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Town of Amherst – Recording Financial Activity and Fleet Management (2013M-199)
… Purpose of Audit The purpose of our audit was to review the recording of certain financial activities and … fleet management program for the period January 1, 2011, to May 8, 2013. Background The Town of Amherst is located in … The Town does not have any written policies or procedures to determine if the acquisition of new or replacement …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-amherst-recording-financial-activity-and-fleet-management-2013m-199Village of Mastic Beach – Treasurer’s Office and Credit Cards (2014M-150)
… on overpayments made to the office supply store and seek reimbursement if applicable. … Village of Mastic Beach …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-mastic-beach-treasurers-office-and-credit-cards-2014m-150Town of Cheektowaga – Awarding Contracts for Goods and Services (2013M-293)
… of our audit was to review the Town’s procurement process for the period January 1, 2010 through August 28, 2013. … Town is governed by an elected seven-member Town Board. For the 2013 fiscal year, the Town’s budgeted expenditures … the Board did not properly award two of these contracts − for public works projects and sidewalk replacement services − …
https://www.osc.ny.gov/local-government/audits/town/2014/04/18/town-cheektowaga-awarding-contracts-goods-and-services-2013m-293Town of Chesterfield – Internal Controls Over Selected Financial Operations (2014M-331)
… Purpose of Audit The purpose of our audit was to review the financial operations of the Port Kent Water … Port Kent Water District 1, which provides water service to approximately 140 customers. The Town’s budgeted … not maintain adequate records, did not assess penalties to all tax payments received after the due date and did not …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-chesterfield-internal-controls-over-selected-financial-operations-2014m-331Town of Canandaigua – Fund Balance, Water Operations and Information Technology (2017M-109)
… of water district financial operations and IT controls for the period January 1, 2015 through April 12, 2017. … by an elected five-member Town Board. Appropriations for 2017 totaled approximately $10.5 million. Key Findings While the Board budgeted for the use of appropriated fund balance and reserves as a …
https://www.osc.ny.gov/local-government/audits/town/2017/09/29/town-canandaigua-fund-balance-water-operations-and-information-technology-2017m-109Town of Wheatfield – Recreation Department Cash Receipts and Information Technology (2013M-200)
… and information technology for the period February 1, 2009, to June 5, 2013. Background The Town of Wheatfield … policies and procedures over the IT system, including a computer use policy and adequate controls over computer … for inappropriate activity and the Board has not adopted a comprehensive disaster recovery plan. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2013/09/20/town-wheatfield-recreation-department-cash-receipts-and-information-technology-2013mDiNapoli: Five Major Companies Adopt Pension Fund's Call for Transparency on Political Contributions
… fund in the United States. The Fund holds and invests the assets of the New York State and Local Retirement System on …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-five-major-companies-adopt-pension-funds-call-transparency-political-contributionsWestchester County Chapter NYSARC, Inc.: Compliance With the Reimbursable Cost Manual (2020-S-27) 180-Day Response
To determine whether the costs reported by Westchester County Chapter NYSARC, Inc. on its Consolidated Fiscal Report were properly calculated, adequately documented, and allowable under the State Education Department’s guidelines, including the Reimbursable Cost Manual.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s27-response.pdfNYSARC, Inc. - Rockland County Chapter – Compliance With the Reimbursable Cost Manual (2022-S-50) 180-Day Response-NYSARC
To determine whether the costs reported by NYSARC, Inc.-Rockland County Chapter on its Consolidated Fiscal Reports were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education Department’s ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s50-response2.pdfState Comptroller DiNapoli Releases School Audits
… District and the Solvay Union Free School District . "In an era of limited resources and increased accountability, … the board did not ensure that the policies and procedures in the charter and bylaws were followed and at times allowed the board chair to control all aspects of the disbursement and purchasing processes. …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-school-audits-0Adult-Use Cannabis (AUC)
… The Marihuana Regulation and Taxation Act (MRTA) was signed … for making AUC tax revenue payments to counties and NYC. We anticipate that most of the revenue associated with … AUC tax revenue based on a proportion of AUC product sales within the county. OSC is not responsible for …
https://www.osc.ny.gov/local-government/resources/adult-use-cannabis-aucComptroller DiNapoli Releases School Audits
… his office completed audits of the Greenport Union Free School District , Monticello Central School District , Susquehanna Valley Central School District …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … are not properly segregated. The treasurer is permitted to perform all financial duties with no oversight and, in … budgets consistently overestimated appropriations due to conservative budget practices. As a result, the district …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-school-auditsBay Shore Union Free School District – Financial Condition and Audit of Claims (2015M-57)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition and claims … amounts of appropriated fund balance and reserves to finance operations, and unrestricted fund balance was less … financial plan. The claims auditor did not report to the Board or prepare written reports for the Board showing …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bay-shore-union-free-school-district-financial-condition-and-audit-claimsState Agencies Bulletin No. 2248
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April … pay and the April 2024 retroactive increases to Facility Security Pay, Hazardous Duty Pay, and Expanded Duty Pay, and … Ins Owed 442 Pre-Tax Adoption 500 Medicare Deficiency 501 Social Security Deficiency 502 NYS SS/Medicare Deficiency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2248-april-2023-and-2024-retroactive-increases-location-pay-and-location-midState Comptroller DiNapoli Releases School Audits
… and the Shoreham-Wading River Central School District . "In an era of limited resources and increased accountability, … over fiscal years 2013-14 through 2015-16, which resulted in appropriated fund balance not being used. During this … was created by Comptroller DiNapoli to promote openness in government and provide taxpayers with better access to the …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-school-audits-0State Comptroller Thomas P. DiNapoli Statement on Supreme Court Same-Sex Marriage Decision
… beyond, but today's victory is truly historic and worthy of celebration." … The US Supreme Courts landmark decision …
https://www.osc.ny.gov/press/releases/2015/06/state-comptroller-thomas-p-dinapoli-statement-supreme-court-same-sex-marriage-decisionCUNY Bulletin No. CU-605
… Purpose To provide agency instructions for processing the December 2017 Uniform Allowance Payment. … Agreement, as extended by the Memorandum of Agreement for Successor Agreements, between The City University of New … are communicated to the University Payroll via Control-D report NPAY502 (Warnings/Rejected Time Entry Transactions) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-605-december-2017-uniform-allowance-paymentComptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Campbell-Savona Central School District , Cortland … and the West Seneca Central School District . “In an era of limited resources and increased accountability, it’s … Central School District – Budget Review (Steuben County) The significant revenue and expenditure projections …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-school-audits-0CUNY Bulletin No. CU-517
… Purpose To provide agency instructions for processing the December 2015 Uniform Allowance Payment … Brotherhood of Teamsters, Local 237, provides for a uniform allowance payment to eligible employees. … employees whose Payroll Status is Terminated, Retired or Deceased will be automatically cancelled by OSC with the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-517-december-2015-uniform-allowance-payment