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Accounts Payable Advisory No. 8
… Unique Invoice Number Requirements . Combining invoice numbers in the invoice number field on a voucher may cause …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/8-one-invoice-voucherDiNapoli: State Must Consider Pros and Cons of Gaming Revenues, Problem Gambling
… Comptroller Thomas P. DiNapoli released a report today on the industry in the state that calls for improvements in finding an … Comptroller Thomas P DiNapoli released a report today on the industry in the state that calls for improvements in finding an …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-state-must-consider-pros-and-cons-gaming-revenues-problem-gamblingComptroller DiNapoli and Attorney General Underwood Announce Sentencing of Queens Pharmacy Owner for Stealing More than $1.5 Million from Medicaid
… by Director Amy Held and Assistant Deputy Attorney General Paul J. Mahoney. The Criminal Justice Division is led by …
https://www.osc.ny.gov/press/releases/2018/07/comptroller-dinapoli-and-attorney-general-underwood-announce-sentencing-queens-pharmacy-ownerTown of Broadalbin - Records and Reports (2018M-63)
… Town of Broadalbin Records and Reports 2018M63 …
https://www.osc.ny.gov/local-government/audits/town/2018/06/22/town-broadalbin-records-and-reports-2018m-63X.4.B Address – X. Guide to Vendor/Customer Management
… SECTION OVERVIEW AND POLICIES The “Address” section of the vendor record contains all addresses … associated with the vendor record (e.g., remit-to address, ordering address, physical address). Each address is assigned a … The Address section of the Vendor Record contains all of the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4b-addressBelleville-Henderson Central School District - Information Technology (2019M-128)
… adopt a disaster recovery plan. District officials agreed with our recommendations and indicated they had already taken …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/11/belleville-henderson-central-school-district-information-technology-2019mTown of Union Vale - Payroll (2018M-31)
… payroll, leave and health insurance payments. Key Findings The Town overpaid $134,658 in payroll, leave and health insurance payments. The health … action. Appendix B includes our comments on issues raised in the Town’s response. …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-union-vale-payroll-2018m-31Cortlandville Fire District – Credit Cards (2020M-57)
… complete report - pdf ] Audit Objective Determine whether credit card purchases were adequately supported, for appropriate purposes and paid timely. Key Findings The Board approved credit card charges totaling $18,124 without adequate … Determine whether credit card purchases were adequately supported for …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/07/10/cortlandville-fire-district-credit-cards-2020m-57Town of Woodstock - Information Technology (2018M-211)
… implement and enforce procedures to monitor the use of IT resources, including personal use. Adopt written IT …
https://www.osc.ny.gov/local-government/audits/town/2019/02/22/town-woodstock-information-technology-2018m-211Opinion 97-1
… that bear on the issues discussed in the opinion. PUBLIC HOUSING AUTHORITIES -- Powers and Duties (participation in … -- County Self-Insurance Plan (participation in by village housing authority) WORKERS' COMPENSATION LAW, §§62, 66, 71: A village housing authority is eligible to participate in a workers' …
https://www.osc.ny.gov/legal-opinions/opinion-97-1Opinion 88-57
… guarantees (24 Opns St Comp, 1968, p 728; 8 Opns St Comp, 1952, p 281; NY Const, Art I, §11; US Const, 14th Amendment). …
https://www.osc.ny.gov/legal-opinions/opinion-88-57City of Tonawanda - Information Technology (2018M-146)
… of IT assets. City employees were not provided with IT security awareness training. In addition, sensitive IT … Ensure that all necessary City personnel receive IT security awareness training and that training is provided …
https://www.osc.ny.gov/local-government/audits/city/2018/11/21/city-tonawanda-information-technology-2018m-146Gloversville Public Library – Claims Processing (2014M-81)
… through December 31, 2013. Background The Gloversville Public Library is located in the City of Gloversville, Fulton … The Library received its charter as a school district public library from the State Board of Regents and is … Gloversville Public Library Claims Processing 2014M81 …
https://www.osc.ny.gov/local-government/audits/library/2014/06/27/gloversville-public-library-claims-processing-2014m-81Forestville Central School District - Information Technology (2019M-170)
… District officials did not provide formalized IT security awareness training for individuals who used the District’s IT … Key Recommendations Provide periodic IT security awareness training. Develop and implement written …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/forestville-central-school-district-information-technology-2019m-170Randolph Central School District - Financial Management (2019M-232)
… officials can better manage fund balance and reserves. As of June 30, 2019, surplus fund balance was nearly $2.9 million (14 percent of the 2019-20 budgeted appropriations), exceeding the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/randolph-central-school-district-financial-management-2019m-232Red Creek Central School District – Financial Management (2020M-75)
… Findings Actions taken by the Board and District officials to manage financial condition were not transparent and more taxes were levied than necessary to sustain operations. Approximately $1.5 million (72 … District officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/18/red-creek-central-school-district-financial-management-2020m-75Johnsburg Central School District - Extra-Classroom Activity Funds (2018M-150)
… documentation to support collections. Monitor the status of cash advances and prepare reconciliations to ensure funds …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/01/johnsburg-central-school-district-extra-classroom-activity-funds-2018mOverview – When Employees Retire
… Employees must apply for retirement in order to start receiving their pension. To apply, by law, the appropriate application must be “filed … Applications and documents employees give to you have not been “filed with the Office of the State …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/overviewTown of Lockport – Building Permit Fee Collections (2025M-56)
… local government − in this case a town − that authorizes a property owner to construct a new building, expand or remodel … permit fee (permit fee) amounts which vary based on property type and the nature of the modifications planned for the property. A board-appointed inspector oversees, administers …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-building-permit-fee-collections-2025m-56State Comptroller DiNapoli Releases Municipal & School Audits
… to purchase school buses. Henry Johnson Charter School – Resident Tuition Billings and Collections (Albany County) While School officials ensured resident district tuition billings were adequately supported …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-1