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Opinion 2009-2
… -- Approval by (of town water improvement) TOWNS -- Powers and Duties (State Comptroller's permission for water improvement) WATER IMPROVEMENTS -- State … one-tenth of one percent of the full valuation of taxable real property in the area of the town outside of any …
https://www.osc.ny.gov/legal-opinions/opinion-2009-2-0Bellmore Union Free School District – Payroll (2023M-129)
… Audit Objective Determine whether Bellmore Union Free School District (District) officials approved, supported and … increased the risk that employees may have been paid for unnecessary overtime. We reviewed 169 overtime request …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/bellmore-union-free-school-district-payroll-2023m-129Town of Putnam – Accounting Records and Reports (2022M-188)
town, putnam, audit, records, reports
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/putnam-town-2022-188.pdfTown of Springfield – Accounting Records and Reports (2020M-175)
Determine whether the Town of Springfield’s (Town) Supervisor maintained complete, accurate and timely accounting records and reports.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/springfield-2020-175.pdfTown of Ephratah – Accounting Records and Reports (2022M-138)
Determine whether the Town of Ephratah (Town) Town Supervisor (Supervisor) maintained complete, accurate and timely financial records and reports.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/ephratah-town-2022-138.pdfAccounting and Reporting Update: GASB Statement 84 - Fiduciary Activities
GASB Statement 84 – Fiduciary Activities Webinar Presentation
https://www.osc.ny.gov/files/local-government/academy/pdf/accounting-reporting-update-gasb-84-presentation-01-19-21.pdfCity of Rensselaer - Accounting Records and Reports (2023M-26)
Determine whether City of Rensselaer (City) officials maintained complete, accurate and timely accounting records and reports to allow the Common Council (Council) to effectively manage financial operations and capital projects.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/rensselaer-city-2023-26.pdfVillage of Nelliston - Payroll and Accounting Records (2018M-162)
Determine if salaries/wages were accurately paid, if leave accruals were adequately monitored and if the Clerk-Treasurer maintained complete financial records.
https://www.osc.ny.gov/files/local-government/audits/pdf/nelliston.pdfCenter Moriches Free Public Library – Budgeting and Cash Receipts (2013M-378)
… Library’s budgeting practices and cash receipts procedures for the period July 1, 2012 through July 31, 2013. Background The Center Moriches Free Public Library is a school district library located in Suffolk County and is governed by …
https://www.osc.ny.gov/local-government/audits/library/2014/04/18/center-moriches-free-public-library-budgeting-and-cash-receipts-2013m-378Opinion 2001-8
… -- Establishment (within area of former fire protection district) -- Taxes (setting of lower rate for owners of multiple parcels) FIRE PROTECTION DISTRICTS -- … collected (Town Law §181[1]; see also Town Law §§105; 115; Real Property Tax Law §900). Thus, as a rule, fire district …
https://www.osc.ny.gov/legal-opinions/opinion-2001-8Unadilla Valley Central School District – Special Education Services (2016M-47)
… The purpose of our audit was to determine whether the District provided special education services in a … 2013 through June 30, 2015. Background The Unadilla Valley Central School District is located in 10 towns in Chenango, Otsego …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/unadilla-valley-central-school-district-special-education-services-2016mWeedsport Central School District – Payroll (2021M-179)
Determine whether the compensation paid to Weedsport Central School District (District) administrators and business office personnel was accurate and had adequate supporting documentation.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/weedsport-2021-179.pdfWest Seneca Central School District - Community Education (2019M-241)
Determine whether the Board and District officials provided adequate oversight to help ensure that community education program fees were properly accounted for.
https://www.osc.ny.gov/files/local-government/audits/pdf/west-seneca-2019-241.pdfTown of Bovina - Records and Reports (2019M-200)
Determine whether the Supervisor maintained complete, accurate and timely accounting records and reports.
https://www.osc.ny.gov/files/local-government/audits/pdf/bovina-2019-200.pdfState Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits were issued. Broadalbin-Perth Central School … were not adequately safeguarded or properly accounted for. District officials did not provide adequate oversight of …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-audits-0Opinion 91-16
… of publication of a notice of unredeemed lands pursuant to the Real Property Tax Law is based upon the actual line … matter, the newspaper publishing such notice is entitled to the additional per line charge allowed by statute. You ask … charge for a notice of unredeemed lands published pursuant to Real Property Tax Law, §1014 should be calculated on the …
https://www.osc.ny.gov/legal-opinions/opinion-91-16Town of Palermo - Timeliness of the Supervisor’s Records and Reports (2020M-67)
Determine whether the Town Supervisor maintained up-to-date accounting records and reports.
https://www.osc.ny.gov/files/local-government/audits/pdf/palermo-2020-67.pdfDiNapoli Announces State Contract and Payment Actions for July 2015
… to provide current information about the number and types of contracts and payments by the state. This builds on his … for the NYS Deferred Compensation Plan. State Education Department $3.9 million with … $12,000 for 100 property tax freeze credits. Department of Corrections and Community Supervision $496,000 to Center for …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-announces-state-contract-and-payment-actions-july-2015Berne-Knox-Westerlo Central School District - Monthly Records and Reports (2018M-82)
… Manager should ensure detailed budget to actual reports for revenue and expenditures are provided to the Board each … are presented to the Board in a timely manner. District officials generally agreed with our recommendations … to initiate corrective action. … BerneKnoxWesterlo Central School District Monthly Records and Reports 2018M82 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/20/berne-knox-westerlo-central-school-district-monthly-records-and-reportsState Contract and Payment Actions in September
… Inc. for the New York State Health Insurance Program (NYSHIP) Mental Health and Substance Abuse Program. Empire …
https://www.osc.ny.gov/press/releases/2018/11/state-contract-and-payment-actions-september