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Town of Thompson - Board Oversight (2018M-69)
… and accurately, which ultimately cost the Town $7,955 in late fees and uncollected amounts. The Board did not … Comptroller’s duties and ensure that proper controls were in place over cash receipts and disbursements. The … Provide sufficient oversight of the Comptroller by requesting financial reports to verify the adequacy of the …
https://www.osc.ny.gov/local-government/audits/town/2018/07/13/town-thompson-board-oversight-2018m-69City of Hudson - Payroll and Accrued Leave (2020-14)
… process to verify leave balances prior to approving leave slips and periodically review leave records for accuracy. …
https://www.osc.ny.gov/local-government/audits/city/2020/03/13/city-hudson-payroll-and-accrued-leave-2020-14Medina Central School District - Tax Collection (2019M-151)
… report - pdf] Audit Objective Determine whether the Tax Collector (Collector) received, recorded, deposited and reported real property tax collections in an accurate and timely manner. Key … Determine whether the Tax Collector Collector received recorded deposited and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-tax-collection-2019m-151Medina Central School District - Capital Projects (2019M-163)
… approve change orders. Include all itemized Project costs in monthly financial reports to the Board. District officials … action. Appendix B includes our comments on issues raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-capital-projects-2019m-163State Comptroller DiNapoli Releases Municipal Audit
… Thomas P. DiNapoli today announced the following local government audit has been issued. Jefferson County Industrial … it to estimates in project applications. Find out how your government money is spent at Open Book New York . Track … Thomas P DiNapoli today announced the following local government audit has been issued …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-municipal-auditXI-A.9 Receiving – XI-A. Purchasing
… model type, size, unit of measure, and that the goods are free from defects or damage. For services, the agency must …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a9-receivingOpinion 90-31
… CONSTRUCTION LAW, §41; MUNICIPAL HOME RULE LAW, §10(1): A committee formed by seven towns to operate a joint airport … Law, §353-a must act by majority vote of the whole committee. The participating towns may not, by local law, authorize the committee to act by majority of the quorum present at a …
https://www.osc.ny.gov/legal-opinions/opinion-90-31Oversight of the Supported Housing Program – Rehabilitation Support Services, Inc.
… Purpose To determine whether the Office of Mental Health (OMH) is ensuring that Rehabilitation … and $489,616 in questionable costs claimed by RSS. Of these amounts, $6,282 in unallowable expenses and $137,836 … another two clients who were paying more than 30 percent of their income for rent, which is the threshold set by OMH. …
https://www.osc.ny.gov/state-agencies/audits/2017/05/04/oversight-supported-housing-program-rehabilitation-support-services-incState Comptroller DiNapoli Releases Audits
… overpayments. New York City Department of Education (DOE): Compliance with Special Education Regulations for the Provision of Services (2018-N-5) Auditors determined that DOE did not arrange for special education services within the …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 1801
… this bulletin is to inform agencies of an updated process for calculating New York City reportable wages for the 2019 W-2s and required notification of certain … on their Form W-2s. If an employee lived in New York City for part of the calendar year, the New York City reportable …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1801-2019-new-york-city-reportable-wagesOpinion 90-14
… (direct payment by developer of subdivision review fees to engineer or lawyer) TOWN LAW, §277(1): A town may impose a schedule of fees upon a developer to recover engineering, land surveying and legal expenses … review so long as they are reasonably necessary to accomplish the regulatory program and bear a reasonable …
https://www.osc.ny.gov/legal-opinions/opinion-90-14Opinion 89-24
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … that bear on the issues discussed in the opinion. CONFLICT OF INTEREST -- Collective Bargaining Agreement (school board … Whether a person who is a member of the board of education of a city school district has a …
https://www.osc.ny.gov/legal-opinions/opinion-89-24Opinion 91-53
… TOWN BOARD -- Compensation (additional compensation for additional assigned duties); (additional compensation if … members who do not have such additional assignments. The salary fixed, however, may not exceed the amount set forth in … board member may be appointed deputy supervisor and the salary fixed for the office of deputy supervisor is not …
https://www.osc.ny.gov/legal-opinions/opinion-91-53Opinion 2004-2
… supplies gravel from the property to the town, and (1) the lease was entered into in anticipation or as a direct … with the town, or (2) the rental payment required by the lease varies on the basis of the amount of gravel removed … in the contract prohibited by article 18. If the lease was not entered into in anticipation or as a direct …
https://www.osc.ny.gov/legal-opinions/opinion-2004-2Comptroller DiNapoli Releases School Audits
… District and the Mount Morris Central School District . “In an era of limited resources and increased accountability, … developing reasonable budgets and managing fund balance in a responsible manner. Corinth Central School District – …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-school-auditsExamination of Procurement Card Payments
… for OSC contract approval and competitive bidding and (ii) do not use PCards to pay for purchases from vendors with …
https://www.osc.ny.gov/state-agencies/audits/2018/03/09/examination-procurement-card-paymentsFuel and Services
… appropriate procurements, paid appropriate prices, and received the quality and quantity of goods and services it procured during its response to Superstorm … conducted appropriate procurements paid appropriate prices and received the quality and quanti …
https://www.osc.ny.gov/state-agencies/audits/2015/06/30/fuel-and-servicesOneida City School District – Controlling Access to the Student Information System (2016M-53)
… 2014 through October 30, 2015. Background The Oneida City School District is located in the City of Oneida and the … Oneida City School District Controlling Access to the Student Information …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/oneida-city-school-district-controlling-access-student-information-systemTown of Altona – Apparent Misappropriations of Cash Receipts and Supervisor’s Records and Reports (2013M-282)
… Purpose of Audit The purpose of our audit was to review the Town’s cash receipts and assess the completeness and accuracy of the Town’s records and reports for the period January 1, … The purpose of our audit was to review the Towns cash receipts and assess …
https://www.osc.ny.gov/local-government/audits/town/2014/05/15/town-altona-apparent-misappropriations-cash-receipts-and-supervisors-records-andVillage of Great Neck – Transparency of Fiscal Activities (S9-24-20)
… – pdf] Audit Objective Determine whether the Village of Great Neck (Village) Board of Trustees (Board): Conducted an … Determine whether the Village of Great Neck Village Board of Trustees Board Conducted an …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-great-neck-transparency-fiscal-activities-s9-24-20