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Opinion 95-30
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … You inquire as to the authority for public libraries to invest moneys raised by taxes, and non-tax moneys, such as … 11[1]). Section 11 authorizes local governments to invest "moneys" held in the custody of the chief fiscal …
https://www.osc.ny.gov/legal-opinions/opinion-95-30Constitutional Amendment
… to excluding certain indebtedness for the construction of sewage facilities in determining current local debt … to excluding certain indebtedness for the construction of sewage facilities in determining current local debt …
https://www.osc.ny.gov/legislation/constitutional-amendmentTown of Groton – Highway Department Asset Accountability (2022M-117)
… [read complete report – pdf] Audit Objective Determine whether the Town of … (Town) officials adequately safeguarded and accounted for Highway Department (Department) assets. Key Findings Town officials did not adequately safeguard and account for Department assets. Officials did not maintain an …
https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-groton-highway-department-asset-accountability-2022m-117Village of Warsaw – Justice Court Operations (2021M-214)
… Justice Court (Court) collections were properly accounted for and deposited. Key Findings Although Village Court … properly monitor the Court’s monthly financial activity . For example, they did not perform adequate monthly bank … Justice Court Court collections were properly accounted for and deposited …
https://www.osc.ny.gov/local-government/audits/village/2022/05/06/village-warsaw-justice-court-operations-2021m-214XIII.5 Alternatives to the State Travel Card – XIII. Employee Expense Reimbursement
… Overview While Business Units should encourage employees to apply for the State Travel Card, the program is voluntary. For those employees that do …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii5-alternatives-state-travel-cardTown of Hancock – Justice Court Operations (2021M-6)
… agreed with our recommendations and indicated they plan to initiate corrective action. … Determine whether the Town …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/05/21/town-hancock-justice-court-operations-2021m-6Department of Transportation Bulletin No. DOT-37
… Lump Sum Payment of $400 shall not receive Inconvenience Pay for the same period of the employee’s winter maintenance … Shift Lump Payment should be processed in Administration Pay Period 17L, paychecks dated 12/09/2020 Agency Actions To pay the 2020 Shift Lump Sum Payment to eligible employees, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-37-2020-shift-lump-sum-payment-winter-maintenance-seasonGenesee Community Charter School Non-Payroll Disbursements (2020M-34)
… did not monitor for contract compliance, which resulted in apparent overpayments of $2,180. Key Recommendations … action. Appendix B includes our comments on issues raised in the School’s response. … Determine whether School …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/07/24/genesee-community-charter-school-non-payroll-disbursements-2020m-34Chenango Forks Central School District – Nonresident Tuition (2020M-69)
… Audit Objective Determine whether Chenango Forks Central School District (District) officials properly identified and … action. … Determine whether Chenango Forks Central School District District officials properly identified and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/20/chenango-forks-central-school-district-nonresident-tuition-2020m-69Windham-Ashland-Jewett Central School District - Claims Audit Process (2019M-242)
… of each claim before authorizing payment to ensure it is accurate, for valid purposes and in compliance with …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/20/windham-ashland-jewett-central-school-district-claims-audit-process-2019mVillage of Windsor - Water Operations (2019M-210)
Determine whether Village officials accurately billed customers for water usage and reconciled water produced to water billed
https://www.osc.ny.gov/local-government/audits/village/2020/01/24/village-windsor-water-operations-2019m-210Town of Hounsfield - Claims Auditing (2019M-215)
… were adequately documented, for appropriate purposes and properly audited and approved prior to payment. Key Findings The Board did not … totaling $10,500 lacked adequate supporting documentation and seven claims for $4,100 were paid twice. The Board did …
https://www.osc.ny.gov/local-government/audits/town/2020/01/24/town-hounsfield-claims-auditing-2019m-215DiNapoli, James and Garnett Announce Sentencing in Straw Donation Scheme
… DiNapoli, Attorney General Letitia James and New York City Department of Investigation Commissioner Margaret Garnett announced the … City Department of Investigation, Ms. Mendez now faces justice and has been held accountable for her actions." “Anna …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-james-and-garnett-announce-sentencing-straw-donation-schemeVillage of Delhi - Disbursements (2019M-204)
… and Village officials ensured disbursements, including payroll, were for proper purposes and supported. Key Findings … Key Recommendations Ensure an individual independent of payroll processing reviews payroll before payment. Create procedures for medical …
https://www.osc.ny.gov/local-government/audits/village/2020/01/31/village-delhi-disbursements-2019m-204SUNY Bulletin No. SU-294
… Purpose The purpose of this bulletin is to provide agency instructions for processing the Recruitment … Enhancement Fund based on the number of employees in BU28 to facilitate the recruitment and retention of new and … Retention Fund based on the number of employees in BU28 to fund graduate program recruitment and retention …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-294-suny-recruitment-and-retention-payments-gsnu-employeesState Agencies Bulletin No. 1840
… taxes. The payment will be reported on the employee’s Form W-2 in Box 14 using code UTA (Uniform/Tool Allowance). …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1840-2020-csea-tool-allowance-paymentVillage of Greenwich - Water and Sewer Financial Operations (2019M-229)
… enforced. Board-adopted water rates were incorrectly setup in the billing and collection software. Customer bills were … customer accounts were not always assessed penalties in accordance with the Board-adopted local laws. As a result, … Ensure Board-adopted water rates are correctly setup in the billing and collection software. Generate billing …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-greenwich-water-and-sewer-financial-operations-2019m-229Pawling Central School District - Budgeting Practices and Reserves (2020M-4)
… balance for fiscal years 2014-15 through 2018-19 ranged from 7 percent to 12.15 percent of the ensuing year’s … fund balance that will not be used. Develop a plan for the use of excess unrestricted fund balance in a …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/17/pawling-central-school-district-budgeting-practices-and-reserves-2020m-4State Contract and Payment Actions in November
… GCOM Software LLC for the Department of Motor Vehicles to modernize and integrate technology systems. State … Downtown Revitalization Initiative, including $8.7 million to the City of Cortland and $5.9 million to the Town of … payments valued at more than $226.7 million primarily due to errors, improprieties or lack of documentation. Find …
https://www.osc.ny.gov/press/releases/2019/12/state-contract-and-payment-actions-novemberThe Academy Charter School - Credit Card Expeditures (2019M-80)
… [read complete report - pdf] Audit Objective Determine whether the Board … credit card charges were adequately supported and were for legitimate purposes. Key Findings School officials did … The Board approved 27 meal purchases, totaling $5,790, for payment without adequate supporting documentation. Key …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/06/academy-charter-school-credit-card-expeditures-2019m-80