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Village of Horseheads – Claims Auditing and Disbursements (2023M-134)
… non-payroll disbursements. Key Findings Based on our sample of $1.1 million in claims and disbursements reviewed, … totaling $44,547. Ensure the Village’s procurement policy was followed for three purchases totaling $19,179. … documentation to support compliance with the Board policy requiring competition when procuring goods and …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-claims-auditing-and-disbursements-2023m-134Village of Islandia – Overtime (2023M-121)
… period. Village officials and the Building Inspector had no documentation to support the hours that resulted in …
https://www.osc.ny.gov/local-government/audits/village/2024/02/09/village-islandia-overtime-2023m-121Town of Lincoln - Town Clerk (2023M-31)
… Town officials found $622 in cash in her office with no supporting records showing the source of the funds. Record …
https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-town-clerk-2023m-31Wayne Central School District – Financial Management (2012M-229)
Wayne Central School District Financial Management 2012M229
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/wayne-central-school-district-financial-management-2012m-229North Colonie Central School District – Claims Processing (2013M-9)
… The Board adopted claims processing policies which require all claims to be audited prior to payment except for certain … District policy requires the claims auditor to ensure that all claims are properly authorized, itemized, supported and … prior to payment. We randomly selected 45 claims from all funds totaling $60,051 during our audit period and tested …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/29/north-colonie-central-school-district-claims-processing-2013m-9City of Amsterdam – Recreation Department (2023M-29)
… report – pdf] Audit Objective Determine whether the City of Amsterdam (City) Recreation Director (Director) maintained … that not all collections were remitted to the Treasurer’s office . For example: The total projected fees for the … program were $12,014; only $5,213 was collected, resulting in a projected revenue shortage of $6,801 for the summer …
https://www.osc.ny.gov/local-government/audits/city/2023/07/21/city-amsterdam-recreation-department-2023m-29Town of Wayne – Justice Court (2013M-52)
… Purpose of Audit The purpose of our audit was to examine the … August 31, 2012. Background The Town of Wayne is located in Steuben County and has a population of approximately … operations, resulting in a $2,910 shortage in the Justice’s account. The Justice did not prepare monthly bank …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-wayne-justice-court-2013m-52Jefferson County – Court and Trust Funds (2022-C&T-6)
… made pursuant to court orders commonly involve surplus money from foreclosures and contract disputes resulting in a … provide the depository (bank used to hold court and trust money) with an itemized list of each court action and other …
https://www.osc.ny.gov/local-government/audits/county/2022/11/23/jefferson-county-court-and-trust-funds-2022-ct-6DiNapoli to Audit Hempstead IDA, Valley Stream School District in Wake of Controversial Development Project
… Free School District 30. The audits will be conducted in response to multiple requests his office received related to approval of the Green Acres Mall project in Hempstead. “The Green Acres project has drawn noticeable … of their constituents to the attention of my office. As a result, our auditors determined there were sufficient …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-audit-hempstead-ida-valley-stream-school-district-wake-controversial-development-projectLife Changes: What If I Work After Retirement?
… includes all earnings for the calendar year, including money or retroactive payments earned in the calendar year but … way to review your benefits and conduct transactions in real time. In many cases, you’ll be able to use Retirement …
https://www.osc.ny.gov/retirement/publications/life-changes-what-if-i-work-after-retirementDivision of Housing and Community Renewal Bulletin No. DH-49
… the agreement between the State and Rent Regulation Services Unit (RRSU) and provides for a new Longevity Lump …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-49-october-2010-rent-regulation-services-unit-rrsuState Agencies Bulletin No. 1009
… Service Employees Association (CSEA) and provides for a new Longevity Lump Sum payment beginning October 2010. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1009-october-2010-civil-service-employees-association-csea-longevity-lumpOpinion 2002-2
… (service credit after entitlement age); (voluntary waiver of right to begin receiving award at entitlement age) … statutory and even constitutional rights unless such waiver would violate public policy" ( Rosen v New York City … (compare Retirement and Social Security Law §§101[a], 211, 212), and in light of the statutory purpose of retaining …
https://www.osc.ny.gov/legal-opinions/opinion-2002-2Opinion 2002-2
… (service credit after entitlement age); (voluntary waiver of right to begin receiving award at entitlement age) … statutory and even constitutional rights unless such waiver would violate public policy" ( Rosen v New York City … (compare Retirement and Social Security Law §§101[a], 211, 212), and in light of the statutory purpose of retaining …
https://www.osc.ny.gov/legal-opinions/opinion-2002-2-0State Agencies Bulletin No. 972
… the date the report is run (approximately March 1, 2010). It will be available the second week of March, 2010. Agencies …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/972-april-2010-public-employees-federation-pef-longevity-lump-sum-paymentOpinion 98-1
Whether the county may enter into a contract without competitive bidding pursuant to the authority set forth in General Municipal Law 99r
https://www.osc.ny.gov/legal-opinions/opinion-98-1Opinion 92-43
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- … The governing board also must solicit comments on the policies and procedures from officers involved in the …
https://www.osc.ny.gov/legal-opinions/opinion-92-43City of Hudson – Internal Controls Over Cash Receipts (2013M-102)
… 13, 2012. Background The City of Hudson is located in Columbia County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/city/2013/06/28/city-hudson-internal-controls-over-cash-receipts-2013m-102Enforcement of the Mitchell-Lama Surcharge Provisions (Follow-Up)
… DHCR is several years behind in generating the match between tenants’ self-reported information and their … At the time of our review in 2017, DHCR’s most recent match was for 2012. Further, the Private Housing Finance Law …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/enforcement-mitchell-lama-surcharge-provisions-followMinimum Qualifications - Auditors
… The Comptroller’s Office is dedicated to attracting bright, capable individuals who will bring energy and commitment to its auditing programs. To begin a career with the New York State Comptroller’s …
https://www.osc.ny.gov/jobs/qualifications-auditors