Search
Town of Caroga – Supervisor’s Records and Reports (2015M-182)
… accurately and completely accounted for and that monthly bank reconciliations are performed and any discrepancies are … revenues and expenditures for each fund as well as monthly bank reconciliations and bank statements. Ensure that the Town’s annual financial report is …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-caroga-supervisors-records-and-reports-2015m-182XII.2 Expenditure Policies – XII. Expenditures
… Article 5 of the New York State Constitution and Section 111 of the New York State Finance Law requires that the State … detect fraud, waste, and improper spending. As a result of this constitutional and statutory responsibility, the … Article 5 of the New York State Constitution and Section 111 of the New …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii2-expenditure-policiesOperational Training and Medical Assessments of Train Crews
… and implemented training and retraining programs for train crews to ensure safe train operations; and whether … train crews are medically fit and periodically monitored for continued medical fitness. The audit covered from January … to a Train Dispatcher. Induction Training is required for all employees new to their positions and is conducted …
https://www.osc.ny.gov/state-agencies/audits/2018/03/01/operational-training-and-medical-assessments-train-crews-0UnitedHealthcare – Reasonable and Customary Reimbursement Rates for Delayed Claims
… reimbursement rate schedules that did not correlate with the date of the service on the claims, and to calculate the corresponding financial …
https://www.osc.ny.gov/state-agencies/audits/2019/12/12/unitedhealthcare-reasonable-and-customary-reimbursement-rates-delayed-claimsOpinion 93-12
… board member attending conference) GENERAL MUNICIPAL LAW, §77-b: A school district may not authorize the incurrence and … is to obtain preferable travel and lodging rates. Section 77-b of the General Municipal Law provides that the governing … officer or administrative board (General Municipal Law, §77-b[2]). Section 77-b provides for the payment by the …
https://www.osc.ny.gov/legal-opinions/opinion-93-12Opinion 98 - 22
… local law, may repeal the current $5,000 cap (see, gen., La Cagina v City of Schenectady , 70 AD2d 761, 416 NYS2d 873; …
https://www.osc.ny.gov/legal-opinions/opinion-98-22Unified Court System Bulletin No. UCS-314
… Judicial District Court Employees Association 11/22/2022 SG Association of Supreme Court Reporters with the City of … (Bargaining Units 87, 88, 86, CT, DR, F8, G9, SA, SD, SG, SK, SN, SR, SY, S9) provides for a $3,000 ratification … Unit = 87, 88, 86, CT, SA, SD, F8, SR, SY, S9, DR, G9, SG, SK, and SN Payroll Status = Active, Leave With Pay or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-314-2023-judicial-ratification-bonus-all-bargaining-units-ratifiedDiNapoli Honors Community Leaders During Lunar New Year Celebration
… P. DiNapoli hosted a reception in celebration of Lunar New Year on Thurs., Jan. 30 in Brooklyn, New York. Photos of the … P DiNapoli hosted a reception in celebration of Lunar New Year on Thurs Jan 30 in Brooklyn New York …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-honors-community-leaders-during-lunar-new-year-celebrationCortland County - Claims Audit and Check Printing (2018M-247)
… The Treasurer did not control his signature during check printing. Key Recommendations The Legislature should: …
https://www.osc.ny.gov/local-government/audits/county/2019/03/01/cortland-county-claims-audit-and-check-printing-2018m-247Town of Day – Supervisor’s Records and Reports (2014M-225)
The purpose of our audit was to determine if the Supervisor properly accounted for and reported the Towns financial transactions for the period January 1 2013
https://www.osc.ny.gov/local-government/audits/town/2014/11/21/town-day-supervisors-records-and-reports-2014m-225Greenburgh Central School District – Procurement (2024M-147)
… in a cost-efficient manner and provide oversight of awarded contracts? Audit Period July 1, 2022 – August 31, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/24/greenburgh-central-school-district-procurement-2024m-147XI-A.1.A Separation of Duties – XI-A. Purchasing
… in New York State Government , separation of duties is a basic internal control activity that separates key tasks … functions within an agency. The procure-to-pay (P2P) cycle is an area where separation of duties is essential to minimize the risk of inappropriate, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a1a-separation-dutiesIV.5.A Operating and Other Transfers – IV. Accounting Codes - Uses and Descriptions
… GL BU balancing account used by the SFS Program. 60825 SW Trans to (FAR) GL BU balancing account used by the SFS Program. 60829 SW Trans To – OSC Use GL BU balancing account used by the SFS … account used by the SFS Program. 60850 Sole Custody Op Trans (To) GL BU balancing account used by the SFS Program. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv5a-operating-and-other-transfersOpinion 2002-15
… LAW §§64(3), (19), 81(1)(c), 220(3); HIGHWAY LAW §327: Real property taxes for the cost of street lighting within a … We are informed that the building used as the town hall is owned by the town, used for the offices of the town … may not, pursuant to its home rule powers, exempt properties in that portion of a town within incorporated …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15City of Yonkers – Budget Review (B21-6-8)
… Background The Office of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the … are in compliance with the requirements of the Fiscal Agent Act (Chapter 488 of the Laws of 1976). The City’s …
https://www.osc.ny.gov/local-government/audits/city/2021/07/02/city-yonkers-budget-review-b21-6-8Town of Sidney – Budget Review (B4-15-18)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the Town’s preliminary budget for … The purpose of our budget review was to determine whether the significant …
https://www.osc.ny.gov/local-government/audits/town/2015/10/26/town-sidney-budget-review-b4-15-18Town of Deerpark – Budget Review (B6-14-17)
… revenue and expenditure projections in the Town’s preliminary budget for the 2015 fiscal year are reasonable. … obligations to fund operating deficits to submit their preliminary budgets for the next fiscal year to the State … Fund balance is a nonrecurring revenue source. The Town’s preliminary budget complies with the property tax levy limit. …
https://www.osc.ny.gov/local-government/audits/town/2014/10/31/town-deerpark-budget-review-b6-14-17NYC Finances Remain Strong But Out-Year Budget Gaps Have Grown
… limit unplanned spending. Although the current economic expansion shows no signs of weakening after eight years of …
https://www.osc.ny.gov/press/releases/2018/07/nyc-finances-remain-strong-out-year-budget-gaps-have-grownOpinion 2000 - 13
… in the first company (compare People ex rel. Ryan v Green, 58 NY 295, concerning the common law doctrine of …
https://www.osc.ny.gov/legal-opinions/opinion-2000-13Town of Argyle – Town Clerk and Budgeting (2012M-231)
… Town has incorrectly budgeted and accounted for all of its sales tax revenues, totaling $296,353, in the town-wide … other agencies in a timely manner. Budget and account for sales tax revenues in the town-outside-village funds in …
https://www.osc.ny.gov/local-government/audits/town/2013/03/11/town-argyle-town-clerk-and-budgeting-2012m-231