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Local Government Ethics
… – Relates to conflicts of interest of municipal officers and employers; codes of ethics and boards of ethics; repealer. Memo Bill Text Status … Relates to conflicts of interest of municipal officers and employers codes of ethics and boards of ethics repealer …
https://www.osc.ny.gov/legislation/local-government-ethics-0City of Salamanca – City Comptroller’s Financial Reports (2023M-97)
… (City) Comptroller (Comptroller) completed timely and accurate annual and monthly financial reports. Key Findings The former Comptroller used improper accounting practices and did not complete timely and accurate annual and monthly …
https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-city-comptrollers-financial-reports-2023m-97DiNapoli Urges Focus on Addressing Rural Challenges
… broadband needs assessment and to outline key strategies, state and federal resources available, and …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-urges-focus-addressing-rural-challengesState Agencies Bulletin No. 322
… To provide agencies with schedule for payroll submission and the availability of dates for payroll reports and files. Effective Date Fiscal Year 2002 - 2003 Deadlines … of the previous payroll period. Due to holidays and special processing, earlier submission deadlines are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/322-schedule-agency-payroll-submission-and-availability-reports-and-filesState Agencies Bulletin No. 187
… provide agencies with the schedule for payroll submission and the availability dates for payroll reports and files Effective Dates Institution pay period 11 Lag/12 … Entry Submission column. Miscellaneous File Transactions and Data Capture Inbound files must be submitted by the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/187-schedule-agency-payroll-submission-and-availability-reports-and-filesVII.9 Overview – VII. State Revenues and Appropriated Loan Receivables
… Fringe Benefits and Indirect Costs will be paid from Federal and other dedicated revenue funds of the State. … costs refer to those disbursements incurred by the State for the benefit of its employees and includes the costs to … Benefit Funds Section 6(f) State Finance Law Assessment Rates At the beginning of each fiscal year, the Division of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii9-overviewCity of Dunkirk – Billing Enforcement (2020M-117)
… whether City of Dunkirk (City) officials properly enforced and monitored delinquent water, sewer and tipping fee balances. Key Findings The City Treasurer (Treasurer) did not properly enforce and the Common Council (Council) did not properly monitor …
https://www.osc.ny.gov/local-government/audits/city/2021/06/11/city-dunkirk-billing-enforcement-2020m-117Newfane Central School District – Financial Management (2020M-88)
… the Newfane Central School District’s (District) Board and District officials properly managed fund balance and reserves. Key Findings The Board and District officials can better manage fund balance and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/newfane-central-school-district-financial-management-2020m-88Charlotte Valley Central School District - Information Technology (2019M-27)
… report - pdf] Audit Objective Determine whether the Board and District officials ensured District information technology (IT) assets and computerized data were safeguarded. Key Findings The Board and District officials did not monitor computer use policies …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/charlotte-valley-central-school-district-information-technology-2019m-27City of Long Beach - Payments for Unused Leave Accruals (2019M-68)
… Objective Assess whether payments to certain City officers and employees for unused leave accruals were authorized and accurately calculated. Key Findings The City approved $6 million in separation payments to 43 City officers and employees, of which $513,925 in payments to 10 …
https://www.osc.ny.gov/local-government/audits/city/2019/12/11/city-long-beach-payments-unused-leave-accruals-2019m-68Newfield Central School District - Information Technology (2019M-181)
… report - pdf] Audit Objective Determine whether the Board and District officials ensured District information technology (IT) assets and computerized data were safeguarded. Key Findings District … did not develop procedures for managing, limiting and monitoring user accounts and securing personal, private …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/20/newfield-central-school-district-information-technology-2019m-181Westchester County Sisters Charged With Hiding Their Mother's Death to Steal From Retirement System
… consider committing this sort of crime that you will get caught and we will prosecute you to the fullest extent of the …
https://www.osc.ny.gov/press/releases/2019/11/westchester-county-sisters-charged-hiding-their-mothers-death-steal-retirement-systemKings Park Central School District - Procurement of Professional Services (2020M-22)
… report - pdf] Audit Objective Determine whether the Board and District officials adhered to the law and District policy when procuring professional services. Key … Comply with the District’s procurement of goods and services policy (procurement policy) when procuring …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/kings-park-central-school-district-procurement-professional-servicesTown of Carmel - Procurement (2019M-179)
… Objective Determine whether Town officials procured goods and services according to the purchasing policy and General Municipal Law (GML). Key Findings The … for procuring professional services. Ensure Town officials and employees obtain the required number of proposals or …
https://www.osc.ny.gov/local-government/audits/town/2020/04/03/town-carmel-procurement-2019m-179Hermon-DeKalb Central School District - Claims Auditing (2019M-211)
… were adequately documented, were for appropriate purposes and were properly audited and approved before payment. Noteworthy Achievements Due to … that for the claims reviewed, procedures were followed and these claims were adequately documented, for appropriate …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/27/hermon-dekalb-central-school-district-claims-auditing-2019m-211Frankfort Hill Volunteer Fire Company - Financial Activities (2020M-47)
… ensured that financial activities were properly recorded and reported and that money was safeguarded. Key Findings The bylaws … provided limited guidance on financial responsibilities and the Board did not establish any supplemental financial …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/06/12/frankfort-hill-volunteer-fire-company-financial-activitiesRed Hook Central School District – Inventories (2023M-133)
… periodically reconcile the records with the amount of fuel in the District’s fuel tanks. Develop adequate policies and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/red-hook-central-school-district-inventories-2023m-133Canandaigua City School District – Procurement (2022M-141)
… (District) officials competitively procured the facilities and transportation departments’ goods and services. Key Findings District officials did not always ensure the facilities and transportation departments’ goods and services were …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/canandaigua-city-school-district-procurement-2022m-141Town of Albion – Financial Management (2021M-29)
… the Town of Albion (Town) Town Board (Board) developed and monitored realistic and structurally balanced budgets. Key Findings The Board … The Board did not adopt a written multiyear financial plan and written fund balance policy, which limits transparency. …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-albion-financial-management-2021m-29Village of Sloan – Clerk-Treasurer (2024M-109)
… the Village of Sloan (Village) Clerk-Treasurer recorded and reported financial transactions accurately and in a timely manner. Key Findings Although the … Board may have made financial decisions with inaccurate and out-of-date financial information. Specifically: …
https://www.osc.ny.gov/local-government/audits/village/2024/11/15/village-sloan-clerk-treasurer-2024m-109