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City of Amsterdam – Recreation Department (2023M-29)
… records for the beverage events . As a result, there is a substantial risk that not all collections were remitted … periodically placed in a vehicle’s glove compartment until it was brought to the Director’s home, over the weekend, … the 10-hour Italiafest and wine tasting with no record of how many people attended the event . However, based on the …
https://www.osc.ny.gov/local-government/audits/city/2023/07/21/city-amsterdam-recreation-department-2023m-29Opinion 90-26
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … such specific object or purpose". When a bond resolution is subject to referendum, the voters, therefore, are to be …
https://www.osc.ny.gov/legal-opinions/opinion-90-26Housing Trust Fund Corporation: Internal Controls and Maximization of Federal Funding for Community Development Block Grant & HOME Investment Partnerships Programs (Follow-Up)
… preserve, and protect affordable housing and increase homeownership throughout the State. HCR comprises several …
https://www.osc.ny.gov/state-agencies/audits/2024/04/11/housing-trust-fund-corporation-internal-controls-and-maximization-federal-funding-communityWyoming County Court and Trust Funds (2020-C&T-2)
… of the Treasurer for a period of three years, together with all accumulated interest, less the Treasurer’s statutory … court and trust fund register is complete and up-to-date with all actions reported as required by law. … The purpose …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2020/05/08/wyoming-county-court-and-trust-funds-2020-ct-2Seneca County Industrial Development Agency – Project Approval and Monitoring (2015M-207)
… Industrial Development Agency was created in 1973 and is the sole IDA within the County. Its mission is to "advance … year 2015, SCIDA has 33 projects, of which 30 projects have active payments in lieu of taxes agreements. Key … not well-defined or required to be documented. Therefore, it is possible that not all project applications of the same …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/12/24/seneca-county-industrial-development-agency-projectCortlandville Fire Department – Internal Controls (2014M-3)
… 8, 2013. Background The Cortlandville Fire Department is located in Cortland County. It is operated in accordance with its by-laws and governed by … by-laws. Seven electronic payments totaling $2,284 did not have adequate supporting documentation. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/21/cortlandville-fire-department-internal-controls-2014m-3V.3.D Accounts – V. Chart of Accounts (COA) Governance
… and defines the purpose of a transaction. Account is required on all transactions. Account is considered a … values, to which alphanumeric values have been assigned for easy identification. Account ranges … Request Form which can be found on SFS Secure and submit it to [email protected] . Guide to Financial Operations …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3d-accountsLowville Academy and Central School District – Financial Condition (2015M-220)
… The Lowville Academy and Central School District is located in the Towns of Denmark, Greig, Harrisburg, … Key Findings Over the last four years, District officials have overestimated expenditures and used very little of the … adequate multiyear financial and capital plans to address how they will use wind power revenues. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/lowville-academy-and-central-school-district-financial-condition-2015mState Comptroller DiNapoli Releases State Audits
… New York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued: State Education … appropriate and properly supported. Roswell Park Cancer Institute: Security Over Electronic Protected Health …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-state-audits-0Calendar Year Municipalities That Have Not Filed in Time for a FSMS Score in All Three Years 2012 - 2014
Calendar Year Municipalities That Have Not Filed in Time for a FSMS Score in All Three Years 2012 - 2014
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/pdf/persistentnonfilingmunis.pdfOpinion 2005-7
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-2005-720-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 police officer under the 20-year plan; Service as a member or … prior police service, as specified by the New York State Retirement and Social Security Law (RSSL). You must separate …
https://www.osc.ny.gov/retirement/publications/1517/20-year-benefit-section-384-dSUNY Bulletin No. SU-340
… Purpose The purpose of this bulletin is to notify the State University of New York (SUNY) Hospitals … the Budget (DOB) and to provide instructions for payments not processed automatically. Affected Employees Employees … eligible subsequent effective dated rows for employees who have a Comp Rate Code of ANN. Action/Reason code of Pay Rate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-340-reallocation-suny-teaching-and-research-center-nurseUrban Choice Charter School - Information Technology (2019M-240)
… user accounts of former employees and ensure all IT users have and use their own user accounts when accessing the …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/06/12/urban-choice-charter-school-information-technology-2019m-240Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … deposit cash receipts in a timely manner, properly account for bail money held by the court or submit the required … reports. However, the board did not adopt a budget for the fiscal years 2011-12 and 2012-13, as required by the …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-municipal-auditsSelected Aspects of Discretionary Spending
… Purpose To determine whether the State University Construction Fund’s … and properly approved. Our audit period was April 1, 2010 to December 31, 2012. Background The State University …
https://www.osc.ny.gov/state-agencies/audits/2014/09/19/selected-aspects-discretionary-spendingOpinion 90-48
… (criteria and procedure for determining responsibility) SCHOOL DISTRICTS -- Transportation Contracts (criteria and … to your letter concerning the award of a contract by a school district to a bus company for transportation of students. You …
https://www.osc.ny.gov/legal-opinions/opinion-90-48Opinion 2011-1
… reimburse the IDA on a bi-weekly basis for the IDA's gross payroll expense on account of the individuals assigned to the …
https://www.osc.ny.gov/legal-opinions/opinion-2011-1DiNapoli: State Health Department Missed $119 Million in Rebates from Drug Companies
… The state Department of Health (DOH) failed to collect nearly $120 million in available rebates over a … officials are working to fix the problems identified by my auditors to improve the rebate collection process. These …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-state-health-department-missed-119-million-rebates-drug-companiesOpinion 90-31
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … Law, §41 is a general law (Municipal Home Rule Law, §2[5]; see also 1986 Opns St Comp No. 86-6, p 10), a town may …
https://www.osc.ny.gov/legal-opinions/opinion-90-31