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Afton Fire Company Emergency Squad – Internal Controls Over Financial Operations (2013M-275)
… Purpose of Audit The purpose of our audit was to determine whether Company controls are … monthly written reports which reflect the most up-to date financial information. Stop contracting with its current …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/03/afton-fire-company-emergency-squad-internal-controls-over-financialLocal Sales Tax Collections Up 19% in 2021
… annual increase on record after a historic low in 2020 when local sales tax collections declined by 10%. Annual … in 2021 as the economy rebounded from the pandemic, some of that growth is attributed to inflation, which was the … third quarter (27.9%) and fourth quarter (26.3%) of 2021 when compared to 2020. Collections only grew 14.2% and 12.8% …
https://www.osc.ny.gov/press/releases/2022/02/local-sales-tax-collections-19-percent-2021Contract Award and Performance
… efforts focused on research and development with the goal of reducing the State’s petroleum consumption. NYSERDA’s … (Manual) that established procurement guidelines to follow when awarding contracts. According to the Manual, the two … (related to four contracts) to certain contractors when there were nine additional contractors pre-qualified for …
https://www.osc.ny.gov/state-agencies/audits/2014/12/22/contract-award-and-performanceAudit Recommends Improvements to NFTA Capital Planning
… Almost 20 percent of the Niagara Frontier Transportation Authority’s (NFTA) assets are not in a state of good repair and it is unclear how the authority … costs and benefits, and availability of funding. When examining the capital plan projects for FY 2016, …
https://www.osc.ny.gov/press/releases/2016/04/audit-recommends-improvements-nfta-capital-planningDiNapoli: Former Vernon Center Fire Department Treasurer Arrested for Stealing Over $300,000
… A former Treasurer of the Vernon Center Fire Department was arrested for … community for his own financial benefit,” DiNapoli said. “I thank District Attorney Carville and the New York State … the Vernon Center Fire Department members and the public when he used his position to steal funds that were meant to …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-former-vernon-center-fire-department-treasurer-arrested-stealing-over-300000DiNapoli: State's Financial Hole Deepens, Tax Revenues Trail $3.2 Billion in 2020
… Cash Report for August. DiNapoli noted state tax receipts of $4.3 billion in August were $309.3 million above the latest projections by the state Division of Budget (DOB), but $219.1 million below collections in … million, or 6.4 percent, lower than last year. Year to date collections were $1.6 billion, or 6.7 percent, lower …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-states-financial-hole-deepens-tax-revenues-trail-32-billion-2020Opinion 95-10
… This opinion represents the views of the Office of the State Comptroller at the time it was … the opinion. CEMETERIES -- Public Burial Grounds (duty of town to erect fences around certain cemeteries and burial … 384 NYS2d 441; see also McKinney's Consolidated Laws of NY, Book 1, Statutes §94). Since section 291 does not define …
https://www.osc.ny.gov/legal-opinions/opinion-95-10Wantagh Union Free School District – Financial Condition (2016M-363)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Wantagh Union Free School District is located in the Town of Hempstead, Nassau County. The District, which operates … to finance operations because of operating surpluses. When adding back unused appropriated fund balance, the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/wantagh-union-free-school-district-financial-condition-2016m-363New Hartford Central School District – Procurement (2016M-153)
… Purpose of Audit The purpose of our audit was to examine the District’s procurement … Hartford Central School District is located in the Towns of New Hartford, Paris and Kirkland in Oneida County and the … Update the procurement policy to clearly identify when and how District officials will seek competition for …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/new-hartford-central-school-district-procurement-2016m-153Berkshire Union Free School District – Financial Condition (2015M-310)
… of the Berkshire Farm Center in the Town of Canaan, Columbia County. The District, which operates two schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/berkshire-union-free-school-district-financial-condition-2015m-310Hilton Central School District – Payroll and Leave Accruals (2016M-220)
… Purpose of Audit The purpose of our audit was to review the District’s payroll and leave … Require employees to recertify or resubmit time sheets when they need to be adjusted because of an error. Perform …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/hilton-central-school-district-payroll-and-leave-accruals-2016m-220Details About the Audit Process
… and equitably. The audit process is an integral part of providing an independent, objective, nonpartisan … and conclusions with appropriate auditee officials when they have completed their work. This will likely be done … What Happens If We Don’t Receive Your Response? If you do not submit a response to the draft report, we will release …
https://www.osc.ny.gov/state-agencies/audits/details-about-audit-processHartford Central School District – Cafeteria Collections (2018M-10)
… Purpose of Audit The purpose of our audit was to determine whether cafeteria collections … were not properly recorded. We identified four instances when cafeteria collections totaling $250 were not deposited …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/hartford-central-school-district-cafeteria-collections-2018m-10Elmwood Village Charter School – Building Acquisition (2017M-237)
… Purpose of Audit The purpose of our audit was to determine whether the Board and School … a thorough site selection review and cost-benefit analysis when selecting a building. The Board did not pay a reasonable …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/16/elmwood-village-charter-school-building-acquisition-2017m-237Greenburgh Eleven Union Free School District – Financial Condition (2015M-194)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … balance throughout the year and take corrective action, when necessary. Reconcile the individual accounts to the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/greenburgh-eleven-union-free-school-district-financial-condition-2015mState Agencies Bulletin No. 845
… independent contractor. Simultaneously with the issuance of this Bulletin, the Office of the State Comptroller (OSC) … benefits of employment (such as health insurance and retirement) to an individual who is not entitled to these … determination must be undertaken in all cases where (i) your agency makes recurring payments to an individual for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/845-agency-compliance-internal-revenue-service-irs-policy-regarding-workerPayroll Improvement Project Bulletin No. PIP-003.1
… Purpose The purpose of this bulletin is to notify agencies of the process for … designated for migration. * A bulletin will be issued when the updated Query Data Dictionary is available. Agency … of a prefix, the existing descriptive name, and a suffix, i.e.: Prefix Q92_ – The prefix, including the underscore, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-0031-payroll-improvement-project-ps-query-updates-andEllicottville Central School District - Information Technology (2019M-14)
… IT security awareness training. Provide adequate oversight of employee Internet use to ensure it complies with Board …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/ellicottville-central-school-district-information-technology-2019m-14Opinion 2002-6
… no longer represent those views if, among other things, there have been subsequent court cases or statutory … occupied for part of the year on) HIGHWAY LAW §205-a: A town highway may not be designated as a seasonal limited … highway at the request of adjacent property owners. This is in response to your inquiry with regard to the designation …
https://www.osc.ny.gov/legal-opinions/opinion-2002-6