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Elba Central School District - Financial Management (2018M-96)
… in 2013-14 and if the Board had used overfunded reserves to pay $860,000 of related expenditures rather than … based on historical or other known trends. Review reserves to determine whether they are necessary and reasonably … agreed with our recommendations and indicated they planned to initiate corrective action. 1 Our audit focused primarily …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/elba-central-school-district-financial-management-2018m-96DiNapoli: $10 Million Ponzi Scheme Unraveled Following Nassau County District Attorney Investigation
… Attorney Madeline Singas announced the arrest of a financial advisor from Pennsylvania and the re-arrest of his … advantage of people who entrusted their financial futures to them in order to steal millions to fund other business … for two years, the victim requested the return of the money in January 2017 but received a payment of only $26,699. …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-10-million-ponzi-scheme-unraveled-following-nassau-county-district-attorney-investigationTown of Fort Edward – Payroll and Leave Accruals (2022M-119)
… timecards were unreliable because the time clock was set to an incorrect date. The Board did not adopt policies or implement controls to properly segregate payroll duties. Without clear written … pay its officers and employees incorrectly, or allow them to receive benefits to which they are not entitled. Key …
https://www.osc.ny.gov/local-government/audits/town/2022/11/23/town-fort-edward-payroll-and-leave-accruals-2022m-119Opinion 2004-2
… interest in the town's contract with the vendor, we have long expressed the view that when a town awards a contract …
https://www.osc.ny.gov/legal-opinions/opinion-2004-2Oversight of Selected Fiscal Aspects of Homeless Shelter Services
… Purpose To determine whether the New York City Department of Homeless Services (DHS) has … processes, and whether current contracted shelter rates are reasonable. Our audit covered the period from July … and families. In August 2016, following a comprehensive 90-Day Review of DHS Operations ordered by the Mayor, DHS and …
https://www.osc.ny.gov/state-agencies/audits/2017/10/10/oversight-selected-fiscal-aspects-homeless-shelter-servicesNew York Local Government Assistance Corporation
… ) Mission Statement Created on June 11, 1990, the New York Local Government Assistance Corporation’s (“Corporation” … Notice March 1, 2018, Minutes – Adopted June 18, 2018 June 26, 2017 Agenda Meeting Notice June 26, 2017, Minutes – …
https://www.osc.ny.gov/debt/lgacState Agencies Bulletin No. 1735.1
… job location is within the five boroughs of New York City (NYC), $12.00 for State employees whose job location is within … or $11.10 for State employees in all other job locations. Per DOB Bulletin G-1039, Location Pay will be included for … Pay) may be less than the hourly equivalent of $15.00 per hour. In order to pay eligible employees at least the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/17351-minimum-wage-differential-annual-employeesOpinion 99-10
… useful life" of energy facilities or equipment subject to an energy performance contract, for purposes of Energy … which the facilities or equipment are reasonably expected to be useful and is not necessarily equated to the period of probable usefulness prescribed in Local …
https://www.osc.ny.gov/legal-opinions/opinion-99-10Dual Employment
… to obtain in writing prior to engaging in any outside employment. Such employment may not interfere with the employee's job …
https://www.osc.ny.gov/state-agencies/audits/2013/12/18/dual-employmentCity of Salamanca – Selected Financial Activities (2015M-284)
… Purpose of Audit The purpose of our audit was to review City officials’ financial management practices and … did not submit casino revenue claims in a timely manner to the Seneca Nation. The Comptroller did not enforce the …
https://www.osc.ny.gov/local-government/audits/city/2016/03/04/city-salamanca-selected-financial-activities-2015m-284Brighter Choice Charter School for Girls – Financial Operations (2013M-321)
… The Brighter Choice Charter School for Girls is located in the City of Albany. The School is governed by the Board of … 2 percent for the final year of the contract. The increase in the fee percentage over the next two years will place an … to budget some account codes and using unrealistic amounts in others. In addition, the School does not modify its budget …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/02/07/brighter-choice-charter-school-girls-financial-operations-2013m-321Efficiency of Warehouse Space
… warehouse space used by State agencies for cost-savings opportunities. Our audit covered the period January 1, 2014 … through March 29, 2019. About the Program The Spending and Government Efficiency Commission was formed to streamline … State government operations by eliminating redundancies and implementing cost-savings measures. As part of these …
https://www.osc.ny.gov/state-agencies/audits/2020/01/03/efficiency-warehouse-spaceManagement of Invasive Species
To determine if the Department of Environmental Conservation (Department) was effectively managing invasive species to prevent and mitigate the harmful effects
https://www.osc.ny.gov/files/state-agencies/audits/pdf/2019-S-26.pdfCalendar of Events
The Calendar of Events outlines when reports and property types are due.
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/calendar-of-events.pdfGenesee County Soil and Water Conservation District – Cash Receipts and Disbursements (2017M-34)
… Purpose of Audit The purpose of our audit was to review the District’s cash receipts and disbursements for … District provides services and funds projects related to the conservation of soil and water resources, improvement … The Board did not audit or review individual claims prior to payment. Key Recommendations Review and update the cash …
https://www.osc.ny.gov/local-government/audits/district/2017/04/07/genesee-county-soil-and-water-conservation-district-cash-receipts-andCornwall Central School District – Financial Condition (2015M-148)
… which reduced the District's unrestricted, unappropriated funds during that period. Key Recommendation District …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/cornwall-central-school-district-financial-condition-2015m-148Improved Financial Disclosure for LOSAPs and the New LOSAP Audit Requirements
The purpose of this bulletin is to provide LOSAP sponsors model notes that should be included with their annual financial reports.
https://www.osc.ny.gov/files/local-government/publications/pdf/losap.pdfGeneral Investment Policies for the New York State Common Retirement Fund
Intended to provide a framework for the operation of the Fund and to reflect the strategies and principles adopted by the Comptroller.
https://www.osc.ny.gov/files/common-retirement-fund/pdf/general-investment-policies.pdfParking Structures (2017-MS-3)
… parking structures were regularly inspected and repaired for the period January 1, 2015 through January 31, 2017. We … maintaining parking structures to be safe and acceptable for public use. Accordingly, the process of continuously … and using the results from inspections to create a clear plan for repairs should be implemented. Officials …
https://www.osc.ny.gov/local-government/audits/city/2017/12/29/parking-structures-2017-ms-3State Agencies Bulletin No. 1984
… are required to furnish each employee with a Form W-2 by 01/31/2022. Effective Dates 2021 Form W-2s will include … agency in the same company during the year, for example, State of New York (NYS) or City University of New York …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1984-form-w-2-wage-and-tax-statement-calendar-year-2021