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Opinion 99-15
… corporations" (NY Const., art III, §1, art XVI, §1; see, e.g., Greater Poughkeepsie Library v Poughkeepsie , 81 NY2d 574, 579-580; 601 NYS2d 94, 97). Real Property Tax Law, §300 provides that … provided for exemption from taxation (see, e.g., 1981 Opns St Comp No. 81-106, p 107; 1980 Opns St Comp, No. 80-334, …
https://www.osc.ny.gov/legal-opinions/opinion-99-15Comptroller DiNapoli Releases School Audits
… his office completed audits of the Brighter Choice Charter Middle School for Girls , Elmira City School District and … appropriately and effectively.” Brighter Choice Charter Middle School for Girls – Financial Operations (Albany … his office completed audits of the Brighter Choice Charter Middle School for Girls Elmira City Sc …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-school-auditsGeneric PINs
… and established 10 unique personal identification numbers (PINs) for the regional and central offices. Last year, DEC … 2006-BSE-11-006 issued on May 16, 2008 to assign unique PINs to individual employees, consistent with the Guidelines. … Policy and DEC Policies. Key Recommendations Issue unique PINs to all employees who purchase fuel. Ensure DEC employees …
https://www.osc.ny.gov/state-agencies/audits/2018/03/05/generic-pinsTheresa Fire District – Board Oversight and Financial Management (2021M-60)
… of Fire Commissioners (Board) provided adequate oversight to ensure that financial activities were properly recorded … Key Findings The Board did not provide adequate oversight to ensure that financial activities were properly recorded … accounting records or provide regular financial reports to the Board. She also did not file required annual financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/06/18/theresa-fire-district-board-oversight-and-financial-management-2021m-60Village of Ocean Beach – Credit Card Usage (2022M-206)
… of purchases include: $134,742 from a home improvement store, $85,506 for fuel purchases, $25,140 from an online …
https://www.osc.ny.gov/local-government/audits/village/2023/06/30/village-ocean-beach-credit-card-usage-2022m-206Rondout Valley Central School District – Fixed Assets (2023M-36)
… inventory list. For example, these assets include a golf cart costing $12,585. Seven additional fixed assets with …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/rondout-valley-central-school-district-fixed-assets-2023m-36Gates Fire District – Board Oversight of Long-Term Planning (2024M-10)
… Determine whether the Gates Fire District (District) Board of Fire Commissioners (Board) and officials properly planned … In addition, the Board’s ability to assess the effect of current operations on long-term financial needs was … to formally evaluate the $1.9 million reserve balance as of December 31, 2023 to determine whether the funding was …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/06/07/gates-fire-district-board-oversight-long-term-planning-2024m-10Central New York Regional Market Authority – Internal Controls Over Selected Financial Operations (2015M-235)
… Authority security. The Treasurer did not review the debit card statements and receipts. Key Recommendations Compare … Update its policy to require the Treasurer to review debit card statements and receipts on a monthly basis and …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/12/31/central-new-york-regional-market-authority-internal-controls-overWilliam Floyd Union Free School District – Payroll (2016M-165)
… by employees. No one independent of the payroll process reviews hourly rates or annual salaries entered by the … controls, such as increased oversight and/or management reviews of the Payroll Manager’s work. Implement procedures …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/william-floyd-union-free-school-district-payroll-2016m-165Long Lake Central School District – Payroll (2016M-90)
… the employees’ direct deposits. The Superintendent’s reviews of the payroll process were not adequate because he … process. Such controls include increasing management reviews of work performed by the School Business Official. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/long-lake-central-school-district-payroll-2016m-90Opinion 91-22
… Squad (authority to incorporate as separate not-for-profit corporation) FIRE PROTECTION AND PREVENTION -- Fire Police … Squad (authority to incorporate as separate not-for-profit corporation) GENERAL MUNICIPAL LAW, §209-c: A fire police … squad may not be incorporated as a separate not-for-profit corporation. You ask whether a fire police squad may …
https://www.osc.ny.gov/legal-opinions/opinion-91-22State Agencies Bulletin No. 2135
… 2023 Amount Hazard Duty CSEA Straight Time (HZ3) $0.75/hour $0.90/hour Hazard Duty CSEA Overtime (HZ4) $1.13/hour $1.35/hour OSC Actions OSC has increased the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2135-april-2023-increase-hazard-duty-pay-employees-represented-civil-serviceSelected Personal Service Contracts
… Purpose To determine whether two selected Empire State Development Corporation (ESDC) personal service contracts … Other Related Audits/Reports of Interest Empire State Development Corporation/New York State Council on the Arts: … on the Arts Executive Director ( 2011-S-6 ) Empire State Development Corporation: Personal and Miscellaneous Services …
https://www.osc.ny.gov/state-agencies/audits/2014/04/16/selected-personal-service-contractsCapital – 2022 Financial Condition Report
… to attract and retain business. Capital assets include not only highways and bridges, but also facilities for education, … Capital assets include not only highways and bridges but also facilities for education …
https://www.osc.ny.gov/reports/finance/2022-fcr/capitalTown of Pittsfield – Disbursements (2013M-82)
… the Board properly monitored the Town’s disbursements for the period January 1, 2011, to December 19, 2012. … The Town of Pittsfield is located in Otsego County and has a population of approximately 1,370 residents. The … Supervisor. The general and highway funds’ adopted budgets for the 2013 fiscal year are $173,604 and $383,966, …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-pittsfield-disbursements-2013m-82Town of East Fishkill –Financial Condition (2014M-139)
… Purpose of Audit The purpose of our audit was to review the financial condition of the Town’s sewer fund for the period January 1, 2012 … Town of East Fishkill Financial Condition 2014M139 …
https://www.osc.ny.gov/local-government/audits/town/2014/08/08/town-east-fishkill-financial-condition-2014m-139Town of Chesterfield – Internal Controls Over Selected Financial Operations (2014M-331)
… Purpose of Audit The purpose of our audit was to review the financial operations of the Port Kent Water … Port Kent Water District 1, which provides water service to approximately 140 customers. The Town’s budgeted … not maintain adequate records, did not assess penalties to all tax payments received after the due date and did not …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-chesterfield-internal-controls-over-selected-financial-operations-2014m-331Town of Ogden – Financial Management and Justice Court (2014M-234)
… the Board can inform the Supervising Judge of the Judicial District, the Office of Court Administration, or the Commission on Judicial Conduct. …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/10/31/town-ogden-financial-management-and-justice-court-2014m-234Accounts Payable Advisory No. 32
… 1099 reporting SFS payments using a Single Payment Vendor ID and for non-SFS payments Guidance: Consistent with the … payments to vendors: (i) that use a single payment vendor ID; (ii) require certain information to be reported to the … 1099 reporting SFS payments using a Single Payment Vendor ID and for nonSFS payments …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/32-1099-reporting-single-payments-non-sfs-paymentsState Comptroller DiNapoli Releases School District Audits
… The purchasing agent did not ensure purchases adhered to the district’s purchasing policy for goods and services not subject to competitive bidding. As a result, the purchasing agent … did not establish adequate controls over user accounts to help prevent against unauthorized use, access, and loss, …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-school-district-audits-0