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Town of Worth – Financial Operations (2014M-323)
… the Supervisor’s financial duties. Ensure that the Town does not enter into any contract with a Town officer or …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-worth-financial-operations-2014m-323Town of Sidney – Supervisor’s Disbursements (2015M-214)
… approval of payroll. The Board did not perform annual audits of the Supervisor’s records. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-sidney-supervisors-disbursements-2015m-214VII.10.I Closing a Cash Advance – VII. State Revenues and Appropriated Loan Receivables
… query does not equal the total cash on hand, the state agency must follow the guidance in Section … If the advance on OSC records equals the total cash on hand, the state agency must follow the guidance in Section …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10i-closing-cash-advanceTown of Dayton – Financial Condition (2013M-90)
… 31, 2012. Background The Town of Dayton is located in Cattaraugus County and has a population of approximately … action to maintain financial stability. As a result, the highway town-wide fund has a deficit and the general and … and address the deficit. Use the surplus fund balance in the general and highway town-outside-village funds in a …
https://www.osc.ny.gov/local-government/audits/town/2013/08/14/town-dayton-financial-condition-2013m-90Davenport Fire District – Financial Activities (2020M-147)
… There were no records to support the collection of hall rental receipts. As a result, the Board of Fire … (Treasurer) or we are unable to verify whether all hall rental receipts were collected and deposited in a … but does not. Key Recommendations Establish controls over hall rental activity. Prepare and provide monthly financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/26/davenport-fire-district-financial-activities-2020m-147XVI.2 Financial Reporting Policies – XVI. Financial Reporting
… GASB Statements and Interpretations are the main sources for GAAP guidance. GASB Statements and Interpretations are …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi2-financial-reporting-policiesTown of Stephentown – Records and Reports (2012M-209)
… 31, 2011. Background The Town of Stephentown is located in Rensselaer County, and has a population of approximately … accounting records are complete, accurate, and maintained in a timely manner. Perform complete and accurate monthly …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-stephentown-records-and-reports-2012m-209Town of Boonville – Claims Auditing and Conflict of Interest (2014M-373)
… Purpose of Audit The purpose of our audit was to review the claims audit process and to determine if there were any conflicts of interest for the period January 1, 2013 through June 30, … The purpose of our audit was to review the claims audit process and to determine if there were any conflicts of interest for the period January 1 2013 through …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-boonville-claims-auditing-and-conflict-interest-2014m-373Clarence Fire District – Purchasing (2016M-297)
… State, distinct and separate from the Town of Clarence, in Erie County. The District is governed by an elected … Ensure that all District officials who are involved in the procurement process comply with the purchasing policy …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/11/04/clarence-fire-district-purchasing-2016m-297Town of Laurens - Budget Review (B4-14-21)
… allocation of payroll expenditures in the highways funds does not appear to be equitable. The Town’s tentative budget …
https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-laurens-budget-review-b4-14-21Comptroller DiNapoli Releases Municipal Audits
Town of Broome Candor Fire District FD Co of Clinton Ind Dev Agency Dutchess Co Genesee Co Georgetown FD Greene Co Hewlett Bay FD Long Lake FD No 1 Town of Milford New Woodstock FD Town of Pierrepont and the City and Town of Poughkeepsie Joint Water Project
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-municipal-audits-1Opinion 92-27
… Deductions (for charitable contributions) PUBLIC OFFICERS AND EMPLOYEES -- Payroll Deductions (for charitable … to restrictions on wage assignments by public officers and employees). A payroll deduction is generally … a wage assignment in that it is a revocable authorization and does not create any enforceable right in any third party …
https://www.osc.ny.gov/legal-opinions/opinion-92-27Opinion 97-3
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … state that the tax liens are owned by the village and, in at least some cases, date from the 1930s. For purposes of …
https://www.osc.ny.gov/legal-opinions/opinion-97-3Medicaid Program – Reducing Medicaid Costs for Recipients With End Stage Renal Disease
… diagnosed with end stage renal disease who were eligible for, but not enrolled in, Medicare. The audit covered the period January 1, 2010 … service itself, Medicaid can pay a recipient’s Medicare premiums, deductibles, and coinsurance amounts, which allows …
https://www.osc.ny.gov/state-agencies/audits/2017/03/01/medicaid-program-reducing-medicaid-costs-recipients-end-stage-renal-diseaseResponse to Human Trafficking
To determine whether the Office of Temporary and Disability Assistance OTDA is overseeing contracted Providers Providers and Local Districts of Social Services Local Districts to ensure adequate services are being provided to victims of human trafficking survivors
https://www.osc.ny.gov/state-agencies/audits/2025/03/17/response-human-traffickingComptroller DiNapoli Releases Municipal Audits
… Agency , 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 … Ind Dev Agency Greenville Fire Dist Town of Knox City of Long Beach Plymouth Vol Fire Dept Town of Richmondville …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits-1Claims Auditing – Improving the Effectiveness of Your Claims Auditing Process
… more than a “rubber stamp” of the claim packages. Instead, it should entail a thorough and deliberate examination to … payable software. In other units (especially small units), it may be necessary to check the availability of … to present a sales tax exemption form for individual restaurant meals and it is not a common practice for …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/claims-auditingUnified Court System Bulletin No. UCS-242
… retroactive Bargaining Unit DR salary increase. This file at minimum requires Employee ID, Employee Record Number, and … by the system based on annual salary, such as OT at 1.5 (OTD) and Holiday Pay (HPA), resulting from payment of … for earnings that are calculated automatically, such as OT at 1.5 (OTD), will be calculated incorrectly if the dates …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-242-retroactive-salary-increases-bargaining-unit-drDelaware County – Third-Party Contractual Services (2014M-287)
… Purpose of Audit The purpose of our audit was to review the County’s policies and procedures for contracting with third-party service providers for the period January 1, 2013 through June 9, 2014. Background …
https://www.osc.ny.gov/local-government/audits/county/2015/03/06/delaware-county-third-party-contractual-services-2014m-287Contributing Toward Your Retirement – Article 14 Benefits
… join the Retirement System, all salary and service earned in connection with all employment must be reported to us. … the New York State and Local Retirement System, and used in the calculation of all benefits paid by the Retirement …
https://www.osc.ny.gov/retirement/publications/1644/contributing-toward-your-retirement