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Town of Hartford – Online Banking and Information Security (2016M-385)
… Purpose of Audit The purpose of our audit was to review online banking transactions and determine if the electronic … $1.1 million. Key Findings The Town does not have an online banking policy or a written agreement with the Clerk's …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-hartford-online-banking-and-information-security-2016m-385Fulton City School District – Non-Payroll Cash Disbursements (2017M-144)
… Background The Fulton City School District is located in the City of Fulton and the Towns of Granby, Minetto, Oswego, Palermo, Scriba and Volney in Oswego County. The District, which is governed by an … transfer moneys to the TPAs for the total amount payable in satisfaction of claims audited and approved by the TPAs. … …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/13/fulton-city-school-district-non-payroll-cash-disbursements-2017m-144Accounts Payable Advisory No. 64
… Reissuing Fraudulently Cashed Checks Reference: Guide to Financial Operations (GFO), Chapter XII.9.C –Reissuing or Cancelling a Vendor, Employee Expense, or SSI/SSP Check … a check will be mailed to New York State Treasury. NYS Treasury will notify the agency when the check has been …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/64-forgery-checksVillage of Medina – Ambulance Service Billings (2014M-326)
… Purpose of Audit The purpose of our audit was to review ambulance service billing … 1, 2011 through September 10, 2014. Background The Village of Medina is located in Orleans County and has a population …
https://www.osc.ny.gov/local-government/audits/village/2015/05/01/village-medina-ambulance-service-billings-2014m-326Village of Arkport - Information Technology (2019M-203)
… and the Village’s computing environment, and stipulate who is responsible for monitoring all IT policies. Enter into a …
https://www.osc.ny.gov/local-government/audits/village/2020/01/17/village-arkport-information-technology-2019m-203Oil Spill Fund
… victim of someone else’s oil spill, you may file a damage claim form with the Fund for your financial loss. How to Make a … any documents that you think may prove your damages. Mail everything to our address by certified mail. Other …
https://www.osc.ny.gov/about/oil-spill-fundOpinion 92-9
… a judge. In People ex rel Choate v Barrett , 56 Hun 351, 9 NYS 321, affd 121 NY 678, the court interpreted the phrase … them by law. ( People ex rel Choate v Barrett , supra , 9 NYS at 322-323). Thus, the court in this case adopted a broad … district or municipality, and should be paid by them (1988 NYS Legislative Annual, p 187). Thus, the purpose of section …
https://www.osc.ny.gov/legal-opinions/opinion-92-9West Hill Fire District No. 3 – Financial Condition (2014M-160)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … with the City of Elmira and Big Flats Fire District No. 1 to provide fire protection services to District residents. The District’s 2014 budget …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/15/west-hill-fire-district-no-3-financial-condition-2014m-160Local Governments Should Improve Accessibility for New Yorkers
… improving physical accessibility to their facilities for people with disabilities, according to a report released … could be improved to prevent potential hardships for individuals with disabilities. “No one should face … such as installing accessible signs, adjusting the closing speed of doors, and other low-cost improvements. … …
https://www.osc.ny.gov/press/releases/2025/05/local-governments-should-improve-accessibility-new-yorkersOpinion 90-53
… acceptable results whereas a ministerial act envisions direct adherence to a governing rule or standard with a …
https://www.osc.ny.gov/legal-opinions/opinion-90-53IV.4.C General State Charges – IV. Accounting Codes - Uses and Descriptions
… the tables below as a Microsoft Excel file . Employee (Fringe) Benefits Employee (Fringe) Benefits includes the … Title Description 60001 Accidental Death Benefits Payments for accidental death benefits pursuant to collective … plan. 60007 Dependent Care Advantage Employer contribution for employees in eligible negotiating units who enroll in the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4c-general-state-chargesOpinion 89-51
… of a fire protection district, must specify a definite sum to be paid each year for all of the services to be rendered under the contract. There is no authority for the town to make additional payments to the fire company providing …
https://www.osc.ny.gov/legal-opinions/opinion-89-51Florida Union Free School District – Information Technology (2017M-146)
… Purpose of Audit The purpose of our audit was to determine whether internal controls over information … services provided by OUBOCES and MHRIC, which could lead to confusion over roles and responsibilities of each party. … Recommendations Review and monitor employees’ computer use to ensure compliance with the District’s acceptable use …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/florida-union-free-school-district-information-technology-2017m-146Cheektowaga-Sloan Union Free School District – Claims Auditing (2024M-76)
… $5.9 million were not audited. Instead, a BOCES employee approved the BOCES claims. 22 claims totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cheektowaga-sloan-union-free-school-district-claims-auditing-2024m-76Opinion 89-26
… a form of annual statement of financial disclosure for its officers and employees, but if it fails to do so … purpose, "population" means population as shown by the latest Federal census published as a final population count … by "local elected officials and/or by local political party officials" of such financial information as is …
https://www.osc.ny.gov/legal-opinions/opinion-89-26State Comptroller DiNapoli Releases Municipal Audits
… recorded and reported fines and fees, they did not deposit and disburse all fines and fees in a timely manner. …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-municipal-auditsAdequacy of 2021 Budgets - Town of Big Flats (S9-21-20)
The purpose of our budget review was to provide an independent evaluation of the Town’s adopted budget for the 2021 fiscal year.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/adequacy-2021-budgets-town-big-flats-s9-21-20.pdfDiNapoli: Unrestricted State Aid for Local Governments Failed to Keep Up With Inflation
… face lower per capita full property values, higher poverty rates, and population declines. On average, cities receive …
https://www.osc.ny.gov/press/releases/2022/02/dinapoli-unrestricted-state-aid-local-governments-failed-keep-inflationComptroller DiNapoli Statement on Earth Day 2016
… in order to take advantage of the growing low carbon economy. The centerpiece of this effort is an expandable $2 …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-statement-earth-day-2016Operational Advisory No. 18
… On June 1, 2015 the Vendor Management Unit will inactivate ROA Vendor IDs 0RASP00000 and 0RAE000000. Business Units … (see table below). Business Units should ensure that all ROA vouchers that reference Vendor IDs 0RASP00000 and …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/18-refund-appropriation-roa-vendor-ids-accounts-payable