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Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government audits have … New York State Comptroller Thomas P DiNapoli today announced the following local government audits have …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-releases-municipal-auditsOpinion 89-4
… This opinion represents the views of the Office of the State Comptroller at the time it was … Whether a town may designate a bank as a depository if the town supervisor is a director of the bank and a shareholder of less than one percent of the …
https://www.osc.ny.gov/legal-opinions/opinion-89-4Model Code of Ethics for Local Governments - Frequently Asked Questions
… Version Must all provisions of the Model Code of Ethics for Local Governments (“Model Code”) be adopted by … State? No. The Model Code is intended to be a guide for a municipality to develop a code of ethics to meet its … awarding professional service contracts, approving claims for payment, and many hiring and disciplinary decisions. Must …
https://www.osc.ny.gov/local-government/publications/model-code-ethics-local-governments-frequently-asked-questionsXIV.14.D Criteria for Recording General Capital Assets Including Infrastructure – XIV. Special Procedures
… of $40,000 Infrastructure Assets in excess of $1,000,000 For major construction projects, the $100,000 capitalization … capital expenditures rather than the individual assets. For bulk purchases of furniture, equipment, etc., the … from the entity or from other rights and obligations. For intangible right-to-use lease and subscription-based …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14d-criteria-recording-general-capital-assets-including-infrastructureRockland County – Budget Review (B6-13-22)
… if the budget is not adjusted. Issuing serial bonds to cover the costs of tax certiorari claims and operating … appropriations in the budget that will be sufficient to cover estimated uncollected property taxes in 2014. If …
https://www.osc.ny.gov/local-government/audits/county/2013/11/25/rockland-county-budget-review-b6-13-22Gouverneur Central School District – Financial Management (2016M-351)
… Gouverneur, Hermon, Macomb, Pitcarin and Rossie in St. Lawrence County. The District, which operates three schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/gouverneur-central-school-district-financial-management-2016m-351Attica Central School District – Financial Management (2016M-127)
… period July 1, 2012 through March 18, 2016. Background The Attica Central School District is located in the Towns of Attica, Bennington, Java, Middlebury, Orangeville, Sheldon … Attica Central School District Financial Management 2016M127 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/attica-central-school-district-financial-management-2016m-127Town of Conesus – Justice Court (2013M-140)
Town of Conesus Justice Court 2013M140
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-conesus-justice-court-2013m-140Opinion 88-52
… the disclosure requirements of General Municipal Law, §803 prior to the sale. Article 18 of the General Municipal … of interests in contracts, General Municipal Law, §803 provides as follows: "1. Any municipal officer or … the listed officers and employees is required by section 803 to disclose his or her interest in accordance with that …
https://www.osc.ny.gov/legal-opinions/opinion-88-52Opinion 93-5
… of late publication of notice of hearing) TOWN LAW, §108; COUNTY LAW, §227: Where a town budget is finally adopted … Law, §108. You ask whether the town should petition the county legislative board to validate the town's failure to … the general election, except that in towns in Westchester County, the hearing "shall be held" on or before the tenth …
https://www.osc.ny.gov/legal-opinions/opinion-93-5State Comptroller DiNapoli and Manhattan D.A. Bragg Announce Indictment of Former NYU Director of Finance for $3.5M Fraud
… an approximately $3.5 million 6-year fraud relating to two New York University (“NYU”) programs. TAPPE used her position as the Director of … Equity and Transformation of Schools (the “Metro Center”) to divert approximately $3.5 million intended for minority … an approximately $35 million 6year fraud relating to two New York University NYU programs …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-and-manhattan-da-bragg-announce-indictment-former-nyu-director-finance-35mMotor Vehicle Theft and Insurance Fraud Prevention Program
… the incidence of these crimes by developing and providing funding for programs that support specialized law enforcement … insurance companies collect the MVTIF Prevention Fee (Fee), currently $10, which is reflected in motor vehicle … was issued late – the most recent one was due in February 2022 and issued in December 2023. Lacking a full Board, DCJS …
https://www.osc.ny.gov/state-agencies/audits/2024/04/11/motor-vehicle-theft-and-insurance-fraud-prevention-programState Agencies Bulletin No. 1836.1
… activities. The new Earns codes are to be substituted for the original Earns codes, as noted: New Earn Code … Original Code Associated Retro Code C75 Covid-19 Overtime for Annuals OTA, OTW R75 C72 Covid-19 Overtime for Annuals-2080 OCS, OWC R72 O19 Covid-19 OT Hry/Biweekly …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18361-reporting-overtime-related-covid-19State Agencies Bulletin No. 1811
… The NYS position is identified by beginning with 69. The title is prefixed by DR to distinguish the NYS title from the title of the reallocated position that appears in the title …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1811-new-procedure-maintaining-job-data-information-employees-reallocatedAudit of the Tuition Reimbursement Account for the Five Fiscal Years Ended March 31, 2018
… the fair presentation of the Financial Statements of the Tuition Reimbursement Account for the five fiscal years ended … 31, 2018. About the Program Students are eligible for a tuition refund when they are enrolled in a post-secondary … operation – students who drop out are also eligible for a tuition refund. Students in such schools are also eligible to …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/audit-tuition-reimbursement-account-five-fiscal-years-ended-march-31-2018Town of Leicester – Financial Management (2025M-2)
… to unrealistically estimate revenues and appropriations in the adopted budgets. The Board did not correct the deficiencies noted in our prior audit ( Budgeting and Financial Oversight … reserve policies and did not properly establish reserves. In addition, the Board did not ensure it received up-to-date, …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-leicester-financial-management-2025m-2Yorkshire-Pioneer Central School District – Financial Management (2015M-352)
… The purpose of our audit was to review the District’s management of financial activities for the period July 1, … YorkshirePioneer Central School District Financial Management 2015M352 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/yorkshire-pioneer-central-school-district-financial-management-2015m-352Letchworth Central School District – Financial Management (2013M-332)
… (District) is located in the Towns of Castile, Eagle, Gainesville, Genesee Falls, Pike, Warsaw and Wethersfield in …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/31/letchworth-central-school-district-financial-management-2013m-332Analytical Reviews – Improving the Effectiveness of Your Claims Auditing Process
… the claims audit function to be viewed as more than just a claim-by-claim review and to consider the function in the broader scope of your operations. The body or official auditing claims should be aware of trends in expenditures that may provide opportunities for …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/analytical-reviewsJohnstown Public Library – Cash Receipts (2014M-304)
… Public Library is a Municipal Public Library located in the City of Johnstown, Fulton County, which serves approximately 17,050 residents in the City and surrounding area. The Library, part of the … the Library does not use a cash register, maintain a log or issue duplicate receipts. Cash collections are stored …
https://www.osc.ny.gov/local-government/audits/library/2015/02/20/johnstown-public-library-cash-receipts-2014m-304