Search
Opinion 97-19
… of the insurance agency which was the successful bidder for the fire district's insurance business would have a … fire district business and that the firm was the agent for the fire district prior to the treasurer's election to office. For purposes of this opinion, we assume the treasurer owns 5% …
https://www.osc.ny.gov/legal-opinions/opinion-97-19Division of Housing and Community Renewal Bulletin No. DH-26
… Listing) that will list potentially eligible employees for the Merit Step payment and to provide instructions on how … the merit step becomes part of the employee’s base salary. An employee’s Geographic Pay Differential is not … One (1) complete year of service at the Job Rate of the salary grade One (1) year of service is defined as 26 pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-26-october-2007-merit-step-eligibility-informationOpinion 2000-1
… of misconduct. This is in reply to your request for our opinion concerning the payment by a village of … As a rule, a municipality may not provide legal counsel for a municipal officer or employee who is charged with a … because the defense is considered additional remuneration for services rendered (see Corning , supra ; Security , supra …
https://www.osc.ny.gov/legal-opinions/opinion-2000-1State Comptroller DiNapoli Releases Municipal Audits
… Time and Attendance Records (Suffolk County) Officials did not maintain time records for the teasurer's or secretary's … overtime or used accrued leave. When the manager was not at work, no other district official maintained this … – Board Oversight (Westchester County) The board did not provide oversight or ensure the treasurer's duties were …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases School Audits
… manage the fund balance of the general fund. As a result, the district had unrestricted fund balance in the … (6.2 percent) of the following year’s appropriations as of June 30, 2014 and reserve fund balances that increased by … times and the odometer readings entered by employees. As a result, the district cannot properly account for how much …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases School Audits
… of the Caledonia-Mumford Central School District , Genesee Valley Board of Cooperative Educational Services , Heuvelton … online bank accounts. Furthermore, both the treasurer and business manager perform online banking transactions, but …
https://www.osc.ny.gov/press/releases/2016/10/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases School Audits
… budgeted appropriations and estimated revenues with actual operating results for 2015-16 through 2017-18 and … they were paid. While all 36 claims paid appear to be for actual and necessary district expenditures, auditors found no …
https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases School Audits
… use policies, but they have not been revised for changes in technology since December 2006. The board has also not adopted policies and procedures for personal, private and sensitive information data … was not completed. As a result, the board paid more for the building than the appraised value. Islip Union Free …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-school-audits-1State Agencies Bulletin No. 1477
… during this time. Administrative agencies should not be making any changes to the Department Budget Table USA … confirmed (March 29, 2016). Institution agencies should not be making any changes to the Department Budget Table USA … the NHRP521 (Agency Back-End Splits) , the file will not be accepted during the SFS Fiscal Year end Blackout …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1477-new-york-state-payroll-system-payserv-fiscal-year-end-roll-overSchenectady County Industrial Development Agency – Project Approval and Monitoring (2014M-338)
… Purpose of Audit The purpose of our audit was to review the Agency’s process for … was created in 1978, is governed by a seven-member Board of Directors appointed by the Schenectady County Legislature. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schenectady-county-industrial-development-agency-projectGeorgetown Fire District – Board Oversight (2014M-264)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of the District’s financial operations for the period January …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/georgetown-fire-district-board-oversight-2014m-264North Amityville Fire Company, Inc. – Cash Disbursements (2022M-163)
… of Governors (Board) ensured that cash disbursements were for appropriate Company purposes and supported. Key Findings … The Board did not ensure that all cash disbursements were for appropriate Company purposes or supported. Of the $3.6 … $653,480 and found disbursements totaling $585,792 were for inappropriate purchases and/or not supported. Examples of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/04/28/north-amityville-fire-company-inc-cash-disbursements-2022m-163Town of Owego – Shared Services Facility Capital Project (2022M-42)
… finance shortfalls. Prepare, approve and monitor budgets for each capital project and amend as needed. Approve all …
https://www.osc.ny.gov/local-government/audits/town/2022/09/30/town-owego-shared-services-facility-capital-project-2022m-42Town of Wheatfield – Recreation Department Cash Receipts and Information Technology (2013M-200)
… internal controls over recreation department cash receipts and information technology for the period February 1, 2009, … June 5, 2013. Background The Town of Wheatfield is located in Niagara County. The Town is governed by the Town Board, … were not reviewed and approved by the Board, or recorded in the financial system. Town officials have not implemented …
https://www.osc.ny.gov/local-government/audits/town/2013/09/20/town-wheatfield-recreation-department-cash-receipts-and-information-technology-2013mRainbow Rhymes Learning Center (Follow-Up)
… Rainbow Rhymes Learning Center (Rainbow) were appropriate and adequately supported. We found that Rainbow claimed … payments to Rainbow which we did not include in our audit; and develop and implement a monitoring system to ensure that …
https://www.osc.ny.gov/state-agencies/audits/2013/06/27/rainbow-rhymes-learning-center-followCattaraugus-Little Valley Central School District – Financial Management (2022M-23)
… $227,000 which can fund average unemployment expenditures for 78 years. Did not ensure $2.2 million was properly …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/cattaraugus-little-valley-central-school-district-financial-managementTown of Shelby – Financial Management (2012M-206)
… internal controls over the Court’s financial operations for the period January 1, 2010, through September 7, 2012. … the Town Supervisor, is the legislative body responsible for overseeing the Town’s operations and finances. It is responsible for the general management and control of the Town’s …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-shelby-financial-management-2012m-206Wallkill Central School District – Claims Auditing (2023M-52)
… Audit Objective Determine whether the Wallkill Central School District (District) claims auditor ensured claims were … officials raised in their response. … audit wallkill school …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/29/wallkill-central-school-district-claims-auditing-2023m-52Village of Livonia – Board Oversight and Information Technology (2014M-221)
… financial operations and information technology controls for the period June 1, 2012 through April 15, 2014. … five-member Board of Trustees. General fund appropriations for the 2013-14 fiscal year were $835,790. Key Findings The … the Board did not consider the results of operations for the previous year when budgeting for the following year. …
https://www.osc.ny.gov/local-government/audits/village/2015/01/09/village-livonia-board-oversight-and-information-technology-2014m-221Town of Covington – Town Supervisor (2013M-371)
… 13, 2013. Background The Town of Covington is located in Wyoming County and has a population of 1,232. The Town …
https://www.osc.ny.gov/local-government/audits/town/2014/03/07/town-covington-town-supervisor-2013m-371