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Internal Controls
A good internal control system is necessary to assist local officials in meeting all their responsibilities.
Executive Order - Minority/Women-Owned Business Enterprise Procurements
All appropriate OSC employees will take steps to facilitate the fullest possible utilization of M/WBEs.
https://www.osc.ny.gov/files/procurement/pdf/executive-order-mwbe.pdfDiNapoli Finds Opportunities for Improved NYPD Hate Crimes Reporting
… as a city – and the NYPD will do everything possible to stop these types of crimes, whether the hatred is based on …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-finds-opportunities-improved-nypd-hate-crimes-reportingXII.7.C Reprocessing an OSC Denied Voucher – XII. Expenditures
… either reject the voucher without reversing funding, or deny and delete the voucher, which reverses the funding. The …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7c-reprocessing-osc-denied-voucherNew York’s Economy and Finances in the COVID-19 Era
… Subscribe for Latest Updates The State Comptroller’s office is committed to keeping New … difficult choices for policy makers if the State does not receive significant additional relief from the … website , including county by county self-response rates and self-response rates by neighborhood in New York …
https://www.osc.ny.gov/reports/covid-19-september-16-2020Auditing Travel/Conference Claims – Travel and Conference Expense Management
… The audit of travel and conference claims is required by law and is an … should ask may differ slightly between different types of local governments and school districts. However, the … described below should be included in every examination of travel claims. 10 Was the travel approved? There should be …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/auditing-travelconference-claimsOpinion 88-52
… of directors of a not-for-profit corporation which intends to purchase real property held by the county for the college … the interest would not be prohibited. This is in reply to your letter concerning the proposed sale to a not-for-profit corporation of real property held by the …
https://www.osc.ny.gov/legal-opinions/opinion-88-52Crown Point Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-26)
… Central School District (District) used District resources to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff. Key Findings The District did not provide mental health training as required to all staff …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/crown-point-central-school-district-mental-health-training-component-newXV.2 Fiscal Year Period – XV. End of Year
… The Fiscal Year period in the Statewide Financial System (SFS) is April 1 – March 31, the State Fiscal Year, for all Business Units, including those which operate …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv2-fiscal-year-periodOpinion 90-9
… added). We are aware of no authority in the Village Law for a village board of trustees, by resolution, to limit the … balance of an appropriation, from the appropriation for contingencies, from unappropriated cash surplus or … powers, duties and functions as it shall deem necessary for effectuating or administering the board of trustees' …
https://www.osc.ny.gov/legal-opinions/opinion-90-9Nassau County – Consumer Protection: Accuracy of Weights and Measures (S9-24-9)
… are at increased risk of paying more than necessary for goods and services. Specifically: 118 of 395 devices that …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/nassau-county-consumer-protection-accuracy-weights-and-measures-s9-24-9Village of Madison - Collections (2023M-160)
Determine whether the Village of Madison (Village) Clerk-Treasurer recorded and deposited all collections accurately and timely.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/madison-village-2023-160.pdfTown of Guilford - Justice Court Accountability (2018M-248)
Determine whether all money held by the Justice Court are identifiable and disbursed to appropriate parties.
https://www.osc.ny.gov/files/local-government/audits/pdf/guilford-jc-2018-248.pdfComptroller’s Fiscal Update: State Fiscal Year 2017-18 Receipts and Disbursements Through the Mid-Year, October 2017
Receipts from All Governmental Funds totaled $76.6 billion through the first half of the fiscal year.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-update-midyear-2017-18.pdfLynbrook Union Free School District – Medicaid Reimbursements (2022M-81)
… District (District) officials ensured students received all services from their individualized education programs … Key Findings Officials did not ensure students received all services from their IEPs or that all Medicaid-eligible services provided were properly filed …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/lynbrook-union-free-school-district-medicaid-reimbursements-2022m-81IX.10.B Federal Treasury Offset Program (TOP) Background – IX. Federal Grants
… All New York State agencies are required to provide the state's Federal Employer Identification Number (FEIN) (also known as the Taxpayer …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix10b-federal-treasury-offset-program-top-backgroundOrange County – Consumer Protection: Accuracy of Weights and Measures (S9-24-5)
… and Measures (Department) completed required testing of all weighing and measuring devices used to price goods and … of Weights and Measures (Director) did not complete all required testing of weighing and measuring devices or … inventory and investigation records as required by New York State Department of Agriculture and Markets …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/orange-county-consumer-protection-accuracy-weights-and-measures-s9-24-5Seneca County – Consumer Protection: Accuracy of Weights and Measures (S9-24-2)
… and Measures (Department) completed required testing of all weighing and measuring devices used to price goods and … of Weights and Measures (Director) did not complete all required testing of weighing and measuring devices or … list of businesses or update the inventory of devices. All six complaints did not include documentation to show the …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/seneca-county-consumer-protection-accuracy-weights-and-measures-s9-24-2Niagara County – Consumer Protection: Accuracy of Weights and Measures (S9-24-6)
… testing of all weighing and measuring devices used to price goods and whether complete records were maintained. … not inspected as required. There was no system in place to maintain a complete and accurate master list of businesses … testing of all weighing and measuring devices used to price goods and whether complete records were maintained …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/niagara-county-consumer-protection-accuracy-weights-and-measures-s9-24-6Washington County – Consumer Protection: Accuracy of Weights and Measures (S9-24-4)
… testing of all weighing and measuring devices used to price goods and whether complete records were maintained. … not inspected as required. There was no system in place to maintain a complete and accurate master list of businesses … officials agreed with our findings and indicated they plan to initiate corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/washington-county-consumer-protection-accuracy-weights-and-measures-s9-24-4