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Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … 50,000 state contracts, visit http://www.openbooknewyork.com/ . The easy-to-use website was created by Comptroller …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-auditsDual Employment
… Purpose To determine whether Office of Mental Health (OMH) employees who are dually employed at other State or City agencies are … 1, 2009 through July 25, 2012. Background OMH's mission is to promote the mental health and well-being of all New … To determine whether Office of Mental Health OMH employees …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employment-0City of Beacon – Internal Controls Over Cash Receipts and Information Technology (2012M-224)
… to May 31, 2012. Background The City of Beacon is located in Dutchess County, and has a population of approximately … controls over the cash receipt function from waste water, park and recreation, or building permit fees. Invoices for … the Clerk. Internal controls over the issuance of parking tickets were not established to provide reasonable assurance …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/city-beacon-internal-controls-over-cash-receipts-and-information-technology-2012mState Comptroller DiNapoli Releases School Audits
… district's budgets included appropriated fund balance that was not used as planned to fund operations. As a result, the … the extra-classroom activity funds cash receipts process was administered in accordance with guidelines. Tapestry …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-school-audits-0CUNY Bulletin No. CU-310
… Purpose To explain processing of the Prepaid Legal Service Benefit for tax purposes for the 2007 calendar year. Affected … 2007 OSC Actions OSC will automatically apply the Prepaid Legal Service Benefit for the 2007 calendar year. Listed … This bulletin explains processing of the Prepaid Legal Service Benefit for tax purposes for the 2007 calendar …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-310-prepaid-legal-service-benefit-cuny-employeesComptroller DiNapoli Releases School Audits
… Central School District , Hamilton-Fulton-Montgomery BOCES , Marion Central School District and the Valley Stream Central High School District . “In an … Board of Cooperative Educational Services – Procurement BOCES officials established effective procedures that ensured …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-releases-school-audits-0Westford Fire District – Internal Controls Over Financial Operations (2013M-270)
… Purpose of Audit The purpose of our audit was to determine whether District controls are adequate to ensure that financial activity is properly recorded and … moneys are safeguarded for the period January 1, 2012 to August 1, 2013. Background The District is a district …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/westford-fire-district-internal-controls-over-financial-operations-2013mStory Place Preschool, Inc. – Compliance With the Reimbursable Cost Manual
… located in Castleton, New York. Story Place offers a range of services and programs, including preschool special … to children with disabilities from birth to five years of age. Story Place is reimbursed for preschool special … tuition reimbursement rates. Remind Story Place officials of the pertinent SED guidelines that relate to the …
https://www.osc.ny.gov/state-agencies/audits/2015/12/29/story-place-preschool-inc-compliance-reimbursable-cost-manualState Agencies Bulletin No. 1165
… Employee Retirement System (ERS) to reduce 5 days worked for BU 21 employees identified as eligible for the Deficit Reduction Plan for the Administration paychecks dated June 20, 2012 and the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1165-2011-2012-days-worked-adjustment-bargaining-unit-21County of Franklin Solid Waste Management Authority – Solid Waste and Recycling Charges and Host Community Fees (2016M-418)
… year were approximately $6.1 million. Key Findings The cash handling procedures policy to provide guidance for employees involved in the billing and collection of solid waste and recycling … the reasons for these transactions. For 20 percent of the daily collections reviewed, the amount of collections …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/12/29/county-franklin-solid-waste-management-authority-solid-waste-and20-Year Benefit (Section 384-d) – Special 20- and 25-Year Plans
… with 20 or more years of creditable service, regardless of age. “Creditable service” is: Service as a firefighter or … is not available to Tier 3 members. The Benefit With at least 20 years of creditable service, your pension will be 50 percent of your FAE. If you retire at age 62, with less …
https://www.osc.ny.gov/retirement/publications/1517/20-year-benefit-section-384-dState Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of Brookfield … New York State Comptroller Thomas P DiNapoli today announced his office completed audits of Brookfield …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-releases-school-auditsState Police Bulletin No. SP-133
… Purpose To inform the Division of State Police of OSC’s automatic processing of the movement of Command Pay and Premium Overtime to base … To inform the Division of State Police of OSCs automatic processing of the movement of Command Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-133-movement-command-pay-and-premium-overtime-base-salary-state-policeState Comptroller DiNapoli Releases School Audits
… balances totaling approximately $10 million. The district was authorized to establish the health insurance reserve fund … visit Open Book New York . The easy-to-use website was created to promote transparency in government and provide …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-school-audits-0City of Corning – Misappropriation of Finance Department Cash Receipts (2014M-140)
… evaluate the Department’s cash receipt collection process for the period July 1, 2012 through March 27, 2014. … The Finance Department, which manages and accounts for the City’s financial resources, reported cash receipt collections of approximately $4.6 million for the 2012-13 fiscal year. Key Findings Because City …
https://www.osc.ny.gov/local-government/audits/city/2014/08/13/city-corning-misappropriation-finance-department-cash-receipts-2014m-140City of Batavia – Awarding Contracts for Goods and Services (2013M-296)
… of our audit was to review the City’s purchasing process for the period April 1, 2012 through September 6, 2013. … or indicate the selection basis, such as using requests for proposals (RFPs), when procuring professional services. … four vendors totaled $260,987 during our audit period for: legal services ($131,257), insurance ($73,699), …
https://www.osc.ny.gov/local-government/audits/city/2014/01/24/city-batavia-awarding-contracts-goods-and-services-2013m-296Saugerties Central School District – Extra-Classroom Activities (2017M-77)
… officials’ management of extra-classroom activities for the period July 1, 2015 through December 31, 2016. … collections or remitting them to the central treasurers in a timely manner. Student treasurers did not always use … source, date, amount and purpose of collections, such as a daily sales report. Monitor all club sales subject to sales …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/14/saugerties-central-school-district-extra-classroom-activities-2017m-77Opinion 91-22
… that bear on the issues discussed in the opinion. FIRE COMPANY -- Fire Police Squad (authority to incorporate as separate not-for-profit corporation) FIRE PROTECTION AND PREVENTION -- Fire Police Squad … Whether a fire police squad may separately incorporate as a …
https://www.osc.ny.gov/legal-opinions/opinion-91-22Tapestry Charter School – Internal Controls Over Credit and Debit Cards (2013M-271)
… audit was to examine the School’s internal controls over credit and debit card use for the period July 1, 2011, to … approximately $10 million. Key Findings While the School’s credit card policy adequately addresses many control … accounts may be established, limit the number of credit cards to be issued, and address to whom the cards may be …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/tapestry-charter-school-internal-controls-over-credit-and-debit-cardsKing Center Charter School – Purchasing (2013M-215)
… Audit The purpose of our audit was to examine the School’s purchasing process for the period July 1, 2011, through July 12, 2013. … provide appropriate guidance as to when written or verbal price quotes should be obtained and when items must be …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/king-center-charter-school-purchasing-2013m-215