village, the Town of Sterling in Cayuga County and the Town of Wolcott in Wayne County. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/27/fair-haven-volunteer-fire-department-inc-financial-activityUnited HealthCare – Empire Plan Drug Rebate Revenue (Follow-Up)
… the implementation status of the recommendation made in our audit report, United HealthCare: Empire Plan Drug Rebate Revenue (2016-S-7). Background The New York State Health Insurance Program …
https://www.osc.ny.gov/state-agencies/audits/2017/05/15/united-healthcare-empire-plan-drug-rebate-revenue-followVillage of Wappingers Falls – Board Oversight (2023M-70)
… reconciliations and online transfers. Ensure that the AFR is submitted timely and accurately to the Office of the State …
https://www.osc.ny.gov/local-government/audits/village/2023/12/22/village-wappingers-falls-board-oversight-2023m-70