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Summit Fire District – Internal Controls Over Financial Operations (2013M-264)
… of cash disbursed from the District’s building reserve account. For example, the Board did not review or approve any disbursements being made out of this checking account; it allowed the Treasurer to generate, sign and … copies of disbursement checks from the building reserve account, the Treasurer did not provide this file to the Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/summit-fire-district-internal-controls-over-financial-operations-2013m-264Stanley Fire District – Internal Controls Over Financial Operations (2013M-259)
… technology. The Treasurer did not generate monthly and quarterly reports and the Board did not require that the Treasurer … to prepare and present comprehensive monthly financial reports, which include budget-to-actual comparisons, to the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/stanley-fire-district-internal-controls-over-financial-operations-2013m-259South Byron Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-155)
… are safeguarded, except for controls over the use of credit cards. The Company does not have a formal policy governing the use of credit cards. … officials do not ensure that invoices for all credit card purchases are retained and attached to the credit card …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/south-byron-volunteer-fire-company-inc-internal-controls-over-financialTown of Owego Fire District – Board Oversight (2013M-26)
… Purpose of Audit The purpose of our audit was to assess the Board’s oversight of cash disbursements, assets … and fuel inventories for the period January 1, 2011, to December 13, 2012. Background The Town of Owego Fire … approve claims after the transactions occurred and prior to the Treasurer paying those claims. The Board did discuss …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/town-owego-fire-district-board-oversight-2013m-26Jericho Fire District – Professional Services (2012M-236)
… the District’s internal controls over the procurement of professional services for the period January 1, 2011 to July 31, 2012. Background … not require the use of competitive methods when procuring professional services. We reviewed all five professional … the Districts internal controls over the procurement of professional services for the period January 1 2011 to July 31 …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/02/01/jericho-fire-district-professional-services-2012m-236Grahamsville Fire District – Internal Controls Over Financial Operations (2013M-117)
… Purpose of Audit The purpose of our audit was to determine if the Board properly developed budgets, including using fund balance and reserves to finance operations, for the period January 1, 2012, to March 14, 2013. Background The Grahamsville Fire District …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/09/grahamsville-fire-district-internal-controls-over-financial-operationsColdspring Fire District – Internal Controls Over Financial Operations (2013M-229)
… to ensure that financial activity is properly recorded and reported and that District moneys are safeguarded for the period … District is a district corporation of the State, distinct and separate from the Town of Coldspring, and located in … to ensure that financial activity is properly recorded and reported and that Di …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/coldspring-fire-district-internal-controls-over-financial-operations-2013mCaton Volunteer Fire Company, Inc. – Internal Controls Over Financial Activities (2013M-237)
… activity is properly recorded and reported and that Com …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/01/caton-volunteer-fire-company-inc-internal-controls-over-financialCarthage-Wilna Fire District – Internal Controls Over Financial Operations (2013M-191)
… prior to audit for certain vendors that supply trash pickup, health insurance, office supplies, auto parts, …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/16/carthage-wilna-fire-district-internal-controls-over-financial-operationsState Police Bulletin No. SP-155
… by NYS Troopers PBA may now contribute to NYSPIA Emergency Assistance Fund. Affected Employees Employees … requested to allow employees to contribute to each other’s Emergency Assistance Funds. Effective Date(s) Administration … Troopers PBA and M/C State Police to contribute to NYSPIA Emergency Assistance Fund (Deduction Code 482). Agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-155-change-eligibility-new-york-state-troopers-pba-signal-30-fund-and-newState Police Bulletin No. SP-133
… Pay for all Senior Investigators. Ending Premium Overtime (PRO) - OSC will insert an End Date of 3/30/11 on all active PRO rows on Additional Pay for all Senior Investigators. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-133-movement-command-pay-and-premium-overtime-base-salary-state-policeExamination of Penalties and Interest Payments
… in the Law for such payments. The WCB may impose a penalty on insurance carriers for reported late payments, and the Law requires insurance carriers to pay interest on late payment amounts. Key Findings NYSIF processes the …
https://www.osc.ny.gov/state-agencies/audits/2018/08/01/examination-penalties-and-interest-paymentsUnified Court System Bulletin No. UCS-198
… returned from leave the following pay period. For health insurance deductions, the Department of Civil Service will … in addition to the regular deduction. For personal insurance deductions (life, auto, home, etc.), each vendor will determine the catch-up …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-198-impact-27-pay-periods-calendar-year-2013-judges-and-justicesOpinion 88-33
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. SEWER DISTRICTS -- … completed until 1986, the original developer having sold out to another developer. No laterals were installed to serve …
https://www.osc.ny.gov/legal-opinions/opinion-88-33Opinion 88-27
… district that employed the injured fireman shall be liable for all medical treatment and hospital care furnished during … accidental disability retirement allowance or a retirement for disability incurred in performance of duty allowance … age or performs the period of service specified by law for termination of his services. Pursuant to subdivision 4 of …
https://www.osc.ny.gov/legal-opinions/opinion-88-27Controls Over Cash Advance Accounts
… Purpose To determine whether the Office of Children and Family Services (OCFS) has adequate controls … 1, 2011 to December 31, 2013. Background Under Section 115 of the State Finance Law, cash advances are issued to State … authorized to have 32 advance accounts with a total value of $101,050 as of March 31, 2012. Key Findings At one OCFS …
https://www.osc.ny.gov/state-agencies/audits/2014/04/15/controls-over-cash-advance-accountsReal Property Dispositions
… Purpose To determine whether the Port Authority of New York and New Jersey: evaluated properties that are not essential to its core mission, as required, and took appropriate action; and followed prescribed procedures to help ensure it received … To determine whether the Port Authority of New York and New Jersey evaluated properties that are not essential to …
https://www.osc.ny.gov/state-agencies/audits/2017/07/28/real-property-dispositionsCUNY Bulletin No. CU-816
… Unit TO are affected. Background: Per the request from DC37, Local 1087 dated February 6, 2025, membership dues … in Bargaining Unit TO (Deduction Code 471) will increase from $32.11 to $32.91. Effective Dates: Changes will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-816-district-council-37-dc37-local-1087-dues-increaseRiverhead Central School District – Financial Operations (2025M-64)
… in six of the 22 months to the Board were between 60 and 107 days after month’s end. For example, the July 2022 …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/05/riverhead-central-school-district-financial-operations-2025m-64United HealthCare – Empire Plan Drug Rebate Revenue
… Purpose To determine if United HealthCare (United) remitted all drug rebate revenue to the … Other Related Audits/Reports of Interest United HealthCare Insurance Company of New York: Empire Plan Drug Rebates (2014-S-62) United HealthCare Insurance Company of New York: Empire Plan Drug …
https://www.osc.ny.gov/state-agencies/audits/2016/11/01/united-healthcare-empire-plan-drug-rebate-revenue