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Village of Canastota - Board Oversight (2018M-256)
… claims before approving them for payment or require annual audits of the Clerk-Treasurer’s records and reports. The …
https://www.osc.ny.gov/local-government/audits/village/2019/04/12/village-canastota-board-oversight-2018m-256Lake View Fire District – Internal Controls Over Financial Activity (2014M-342)
… of the State, distinct and separate from the Town of Hamburg, located in Erie County. The District is governed by …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/02/27/lake-view-fire-district-internal-controls-over-financial-activity-2014m-342Middletown-Hardenburgh Fire District – Cash Receipts and Disbursements (2014M-141)
… of our audit was to examine whether the Board ensured that cash disbursements and receipts were properly recorded … Background The Middletown-Hardenburgh Fire District is a district corporation of the State, distinct and separate from the Town of Hardenburgh in …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/01/middletown-hardenburgh-fire-district-cash-receipts-and-disbursements-2014mHomeland Security Grant Program – Federal Funding and New York
… (OEM) at 11 percent (see Figure 2). Impact The FY 2026 preliminary budget assumes that the NYPD will receive … Mexico borders and international water borders. Sources: NYC Office of Management and Budget; OSC analysis FIGURE 2 – … $ 38.3 Note: Numbers may not add due to rounding. Sources: NYC Office of Management and Budget; OSC analysis …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/homeland-security-grant-programOther Bulletin No. 16
… for repaying compensation taken by the 2012-2013 Deficit Reduction Plans to employees in the bargaining units listed … to compensation as the result of the 2012-2013 Deficit Reduction Plans prior to the full repayment of such temporary … a lump sum payment upon separation of unpaid deficit reduction plan monies. Management Confidential (MC) employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-16-repayment-compensation-taken-2012-2013-deficit-reductionViolating the Terms of a DRO – Divorce and Your Benefits
… violation of a pre-existing DRO, separation agreement, or stipulation of settlement, the Comptroller, at their … action documents including the judgment of divorce, stipulation of settlement and/or separation agreement, and …
https://www.osc.ny.gov/retirement/members/divorce/violating-terms-droReimbursement of Social Services Costs (2013MS-3)
… are directly billed to the DSS. In addition, counties are reimbursed for the indirect costs they incur delivering … social services programs for which costs are federally reimbursed. Calculate the costs of these services and apply …
https://www.osc.ny.gov/local-government/audits/county/2013/12/13/reimbursement-social-services-costs-2013ms-3Opinion 95-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Powers and Duties (procedure for investigating possibility of civil liability arising from alleged criminal conduct) … Regarding the procedure which the county board of supervisors may follow in investigating the possibility of …
https://www.osc.ny.gov/legal-opinions/opinion-95-4NYC Construction Noise Complaints Soar
… (AHVs). The city’s Department of Environmental Protection (DEP) and DOB are the agencies primarily responsible for handling construction noise complaints. DEP is responsible for responding to 311 construction noise … Auditors found there was minimal communication between DEP and DOB regarding noise complaints, and there was no …
https://www.osc.ny.gov/press/releases/2017/08/nyc-construction-noise-complaints-soarCity of Newburgh – Budget Review (B6-16-17)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2017 fiscal year are reasonable. Background The City of Newburgh, located in Orange County, issued debt totaling … City of Newburgh Budget Review B61617 …
https://www.osc.ny.gov/local-government/audits/city/2016/11/10/city-newburgh-budget-review-b6-16-17Town of Butternuts – Disbursements (2021M-62)
… a third-party vendor direct access to the Town’s bank account that, at times, had more than $500,000 on deposit. In … allowing the service provider access to the Town bank account. Town officials agreed with our recommendations and …
https://www.osc.ny.gov/local-government/audits/town/2021/08/06/town-butternuts-disbursements-2021m-62Town of Palermo – Procurement and Fuel Inventory (2020M-100)
… used competitive methods when procuring goods and services and properly accounted for and monitored diesel and gasoline fuel. Key Findings Town officials did not … always use competitive methods when procuring goods and services or properly account for and monitor diesel and …
https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-palermo-procurement-and-fuel-inventory-2020m-100Opinion 2009-1
… to be appointed as treasurer to disclose the relationship, recuse himself or herself from discussions on the appointment … any person from being employed as a teacher by a school district if he or she is related by blood or marriage … any member of the board of education, except by two-thirds vote of the board]). 1 In addition, there is no common law …
https://www.osc.ny.gov/legal-opinions/opinion-2009-1New York State Health Insurance Program – Payments by Beacon Health Options for Mental Health and Substance Abuse Services for Ineligible Members (Follow-Up)
… implemented. Key Recommendation Officials are given 30 days after the issuance of this report to provide …
https://www.osc.ny.gov/state-agencies/audits/2024/01/03/new-york-state-health-insurance-program-payments-beacon-health-options-mental-health-andOpinion 93-6
… -- Fire Protection Contracts (article 5-G of the General Municipal Law does not provide authority for) MUNICIPAL COOPERATION -- Fire Protection (article 5-G of the General Municipal Law does not provide authority for town fire … into an agreement pursuant to article 5G of the General Municipal Law under which the village would provide fire …
https://www.osc.ny.gov/legal-opinions/opinion-93-6XII.5.B Unique Invoice Number Requirements – XII. Expenditures
… Business Units may encounter this situation when making a partial payment due to a partial delivery. Partial payments should rarely occur because Business Units …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5b-unique-invoice-number-requirementsLead Poisoning Prevention Program
… problems, kidney damage, and even death. In New York State, the Department of Health (Department) is responsible for administering the Lead Poisoning Prevention Program … important that the system contain comprehensive, reliable data. However, we found significant issues with the …
https://www.osc.ny.gov/state-agencies/audits/2019/08/08/lead-poisoning-prevention-programRevenue Enhancement Ideas: Cash Management for Local Governments and School Districts
… disbursements. Review monthly analysis reports from the bank, along with monthly account reconciliations. … reserves and other balances that could be invested longer term in investments allowable by law. Accelerate Collection … term). Establish a formal investment policy, if you haven’t already, to guide your local government or school district …
https://www.osc.ny.gov/local-government/publications/revenue-enhancement-ideas-cash-management-local-governments-and-school-districtsComptroller DiNapoli Releases Municipal Audits
… and fundraising activities. Bovina Fire District – Fund Balance (Delaware County) The district’s available fund balance has accumulated to more than 400 percent of the … adopted unrealistic budgets from 2012-2014 because the manager did not use historical trends or prior year amounts …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-municipal-auditsSUNY Bulletin No. SU-342
… of Paid Parental Leave for certain State University of New York (SUNY) employees and provide guidance for entering … Per a January 10, 2023, announcement from Governor Hochul, New York State will provide 12 weeks of Paid Parental Leave … SUNY Board of Trustees has approved implementation of the New York State Paid Parental Leave program for unclassified …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-342-suny-paid-parental-leave-full