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Opinion 92-37

… in Town Law, §§172-d and 173. Section 172-d provides, inter alia , that whenever a fire protection district adjoins …

https://www.osc.ny.gov/legal-opinions/opinion-92-37

… instructions for processing the City University of New York (CUNY) December 2024 Uniform Allowance Payment for … of Exchange in PayServ. The Report of Check Exchange ( AC 1476-P ), Next of Kin Affidavit ( AC 934-P ) and original …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-802-cuny-december-2024-uniform-allowance-payment-security

What is the Real Property Tax Cap?

… play important roles in the process. Local governments, libraries, schools (except New York City) and fire districts …

https://www.osc.ny.gov/local-government/property-tax-cap/what-real-property-tax-cap

Orange Lake Fire District – Budgeting Practices (2015M-146)

… preliminary budget. Budgets included appropriations for funding District reserves and the Board applied operating …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/09/25/orange-lake-fire-district-budgeting-practices-2015m-146

Town of Elmira – Financial Condition (2015M-226)

… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for the period … approximately $3.63 million. Key Findings Town officials have not developed a multiyear financial plan. The Town’s total …

https://www.osc.ny.gov/local-government/audits/town/2016/01/08/town-elmira-financial-condition-2015m-226

Comptroller DiNapoli Releases Municipal Audits

… following local government audits have been issued. Town of Crown Point – Town Clerk/Tax Collector (Essex County) The … and ensure that sales were properly accounted for. City of Yonkers – Budget Review (Westchester County) Auditors have … the 2019-20 budget materially complies with the provisions of the Fiscal Agent Act. However, they identified issues …

https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-municipal-audits-0

Delaware County – Third-Party Contractual Services (2014M-287)

… did not publically disclose potential financial interests in contracts prior to 2014. Key Recommendations Amend the …

https://www.osc.ny.gov/local-government/audits/county/2015/03/06/delaware-county-third-party-contractual-services-2014m-287

State Police Bulletin No. SP-150

… Affected Employees Employees in Bargaining Units 07, 17 and 18 represented by Police Benevolent Association of the New York State Troopers, Inc. and employees in Bargaining Unit 62 represented by New York … Association of the New York State Troopers, Inc. and in agreement with the New York State Police Investigators …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-150-modification-deduction-code-302-pba-disability-insurance

Controls Over Cash Advance Accounts (Follow-Up)

… Purpose To determine the extent of implementation of the eight … accounts received little scrutiny and made recommendations to improve internal controls over these accounts. As of March …

https://www.osc.ny.gov/state-agencies/audits/2016/06/03/controls-over-cash-advance-accounts-follow

Burnt Hills-Ballston Lake Youth Recreation Commission – Financial Activities (2017M-68)

… purposes, and whether Program employees were paid in accordance with established pay rates for the period … Lake Youth Recreation Commission was established in 1973 by the Towns of Ballston, Charlton and Glenville to …

https://www.osc.ny.gov/local-government/audits/joint-activity/2017/10/06/burnt-hills-ballston-lake-youth-recreation-commission-financial-activities

St. Lawrence County – Financial Condition (2016M-173)

… January 1, 2014 through September 30, 2015. Background St. Lawrence County is located in northern New York State and … management of the County’s cash flow requirements. … St Lawrence County Financial Condition 2016M173 …

https://www.osc.ny.gov/local-government/audits/county/2016/06/24/st-lawrence-county-financial-condition-2016m-173

Oversight of Grants (Follow-Up)

… Purpose To assess the extent of implementation as of March 7, 2014 of … given 30 days after the issuance of the follow-up review to provide information on any actions that are planned to …

https://www.osc.ny.gov/state-agencies/audits/2014/03/21/oversight-grants-follow

CUNY Bulletin No. CU-298

… Allowance Payment. Affected Employees City University of New York employees in the following titles: Campus Security … the titles listed above is pursuant to Section 9 of the Blue Collar Agreement and the memorandum from Carmelo Batista …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-298-june-2007-uniform-allowance-payment

Town of South Bristol – Financial Management (2015M-140)

… Purpose of Audit The purpose of our audit was to review the Town’s financial operations … January 1, 2014 through May 20, 2015. Background The Town of South Bristol is located in Ontario County and has a …

https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-south-bristol-financial-management-2015m-140

Town of Hampton – Justice Court Operations (2013M-305)

… Purpose of Audit The purpose of our audit was to review internal controls over the Court’s financial … held by the Court or submit the required monthly reports to JCF in a timely manner. Key Recommendations Prepare … accountability analyses. Maintain adequate bail records to determine the amount of bail held by the Court at any …

https://www.osc.ny.gov/local-government/audits/justice-court/2014/01/10/town-hampton-justice-court-operations-2013m-305

Greenville Fire District - Fixed Assets (2019M-223)

… totaling $145,398 during our audit period, the District does not have a comprehensive policy or procedures to … asset including purchase date, purchase price, date placed in service and useful life. As a result, officials were not aware that equipment in their possession could have been sold or traded in to help …

https://www.osc.ny.gov/local-government/audits/fire-district/2020/02/28/greenville-fire-district-fixed-assets-2019m-223

Fort Hunter Fire District – Capital Reserve Funds (2022M-202)

… funding goals. Clearly identify the source of funding for the capital reserves as a part of the budgeting process. …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/fort-hunter-fire-district-capital-reserve-funds-2022m-202

Schonowe Volunteer Fire Company, Inc. – Board Oversight (2021M-185)

… Board did not develop financial procedures for collections and disbursements, periodically monitor the budget or ensure … Company nor we were able to confirm all money was recorded and deposited intact. 14 collections totaling $8,956 lacked … they were deposited intact (i.e., in the same amount and form it is received). 15 disbursements totaling $3,052 …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/04/08/schonowe-volunteer-fire-company-inc-board-oversight-2021m-185