Search
Deer Park Union Free School District – Fuel and Vehicle Inventory (2023M-152)
… – pdf] Audit Objective Determine whether Deer Park Union Free School District (District) officials adequately … Determine whether Deer Park Union Free School District District officials adequately maintained …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/deer-park-union-free-school-district-fuel-and-vehicle-inventory-2023m-152Town of Rensselaerville - Real Property Tax Exemption Administration (2019M-207)
… that the building was essential to the operation of a bona fide agricultural or horticultural production carried on …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-rensselaerville-real-property-tax-exemption-administration-2019m-207Vested Retirement Benefit – Special 20- and 25-Year Plans
… retirement benefit as soon as possible, file a retirement application as early as 90 days before you are eligible. If we receive your application after you become eligible, your vested retirement will be effective on the date we receive your application. Remember, it is up to you to file a retirement …
https://www.osc.ny.gov/retirement/publications/1517/vested-retirement-benefitOpinion 93-32
Whether the State Comptroller may obtain copies of annual financial disclosure statements filed with a local board of ethics by municipal officers and employees in accordance with the requirements of General Municipal Law article 18 800 et seq
https://www.osc.ny.gov/legal-opinions/opinion-93-32Accounts Payable Advisory No. 48
… of the State Comptroller (OSC) has updated the policy and procedures regarding standards for entering vendor name … (SFS). The use of a standard format results in time saving and processing efficiencies for the State. Also, in the event … increases the likelihood of locating claimants’ property and expedites the claim process. See the Guide to Financial …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/48-paying-single-payment-vendorVillage of Fort Johnson – Claims Processing (2016M-324)
… 1, 2015 through June 30, 2016. Background The Village of Fort Johnson is located in the Town of Amsterdam in … Village of Fort Johnson Claims Processing 2016M324 …
https://www.osc.ny.gov/local-government/audits/village/2016/12/16/village-fort-johnson-claims-processing-2016m-324Village of Voorheesville – Claims Processing (2014M-135)
… The Village of Voorheesville is located in Albany County and has a population of approximately 2,800. The Village is … claims were for appropriate purposes, adequately supported and properly audited and approved. Key Recommendations There are no …
https://www.osc.ny.gov/local-government/audits/village/2014/07/25/village-voorheesville-claims-processing-2014m-135State Comptroller DiNapoli Statement on New York City Reserves
… the nation’s largest city.” Related Report DiNapoli Urges NYC to Shore Up Rainy-Day Fund …
https://www.osc.ny.gov/press/releases/2026/06/state-comptroller-dinapoli-statement-new-york-city-reservesComptroller DiNapoli Releases Municipal Audits
… the Town of Berne , Town of Broadalbin , Lakeview Public Library , Village of North Syracuse , Town of Thurston , Town … verification by town officials. Lakeview Public Library – Tuition Reimbursement and Procurement (Nassau County) The library did not use competitive methods when procuring goods …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-0Opinion 88-49
… meetings) MUNICIPAL HOME RULE LAW, §23: Generally, the courts will interpret local laws in a manner which will … that the village established, by local law, a board of country club management commissioners. The local law provides that …
https://www.osc.ny.gov/legal-opinions/opinion-88-49XI.18.J Gender-Based Violence and the Workplace – XI. Procurement and Contract Management
… bidding is required by law or where the State contracting entity has otherwise determined, in its discretion, to impose … as “any individual, business, vendor or other legal entity, or any employee, agent, consultant or person acting on behalf thereof, that submits a bid in …
https://www.osc.ny.gov/state-agencies/chapter-xi/xi18j-gender-based-violence-and-workplaceAccounts Payable Advisory No. 25
… has not been designed to hold confidential information. For example, Business Units should not enter confidential … a voucher. Examples of confidential information include: Social Security numbers; Credit/debit card numbers; Driver license …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/25-confidential-personal-and-private-informationCircleville Fire Company – Selected Financial Activities (2013M-391)
… in the Treasurer’s report because the report template does not include a section for bills paid prior to meeting. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/04/circleville-fire-company-selected-financial-activities-2013mSullivan County – Tourism Promotion Services (2014M-61)
… clear goals, guidelines and benchmarks in the tourism promotional contract with the Corporation to enable the …
https://www.osc.ny.gov/local-government/audits/county/2014/06/13/sullivan-county-tourism-promotion-services-2014m-61County of Otsego – Accountability Over Trust and Agency Funds (2014M-041)
… the County’s accountability over selected trust and agency funds for the period of January 1, 2012 through … 14-member Board of Representatives. It uses trust and agency funds to account for assets held in a trustee capacity … the source or purpose of moneys held in several trust and agency funds. The Treasurer did not identify the balances in …
https://www.osc.ny.gov/local-government/audits/county/2014/06/13/county-otsego-accountability-over-trust-and-agency-funds-2014m-041Washingtonville Central School District – Financial Condition (2017M-129)
… and part of the Towns of Cornwall, Hamptonburgh and New Windsor in Orange County. The District is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/washingtonville-central-school-district-financial-condition-2017m-129Hudson City School District – Grant Administration (2013M-324)
… July 1, 2011 through May 6, 2013. Background The Hudson City School District is located in Columbia County. The … Hudson City School District Grant Administration 2013M324 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/hudson-city-school-district-grant-administration-2013m-324Town of Bainbridge – Financial Management (2016M-332)
… Purpose of Audit The purpose of our audit was to assess Town officials’ management of the Town’s financial condition for the period January 1, … Town of Bainbridge Financial Management 2016M332 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-bainbridge-financial-management-2016m-332Center Moriches Free Public Library – Budgeting and Cash Receipts (2013M-378)
… fund balance and develop a plan to use unexpended surplus funds in a manner that benefits the Library’s taxpayers. …
https://www.osc.ny.gov/local-government/audits/library/2014/04/18/center-moriches-free-public-library-budgeting-and-cash-receipts-2013m-378Monticello Housing Authority – Housing Choice Voucher Programs (2016M-272)
… The Village of Monticello Housing Authority is located in the Village of Monticello in Sullivan County. The Authority, which was established … disbursements made to property owners. Heads of household in the Family Self-Sufficiency (FSS) did not certify that …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/11/10/monticello-housing-authority-housing-choice-voucher-programs-2016m-272