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Town of Butternuts – Highway Facility Capital Project (2021M-94)
… its monitoring of the Project. As a result, total costs to complete the highway garage exceeded the maximum estimated … reports that show revenues and expenditures compared to the budget. Follow the procurement policy, applicable … findings and recommendations but indicated they planned to initiate corrective action. Appendix C includes our …
https://www.osc.ny.gov/local-government/audits/town/2022/01/07/town-butternuts-highway-facility-capital-project-2021m-94State Comptroller DiNapoli Releases Municipal Audits
… (Tompkins County) While the board evaluated projects prior to their approval, board members should improve the Tompkins County Industrial Development Agency’s efforts to monitor businesses’ job performance and tax exemptions. … Officials did not obtain required documentation to support project owners’ self-reported job performance. As …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-municipal-auditsConclusion – Improving the Effectiveness of Your Claims Auditing Process
… that a careful review of claims will occur before public funds are disbursed. As the old saying goes, "the buck stops …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/conclusionOpinion 89-9
… This opinion represents the views of the Office of the State … or statutory amendments that bear on the issues discussed in the opinion. ABANDONED AND LOST PROPERTY -- Compensation … Wages of a deceased county employee which remain unclaimed for six years may be transferred into the county's general …
https://www.osc.ny.gov/legal-opinions/opinion-89-9Town of Hempstead Sanitary District No. 2 – Financial Condition and Procurement (2016M-388)
… and develop a multiyear financial plan. Adopt budgets that do not appropriate fund balance that is not needed. Use …
https://www.osc.ny.gov/local-government/audits/district/2017/03/17/town-hempstead-sanitary-district-no-2-financial-condition-and-procurement-2016mDiNapoli Testifies Before U.S. House Committee on Financial Services Subcommittee on Diversity & Inclusion
… their less diverse peers. When they develop a culture of equity and belonging, companies are better positioned to … long-term returns. Background DiNapoli is the trustee of the estimated $247.7 billion New York State Common … racial equity issues, and championed greater inclusion of people with disabilities. DiNapoli has directed the …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-testifies-us-house-committee-financial-services-subcommittee-diversity-inclusionV.3.D Accounts – V. Chart of Accounts (COA) Governance
… will be able to access the complete list of Account codes in the SFS. The Account ChartField is five alphanumeric characters in length. Numeric codes are used for all budgetary and transactional values with the exception … values, to which alphanumeric values have been assigned for easy identification. Account ranges are assigned to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3d-accountsOpinion 97-4
… that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's … Association of the City of Glen Cove may not expend foreign fire insurance tax moneys to provide a benefit to a … Benevolent Association of the City of Glen Cove may expend foreign fire insurance tax moneys to provide a death benefit …
https://www.osc.ny.gov/legal-opinions/opinion-97-4Lists
… Local Governments 2024 Data (updated September 2025) Munis in Stress [ pdf ] Not Filed and Inconclusive [ pdf ] Summary … School Districts 2024 Data (updated January 2025) Schools in Stress [ pdf ] Not Filed and Inconclusive [ pdf ] Summary … Worksheet [ .xlsx ] More Information Archived Data Search for a local government or school district …
https://www.osc.ny.gov/local-government/fiscal-monitoring/listsMadison County Probation Department – Restitution Payments and Revenues (2014M-093)
… fees were being collected for the period of January 1 through December 31, 2013. Background Madison County is located in central New York and has a population of approximately 73,000. It is governed by a 19-member Board of Supervisors. The …
https://www.osc.ny.gov/local-government/audits/county/2014/06/06/madison-county-probation-department-restitution-payments-and-revenues-2014m-093Chenango Bridge Fire Company – Cash Receipts and Disbursements (2014M-300)
… Purpose of Audit The purpose of our audit was to review controls over cash receipts and disbursements for the period January 1, 2013 through September 8, 2014. Background The Chenango Bridge Fire Company is a volunteer organization …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/chenango-bridge-fire-company-cash-receipts-and-disbursementsTown of Kingsbury – Water Fees (2016M-400)
… billing and collecting water fees for the period January 1, 2015 through August 31, 2016. Background The Town of Kingsbury is located in Washington County and has a population of approximately 12,700. The Town is governed by an elected five-member Town Board, which is …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kingsbury-water-fees-2016m-400Village of Sharon Springs – Water Accountability (2014M-148)
… Purpose of Audit The purpose of our audit was to review the Village’s water … including reconciling of the water produced to the amount billed and investigating and correcting the …
https://www.osc.ny.gov/local-government/audits/village/2014/09/26/village-sharon-springs-water-accountability-2014m-148Village of Avon - Board Oversights and Professional Services (2018M-30)
… obtained proposals and executed and monitored contracts for professional services. Key Findings The Treasurer … authorized the use of capital reserve funds for non-capital expenditures. Professional service contracts … contracts are not monitored. Key Recommendations Account for capital reserves and all operating expenditures in …
https://www.osc.ny.gov/local-government/audits/village/2018/05/18/village-avon-board-oversights-and-professional-services-2018m-30Frontier Central School District - Procurement of Professional Services (2018M-98)
… and applicable statutory requirements and whether payments for such services were for proper District purposes. Key Findings The Board did not … District officials developed adequate written procedures for procuring professional services. The District selected …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/frontier-central-school-district-procurement-professional-services-2018mVillage of Newark Valley – Capital Planning (2016M-289)
… Purpose of Audit The purpose of our audit was to review the planning process for capital improvements for … and adopt a formal, comprehensive multiyear capital plan to establish the goals and objectives for funding long-term …
https://www.osc.ny.gov/local-government/audits/village/2016/11/18/village-newark-valley-capital-planning-2016m-289Opinion 96-18
… REFERENDUM -- Advisory (village becoming a city) VILLAGE LAW, §§1-102, 4-412, 9-912: Absent an act of the State … of whether to seek to become a city ( cf . Village Law, §9-912; L 1989, ch 773 as amended by L 1990, ch 17, and …
https://www.osc.ny.gov/legal-opinions/opinion-96-18Opinion 89-20
… -- Codes of Ethics (town's code not applicable to fire district officers and employees) -- Board of Ethics (town … matters. General Municipal Law, §806 requires each county, city, town, village and school district to adopt a code of … rendering opinions, the board is entitled to the advice of counsel employed by the board or, if none, the county …
https://www.osc.ny.gov/legal-opinions/opinion-89-20State Agencies Bulletin No. 1489
… is allowed to claim more. See IRS Publication 519 for guidance.) Under Tax Treaty/Non-Resident Data Delete the … in Form 8233 (Exemption From Withholding on Compensation For Independent (and Certain Dependent) Personal Services of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1489-nonresident-aliens-nra-who-have-reached-their-tax-treaty-limitsState Agencies Bulletin No. 1140
… Affected Employees Employees currently enrolled in NYSHIP as of April 1 of the preceding year Effective Date(s) … statement. Additional Pay Earnings Codes Description NBO NYSHIP Buyout ANB Adjust NYSHIP Buyout OSC will process a weekly input file from DCS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1140-new-york-state-health-insurance-plan-nyship-opt-out-payments