Search
Snyder Fire District – Internal Controls Over Financial Operations (2013M-365)
… The District annually spends approximately $9,000 for natural gas and $13,000 for electricity. We found that the … proposals for either of these purchases. We reviewed natural gas and electricity bills from September 2012 through … the procurement policy. Solicit proposals from various natural gas and electricity providers to ensure that they are …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/snyder-fire-district-internal-controls-over-financial-operations-2013m-365County of Orleans Industrial Development Agency – Project Approval and Monitoring (2014M-345)
… develop and assist industrial, manufacturing, warehousing, commercial, research and recreation facilities. The Agency is … seeking financial assistance. None of the open projects’ PILOT agreements reviewed contained a "recapture of benefits" … for tax abatements. Officials billed one business using a PILOT billing schedule different from the Board-approved …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/county-orleans-industrial-development-agency-projectTrue North Rochester Preparatory Charter School – Contract Management (2014M-073)
… Purpose of Audit The purpose of our audit was to review the Board of Trustees’ … Background The True North Rochester Preparatory Charter School, located in the City of Rochester, is governed by the … education to approximately 670 students. The School’s total expenditures for the year ended June 30, 2013 were …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/07/11/true-north-rochester-preparatory-charter-school-contract-management-2014mIX.12.H Key CMIA Documents – IX. Federal Grants
… While CMIA applies to federal program funding, all aspects of implementation – … agreement, interest calculations – are keyed to a state’s fiscal year. Annually OSC, DOB, and lead state … includes the list of Subpart A federal programs subject to CMIA, funding techniques the state will use to draw …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12h-key-cmia-documentsState Comptroller DiNapoli Releases State Audits
… individuals also appeared to have roles for which they had no business purpose. For example, 22 employees outside of … necessary. NYSERDA established 210 days as the expected time required for installers to complete most projects, and … completed the required inspections of the initial three jobs for some new installers, nor has it documented the …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-state-auditsAvailable Options – Career Plan
… or sooner, after retiring), nothing will be paid to any beneficiary. Cash Refund — Contributions (Option ½) … annuity savings contributions will be paid to your beneficiary or your estate. If all of your accumulated … the balance of the initial value will be paid to your beneficiary or estate in a lump sum. “Initial value” is an …
https://www.osc.ny.gov/retirement/publications/1642/available-optionsAvailable Options – Police and Fire Plan
… or sooner, after retiring), nothing will be paid to any beneficiary. Cash Refund — Contributions (Option ½) … annuity savings contributions will be paid to your beneficiary or your estate. If all of your accumulated … the balance of the initial value will be paid to your beneficiary or estate in a lump sum. "Initial value" is an …
https://www.osc.ny.gov/retirement/publications/1512/available-optionsAvailable Options – New Career Plan
… or sooner, after retiring), nothing will be paid to any beneficiary. Cash Refund — Contributions (Option ½) … annuity savings contributions will be paid to your beneficiary or your estate. If all of your accumulated … the balance of the initial value will be paid to your beneficiary or estate in a lump sum. “Initial value” is an …
https://www.osc.ny.gov/retirement/publications/1515/available-optionsXI-A.3 Purchase Orders – XI-A. Purchasing
… information related to the issuance and maintenance of purchase orders. Overview A purchase order (PO) is an … to Section 4 - Procurement Card Use of this Chapter. For online agencies, in cases where the agency plans to pay for a … guidance below and its own internal business practices. Online Agencies Purchases from an Agency Contract Once an …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a3-purchase-ordersClaims Auditing – Improving the Effectiveness of Your Claims Auditing Process
… Auditing claims demands more than a “rubber stamp” of the claim packages. Instead, it should entail a thorough and deliberate examination to determine that the claim is a legal obligation and a proper charge against the local … the minutes of the board meetings should reflect what claims have been audited and whether they were allowed …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/claims-auditingXI.14.A Publication of Procurement Opportunities – XI. Procurement and Contract Management
… providing for regular, centralized public notice of state agency and public authority intentions to contract for goods … for exemptions to be granted to the Contract Reporter advertising requirements. The statute provides that no agency … and approved by OSC, may request an exemption from advertising a procurement contract opportunity in the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi14a-publication-procurement-opportunitiesPennellville Volunteer Fireman’s Association, Inc. – Financial Operations (2015M-144)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the … provide fire protection services to the Town, is governed by a five-member Board. Budgeted appropriations for 2014 were …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/11/16/pennellville-volunteer-firemans-association-inc-financial-operations-2015mTuckahoe Union Free School District – Financial Condition and Information Technology (2015M-152)
Tuckahoe Union Free School District Financial Condition and Information Technology 2015M152
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/16/tuckahoe-union-free-school-district-financial-condition-and-informationTown of Carlisle – Fund Balance (2017M-106)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s … Board. Budgeted appropriations for the general and highway funds for 2017 totaled $827,305. Key Findings The Board has …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-carlisle-fund-balance-2017m-106West Albany Fire District – Credit Card Purchases (2017M-15)
… to determine whether credit card purchases were approved in advance and related claims included adequate supporting … the State, distinct and separate from the Town of Colonie in Albany County. The District is governed by an elected … purchases (58 percent) totaling $22,224 were not approved in advance by either Board approval or purchase order. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/west-albany-fire-district-credit-card-purchases-2017m-15Town of Grand Island – Internal Controls Over Fuel Purchases (2013M-182)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the purchase of fuel for the period January 1, 2012, through June 14, …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-grand-island-internal-controls-over-fuel-purchases-2013m-182Opinion 97-10
… (see, 1984 Opns St Comp No. 84-7, p 8; see gen., Warren's Weed, New York Real Property, Vol 1, Part 2, "Buildings"; 14 …
https://www.osc.ny.gov/legal-opinions/opinion-97-10Controls Over CUNY Fully Integrated Resources and Services Tool
… CUNY’s legacy systems with an integrated and flexible state-of-the-art solution. During its early phases, CUNYfirst … would be to allow staff to update academic test data for a student. Students and staff are assigned particular roles, … requires an approved access form; however, no form was on file for this student. The student, who was not an …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/controls-over-cuny-fully-integrated-resources-and-services-toolState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today … should have been remitted to DOH. Department of Health: Eye Care Provider and Family Inappropriately Enroll as Recipients and Overcharge for Vision Services (Follow-Up) (2017-F-11) An initial audit …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-auditsSelected Safety and Security Equipment at Subway Stations
… is installed in all New York City boroughs, except Staten Island. EMD has a preventive maintenance schedule for all … ( 2016-S-11 ) Metropolitan Transportation Authority - Staten Island Railway: Safety at Stations ( 2016-S-91 ) … To …
https://www.osc.ny.gov/state-agencies/audits/2018/04/12/selected-safety-and-security-equipment-subway-stations