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Town of Otselic – Records and Reports and Conflict of Interest (2021M-36)
… report - pdf ] Audit Objective Determine whether the Town of Otselic (Town) Town Supervisor (Supervisor) maintained … that Town officials did not have prohibited interests in Town contracts. Key Findings The Supervisor did not … totaling $199,000 and fund transfers totaling $874 in the accounting records. She recorded one deposit for …
https://www.osc.ny.gov/local-government/audits/town/2021/07/16/town-otselic-records-and-reports-and-conflict-interest-2021m-36Town of Plymouth – Fuel and Motor Oil Inventories and Procurement (2024M-16)
… Town of Plymouth (Town) officials adequately accounted for, secured and properly procured fuel and motor oil … Key Findings Officials did not adequately account for, secure or properly procure fuel and motor oil … saved approximately $128,600. We identified: Unaccounted for diesel, gasoline and motor oil totaling $81,980. …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-fuel-and-motor-oil-inventories-and-procurement-2024m-16State Agencies Bulletin No. 1336
… Plan period by check date and includes the pay period number, pay period begin date and pay period end date for … Fields on the report include Emplid, Employee Record Number, Employee Name, Earnings Code, Earnings Begin Date, … Code. Fields on the report include Emplid, Employee Record Number, Employee Name, Earnings Code, Earnings Begin Date, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1336-2014-2016-deficit-reduction-plan-psnu-employees-year-round-lifeguardState Agencies Bulletin No. 1296
… Plan period by check date and includes the pay period number, pay period begin date and pay period end date for … Code. Fields on the report include Emplid, Employee Record Number, Employee Name, Earnings Code, Earnings Begin Date, … Code. Fields on the report include Emplid, Employee Record Number, Employee Name, Earnings Code, Earnings Begin Date, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1296-2013-2015-deficit-reduction-plan-psnu-employees-year-round-lifeguardDiNapoli: MTA'S Homeless Outreach Program Didn't Do Much Outreach
… expense of LIRR-level outreach. BRC often did not have the number of outreach and supervisory staff that the 14-month … the contract, a violation of its terms. DiNapoli offered a number of recommendations to the MTA including that it: …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-mtas-homeless-outreach-program-didnt-do-much-outreachDiNapoli Audit Finds Gaps in NYC School Safety Planning
… "It is apparent we must do better to ensure our schools have comprehensive, universal and non-intrusive protocols in place to mitigate and respond to any unthinkable emergency threats to our students and … SAVE Act and state regulations. For example, DOE does not require school safety plans to be submitted within …
https://www.osc.ny.gov/press/releases/2019/06/dinapoli-audit-finds-gaps-nyc-school-safety-planningXI.16 Vendor Responsibility – XI. Procurement and Contract Management
… required to obtain a New York State Vendor Identification Number (Vendor ID) to complete a questionnaire whether using …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi16-vendor-responsibilityState Agencies Bulletin No. 1837.2
… Code RGH and enter two-thirds of the employee’s regular number of hours. Please see the New York State Department of … Manual Policy Bulletin 2020-01 for calculation of the number of hours to pay to a part-time employee who works a … the employee’s earnings by the amount corresponding to the number of hours associated with the intermittent COVID-19 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18372-payroll-processing-instructions-employees-utilizing-covid-19-leaveComptroller DiNapoli Releases Municipal Audits
… , Greenville Fire District , Town of Knox , City of Long Beach , Plymouth Volunteer Fire Department , Town of … and inadequate documentation of time worked. City of Long Beach – Budget Review (Nassau County) City officials plan to …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits-1Residents of Long-Term Care Facilities Lacking Access to Advocates
… residents of nursing homes and assisted living centers have regular and open contact with ombudsmen to resolve … in the state, housing more than 160,000 residents who have a need for ombudsman services, according to NYSOFA. … January 2019, only about 600 of the state’s LTC facilities have an assigned volunteer ombudsman, leaving the remaining …
https://www.osc.ny.gov/press/releases/2019/10/residents-long-term-care-facilities-lacking-access-advocatesAmbulance and EMS Billing
Office of the New York State Comptroller, Accounting Bulletin - Ambulance and EMS Billing
https://www.osc.ny.gov/files/local-government/publications/pdf/ambulance-and-ems-billing.pdfCertification Process and You
Certification Process and You
https://www.osc.ny.gov/files/state-agencies/payroll/pdf/certification.pdfFraud Prevention and Detection
Print out presentation prior to the webinar to follow along and take notes.
https://www.osc.ny.gov/files/local-government/academy/pdf/Fraud-Prevention-and-Detection-11-15-18.pdfReconciliations: Ledgers and Cash
Presentation from 2013 Fall Conference
https://www.osc.ny.gov/files/state-agencies/resources/pdf/fall-conference-2013-accounting-presentation.pdfAccounting and Reporting Manual
Accounting and Reporting Manual for Counties, Cities and Villages, Soil and Water Conservation Districts and Libraries
https://www.osc.ny.gov/files/local-government/publications/pdf/arm.pdfLGAC - Directors and Officers
The New York Local Government Assistance Corporation is administered by a non-compensated, seven member Board.
https://www.osc.ny.gov/files/debt/pdf/lgac-directors-and-officers.pdfGoods and Services Checklist
Goods and Services Checklist
https://www.osc.ny.gov/files/state-agencies/guidance/pdf/xi-2-p-checklist-goods-services-final.pdfFraud Prevention and Detection
This session will identify steps local officials can take to help detect and prevent fraud and abuse. Participants will learn about the fraud triangle, which consists of common red flags, organizational vulnerabilities to fraud and how to minimize risks.
https://www.osc.ny.gov/files/local-government/academy/pdf/fraud-prevention-detection-080724.pdfAccountability and Surplussing of Vehicles
… Objectives To determine whether the Office for People With Developmental … including transporting clients from OPWDD-run residences to service providers or medical appointments using the …
https://www.osc.ny.gov/state-agencies/audits/2019/08/15/accountability-and-surplussing-vehiclesSignal Maintenance, Inspections, and Testing
… performed signal maintenance, inspections, and testing in compliance with federal, State, agency, and manufacturer … for these tasks. Maintenance of signals is critical in preventing subway delays. On much of the current system, … Depending on the location of the signal, this can result in significant delays for commuters. Each section location …
https://www.osc.ny.gov/state-agencies/audits/2018/10/17/signal-maintenance-inspections-and-testing