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DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 150,000 … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-releases-municipal-auditsOpinion 2002-4
… opinion. CONSTITUTIONAL LAW -- Gifts and Loans (authority to use town monies to dredge a privately-owned channel); (authority to utilize the services of the town highway department to … and utilize the services of the town highway department to dredge a navigable channel located within the town …
https://www.osc.ny.gov/legal-opinions/opinion-2002-4Opinion 90-36
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … on October 16, 1875, bearing that date. As there were no funds in the bank to pay the checks, the agent and the tax … drawn on a bank and payable on demand (Uniform Commercial Code [UCC], §3-104[2][b]), a postdated check is not payable …
https://www.osc.ny.gov/legal-opinions/opinion-90-36Opinion 88-30
… to a district water system in the proper exercise of its police powers. (2) The costs of establishing and operating … charge upon all the properties in the district. This is in response to your inquiry concerning the authority of a town … stated as follows: "It is the commonest exercise of the police power of a state or city to provide for a system of …
https://www.osc.ny.gov/legal-opinions/opinion-88-30Opinion 89-19
… State Department of Social Services (DSS) in an Article 78 proceeding. The Court held that since the local … by the State Commissioner of DSS pursuant to Article 78 of the CPLR, unless otherwise precluded by Federal law …
https://www.osc.ny.gov/legal-opinions/opinion-89-19Travel Advisory No. 3
… their official station and their home, they are considered in travel status and are eligible for reimbursement of travel … accordance with this Travel Manual. Unused Common Carrier Tickets In the event that an employee purchases common … report with the rental car vendor. Reference: To view all updated information, please see the OSC Travel Manual . …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/3-travel-manual-updateState Agencies Bulletin No. 1522
… fringe benefits such as the Certification, Licensure and Exam Fee Reimbursement are considered taxable income. … in the PEF or CSEA Certification, Licensure and Exam Fee Reimbursement Program Effective Date(s) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1522-certification-licensure-and-exam-fee-reimbursement-clefr-2016State Agencies Bulletin No. 1436
… fringe benefits such as the Certification, Licensure and Exam Fee Reimbursement are considered taxable income. … in the PEF or CSEA Certification, Licensure and Exam Fee Reimbursement Program Effective Date(s) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1436-certification-licensure-and-exam-fee-reimbursement-clefr-2015South Byron Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-155)
… governing the use of credit cards. Company officials do not ensure that invoices for all credit card purchases are … activity is properly recorded and reported and that Com …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/south-byron-volunteer-fire-company-inc-internal-controls-over-financialDelevan Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-345)
… Fire Company provides services for the Village of Delevan in Cattaraugus County. The Company is operated in accordance with its by-laws which stipulate that a Board … to the Board. These reports should be recorded in the Company minutes. Receive and maintain custody of all …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/26/delevan-volunteer-fire-company-inc-internal-controls-over-financialCayuga County Community College – Information Technology (2013M-291)
… of New York (SUNY) system, and is governed by a 10-member Board of Trustees (Board) which comprises nine appointed members and a student … for five installed software programs that required licensing. Software was found on one computer that was not …
https://www.osc.ny.gov/local-government/audits/community-college/2014/03/14/cayuga-county-community-college-information-technology-2013m-291Mount Vernon Industrial Development Agency – Project Approval and Monitoring (2013M-364)
… Purpose of Audit The purpose of our audit was to determine if the … and the health, general prosperity and economic welfare of the community. Key Findings Officials did not … Project documents, such as signed leases, and one project application were not on file. Officials did not adequately …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/04/18/mount-vernon-industrial-development-agency-project-approvalState Agencies Bulletin No. 1106
… fringe benefits such as the Certification, Licensure and Exam Fee Reimbursement are considered taxable income. … in the PEF, M/C or CSEA Certification, Licensure and Exam Fee Reimbursement Program Effective Date(s) Institution …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1106-certification-licensure-and-exam-fee-reimbursement-clefr-2011State Agencies Bulletin No. 1200
… fringe benefits such as the Certification, Licensure and Exam Fee Reimbursement are considered taxable income. … in the PEF, M/C or CSEA Certification, Licensure and Exam Fee Reimbursement Program Effective Date(s) Institution …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1200-certification-licensure-and-exam-fee-reimbursement-clefr-2012East Bloomfield-Holcomb Fire Department – Financial Operations (2017M-160)
… The Treasurer did not provide monthly bank statements or reconciliations to the Board. The Treasurer did not … budget-to-actual comparisons for revenues and expenses or profit and loss statements. Key Recommendations Consider …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/17/east-bloomfield-holcomb-fire-department-financial-operationsVillage of West Hampton Dunes – Financial Operations (2013M-390)
… through December 31, 2012. Background The Village of West Hampton Dunes is located in the Town of Southampton in … Village of West Hampton Dunes Financial Operations 2013M390 …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-west-hampton-dunes-financial-operations-2013m-390City of Olean – Budget Review (B1-15-2)
… their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations …
https://www.osc.ny.gov/local-government/audits/city/2015/03/13/city-olean-budget-review-b1-15-2Management of General School Funds (Follow-Up)
… that the New York City Department of Education’s (DoE) John F. Kennedy High School (Kennedy) had poor controls over … of Interest New York City Department of Education: John F. Kennedy Education Campus – Management of General …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/management-general-school-funds-followFonda-Fultonville Central School District – Payroll (2015M-118)
… Purpose of Audit The purpose of our audit was to examine the District’s payroll process …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/fonda-fultonville-central-school-district-payroll-2015m-118North Merrick Union Free School District – Treasurer’s Duties (2013M-366)
… authorized to sign checks in the Treasurer’s absence and, in fact, signed all District checks in place of the … the District Clerk to sign District checks as the primary, and sole, signatory. The Board should ensure that any …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/north-merrick-union-free-school-district-treasurers-duties-2013m-366