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DiNapoli Statement on the Governor’s 9th Proposal for the 2018 State of the State
… response to the Governor’s 9th Proposal for the 2018 State of the State, related to the New York State Common Retirement … sustainable investments is $5 billion and growing. For all of this and more, the state pension fund has been recognized … to the emerging low-carbon economy. "As trustee of the pension fund, I participated in the U.N. conferences …
https://www.osc.ny.gov/press/releases/2017/12/dinapoli-statement-governors-9th-proposal-2018-state-stateDiNapoli: Tax Collector Pleads Guilty After Faking Her Own Tax Payments
… set for October 26. DiNapoli’s audits and investigations have led to more than 90 arrests and $18 million in ordered …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-tax-collector-pleads-guilty-after-faking-her-own-tax-paymentsImproper Payments to a Dentist (Follow-Up)
… Purpose To determine the extent of implementation of the three … made in our audit report, Improper Payments to a Dentist (Report 2012-S-52). Background Our initial audit …
https://www.osc.ny.gov/state-agencies/audits/2015/09/30/improper-payments-dentist-followTown of Canandaigua – Fund Balance, Water Operations and Information Technology (2017M-109)
… has one bank it uses for online transactions but does not have a sufficient written online banking agreement. Key …
https://www.osc.ny.gov/local-government/audits/town/2017/09/29/town-canandaigua-fund-balance-water-operations-and-information-technology-2017m-109Rockland Board of Cooperative Educational Services – Administrator Compensation, Financial Management and Purchasing (2017M-60)
… purchasing and financial management practices for the period July 1, 2013 through June 30, 2015. Background … boards of the component districts. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $103.7 … has not adopted a written policy that addresses procedures for billing and collection. The Board and Superintendent …
https://www.osc.ny.gov/local-government/audits/boces/2017/12/15/rockland-board-cooperative-educational-services-administrator-compensationRainbow Rhymes Learning Center (Follow-Up)
… services are provided. Key Findings Department officials have made progress in addressing the matters in our initial …
https://www.osc.ny.gov/state-agencies/audits/2013/06/27/rainbow-rhymes-learning-center-followCity of Lockport -- Budget Review (B1-15-20)
… Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the City’s proposed budget for 2016. Background Chapter …
https://www.osc.ny.gov/local-government/audits/city/2015/11/04/city-lockport-budget-review-b1-15-20CUNY Bulletin No. CU-276
… for whom the Prepaid Legal Service Benefit was processed. Payroll Register and Employee's Paycheck/Advice The … earnings code and the value will be displayed on the payroll register and the employee’s paycheck stub or direct … this bulletin may be directed to the University Manager of Payroll Systems and Operations at CUNY Central Office. … This …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-276-prepaid-legal-service-benefit-cuny-employeesCity of Salamanca – Selected Financial Activities (2015M-284)
… Purpose of Audit The purpose of our audit was to review City officials’ … overdue real property taxes and ambulance service charges for the period April 1, 2013 through September 10, 2015. … the Council with cash flow analyses and did not submit casino revenue claims in a timely manner to the Seneca …
https://www.osc.ny.gov/local-government/audits/city/2016/03/04/city-salamanca-selected-financial-activities-2015m-284Rochester City School District – Payroll and Procurement (2016M-435)
… the District properly calculated and adequately supported payroll-related payments and payments for goods and services … policies or procedures for the processing or monitoring of payroll payments. In our audit sample of payroll payments, we …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/10/rochester-city-school-district-payroll-and-procurement-2016m-435Putnam Valley Central School District – Financial Condition (2016M-135)
… balance, which exceeded the statutory limit. Officials have not established a reserve fund policy stating how much …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/putnam-valley-central-school-district-financial-condition-2016m-135State Comptroller DiNapoli Releases Municipal Audits
… totaling $21,843 were properly accounted for or remitted in a timely manner because the clerks did not maintain … recreational fees, they did not always make remittances in a timely manner. Coeymans Hollow Fire District – Board … Coeymans Hollow Volunteer Fire Corporation was adequate in addressing what periodic financial reports the company had …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-municipal-audits-1XIII.10 Overview – XIII. Employee Expense Reimbursement
… SECTION OVERVIEW AND POLICIES This section provides Agencies with guidance on how to process a refund owed to the State by an employee using the Statewide …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10-overviewTown of Sidney – Budget Review (B4-13-19)
… expenditure projections in the Town’s preliminary budget for the 2014 fiscal year are reasonable. Background The Town … Town due to expenses related to the Town-owned hospital for the fiscal year ended December 31, 2005. Local Finance … operating deficits to submit their preliminary budgets for the next fiscal year to the State Comptroller for review …
https://www.osc.ny.gov/local-government/audits/town/2013/11/05/town-sidney-budget-review-b4-13-19Town of Shandaken – Payroll (2013M-201)
… salaries and hourly wage rates to ensure that they match Board-approved amounts, before pay checks are …
https://www.osc.ny.gov/local-government/audits/town/2013/10/02/town-shandaken-payroll-2013m-201Clarence Central School District – Financial Condition Management (2022M-46)
… officials improperly sheltered a portion of surplus fund balance from the statutory limit and made surplus fund balance appear less than it actually was. Adopted annual … of $13.7 million. As of June 30, 2021, surplus fund balance totaled $9.2 million, or more than 6 percentage …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/clarence-central-school-district-financial-condition-management-2022m-46XIII.4.B Travel Advance – XIII. Employee Expense Reimbursement
… overnight assignments away from their official station for at least 30 percent of the work year. In addition, Business Units may advance funds to an employee for a specific travel event. Process and Document …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4b-travel-advanceJefferson County Soil and Water Conservation District – Internal Controls Over Selected Financial Operations (2014M-171)
… or businesses with which the former Director appears to have been affiliated, resulting in a potential conflict of …
https://www.osc.ny.gov/local-government/audits/district/2015/04/17/jefferson-county-soil-and-water-conservation-district-internal-controls-overXIV.3.A Overview – XIV. Special Procedures
… all moneys belonging to any and all funds (of the State) in classes and kinds of investments that are identified in this section of law. The Comptroller is responsible for … support day-to-day operations and to make appropriated and in some cases, non-appropriated payments. The Short Term …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv3a-overviewVillage of Allegany – Vehicle Fuel (2012M-308)
… Had the Village used State contract vendors, it could have saved approximately $1,100, or four percent on the fuel …
https://www.osc.ny.gov/local-government/audits/village/2014/01/31/village-allegany-vehicle-fuel-2012m-308