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New York State Comptroller Thomas P. DiNapoli Statement on the Passing of Edward Regan
… York's heavy debt load. He achieved a great many things in his career and served the people of New York with great … to doing my best to live up to his example as I serve in the office he cared so deeply about and worked so hard to …
https://www.osc.ny.gov/press/releases/2014/10/new-york-state-comptroller-thomas-p-dinapoli-statement-passing-edward-reganTown of Amity - Town Clerk (2018M-183)
… deposited between one and 15 days past the required date of deposit. The Board did not perform an annual audit of the Clerk’s records, as required. Key Recommendations … and in a timely manner. Perform an adequate annual audit of, or retain an independent public accountant to audit, the …
https://www.osc.ny.gov/local-government/audits/town/2018/01/11/town-amity-town-clerk-2018m-183New York State Comptoller Thomas P. DiNapoli Statement on Standard & Poor's Upgrade of NYS General Obligation Bonds
… Standard & Poor's Ratings Services, coming on the heels of upgrades by Moody’s Investors Service and Fitch Ratings, … General Obligation bonds reflects our recent history of on-time budgets, a well-funded pension system and spending restraint. "Over the past few years, much has been done to put New York on a more solid financial …
https://www.osc.ny.gov/press/releases/2014/07/new-york-state-comptoller-thomas-p-dinapoli-statement-standard-poors-upgrade-nys-general-obligationChallenging a Determination – Career Plan
… in the Albany, New York area. … Career Plan information for PFRS Tier 1 2 3 Article 11 5 and 6 members covered by …
https://www.osc.ny.gov/retirement/publications/1642/challenging-determinationUnified Court System Bulletin No. UCS-87
… Insurance. Affected Employees Employees in Bargaining Unit SG represented by the Association of Surrogates and Supreme … dated 6/23/04 and provides eligibility for Bargaining Unit SG. Effective Date(s) Paychecks dated September 21, 2005 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-87-change-eligibility-voluntary-metlife-whole-life-program-certainState Agencies Bulletin No. 1561
… Paychecks for fiscal year 2017-18 Background In accordance with Chapter 18 of the Laws of 2012, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1561-tier-6-pensionable-overtime-earnings-limit-fiscal-year-2017-18CUNY Bulletin No. CU-297
… new dues structure change. Affected Employees Employees in Bargaining Unit TH represented by DC 37 Local 384 … OSC has implemented a new dues structure for employees in Bargaining Unit TH with Union Dues (Code 259 ) and Agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-297-dues-and-agency-shop-fee-structure-change-dc-37-local-384City of Rome – Solar Power Purchase Agreements (2015M-290)
… Purpose of Audit The purpose of our audit was to evaluate the City’s … purchase agreements and lease agreements with a solar company that provides solar-powered electric generating systems. Key Finding The City did not use …
https://www.osc.ny.gov/local-government/audits/city/2016/05/20/city-rome-solar-power-purchase-agreements-2015m-290Accounts Payable Advisory No. 58
… facilitate the SFS functionality that prevents the payment of duplicate invoices. When an agency enters a duplicate …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/58-unique-invoice-number-requirementsTuckahoe Common School District - Financial Condition (2018M-191)
Determine whether the Board and District officials ensured that fund balance and restricted funds were reasonable
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-financial-condition-2018m-191Newfield Fire Company, Inc. - Internal Controls Over Financial Activity (2014M-346)
… Company, Inc. is a not-for-profit organization located in the Town of Newfield, Tompkins County. The Company, which … and the independent auditor did not have procedures in place to obtain or review canceled check images, and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/newfield-fire-company-inc-internal-controls-over-financialMcLean Fire District - Financial Operations (2017M-296)
… were filed. The Board did not approve disbursements prior to payment, but as a result of our audit, District officials implemented a voucher system to ensure Board approval. We commend them for taking prompt … reports are filed timely. The Board should continue to use the voucher system established as a result of our …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/10/05/mclean-fire-district-financial-operations-2017m-296Lake George Central School District - Purchasing (2018M-167)
… the statutory bidding thresholds. Key Findings Our review of 60 purchases made during the audit period totaling nearly …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/16/lake-george-central-school-district-purchasing-2018m-167Onondaga County Probation Department - Financial Operations (2018M-147)
… and disbursement procedures. Disburse more than $60,000 in restitution payments to crime victims. Key Recommendations … procedures to disburse undistributed restitution payments in a timely manner. County officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/county/2018/11/16/onondaga-county-probation-department-financial-operations-2018m-147Town of Clarkson - Justice Court Operations (2018M-57)
… were collected, deposited, recorded, reported and remitted in a timely and accurate manner. Key Findings Justices did …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/09/28/town-clarkson-justice-court-operations-2018m-57Orleans County Soil and Water Conservation District - Claims Audit (2018M-105)
… were properly audited prior to payment. Key Findings The Board has not adopted a cash disbursement policy. … Twenty-four claims totaling approximately $7,300, out of the 72 claims totaling approximately $524,000 in our sample, …
https://www.osc.ny.gov/local-government/audits/district/2018/08/03/orleans-county-soil-and-water-conservation-district-claims-audit-2018m-105Berlin Central School District - Vehicle Fuel Inventory (2018M-02)
… Vehicle mileage records are not compared to fuel consumption. Storage tanks are not adequately secured or … daily basis. Mileage records are compared to vehicle fuel consumption. The storage tanks are inspected monthly. The …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/berlin-central-school-district-vehicle-fuel-inventory-2018m-02West Buffalo Charter School - Payroll (2018M-72)
… did not update employee salaries included in offer of employment letters when salary changes were made. The …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/06/15/west-buffalo-charter-school-payroll-2018m-72Clinton County - Separation Payments (2018M-44)
… complete report - pdf] Audit Objective Determine whether the County accurately paid employees’ separation payments. … four former employees were overpaid a combined total of $10,089 and three former employees were underpaid a combined total of $403. Key Recommendations Implement an independent review …
https://www.osc.ny.gov/local-government/audits/county/2018/06/15/clinton-county-separation-payments-2018m-44Beaver Dams Volunteer Fire Company, Inc. - Financial Activities (2018M-17)
… and that Company moneys were safeguarded. Key Findings The Board has not provided adequate oversight of financial … adequate fundraising documentation. Key Recommendations The Board should enforce the bylaws and adopted policies and procedures. The Treasurer …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/06/15/beaver-dams-volunteer-fire-company-inc-financial-activities