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State Comptroller DiNapoli Releases School District Audits
… wireless security, remote access, online banking, user account management and access rights or backup and … with contracts or board resolutions. In addition, manual adjustments for fingerprint time clock system entries …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-district-auditsOpinion 2005-3
… p 1; 1971 Opns St Comp No. 71-1033, unreported; see also Lake George Steamboat v Blais , 30 NY2d 48, 330 NYS2d 336; 10 …
https://www.osc.ny.gov/legal-opinions/opinion-2005-3Opinion 2008-6
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … (calculation of the cash value of accumulated, unused vacation leave payable upon retirement) GENERAL MUNICIPAL LAW … The applicability of General Municipal Law 207m to the calculation of the cash …
https://www.osc.ny.gov/legal-opinions/opinion-2008-6Reporting Regulation for Elected or Appointed Officials
… work for a participating employer of the retirement system and are required to be reported to the retirement system. (a) … that consists of a daily record of actual time worked and time charged to accruals, shall record his or her work … such elected or appointed official shall include the start and end time of each activity performed. The elected or …
https://www.osc.ny.gov/retirement/employers/reporting-regulation-elected-or-appointed-officialsComptroller DiNapoli Releases Municipal Audits
… DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that … $12,505 in cash from the company’s fundraiser savings account without board approval. Columbia County – Court and … revenue. ### For access to state and local government spending and nearly 50,000 state contracts, visit OpenBookNY …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-1State Comptroller Thomas P. DiNapoli Statement on NYC's FY 2025 Preliminary Budget
… of critical services and be transparent about the choices it faces in an environment where the potential for …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-thomas-p-dinapoli-statement-nycs-fy-2025-preliminary-budgetXIII.4.B Travel Advance – XIII. Employee Expense Reimbursement
… that any money that was advanced and not used is returned by the traveler. The Business Unit is also responsible for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4b-travel-advanceComptroller DiNapoli Releases Municipal Audits
… today announced his office completed audits of the Clifton Park Water Authority , Cortland County Industrial … their money is being spent appropriately and effectively.” Clifton Park Water Authority – Water Charges (Saratoga … today announced his office completed audits of the Clifton Park Water Authority Cortland County Industrial …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits-2Review of Trivision Tek Group, Inc.
… GDA X199 is a member initiative grant sponsored by former Senate majority leader John Sampson. Trivision was hired to …
https://www.osc.ny.gov/state-agencies/audits/2016/06/16/review-trivision-tek-group-incColdspring Fire District – Internal Controls Over Financial Operations (2013M-229)
… general fund budget totaled $49,050 for the 2013 fiscal year. Key Findings The Board generally does not … activities. The Board has not adopted procurement or code of ethics policies in accordance with GML. The Board did … accounts. The Treasurer also did not document monthly bank reconciliations to determine whether any differences …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/coldspring-fire-district-internal-controls-over-financial-operations-2013mCity of Lockport -- Budget Review (B1-15-20)
… 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 City’s general, …
https://www.osc.ny.gov/local-government/audits/city/2015/11/04/city-lockport-budget-review-b1-15-20City of Salamanca – Selected Financial Activities (2015M-284)
… Purpose of Audit The purpose of our audit was to review City officials’ financial management practices and the … April 1, 2013 through September 10, 2015. Background The City of Salamanca is located almost entirely within the … Territory of the Seneca Nation, in Cattaraugus County. The City, which has approximately 6,000 residents, is governed by …
https://www.osc.ny.gov/local-government/audits/city/2016/03/04/city-salamanca-selected-financial-activities-2015m-284Tuckahoe Common School District – Purchasing (2013M-158)
… 2011, to February 28, 2013. Background The Tuckahoe Common School District is located in Suffolk County in the Town of … Tuckahoe Common School District Purchasing 2013M158 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/08/tuckahoe-common-school-district-purchasing-2013m-158Virgil Fire District – Internal Controls Over Financial Operations (2012M-329)
… general fund budget totaled $215,255 for the 2013 fiscal year. Key Findings The Board does not provide adequate … Although the Board has adopted procurement, investment and code of ethics policies, it did not ensure there were proper … meetings. However, because it is not reviewing monthly bank statements or bank reconciliations, the Board cannot …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/17/virgil-fire-district-internal-controls-over-financial-operations-2012m-329Uniondale Fire District – Firehouse Hall Rentals and Questionable Board Practices (2013M-244)
… $4.1 million. Key Findings The Board’s current firehouse hall rental policy and procedures are inadequate, and it did … review and/or approve, monitor, or control the firehouse hall rental process. The Board did not exercise appropriate … Key Recommendations Evaluate the District’s current hall rental policy to ensure that it contains specific rules …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/uniondale-fire-district-firehouse-hall-rentals-and-questionable-boardSnyder Fire District – Internal Controls Over Financial Operations (2013M-365)
… corporation of the State, distinct and separate from the Town of Amherst, located in Erie County. The Board of Fire … District annually spends approximately $9,000 for natural gas and $13,000 for electricity. We found that the Board was … for either of these purchases. We reviewed natural gas and electricity bills from September 2012 through …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/snyder-fire-district-internal-controls-over-financial-operations-2013m-365Schenectady County Industrial Development Agency – Project Approval and Monitoring (2014M-338)
… and recreation facilities. The Agency, which was created in 1978, is governed by a seven-member Board of Directors … 2013. Key Findings The Agency did not include provisions in the agreements it enters into with businesses to recapture … agents. Establish and implement procedures to ensure that PILOT payments are made accurately and timely. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schenectady-county-industrial-development-agency-projectSullivan County Industrial Development Agency – PILOT Program (2013M-161)
… Development Agency (SCIDA) Payment in Lieu of Taxes (PILOT) Program for the period January 1, 2012, to April 10, … One of the projects in our review was approved for a PILOT agreement even though a SCIDA Board member was the … Projects are monitored and performance goals are tracked. PILOT amounts are adjusted annually based on performance. Key …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/08/30/sullivan-county-industrial-development-agency-pilot-programYaphank Fire District – Claims Processing (2013M-51)
… 31, 2012. Background The Yaphank Fire District is located in the Town of Brookhaven in Suffolk County and serves 14.1 square miles in the areas … It is that Commissioner’s responsibility to review the claim and determine if it is a proper District expenditure. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/31/yaphank-fire-district-claims-processing-2013m-51Orleans County – Department of Social Services (2012M-222)
… $7,523. This was due to inadequate communication between social welfare examiners in two different County Social Services programs. In addition, we found that 10 out … Orleans County Department of Social Services 2012M222 …
https://www.osc.ny.gov/local-government/audits/county/2013/01/18/orleans-county-department-social-services-2012m-222