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Determination of Residency for Tuition Purposes (2019-S-58)
To determine whether SUNY has adequate assurance that campuses are making accurate residency determinations for students and thus charging the correct tuition rates.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s58.pdfEconomic Benefits of Open Space Preservation, March 2010
One tenet of the “smart growth” movement is that communities should strive to preserve open space, farmland, natural beauty and critical environmental areas.
https://www.osc.ny.gov/files/reports/special-topics/pdf/environmental-open-space-2010.pdfLockport City School District - Procurement (2021M-198)
Determine whether Lockport City School District (District) officials procured goods and services in accordance with the District’s procurement policy and applicable statutes.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/lockport-2022-198.pdfFiscal Stress Monitoring System - Not Filed and Inconclusive Municipalities Fiscal years Ending 2020
This list includes municipalities for the 2020 fiscal year, updated to reflect municipalities with a December 31, 2020 fiscal year end (in bold).
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/pdf/2020-munis-not-filed.pdfGenesee Community College - Procurement, Cash Disbursements and College President's Compensation (2019M-81)
Determine if goods and services were procured in a manner consistent with the procurement policy and cash disbursements were properly supported and approved.
https://www.osc.ny.gov/files/local-government/audits/pdf/genesee-2019-81.pdfEnterprise Fraud, Waste and Abuse Prevention and Detection Act, 2016
The “Enterprise Fraud, Waste and Abuse Prevention and Detection Act” was enacted in December 2015 and took effect on April 19, 2016.
https://www.osc.ny.gov/files/reports/special-topics/pdf/data-analytics-2016.pdfState Agencies Bulletin No. 1469
… Purpose To provide agencies with the schedule for payroll submission and the dates for availability of payroll reports and files. Background Each fiscal year, OSC provides a schedule of cutoffs and pertinent payroll processing dates that the agencies must follow. This …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1469-schedule-agency-payroll-submission-and-availability-reports-and-filesVillage of Nelliston – Department of Public Works Payroll (2015M-104)
… Purpose of Audit The purpose of our audit was to examine the Village’s Department of Public Works (DPW) employee leave accruals and maintenance … Village of Nelliston Department of Public Works Payroll 2015M104 …
https://www.osc.ny.gov/local-government/audits/village/2015/08/21/village-nelliston-department-public-works-payroll-2015m-104Town of Pittsfield – Supervisor's Records and Reports (2024M-80)
Determine whether the Town of Pittsfield’s (Town) Town Supervisor (Supervisor) maintained complete, accurate and up-to-date accounting records and reports.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/pittsfield-town-2024-80.pdfTown of Ephratah – Accounting Records and Reports (2022M-138)
Determine whether the Town of Ephratah (Town) Town Supervisor (Supervisor) maintained complete, accurate and timely financial records and reports.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/ephratah-town-2022-138.pdfDirectory of Frequently Purchased Commodities & Services by NYS Agencies
The directory presents and tracks individual agency expenditures by categories such as supplies, equipment, maintenance and repairs, and more.
https://www.osc.ny.gov/files/reports/special-topics/pdf/vendors-directory-commodities.pdfOpinion 99-9
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … Municipal Law, §77-b, may pay the travel, meal, lodging, registration and tuition expenses of its city attorney for … In that case, the benefit derived from the payment of fee will inure to the attorney personally, inasmuch as the …
https://www.osc.ny.gov/legal-opinions/opinion-99-9Opinion 97-21
… This opinion represents the views of the Office of the State Comptroller at the time it was … General Municipal Law, that the treasurer of each public library file an annual report of financial transactions with … Whether sec 263 of the Education Law relieves libraries from requiring pub …
https://www.osc.ny.gov/legal-opinions/opinion-97-21Town of Springfield – Accounting Records and Reports (2020M-175)
… complete report - pdf ] Audit Objective Determine whether the Town of Springfield’s (Town) Supervisor maintained complete, … and timely accounting records and reports. Key Findings The current Supervisor did not maintain complete, accurate … Determine whether the Town of Springfields Town Supervisor maintained complete …
https://www.osc.ny.gov/local-government/audits/town/2021/05/07/town-springfield-accounting-records-and-reports-2020m-175Opinion 2001-2
… This opinion represents the views of the Office of the State Comptroller at the time … or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Powers and Duties (discretion in crediting points under a service award program) VOLUNTEER …
https://www.osc.ny.gov/legal-opinions/opinion-2001-2Trash Can Free Stations Pilot Program
… To determine if Metropolitan Transportation-New York City Transit officials effectively evaluated the various Phases of … Metropolitan Transportation Authority (MTA) New York City Transit (Transit) provides rapid transit services. It has a fleet of … To determine if Metropolitan TransportationNew York City Transit officials effectively evaluated the various Phases of …
https://www.osc.ny.gov/state-agencies/audits/2015/09/22/trash-can-free-stations-pilot-programVillage of Clayton – Claims Auditing (2021M-81)
Determine whether the Village of Clayton (Village) Board of Trustees (Board) properly audited claims prior to payment and ensured written quotes were obtained for purchases and public works contracts.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/clayton-2021-81.pdfTown of Chateaugay - Real Property Tax Exemption Administration (2018M-200)
… Town Assessor properly administered select real property tax exemptions. Key Findings Of the 224 granted exemptions … result, the property owner incorrectly received $15,231 in tax reductions. Agricultural building exemptions that were … property owner may have incorrectly received $80,126 in tax reductions. The Assessor did not have any documentation …
https://www.osc.ny.gov/local-government/audits/town/2019/05/17/town-chateaugay-real-property-tax-exemption-administration-2018m-200Opinion 98-17
… LAW, §18; PUBLIC HOUSING LAW, §30: A town board, by local law or resolution, may agree to confer the benefits of … (a) whose governing board has agreed by the adoption of local law, bylaw, resolution, rule or regulation (i) to … and established" for the town (Public Housing Law, §496; see gen, Public Housing Law, article 13). Further, the …
https://www.osc.ny.gov/legal-opinions/opinion-98-17XIX.2.C.1 Statewide Standard Activities – XIX. Project Costing (PCIP)
… statewide use, then you may submit a request to the COA Governance Board through the SFS HelpDesk. For questions …
https://www.osc.ny.gov/state-agencies/chapter-xix/xix2c1-statewide-standard-activities