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City of Yonkers - Internal Controls Over Cash Collections (2018M-14)
… to the credit card vendor improperly withholding funds. Ice rink collections totaling $5,364 were unaccounted for due …
https://www.osc.ny.gov/local-government/audits/city/2019/11/22/city-yonkers-internal-controls-over-cash-collections-2018m-14Opinion 97-10
… which a contractor would build a firehouse on a concrete slab on fire district property and the fire district would … would be constructed on and affixed to a concrete slab. You state that it has been argued that, because the …
https://www.osc.ny.gov/legal-opinions/opinion-97-10Comptroller DiNapoli Releases Municipal Audits
… leave records and signing checks. Village officials do not adequately review payroll records, including the …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-municipal-auditsDiNapoli: School Districts Need to Improve Oversight of Technology Equipment
… reviewed 95,750 asset entries and found nearly 4,400 had missing or duplicated serial numbers and approximately 4,800 … assets and that asset records, at a minimum, include: the make, model and serial number; the name of the individual to whom …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-school-districts-need-improve-oversight-technology-equipmentHenry Johnson Charter School – Resident Tuition Billings and Collections (2023M-32)
… complete report – pdf] Audit Objective Determine whether Henry Johnson Charter School (School) Board of Trustees … audit charter school Henry Johnson …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/06/16/henry-johnson-charter-school-resident-tuition-billings-and-collectionsPayroll Improvement Project Bulletin No. PIP-001
… use the Master File generated from PayServ will need to make changes to their system processes. Background The … Master File in their internal systems will be required to make programmatic changes in order to process the file. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-001-changes-payserv-master-file-nhrp501-layoutOpinion 88-14
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … ABANDONED AND LOST PROPERTY -- County Sheriff (disposition of unclaimed county prisoners' property) MUNICIPAL FUNDS -- … at 28 Opns St Comp 1972 p 97 still represents the views of this Office …
https://www.osc.ny.gov/legal-opinions/opinion-88-14Opinion 88-50
… after decay, injury, dilapidation or partial destruction", while "reconstruction" means "to construct again, to rebuild, … "To repair is to restore to a sound state or to mend, while a replacement connotes a substitution. A repair is an …
https://www.osc.ny.gov/legal-opinions/opinion-88-50Schalmont Central School District – Financial Condition Management (2018M-15)
… of Rotterdam, Princetown and Duanesburg in Schenectady County, the Town of Guilderland in Albany County and the Town of Florida in Montgomery County. The Board of Education is responsible for …
https://www.osc.ny.gov/local-government/audits/school-district/2018/04/13/schalmont-central-school-district-financial-condition-management-2018m-15Town of Chazy – Water and Sewer District Financial Operations (2017M-42)
… October 31, 2016. Background The Town of Chazy is located in Clinton County and has a population of approximately … billed, collected and enforced. Customers were not billed in accordance with the Board-established rates, resulting in customers being underbilled by $1,703. Delinquent customer accounts did …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-chazy-water-and-sewer-district-financial-operations-2017m-42Opinion 2000-11
… the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Removal (of deputy highway superintendent appointed by town board) … OF HIGHWAYS -- Powers and Duties (removal of deputy appointed by town board) TOWN BOARD -- Powers and Duties (removal of deputy appointed by town board) TOWN LAW §32(2): A deputy …
https://www.osc.ny.gov/legal-opinions/opinion-2000-11VII.10.G Cash Advance Shortages and Overages – VII. State Revenues and Appropriated Loan Receivables
… explainable or not, should be corrected by submitting an AP voucher for reimbursement to bring the account in balance. Pursuant to Chapter XII, Section 10.E - Reporting … they are identified. It is not appropriate to wait until an investigation has been completed and/or forwarded to an …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10g-cash-advance-shortages-and-overagesPolice Property Room Inventory (2014-MS-4)
… 5, 2013. Background Law enforcement agencies receive or seize multiple forms of property which can include cash, … work. The failure to safeguard property can affect the prosecution of criminal violators as well as lead to a loss …
https://www.osc.ny.gov/local-government/audits/city/2015/02/17/police-property-room-inventory-2014-ms-4Comptroller DiNapoli Releases Municipal Audits
… does not provide adequate guidance for procurements which do not require competitive bidding. Endwell Fire District – …
https://www.osc.ny.gov/press/releases/2014/02/comptroller-dinapoli-releases-municipal-auditsXII.5.C Selecting the Appropriate Vendor and Address Sequence – XII. Expenditures
… the correct Vendor ID and the payment goes to the correct Address Sequence for the vendor’s remit-to address. The Statewide Vendor File may have multiple Vendor … the correct Vendor ID and the payment goes to the correct Address Sequence for the vendors remitto address …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5c-selecting-appropriate-vendor-and-address-sequenceOpinion 88-6
… in violation of section 113(a), the court found that, while the trust funds bore a resemblance to a retirement …
https://www.osc.ny.gov/legal-opinions/opinion-88-6Bethpage Union Free School District - Extra-Classroom Activity Funds (2019M-213)
… and disbursed. Key Findings Student treasurers and advisors failed to maintain pre-numbered tickets and … pre-numbered receipts and tickets are issued for all ECA fund events, and issue pre-numbered receipts for all collections from ECA advisors. Ensure all checks have two signatures and payments …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/07/bethpage-union-free-school-district-extra-classroom-activity-funds-2019mNew York’s Economy and Finances in the COVID-19 Era (April 16, 2021)
… with an average loan size of approximately $45,700. While just 0.5 percent of loans went to entities with 250 to … assistance (13 percent) and construction (12 percent). While both the accommodation and food services sector and the … In a press statement, Comptroller DiNapoli cautioned: “While much of the new resources may be temporary and …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-april-16-2021Examination of Penalties and Interest Payments
… NYSIF was penalized by the Workers’ Compensation Board (WCB) for late payment of medical and compensation claims. … to report late medical and compensation payments to the WCB when insurance carriers exceed the time limits established in the Law for such payments. The WCB may impose a penalty on insurance carriers for reported …
https://www.osc.ny.gov/state-agencies/audits/2018/08/01/examination-penalties-and-interest-paymentsOpinion 90-54
… address. If it is intended that the Retirement System make the actual distribution, a specific direction to that … pool known as the Common Retirement Fund, a member does not have a separate, individual account. Therefore, the … Upon a member's retirement, the Retirement System can make deductions from the pension and pay such funds to the …
https://www.osc.ny.gov/legal-opinions/opinion-90-54