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Madison Central School District - Reserves and Debt Service Fund (2019M-63)
… report - pdf] Audit Objective Determine whether reserve funds and the debt service fund balance were reasonable. Key … did not adopt a written reserve fund policy. Three reserve funds totaling $1.3 million as of June 30, 2018, were … Determine whether reserve funds and the debt service fund balance were reasonable …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/madison-central-school-district-reserves-and-debt-service-fund-2019m-63Southside Academy Charter School - Enrollment and Billing (2019M-70)
… and it under-billed four other resident districts a total of $27,389. The School does not have a good process in place … being billed. Ensure that every enrolled student has proof of residence and that the necessary documentation is kept on …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/05/31/southside-academy-charter-school-enrollment-and-billing-2019m-70Town of Palermo - Timeliness of the Supervisor’s Records and Reports (2020M-67)
… (AUDs), which are required annual financial reports, with our office in a timely manner. Key Recommendations … to conduct the audit. Town officials generally agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/town/2020/08/21/town-palermo-timeliness-supervisors-records-and-reports-2020m-67Town of Pierrepont – Fiscal Stress (2014M-314)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for the period January 1, 2013 … The purpose of our audit was to review the Towns financial …
https://www.osc.ny.gov/local-government/audits/town/2014/12/19/town-pierrepont-fiscal-stress-2014m-314Town of Great Valley – Town Clerk (2014M-29)
… Key Recommendations Issue duplicate receipts when no other form of receipt is available. Deposit all collections in the …
https://www.osc.ny.gov/local-government/audits/town/2014/06/20/town-great-valley-town-clerk-2014m-29State Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … Also, the city has not established a formal process for staying current on system cybersecurity threats. Water … subject to competitive bidding requirements and found that all payments complied with competitive bidding. Village of …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-municipal-auditsUnified Court System Bulletin No. UCS-174
… revise the procedures governing OSC’s review and approval of retroactive transactions. Affected Employees Agencies that submit retroactive transactions on behalf of their employees Effective Date(s) Immediately Background … as timely as possible. Due to the increased frequency of retroactive transactions with an effective date greater …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-174-retroactive-transactions-unified-court-system-agenciesComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … annual update document with the State Comptroller’s Office for 2010, 2011, 2012 and 2013. Village of Clinton – Financial … records were inaccurate and unreliable. Fund balances for all funds were commingled in the records, making it …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … the district has not filed its annual update document with the State Comptroller’s Office for 2010, 2011, 2012 and …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School District Audits
… Activities (Rensselaer County) The faculty auditor does not review extra-classroom activity (ECA) records to …
https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-district-audits-0DiNapoli Releases Climate Action Plan
… 16 release of a report from the Decarbonization Advisory Panel , which he created with Gov. Cuomo. The Plan incorporates many of the Panel’s recommendations for managing the Fund’s exposure to … on the important work of the Decarbonization Advisory Panel.” DiNapoli will double, from $10 billion to $20 billion …
https://www.osc.ny.gov/press/releases/2019/06/dinapoli-releases-climate-action-planComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … 50,000 state contracts, visit http://www.openbooknewyork.com/ . The easy-to-use website was created by Comptroller …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-audits-2NYS Comptroller DiNapoli Continues to Hold Corporate America Accountable for Poor Climate Policies
… risk. “Climate change is a significant threat to our pension fund’s investments. We take a broad approach when it … a thoughtful long-term approach to mitigating its impact on our investments.” For the most recent season of … States with audited assets of $210.5 billion as of March 31, 2019. The Fund holds and invests the assets of the New …
https://www.osc.ny.gov/press/releases/2019/09/nys-comptroller-dinapoli-continues-hold-corporate-america-accountable-poor-climate-policiesState Agencies Bulletin No. 1687
… in Institution Pay Period 17L, paychecks dated 12/06/18 or Administration Pay Period 17L, paychecks dated 12/12/18. … employee: Has a Payroll Status of Active, Leave With Pay or Leave of Absence with an Action/Reason code of Leave of … 03/31/19 is eligible for the payment upon the return from leave. Agency Actions Employee Reimbursement …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1687-2018-work-related-clothing-allowance-osu-employees-represented-civilReal Property Dispositions
… Purpose To determine whether the Port Authority of New York and New Jersey: evaluated properties that are not … it received appropriate payment amounts from the sales of real property. Background The Port Authority of New York and New Jersey (Port Authority) was established …
https://www.osc.ny.gov/state-agencies/audits/2017/07/28/real-property-dispositionsDiNapoli Identifies Problems With Low-Cost Power Program
… applicant scores when it distributed low-cost power to companies, according to an audit released today by State Comptroller Thomas P. … reporting. Auditors were also critical of NYPA’s efforts to monitor whether customers met job targets. It allowed 12 … applicant scores when it distributed lowcost power to companies according to an audit released today by State …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-identifies-problems-low-cost-power-programYork College – Time and Attendance Practices for Public Safety Staff
… determine whether York College had adequate controls over the time and attendance of Public Safety employees to provide reasonable assurance that they worked the hours for which they were compensated. The audit covered … determine whether York College had adequate controls over the time and attendance of Public Safety employees to provide …
https://www.osc.ny.gov/state-agencies/audits/2015/04/06/york-college-time-and-attendance-practices-public-safety-staffState Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal … revenues. The town's preliminary budget complies with the property tax levy limit. East Bloomfield Fire …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-municipal-audits-0CUNY Bulletin No. CU-261
… automatic processing of increments and provide agencies with related instructions. Affected Employees CUNY … automatic processing of increments and provide agencies with related instructions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-261-cuny-increment-payments-effective-july-1-2006Opinion 94-4
… an original signature. You ask whether vouchers submitted for audit by a town highway superintendent must contain an … p 191). Since there is no requirement in section 118(1) for an original signature, it is our opinion that the … §119[1]). Finally, we note that because of the potential for theft or misuse, the use of signature stamps should be …
https://www.osc.ny.gov/legal-opinions/opinion-94-4