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Town of Worth – Financial Operations (2014M-323)
… bank reconciliations. Not all disbursements were made with proper supporting documentation or Board authorization. … Ensure that the Town does not enter into any contract with a Town officer or employee who has a prohibited …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-worth-financial-operations-2014m-323Town of Boonville – Claims Auditing and Conflict of Interest (2014M-373)
… June 30, 2014. Background The Town of Boonville is located in Oneida County, has a population of approximately 4,600 … audit process. A Board member has a prohibited interest in Town contracts. Key Recommendations Ensure that deliberate … and that the Town does not enter into any contract in which a Town officer or employee has a prohibited …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-boonville-claims-auditing-and-conflict-interest-2014m-373Town of Laurens - Budget Review (B4-14-21)
… allocation of payroll expenditures in the highways funds does not appear to be equitable. The Town’s tentative budget …
https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-laurens-budget-review-b4-14-21Clarence Fire District – Purchasing (2016M-297)
… Purpose of Audit The purpose of our audit was to examine the District’s … State, distinct and separate from the Town of Clarence, in Erie County. The District is governed by an elected … Ensure that all District officials who are involved in the procurement process comply with the purchasing policy …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/11/04/clarence-fire-district-purchasing-2016m-297Jamesville-Dewitt Central School District – Procurement (2016M-264)
… audit was to examine the District’s purchasing practices for the period July 1, 2014 through December 31, 2015. … The Jamesville-Dewitt Central School District is located in the Towns of Dewitt, LaFayette, Manlius, Onondaga and … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled $52.5 million. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/jamesville-dewitt-central-school-district-procurement-2016m-264Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … in compliance with the town’s procurement policy, and used for proper Town purposes. The board also did not provide … the mail and forward all money received to a board member for deposit. However, there was no audit trail beginning with …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-municipal-audits-1Opinion 97-3
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY TAXES … for enforcing delinquent property taxes (see McKinney's 1993 Session Laws of New York, pp. 2699, 2910). In general, … pre-1995 liens, the provisions of the applicable general, special or local laws in effect on December 31, 1994 continue …
https://www.osc.ny.gov/legal-opinions/opinion-97-3Opinion 92-27
… that bear on the issues discussed in the opinion. LOCAL LAWS -- Payroll Deductions (for charitable … Assignment (to charitable organizations) PERSONAL PROPERTY LAW, §§45-a, 46(1)(2); GENERAL MUNICIPAL LAW, §93-b; … equal protection guarantees (NY Const, art 1, §11; Federal Constitution, 14th amendment; see Opn No. 82-231, …
https://www.osc.ny.gov/legal-opinions/opinion-92-27Medicaid Program – Reducing Medicaid Costs for Recipients With End Stage Renal Disease
… Purpose To determine whether the Department of Health took sufficient steps to control the Medicaid costs of recipients diagnosed with end stage … who were eligible for, but not enrolled in, Medicare. The audit covered the period January 1, 2010 through December …
https://www.osc.ny.gov/state-agencies/audits/2017/03/01/medicaid-program-reducing-medicaid-costs-recipients-end-stage-renal-diseaseComptroller DiNapoli Releases Municipal Audits
… DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits-1Response to Human Trafficking
… food assistance. If a survivor appears to be eligible for public assistance benefits, OTDA refers them to the Local … survivors who are referred to Local Districts for public assistance benefits are then referred to the Providers …
https://www.osc.ny.gov/state-agencies/audits/2025/03/17/response-human-traffickingClaims Auditing – Improving the Effectiveness of Your Claims Auditing Process
… and a proper charge against the local government or school district. As a general rule, a claim package should … for the purchase of goods exceeding $20,000 and for public work contracts (e.g., construction) exceeding $35,000. … lowest responsible bidder was awarded the contract, after public advertisement for sealed bids, or that the contract …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/claims-auditingUnified Court System Bulletin No. UCS-242
… Purpose To inform agencies of OSC’s automatic processing of the October 2014, April 2015, April 2016 and April 2017 … Employees Employees in the following bargaining units who meet the eligibility criteria: Court Officers Benevolent … Salary Administration Plan NUC (NYS Unified Court System) was created and linked to the new salary schedules. All of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-242-retroactive-salary-increases-bargaining-unit-drArkville Fire District – Internal Controls Over Financial Activities (2015M-65)
Arkville Fire District Internal Controls Over Financial Activities 2015M65
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/03/arkville-fire-district-internal-controls-over-financial-activities-2015m-65Village of Northville – Joint Youth Activity Program (2016M-339)
… a proper review of financial transactions. The Director does not always provide a record detailing the dates of …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/09/village-northville-joint-youth-activity-program-2016m-339Travel Advisory No. 5
… System Imaging and Attachment Guidance . If the agency does not follow these requirements, the official record must …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/5-gfo-updates-record-retention-travel-and-expenseCity of Lockport - Budget Review (B1-16-16)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the City's proposed … 147 of the Laws of 2015 (the "Act"), authorized the City to issue debt to liquidate the accumulated deficits in the … and water fund expenditures. The proposed budget does not include a tax overlay, which could create a shortfall in …
https://www.osc.ny.gov/local-government/audits/city/2016/11/04/city-lockport-budget-review-b1-16-16Town of Walton – Incompatible Duties (2016M-309)
… Purpose of Audit The purpose of our audit was to review the Supervisor’s … million. Key Findings The Supervisor appointed the Clerk to act as his bookkeeper; however, the New York State …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-walton-incompatible-duties-2016m-309Greenville Fire District #1 – Board Oversight (2014M-376)
… Fire District #1 is a district corporation of the State, distinct and separate from the Town of Greenville, … are correct. Key Recommendations Ensure compliance with New York State Town Law by developing policies and procedures …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/greenville-fire-district-1-board-oversight-2014m-376Delaware County – Third-Party Contractual Services (2014M-287)
… service providers for the period January 1, 2013 through June 9, 2014. Background Delaware County, which has a …
https://www.osc.ny.gov/local-government/audits/county/2015/03/06/delaware-county-third-party-contractual-services-2014m-287