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City of Yonkers – Procurement of Professional Services (2017M-268)
… Purpose of Audit The purpose of our audit was to determine whether officials sought competition when procuring professional services for the period July 1, 2015 through June 30, 2017. Background … and Supplies should revise its procurement policy to require City officials to seek competition when …
https://www.osc.ny.gov/local-government/audits/city/2018/02/23/city-yonkers-procurement-professional-services-2017m-268Village of Ossining – Parking Ticket Collections (2017M-259)
… Village of Ossining Parking Ticket Collections 2017M259 …
https://www.osc.ny.gov/local-government/audits/village/2018/02/09/village-ossining-parking-ticket-collections-2017m-259Garden City Union Free School District – Overtime (2016M-382)
… Purpose of Audit The purpose of our audit was to examine the District’s use of overtime for the period July 1, 2014 through April 30, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/garden-city-union-free-school-district-overtime-2016m-382Ithaca City School District – Financial Condition (2015M-318)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … District officials recognized their use of fund balance as a financing source could not continue. The District did …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/ithaca-city-school-district-financial-condition-2015m-318Village of Irvington – Selected Financial Activities (2015M-265)
… Purpose of Audit The purpose of our audit was to examine cell tower revenues and the Village’s cash disbursements for the period June 1, 2013 through June 30, 2015. Background … calendar year, did not receive any new amendments relating to the delinquent carrier and was unable, therefore, to …
https://www.osc.ny.gov/local-government/audits/village/2016/01/08/village-irvington-selected-financial-activities-2015m-265Village of Southampton – Fire Department Length of Service Award Program (2017M-59)
… 31, 2016. Background The Village of Southampton is located in the Town of Southampton in Suffolk County and has a population of approximately … with General Municipal Law (GML). Points were not awarded in accordance with the Point System. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/village/2017/07/07/village-southampton-fire-department-length-service-award-program-2017m-59Village of Springville – Procurement (2016M-330)
… our audit was to review the Village’s purchasing practices for the period June 1, 2014 through June 24, 2016. Background … five-member Board of Trustees. Budgeted appropriations for the 2016-17 fiscal year total approximately $8.6 million. … Village’s procurement policy did not include procedures for procuring professional services. Village officials did …
https://www.osc.ny.gov/local-government/audits/village/2016/12/16/village-springville-procurement-2016m-330Village of Schuylerville – Procurement (2014M-228)
… 2014. Background The Village of Schuylerville is located in Saratoga County and has a population of approximately 1,400. The Village is governed … by statute. A purchase awarded by the best value method, in which non-price factors can be considered, did not adhere …
https://www.osc.ny.gov/local-government/audits/village/2014/10/31/village-schuylerville-procurement-2014m-228City of Elmira – Audit Follow-Up (2017M-90-F)
The purpose of our review was to assess the Citys progress as of May 2020 in implementing our recommendations in the audit report released in August 2017
https://www.osc.ny.gov/local-government/audits/city/2020/10/30/city-elmira-audit-follow-2017m-90-fTown of Warrensburg - Procurement (2014M-96)
… Purpose of Audit The purpose of our audit was to review the Town’s purchasing process for the period of … The purpose of our audit was to review the Towns purchasing process for the period of …
https://www.osc.ny.gov/local-government/audits/town/2014/06/20/town-warrensburg-procurement-2014m-96State Agencies Bulletin No. 958
… . Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/958-new-deduction-code-540-nyscopba-long-term-careOpinion 89-7
… for the board of assessment review for extra meeting) REAL PROPERTY TAX LAW, §523[1][g]; Town Law, §27[1]: A town board … a consent order entered into by the town board. The Real Property Tax Law requires most towns to have a board of … the changes in assessments determined by the board ( id .), and mail to each complainant a notice of the board's …
https://www.osc.ny.gov/legal-opinions/opinion-89-7Opinion 95-27
… This opinion represents the views of the Office of the State Comptroller at the time it was … amount of State aid to education paid to a school district as a result of a court order or judgment will be barred … Whether the provisions of Education Law 36045b as added by chapter 82 …
https://www.osc.ny.gov/legal-opinions/opinion-95-27Opinion 99-6
… Finance Law, §24.00[a][1]). Certain public authorities are expressly authorized or required to make payments in lieu … Law, §52[3], [3-a]). Since these public authorities are generally exempt from taxation (Public Authorities Law, … 158), the payments in lieu of such taxation obviously are not taxes (see, e.g., Efco Products v Cullen , 161 AD2d …
https://www.osc.ny.gov/legal-opinions/opinion-99-6VII.10.H Cash Advance Rollover – VII. State Revenues and Appropriated Loan Receivables
… Typically an agency will choose to transfer advance charges from an appropriation that is due to lapse so … Vendor ID, fund, program, and department assigned to the advance account must be used and can be viewed on the … rolled over advances to current year appropriations, the advance will be permanently charged to the original …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10h-cash-advance-rolloverXVII.2.B Negative Appropriation/Segregation Budgets – XVII. Lapsing Appropriations
… which is scheduled to lapse. Please refer to the current payroll bulletin on updating PayServ Chartfield Strings for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2b-negative-appropriationsegregation-budgetsAccounts Payable Advisory No. 67
… of State Finance Law Article 11-A, Interest Payments on Certain Amounts Owed by the State, to the extent necessary … using the MIR Adjustment Date field. For more information on adjusting the MIR date, please refer to Guide to Financial …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/67-prompt-payment-interestOversight of Public Water Systems (Follow-Up)
To determine the extent of implementation of the two recommendations included in our initial audit report Oversight of Public Water Systems
https://www.osc.ny.gov/state-agencies/audits/2019/11/19/oversight-public-water-systems-followSouth Otselic Fire District – Financial Activities (2022M-169)
… whether the South Otselic Fire District (District) Board of Fire Commissioners (Board) provided oversight of District financial activities. Key Findings The Board generally provided adequate oversight of District financial activities . However, Board members …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/01/13/south-otselic-fire-district-financial-activities-2022m-169Broadalbin-Perth Central School District – Cash Management (2020M-65)
… not develop and manage a comprehensive investment program. As a result, officials did not maximize interest earnings for the District. Officials did not formally solicit interest … or prepare cash flow forecasts to estimate the amount of funds available for investment. Officials earned interest …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/09/broadalbin-perth-central-school-district-cash-management-2020m-65