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Payments Allowed in Advance of Audit – Improving the Effectiveness of Your Claims Auditing Process
… The governing board of a local government or school district generally may, by resolution, authorize payment in advance for public utility services, postage, freight and … The custodian of the petty cash fund should periodically request reimbursement for the fund by submitting all bills or …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/payments-allowed-advance-auditBloomingburg Fire Company #1 – Disbursements (2013M-83)
… our audit was to evaluate the internal controls over the Company’s disbursements for the period April 1, 2011, to February 22, 2013. Background The Bloomingburg Fire Company #1 is a volunteer organization located in the Village … $119,000 in revenue, including $19,900 in foreign fire insurance premiums. For the same period, the Company made 149 …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/28/bloomingburg-fire-company-1-disbursements-2013m-83Newstead Fire Company –Internal Controls (2014M-92)
… Purpose of Audit The purpose of our audit was to assess the adequacy of … Authorize bills prior to payment and ensure that each bill has appropriate supporting documentation. Review the … Company members submit a written disclosure to the Board when they have any direct or indirect financial interest in a …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/06/27/newstead-fire-company-internal-controls-2014m-92Chautauqua County Soil and Water Conservation District - Cash Receipts and Disbursements (2017M-199)
… [read complete report - pdf] Purpose of Audit The purpose of our audit was to review the District’s cash receipts and disbursements for the period January 1, 2016 through May … The purpose of our audit was to review the Districts cash receipts and disbursements for the period January 1 2016 through May 1 …
https://www.osc.ny.gov/local-government/audits/district/2019/08/09/chautauqua-county-soil-and-water-conservation-district-cash-receipts-andOpinion 93-22
… date. You state that a village justice in his monthly report to the Justice Court Fund reported bail forfeiture in … Concerning a monthly report to the Justice Court Fund that erroneously reported …
https://www.osc.ny.gov/legal-opinions/opinion-93-22President of Gingerbread Learning Center and Wife Sentenced for Stealing Approximately $771,000 from Special Needs Pre-School
… Tuesday in state Supreme Court, St. George, before Judge Alexander Jeong. The judge sentenced the defendants to five years’ probation and … crimes deserve nothing short of prison time, but the judge on this case ultimately sentenced the defendants to …
https://www.osc.ny.gov/press/releases/2019/06/president-gingerbread-learning-center-and-wife-sentenced-stealing-approximately-771000-special-needsTown of Byron – Internal Controls Over Justice Court Operations (2012M-208)
… of Audit The purpose of our audit was to review the Town’s internal controls over Justice Court operations for the … the financial activity of the Justice Court. For the Town’s 2011 fiscal year, $27,000 in revenue was attributable to … Key Recommendations Periodically review and reconcile DMV’s pending ticket log with caseload activity to ensure that …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-byron-internal-controls-over-justice-court-operations-2012m-208State Agencies Bulletin No. 1118
… W-2. Affected Employees According to IRS Publication 15, Circular E for 2011, and the Instructions for Form W-2 (Wage …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1118-form-w-2-wage-and-tax-statement-calendar-year-2011State Agencies Bulletin No. 1220
… 2012 Form W-2. Background According to IRS Publication 15, Circular E for 2012, and the Instructions for Form W-2 (Wage …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1220-form-w-2-wage-and-tax-statement-calendar-year-2012State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 150,000 … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… Beach Fire District , Town of Moira , Town of Oxford and the Town of Somerset . "In today's fiscal climate, budget … and operations, my office continues to provide taxpayers the assurance that their money is being spent appropriately … Housing Authority – Board Oversight (Suffolk County) The board and authority officials have not adopted policies …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-municipal-audits-1Henrietta Fire Company, Inc. – Board Oversight (2025M-71)
… Board of Directors (Board) provide adequate oversight of financial operations? Audit Period January 1, 2023 – June 16, … Audit Area The Board must provide oversight to help ensure financial operations are properly managed. Adequate oversight … what is generally responsible for managing the Company’s financial activities. From January 1, 2023 through December …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/05/henrietta-fire-company-inc-board-oversight-2025m-71Opinion 91-25
… as "any paid officer or member of an organized fire company or fire department ..." (General Municipal Law, …
https://www.osc.ny.gov/legal-opinions/opinion-91-25Unified Court System Bulletin No. UCS-296
Unified Court System Bulletin No UCS296
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-296-april-2021-state-new-york-unified-court-system-ucs-incrementsDiNapoli: New York’s Employee Stock Ownership Plans Lead Nation in Assets
… they can benefit all stakeholders.” Employee ownership (EO) is a broad concept describing arrangements in which … potential employee-owners on the benefits and drawbacks of EO; Creatively leverage resources or identify new opportunities that can support EO as a way to create or retain jobs and strengthen …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-new-yorks-employee-stock-ownership-plans-lead-nation-assetsState Agencies Bulletin No. 1932
… Scientific, and Technical Service Unit – BU05 with a Comp Rate Code of 21P or CAL who meet the eligibility … agency must submit a Data Chg on the Job Action Requests page using the Reason Code USP (Unsat Perf) and an increment … report includes the Action/Reason Code used as well as the old compensation rate and new compensation rate. NHRP708 – …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1932-september-2021-public-employees-federation-pef-performance-advances-andDiNapoli: Majority of Cities and Villages Statewide Below Fiscal Stress Threshold
… system is designed to help keep local officials and the public informed on the financial and demographic drivers of … To search the complete list of fiscal stress scores, visit: … The Fiscal Stress Monitoring System Search Tool could be found here: … For access to state and local government spending, public authority financial data and information on over …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-majority-cities-and-villages-statewide-below-fiscal-stress-thresholdTravel FAQs
… beyond the minimum required by the Comptroller’s Office.If you have questions that are not addressed below, please speak … for mass transit to ensure a receipt for each trip, or can I use a prepaid mass transit card which would result in a … provide the required receipt. Examples of this are: If you claim a receipted day trip meal, you must submit the meal …
https://www.osc.ny.gov/state-agencies/travel/travel-faqsIX.8.B Interest on Advance Payments to Vendors – IX. Federal Grants
… account maintained by the vendor. If the vendor does not disburse the funds, the agency should require the … . Deposit as revenue to the Federal Fund Process as a Direct Journal Payment in SFS. See Section VII.2 … submitted until the AR deposit has been posted in the SFS via one of the deposit methods mentioned above. Guide to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8b-interest-advance-payments-vendorsEmpire BlueCross – Controls Over Payments for Special Items (Follow-Up)
… plan for NYSHIP. Empire BlueCross (Empire) administers the hospital portion of the Empire Plan. Empire processes claims for hospital services according to contracts it negotiates with … rate schedules for the payment of inpatient and outpatient hospital services. Hospitals may be entitled to additional …
https://www.osc.ny.gov/state-agencies/audits/2020/02/25/empire-bluecross-controls-over-payments-special-items-follow