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Franklin Square and Munson Fire District – Non-Firefighting Vehicles (2017M-20)
… from the hamlet of Franklin Square, Nassau County, in which it is located. The District is governed by an … no use was recorded for either vehicle in the vehicle use log until May 2016. Key Recommendations Determine whether the … use of public funds. Enforce the use of the vehicle use log by ensuring that the log is completely filled out each …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/franklin-square-and-munson-fire-district-non-firefighting-vehicles-2017m-20Bayport Fire District – Credit Card Use (2016M-394)
… There is no record of the Board adopting the District’s credit card policy. The credit card account allows for cash advances of up to $1,000 … receipt of goods or services. Key Recommendations Adopt a credit card policy that identifies each authorized user and …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/bayport-fire-district-credit-card-use-2016m-394Wading River Fire District – Gasoline Credit Cards (2017M-5)
… River Fire District is a district corporation of the State, distinct and separate from the Towns of Riverhead and … Board of Fire Commissioners. The District’s 2016 general fund budgeted appropriations totaled approximately $2.3 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/wading-river-fire-district-gasoline-credit-cards-2017m-5West Nyack Fire District – Claims Processing (2014M-259)
… January 1, 2013 through June 24, 2014. Background The West Nyack Fire District is a district corporation of the … West Nyack Fire District Claims Processing 2014M259 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/17/west-nyack-fire-district-claims-processing-2014m-259Arkville Fire District – Internal Controls Over Financial Activities (2015M-65)
… Arkville Fire District Internal Controls Over Financial Activities 2015M65 …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/03/arkville-fire-district-internal-controls-over-financial-activities-2015m-65CUNY Bulletin No. CU-774
… of New York (CUNY) 2023 Uniform Allowance Payment for Nursing Titles. Affected Employees: CUNY employees in nursing titles who meet the eligibility criteria are … authorizes the 2023 Uniform Allowance Payment for Nursing Titles. Effective Dates: The 2023 Uniform Allowance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-774-cuny-2023-uniform-allowance-payment-nursing-titlesDiNapoli Announces State Contract and Payment Actions for June 2015
… The Comptroller’s office averaged six days for contract reviews in June and two days to audit payments. … Contracts Approved Attorney General $1.5 million contract with New York State Industries for the Disabled for data … Center Operating Corporation (Javits Center) $17.5 million renewal of revenue-generating contract with Service America …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-announces-state-contract-and-payment-actions-june-2015South Fallsburg Fire District – Internal Controls Over Financial Operations (2013M-181)
… 1, 2012, to May 13, 2013. Background The South Fallsburg Fire District is a district corporation of the State, … from the Town of Fallsburg and located in Sullivan County. The Board of Fire Commissioners consists of five … recording and reporting. Provide the Board with budget status reports on a monthly basis. Ensure that the Annual …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/13/south-fallsburg-fire-district-internal-controls-over-financial-operationsVII.10.C Reducing a Cash Advance – VII. State Revenues and Appropriated Loan Receivables
… Reducing a cash advance can be voluntary on the part of the agency or could be required by OSC. Any State agency … to discontinue operations must return the full amount of the advance. Reduce a Cash Advance Prepare a check in the amount of the reduction payable to the Commissioner of Taxation and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10c-reducing-cash-advanceSlaterville Springs Fire District – Internal Controls Over Financial Operations (2013M-315)
… recorded and reported to safeguard District moneys for the period January 1, 2012 through September 18, 2013. … The District’s general fund budget totaled $90,940 for the 2013 fiscal year. Key Findings The Board did not … some controls, some key components were lacking. For example, the Board did not review the Treasurer’s monthly …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/slaterville-springs-fire-district-internal-controls-over-financialMonitoring of Prevailing Wage Compliance on Construction Contracts (Follow-Up)
To determine the extent of implementation of the two recommendations included in our initial audit report Monitoring of Prevailing Wage Compliance on Construction Contracts Report 2015S99
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/monitoring-prevailing-wage-compliance-construction-contracts-followProposed Regulations
… that clearly sets forth: i. any market premium or market discount; ii. the amount of debt proceeds to be used to pay issuance costs excluding underwriters' discount and State bond issuance charges [fees]; iii. the … the amount of proceeds to be used to pay the underwriters' discount; v. the amount of proceeds to be deposited to the …
https://www.osc.ny.gov/legislation/proposed-regulationsComptroller DiNapoli Releases School Audits
… by statute. Orchard Park Central School District – School Bus Procurement and Reserves (Erie County) District officials … verify that all non-original equipment manufacturer school bus options were consistent with state contract pricing for the 16 school buses they purchased in 2012-13 and …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-school-auditsVillage of Suffern - Budget Review (B20-6-2)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the Village’s tentative budget for the 2020-21 fiscal year … Determine whether the significant revenue and expenditure projections in the …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-suffern-budget-review-b20-6-2DiNapoli: Scores Reveal Fiscal Stress Continues for Certain Communities
… Fiscal Stress Monitoring System has designated 44 municipalities across the state as fiscally stressed , this … stability of local governments and has identified 70 municipalities in fiscal stress at least once during this … York’s cities,” said DiNapoli. “While it is clear that our municipalities continue to struggle with balancing revenues …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-scores-reveal-fiscal-stress-continues-certain-communitiesVillage of Hilton - Financial Management (2020M-31)
Determine whether the Board and Village officials adopted realistic budgets and effectively managed fund balance and reserves.
https://www.osc.ny.gov/files/local-government/audits/pdf/hilton-2020-31.pdfVictor Central School District - Financial Management (2019M-62)
Determine whether the Board and District officials adopted realistic budgets and effectively managed fund balance and reserves.
https://www.osc.ny.gov/files/local-government/audits/pdf/victor-2019-62.pdfNorth Colonie Central School District - Extra-Classroon Activity Funds (2019M-144)
Determine whether the central and student treasurers properly accounted for extra-classroom activity (ECA) fund collections and disbursements.
https://www.osc.ny.gov/files/local-government/audits/pdf/north-colonie-2019-144.pdfGates-Chili Central School District - Financial Management (2019M-53)
Determine whether the Board and District officials adopted realistic budgets and effectively managed fund balance and reserves.
https://www.osc.ny.gov/files/local-government/audits/pdf/gates-chili-2019-53.pdfXIV.4.A Agency Bank Accounts Overview – XIV. Special Procedures
… account may need to be opened and maintained by an agency for revenue collections, cash advances, or other authorized … Operations Cash Management Unit (BSAO CMU) will arrange for payment of banking services and collateralization of … the program needs of each department as well as provide for the maximum utilization of the state's cash. It is also …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv4a-agency-bank-accounts-overview