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Town of Mohawk – Records and Reports (2013M-113)
… of our audit was to review the Supervisor’s accounting records and reports for the period July 1, 2011, through … did not maintain accurate and complete accounting records to properly document assets, liabilities, fund … prepared using the inaccurate and incomplete accounting records. Key Recommendations Ensure that the accounting …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-mohawk-records-and-reports-2013m-113Town of Oyster Bay - Financial Condition Management (2020M-74)
… towns and requires 37 percent of the revenue of the funds servicing this debt. The Board did not develop and adopt …
https://www.osc.ny.gov/local-government/audits/town/2020/09/04/town-oyster-bay-financial-condition-management-2020m-74Village of Penn Yan – Water Treatment Plant Overtime (2025M-6)
… $89,667. Additionally, the Department of Public Works (DPW) Director and Deputy Director did not approve overtime …
https://www.osc.ny.gov/local-government/audits/village/2025/07/25/village-penn-yan-water-treatment-plant-overtime-2025m-6Repaying Your NYSLRS Loan after Retirement
… page for information about taking a NYSLRS loan. How Much Do I Need to pay? If you retired with an outstanding … lump sum payment — you cannot make partial payments. How Much Will My Pension Increase If I Repay the Loan? When you … don’t have the letter, you can contact us to find out how much you would have to repay and how much your pension would …
https://www.osc.ny.gov/retirement/retirees/repaying-your-nyslrs-loan-after-retirementTown of Corning – Procurement (2020M-93)
… the 10 providers. A one year mowing contract was awarded for $26,000 to a company owned by a Board member’s sons even … the lowest bidder. The Board also extended the contract for another five years without seeking competition. Although … Appendix B includes our comment on the issue raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2020/12/04/town-corning-procurement-2020m-93Economic and Demographic Trends – 2021 Financial Condition Report
… to the COVID-19 Pandemic In calendar year 2020, the State lost over 955,000 jobs, a decrease of 10.0 percent compared … statewide in 2020. In 2020, all 10 regions in the State had decreased employment. New York City lost the highest … provided through the federal relief packages. NYS GDP Just Over $1.4 Trillion in 2020 A state’s Gross Domestic …
https://www.osc.ny.gov/reports/finance/2021-fcr/economic-and-demographic-trendsFulton Public Library – Cash Receipts and Disbursements (2017M-269)
… Purpose of Audit The purpose of our audit was to determine whether the Board and Library officials … fines. A privately contracted payroll vendor has access to the Library’s bank account to withdraw funds for payroll and fees. The Board does not …
https://www.osc.ny.gov/local-government/audits/library/2018/03/23/fulton-public-library-cash-receipts-and-disbursements-2017m-269Town of Nichols – Financial Management (2017M-258)
… Board adequately managed the town-wide fund balance levels for the period January 1, 2016 through September 17, 2017. Background The Town of Nichols is located in Tioga County. The Town is governed by an elected five-member Town Board. Budgeted appropriations for 2017 totaled approximately $1 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/town/2018/03/02/town-nichols-financial-management-2017m-258Village of Shortsville – Board Oversight (2015M-5)
… The Village of Shortsville is located in the Town of Manchester, Ontario County, and has a population of …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-shortsville-board-oversight-2015m-5Town of Newfane – Supervisor's Financial Records (2017M-7)
… records and reports for the period January 1, 2015 through November 17, 2016. Background The Town of Newfane is located in Niagara County and has a population of approximately 9,600. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-newfane-supervisors-financial-records-2017m-7Village of Port Dickinson – Financial Condition (2014M-154)
… the Village’s financial condition and budget procedures for the general and sewer funds for the period June 1, 2012 through February 6, 2014. Background The Village of Port Dickinson is located in Broome County and has a population of approximately 1,700. …
https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-port-dickinson-financial-condition-2014m-154Town of Morris – Board Oversight (2013M-75)
… 1, 2012, through February 21, 2013. Background The Town of Morris is located in Otsego County and has 1,878 residents. … Town of Morris Board Oversight 2013M75 …
https://www.osc.ny.gov/local-government/audits/town/2013/05/29/town-morris-board-oversight-2013m-75Western Sullivan Public Library – Library Operations (2015M-156)
… Purpose of Audit The purpose of our audit was to examine the … Sullivan County and serves the residents of the Sullivan West Central School District. The Library, which operates … management decisions regarding maintaining three library facilities. Solicit feedback from patrons to make informed …
https://www.osc.ny.gov/local-government/audits/library/2015/10/23/western-sullivan-public-library-library-operations-2015m-156Compliance With Requirements to Maintain Systems at Vendor-Supported Levels
… and convenient public transportation to customers in eight counties (Monroe, Genesee, Livingston, Ontario, … percent) were the responsibility of third-party vendors. In these cases, we determined that RGRTA was not providing … to date. Implement the remaining recommendation detailed in the preliminary report. …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/compliance-requirements-maintain-systems-vendor-supported-levelsOpinion 90-31
… This opinion represents the views of the Office of the State Comptroller at the time it was … CONSTRUCTION LAW, §41; MUNICIPAL HOME RULE LAW, §10(1): A committee formed by seven towns to operate a joint airport … Law, §353-a must act by majority vote of the whole committee. The participating towns may not, by local law, …
https://www.osc.ny.gov/legal-opinions/opinion-90-31Opinion 94-26
… within the area of the town within the village. Article 19-A of the General Municipal Law (§980 et seq.; L 1989, ch … town, including the area of villages within the town (see, e.g., 1994 Opns St Comp No. 94-10, p ___; 1989 Opns St Comp … general town taxes within the district. December 27, 1994 Patricia Lamb McCarthy Deputy Comptroller …
https://www.osc.ny.gov/legal-opinions/opinion-94-26Opinion 90-12
… out of moneys paid into court. CPLR 2607 requires a copy of the court order to be certified by the clerk of … treasurer may pay out court funds upon being served with a copy of a court order, certified by an attorney, authorizing … state that the county currently requires the service of a copy of the court order certified by a court clerk. Pursuant …
https://www.osc.ny.gov/legal-opinions/opinion-90-12State Agencies Bulletin No. 170
… Purpose To explain OSC automatic processing and agency procedures to cancel Additional Annual Salary … Annual salaried (Pay Basis Code of ANN, 21P, CAL, CYF and CYP) employees who have an Additional Annual Salary … CON, C17, C18 or C19 earnings that are mid-pay period and will pay the full amount. Agencies will need to add a row …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/170-canceling-additional-annual-salary-factor2016 Financial Condition Report – 2016 Financial Condition Report
… to present the State of New York’s Financial Condition Report for the fiscal year ended March 31, 2016. After … other purposes over multiple years. Read More About this Report This report provides citizens with an overview of the financial …
https://www.osc.ny.gov/reports/finance/2016-fcrTown of Queensbury - Information Technology (2018M-224)
… use policy, or developed a formal disaster recovery plan. In addition, sensitive IT control weaknesses were … Key Recommendations Implement strong access controls, in part, by removing or disabling unnecessary local user …
https://www.osc.ny.gov/local-government/audits/town/2019/03/22/town-queensbury-information-technology-2018m-224