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State Police Bulletin No. SP-130
… code to be used to pay the new Expertise Pay payment. EXP (Expertise Pay SP BU62) For eligible employees who are in … in an eligible status on 11/1/10, OSC will insert a new EXP row onto the Additional Pay page with the following information: Earnings Code: EXP Effective Date: 11/01/10 OT Effective Date: 11/01/10 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-130-2010-state-police-expertise-payXVI.1 Financial Reporting Overview – XVI. Financial Reporting
… for preparing the State’s financial reports for the public and the Legislature in accordance with generally accepted … the standard-setting body for governmental accounting and financial reporting principles. From time to time, the … issue statements prescribing new or revised accounting and financial reporting requirements. This chapter will be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi1-financial-reporting-overviewCity of New Rochelle - Elevator Inspections (2018M-62)
… ensured that elevators were inspected as required by the New York State Uniform Fire Prevention and Building Code (Code) or the City of New Rochelle’s (City) local law, as applicable. Key Findings …
https://www.osc.ny.gov/local-government/audits/city/2018/11/30/city-new-rochelle-elevator-inspections-2018m-62Livingston County Probation Department – Financial Operations (2016M-404)
… inadequate computer system produced unreliable data and reports for use in monitoring and enforcing unpaid accounts. … Ensure that staff are able to produce adequate periodic reports, including reports of all cases with amounts outstanding and in arrears, …
https://www.osc.ny.gov/local-government/audits/county/2017/08/04/livingston-county-probation-department-financial-operations-2016m-404Red Creek Protective Fire Company, Inc. – Controls Over Financial Activities (2014M-271)
… December 31, 2013. Background The Red Creek Protective Fire Company is a volunteer organization located in the … Village of Red Creek, Wayne County. The Company provides fire protection and rescue services to the Village and … Red Creek Protective Fire Company Inc Controls Over Financial Activities 2014M271 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/09/red-creek-protective-fire-company-inc-controls-over-financialTown of Champion Great Bend Fire District – Internal Controls Over Financial Operations (2015M-019)
… The Town of Champion Great Bend Fire District, located in Jefferson County, is a district corporation of the State, distinct and separate … for 2015 totaled $137,792. Key Findings We found errors in the monthly budget-to-actual reports that the Treasurer …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/17/town-champion-great-bend-fire-district-internal-controls-over-financialDelevan Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-345)
… of Audit The purpose of our audit was to determine whether Company controls are adequate to ensure that financial … activity is properly recorded and reported and that Company moneys are safeguarded for the period June 1, 2012 … October 4, 2013. Background The Delevan Volunteer Fire Company provides services for the Village of Delevan in …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/26/delevan-volunteer-fire-company-inc-internal-controls-over-financialSmithtown Central School District – Capital Projects (2016M-202)
… The Board did not authorize an appropriation for a project, which prevented it from establishing the total estimated cost for the project. The Board received monthly reports from the project administrator, but they did not comply with District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/smithtown-central-school-district-capital-projects-2016m-202Comptroller DiNapoli Releases Municipal Audits
… number of jobs created by its revolving loan program and does not actively enforce the repayment of loans that become … to the Oswego City Revitalization Corporation but does not have the authority to make a gift of real property … Disbursements (Delaware County) The town supervisor does not review bank statements or canceled check images to …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-2County Inmates Receiving Inappropriate Benefits While Incarcerated (2013MS-1)
… own. To be eligible for UI benefits an individual must be ready, willing, and able to work and have earned sufficient … employment. Individuals who are incarcerated are not ready, willing, and able to work and, therefore, are not … potentially recertify for UI benefits while incarcerated by limiting the ability to contact NYS Department of Labor …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/county-inmates-receiving-inappropriate-benefits-while-incarcerated-2013ms-1Quality of Internal Control Certifications (Follow-Up)
… Purpose In 2012, we conducted a series of audits at 12 State agencies focusing specifically on their 2011-2012 … maintained documentation supporting the answers given. The 12 audits were performed at the following agencies: … quality of Internal Control Certifications at 10 of the 12 agencies. We found instances where Internal Control …
https://www.osc.ny.gov/state-agencies/audits/2015/07/07/quality-internal-control-certifications-followReporting and Utilization of Bias Incident Data
… and reporting bias incident statistics and utilizing the da …
https://www.osc.ny.gov/state-agencies/audits/2014/09/25/reporting-and-utilization-bias-incident-dataState Comptroller DiNapoli Releases Municipal Audits
… approved payment for 118 purchases totaling $38,563 made on district credit cards that did not have sufficient …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-0School District Website Transparency (2021-MS-1)
… pdf ] We also released 13 letter reports to the following school districts: Beacon City [pdf] , Central Square Central … Central [pdf] . Audit Objective Determine whether the 13 school districts examined used their resources to maintain a … Determine whether the 13 school districts examined used their resources to maintain a …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/school-district-website-transparency-2021-ms-1Parking Structures (2017-MS-3)
… of their local government’s parking garages. New York State Property Maintenance Code requires that all elevators …
https://www.osc.ny.gov/local-government/audits/city/2017/12/29/parking-structures-2017-ms-3Opinion 91-34
… for professional services (see, e.g., People ex rel. Smith v Flagg , 17 NY 584). Generally, professional services … in the performance of the contract (see People ex rel. Smith , supra ; Trane Co. v County of Broome , 76 AD2d 1015, … statute to apply it to these services (see People ex rel. Smith , supra , 17 NY, at p 589; 1A Antieau, Municipal …
https://www.osc.ny.gov/legal-opinions/opinion-91-34Infant and Child Learning Center – The Research Foundation for the State University of New York: Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by Infant and Child Learning Center - The Research Foundation for the State … With the Reimbursable Cost Manual ( 2016-S-74 ) Kennedy Child Study Center: Compliance With the Reimbursable Cost … To determine whether the costs reported by Infant and Child Learning Center The Research Foundation for the State …
https://www.osc.ny.gov/state-agencies/audits/2018/06/06/infant-and-child-learning-center-research-foundation-state-university-new-york-complianceQuaker Street Fire District – Board Oversight (2021M-96)
… policy and claims were for a proper District purpose or adequately supported. Additionally, the Board did not … AUDs were filed timely. The Board: Did not obtain quotes or bids for two purchases totaling $27,058, as required by … agreed with our recommendations and have initiated, or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/12/29/quaker-street-fire-district-board-oversight-2021m-96Davenport Fire District – Financial Activities (2020M-147)
… and submit reports of the District’s financial activities for them to periodically review. The Board is required to …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/26/davenport-fire-district-financial-activities-2020m-147Town of Benson – Financial Condition (2013M-77)
… 31, 2012. Background The Town of Benson is located in Hamilton County and has a population of approximately 190 … the Supervisor does not maintain accounting records in a timely manner. As of December 2012, the Supervisor had … the Supervisor did not maintain the accounting records in a timely manner, she could not prepare periodic financial …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-benson-financial-condition-2013m-77