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Town of Nanticoke – Financial Condition Management (2017M-186)
… The general fund’s year-end fund balance increased by 75 percent over the past three years. Town officials have not developed a written multiyear financial or capital plan or a fund balance policy. Key Recommendations Adopt … and adopt a comprehensive multiyear financial and capital plan. …
https://www.osc.ny.gov/local-government/audits/town/2018/01/05/town-nanticoke-financial-condition-management-2017m-186Arkport Central School District – Payroll (2016M-338)
… in the Towns of Almond, Birdsall and Burns in Allegany County and the Towns of Fremont, Hornellsville and Dansville in Steuben County. The District, which operates one school with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/arkport-central-school-district-payroll-2016m-338Westchester Library System – Procurement (2015M-199)
… Purpose of Audit The purpose of our audit was to evaluate the Library System’s procurement processes for … 23, 2015. Background The Westchester Library System is a nonprofit cooperative public library system which was … Key Recommendation Modify the procurement policy to include provisions for purchases made for or on behalf of …
https://www.osc.ny.gov/local-government/audits/library/2015/10/02/westchester-library-system-procurement-2015m-199Uniondale Union Free School District – Procurement (2016M-195)
… items and pricing on the invoices matched the contracts or cooperative bids. Not all purchases were made with … purchasing goods and services from government contracts or cooperative bids. Ensure that purchases are not made until …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/uniondale-union-free-school-district-procurement-2016m-195Liberty Central School District – Financial Operations (2016M-25)
… July 1, 2014 through November 30, 2015. Background The Liberty Central School District is located in the Towns of Bethel, Fallsburg, Liberty, Neversink, Rockland and Thompson in Sullivan County. … Liberty Central School District Financial Operations 2016M25 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/liberty-central-school-district-financial-operations-2016m-25Genesee County Soil and Water Conservation District – Cash Receipts and Disbursements (2017M-34)
… policies in January 2017, but no written policies or procedures were in place during our audit period. The Board did not audit or review individual claims prior to payment. Key …
https://www.osc.ny.gov/local-government/audits/district/2017/04/07/genesee-county-soil-and-water-conservation-district-cash-receipts-andVillage of Lindenhurst – Claims Processing (2016M-345)
… a thorough and deliberate audit of all Village claims or formally appoint a claims auditor or a committee to fulfill the claims audit function. Ensure …
https://www.osc.ny.gov/local-government/audits/village/2016/12/16/village-lindenhurst-claims-processing-2016m-345Village of Canajoharie – Procurement (2015M-36)
… Audit The purpose of our audit was to review the Village’s procurement practices for the period June 1, 2013 through … officials did not always comply with GML and the Village’s procurement policy. Village officials and employees failed to obtain quotes in accordance with the Village’s procurement policy. Key Recommendations Ensure that the …
https://www.osc.ny.gov/local-government/audits/village/2015/06/15/village-canajoharie-procurement-2015m-36Town of Genesee – Disbursements (2016M-433)
… not conduct an annual audit of the Supervisor's records. Neither the Supervisor nor the accountant prepared and provided the Board with … the manner in which electronic or wire transfers will be made. Annually audit, or retain an independent auditor to …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-genesee-disbursements-2016m-433State Police Bulletin No. SP-151
… and/or changes in a bi-weekly file. Agency update access is not available for this deduction. Agency Actions Notify …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-151-new-deduction-code-482-nyspia-emergency-assistance-fundState Agencies Bulletin No. 1579
… of the change in the New York City withholding tax rates. Affected Employees Employees who are residents of the … update the New York City withholding tax table with the rates prescribed in publication NYS-50-T-NYC (New York City … of the change in the New York City withholding tax rates …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1579-new-york-city-withholding-tax-changeVendor File Advisory No. 4
… Subject : Agency help is needed to ensure prompt vendor registration. Guidance : New York State agencies are responsible for or can assist with two critical registration processes that if done timely will benefit both … information. Attention to both processes, but especially registration with e-Supplier, will create a smooth experience …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/4-prompt-vendor-registrationDetails About the Audit Process
… from the earliest stages to the final report. It describes what auditors look for and their professional auditing … Law, and General Municipal Law. Please advise audit staff if information they have requested is confidential, as we … your perspective on our findings and recommendations. What Happens After We Receive Your Response? Once we receive your …
https://www.osc.ny.gov/state-agencies/audits/details-about-audit-processDiNapoli: Calls to Investigate Violations of Do Not Call Law Going Unanswered
… Do Not Call registry complaints by New York state residents have more than doubled since 2014 to more than 450,000 annually, but only two cases were … today by State Comptroller Thomas P. DiNapoli. "The Do Not Call Registry was created to help consumers avoid unwanted, …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-calls-investigate-violations-do-not-call-law-going-unansweredOpinion 92-2
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Taxes (authority to use general fire … permissible means of financing an expenditure to be made on behalf of a zone established within a fire district. You …
https://www.osc.ny.gov/legal-opinions/opinion-92-2Opinion 91-5
… This opinion represents the views of the Office of the State Comptroller at the time it was … opinion. BONDS AND NOTES -- Debt Service (payment of on town obligations in coterminous town-village) CONSTITUTIONAL LAW -- Debt Limit (calculation … Whether a town may issue indebtedness after the incorporation of a …
https://www.osc.ny.gov/legal-opinions/opinion-91-5DiNapoli: State Financial Condition Improving
… fiscal year 2014-15. The Division of the Budget (DOB) is expected to release an Enacted Budget Financial Plan … or other one-time purposes, as DiNapoli has stressed is appropriate for one-time resources. However, the budget … be used largely at the discretion of the Executive. There is no comprehensive or standardized mechanism to track the …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-state-financial-condition-improvingOpinion 91-31
… under Public Health Law, §2144 to reimburse a private hospital for expenses incurred in the treatment of an individual who was injured by a rabid animal within the town in the absence of a current … is required by statute to pay bills submitted by a private hospital for treatment of an individual who had come into …
https://www.osc.ny.gov/legal-opinions/opinion-91-31Use of Electronic Benefit Cards at Prohibited Locations
… by the Office of Information Technology Services (OITS). OITS receives EBT transaction data directly from the EBT …
https://www.osc.ny.gov/state-agencies/audits/2017/07/10/use-electronic-benefit-cards-prohibited-locationsPark Accessibility for People With Disabilities
… with a disability in all programs, activities, and services of public entities, such as Parks. The U.S. … community parks, focusing on high-density, low-income areas and parks. Officials indicated that accessibility … not been addressed, including some that pose potential safety risks. For the majority of these barriers, the Survey …
https://www.osc.ny.gov/state-agencies/audits/2023/03/22/park-accessibility-people-disabilities