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Opinion 89-25
… Contracts (for use of excess capacity of sewage treatment plant) -- Financing of (permissible means of financing expansion of village sewage treatment plant for use by town sewer districts) VILLAGES -- Powers and …
https://www.osc.ny.gov/legal-opinions/opinion-89-25State Agencies Bulletin No. 882
To provide agencies with information and procedures regarding the calculation of affected employees salaries and the processing of necessary salary corrections
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/882-new-method-calculating-salaries-employees-upon-movement-public-employeesContract Advisory No. 26
… not contain the above certification may not be considered for award; provided however, that if the bidder cannot make … the procurement record when submitting transactions to OSC for approval. References : Guide to Financial Operations …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/26-statement-sexual-harassment-prevention-bidsJefferson Fire District – Internal Controls Over Financial Operations (2013M-101)
… Reconcile the District’s accounting records to the bank statements monthly and follow up on any differences. … …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/12/jefferson-fire-district-internal-controls-over-financial-operations-2013mState Agencies Bulletin No. 793
… Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. … To inform agencies of the new …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/793-date-birth-dob-requirement-new-members-tiaacref-retirement-planState Agencies Bulletin No. 468
… for current year Social Security (TF5) or current year Medicare (TF6) refunds. NOTE: THESE NEW EARNINGS CODES ARE … Employees who receive current year Social Security and Medicare tax refunds. Effective Date(s) Checks dated April … ). In order to ensure that employees' Social security and Medicare wages are updated accurately, two additional …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/468-new-earnings-codes-current-year-social-security-and-medicare-adjustmentsNorth Shore Central School District – Fuel Inventory (2017M-89)
… Purpose of Audit The purpose of our audit was to evaluate the District’s controls over fuel inventory for the period July 1, 2015 … The North Shore Central School District is located in the Town of Oyster Bay in Nassau County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/north-shore-central-school-district-fuel-inventory-2017m-89City of Binghamton – City Operations (2015M-280)
… or only issue debt when other funds are not available. If funds do not become available in the budget, City …
https://www.osc.ny.gov/local-government/audits/city/2016/06/03/city-binghamton-city-operations-2015m-280Marlboro Central School District – District Officials’ Outside Business Activities (2014M-241)
… Purpose of Audit The purpose of our audit was to review the internal controls over the District’s financial … liability company (LLC) that provided report card services to the District. After the LLC discontinued providing … LLC’s principal owner and determine whether it is in the best interests of the District. Seek competition from …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/06/marlboro-central-school-district-district-officials-outside-businessTuckahoe Common School District – Purchasing (2013M-158)
… Background The Tuckahoe Common School District is located in Suffolk County in the Town of Southampton. The District is governed by a …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/08/tuckahoe-common-school-district-purchasing-2013m-158Maine-Endwell Central School District – Financial Condition (2013M-49)
… tax levy as low as possible. However, they were able to do so only by continually appropriating fund balance, … Key Recommendations Reduce reliance on fund balance as a financing source and evaluate recurring revenue sources …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/maine-endwell-central-school-district-financial-condition-2013m-49West Irondequoit Central School District – Financial Management and Separation Payments (2016M-180)
… Purpose of Audit The objectives of our audit were to review the District’s financial management and examine the … have not developed written policies or procedures to formalize the separation payments process. District … reasonable and in compliance with statutory requirements. To the extent they are not, transfers should be made in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/west-irondequoit-central-school-district-financial-management-andTown of Hempstead Sanitary District No. 1 – Selected Financial Activities (2015M-206)
… without authority to do so. The Treasurer did not prepare bank reconciliations in a timely manner. The Treasurer did … pays the correct premium. Prepare timely and accurate bank reconciliations. Ensure that all required financial …
https://www.osc.ny.gov/local-government/audits/district/2016/03/18/town-hempstead-sanitary-district-no-1-selected-financial-activities-2015m-206Town of Riverhead – Allocation of Administrative Costs (2012M-247)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s methodology for … 1, 2011, to September 30, 2012. Background The Town of Riverhead is located in Suffolk County and has a population of approximately 33,500. The Town is governed by a Town Board …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-riverhead-allocation-administrative-costs-2012m-247XII.7.A Responding to Voucher and Expense Report Audit Questions – XII. Expenditures
… SECTION OVERVIEW AND POLICIES The Bureau of State Expenditures’ (Bureau) auditors may need additional … documentation from agencies during the voucher or expense report audit process. Agencies are required to provide this …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7a-responding-voucher-and-expense-report-audit-questionsState Comptroller DiNapoli Releases Audits
… for this property. Auditors noted similar deficiencies in a 2014 audit. Track state and local government spending at …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-auditsVillage of Munnsville – Financial Operations (2012M-239)
… Purpose of Audit The purpose of our audit was to determine whether … in the Town of Stockbridge, Madison County, and has a population of approximately 470 residents. The Village is … emergencies and other unanticipated occurrences. For example, in two of the last four fiscal years, Village …
https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-munnsville-financial-operations-2012m-239Town of Galen – Financial Management (2014M-341)
… $1.5 million. Key Findings The Town did not properly account for reserves within the operating funds that financed …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-galen-financial-management-2014m-341Town of Lincoln - Town Clerk (2023M-31)
… unrecorded receipts and voids enabled the former Clerk to conceal cash collections that were recorded but not … $4,000 from the Town. In February 2024, she pled guilty to the theft, paid full restitution of $3,869 and received a … recommendations and indicated they have initiated, or plan to initiate, corrective action. … Determine whether the Town …
https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-town-clerk-2023m-31Opinion 91-2
… discussed in the opinion. STATE COMPTROLLER -- Powers and Duties (public corporations -- scope of audit authority); … may request officials of an OTB corporation to fill out a form listing certain outside employment and business … of the examination and that requesting such information from OTB officials is a proper and reasonable exercise of the …
https://www.osc.ny.gov/legal-opinions/opinion-91-2