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Elmwood Village Charter School – Student Enrollment and Billing (2013M-174)
… area school districts for resident pupils and from certain State and Federal aid attributable to these pupils. Key …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/23/elmwood-village-charter-school-student-enrollment-and-billing-2013m-174Village of Fairport Industrial Development Agency – Board Governance (2015M-195)
… the Village of Fairport. The Agency, which was created by State legislation in 1976, is governed by a five-member Board …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/03/31/village-fairport-industrial-development-agency-boardAccounts Payable Advisory No. 71
… Financial System (SFS). On October 25, 2021, New York State will implement updates to the SFS to accommodate the … in progress.) Agency personnel should email fedrep@osc.ny.gov with questions regarding this advisory. Vendors with … 1099 should contact the SFS Help Desk at Helpdesk@sfs.ny.gov or 855-233-8363. … The Internal Revenue Service IRS …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/71-processing-payments-subject-federal-reportingConclusion – Travel and Conference Expense Management
… reimbursements are authorized. The Office of the New York State Comptroller would be pleased to assist you with any …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conclusionVillage of Allegany – Vehicle Fuel (2012M-308)
… and the Village’s procurement policy. Had the Village used State contract vendors, it could have saved approximately …
https://www.osc.ny.gov/local-government/audits/village/2014/01/31/village-allegany-vehicle-fuel-2012m-308Town of Lebanon – Justice Court (2013M-247)
… maintain an accurate listing of bail, properly report ticket dispositions to the DMV or close his bank account as …
https://www.osc.ny.gov/local-government/audits/town/2013/10/17/town-lebanon-justice-court-2013m-247Sodus Center Fire District – Board Oversight (2017M-108)
… County. The District is a district corporation of the State, distinct and separate from the Town, governed by an …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/sodus-center-fire-district-board-oversight-2017m-108Oversight of Hazardous Materials and Waste (Follow-Up)
… These weaknesses prevent proper monitoring and accounting for hazardous materials, compliance with legal requirements, … in our initial audit report addressed the development of strategies to enhance monitoring and inventory over hazardous …
https://www.osc.ny.gov/state-agencies/audits/2020/01/30/oversight-hazardous-materials-and-waste-followHuman Resource Practices (Follow-Up)
… (Report 2018-S-57 ). About the Program A part of the State University of New York (SUNY) system since 1950, …
https://www.osc.ny.gov/state-agencies/audits/2021/07/16/human-resource-practices-followOversight of Nurse Licensing (Follow-Up)
… was issued on September 29, 2017, determined whether the State Education Department (Department) independently …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/oversight-nurse-licensing-followTown of Exeter – Town Clerk/Tax Collector (2024M-15)
… in a timely manner and did not remit these collections to the Supervisor in a timely manner. Specifically, the Clerk … of the actual date of receipt. Remit real property taxes to the Town Supervisor (Supervisor) on a weekly basis, as … kept the money from being productively used or invested to earn additional revenue. Complete bank reconciliations …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-clerktax-collector-2024m-15Cheektowaga Central School District - Capital Project Management (2022M-90)
… ensure change orders were submitted timely to the New York State Education Department (SED) for approval. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/16/cheektowaga-central-school-district-capital-project-management-2022m-90Town of Ripley – Town Clerk Collections (2024M-139)
… totaling approximately $34,000. Accurately record the form of payment (cash or check) for 503 non-real property tax … receipts indicating who collected the payment or the form of payment received for 552 payments collected totaling … the Clerk deposited these collections intact (in the same form – cash or check – in which it was originally received). …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-ripley-town-clerk-collections-2024m-139Town of Perth – Conflict of Interest (2024M-142)
… in non-payroll disbursements. Key Findings A Board member was the sole proprietor of an automotive company that did business with the Town. Therefore, the Board member had a prohibited conflict of interest which means they did not follow New York State General Municipal Law (GML) Article 18 and the …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-conflict-interest-2024m-142Opinion 98-6
… OF INTEREST -- Exceptions (contracts entered into prior to election to office); (consideration of $750 or less) -- … MUNICIPAL LAW, §§800(3), 801, 802(1)(h), (2)(e), 803: A county supervisor would not have a prohibited interest in a … position. It further provides, however, that the exception does not apply to renewals of any such contract. In …
https://www.osc.ny.gov/legal-opinions/opinion-98-6SUNY Bulletin No. SU-198
… employees. Affected Employees Full-time employees in the State University Professional Services Negotiating Unit … which implemented the 2011-2016 Agreement between the State of New York and the United University Professions, … at the time of payment), under Article XI, Title A of the State University of New York Policies of the Board of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-198-500-service-award-full-time-psnu-employees-representedOpinion 94-16
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer …
https://www.osc.ny.gov/legal-opinions/opinion-94-16Opinion 2005-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … of unpaid ambulance fees) GENERAL MUNICIPAL LAW §122-b; STATE CONSTITUTION, ARTICLE VIII, §1: Towns may fix fees for … in the contract, we note that article VIII, §1 of the State Constitution prohibits gifts and loans of monies by …
https://www.osc.ny.gov/legal-opinions/opinion-2005-1Opinion 88-13
… General Municipal Law, §802 contains several exceptions for contracts which would otherwise be prohibited by section … contract. Finally, subdivision 2(a) provides an exception for interests arising as a result of stock ownership or … conflict of interest in contracts of the agency. For example, he would be deemed to have an interest in …
https://www.osc.ny.gov/legal-opinions/opinion-88-13Cost-Saving Ideas: Managing Your Travel and Conference Expenses
… for official business purposes are exempt from New York State sales tax on hotel occupancy and should provide an … at registration. This form is available on the New York State Department of Taxation and Finance website . Cash …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-managing-your-travel-and-conference-expenses