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Comptroller DiNapoli Releases Municipal Audits
… DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-municipal-auditsGermantown Central School District – Financial Management (2013M-230)
… through May 3, 2013. Background The Germantown Central School District is located in Columbia County. The District … that benefits District taxpayers. … Germantown Central School District Financial Management 2013M230 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/germantown-central-school-district-financial-management-2013m-230Lyndonville Central School District – Financial Condition (2016M-143)
… reserve money to pay related debt service expenditures in compliance with statutory requirements. … Lyndonville Central …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lyndonville-central-school-district-financial-condition-2016m-143Albany Parking Authority – Cash Collections (2016M-181)
… 2016. Background The Albany Parking Authority is located in the City of Albany in Albany County. The Authority, which is governed by an appointed five-member Board of Directors, was …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/08/05/albany-parking-authority-cash-collections-2016m-181Upper Jay Volunteer Fire Department – Financial Activities (2023M-30)
… and funds were safeguarded, which hindered their ability to make informed financial decisions and increased the risk … officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate corrective action. … audit fire department Upper …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/05/26/upper-jay-volunteer-fire-department-financial-activities-2023mPatchogue-Medford Union Free School District – Health Insurance Buyouts (2023M-21)
… employment contracts (contracts), consider negotiating with the various unions and individuals to exclude … parent employed by the District. District officials agreed with our recommendations and indicated they planned to take …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/patchogue-medford-union-free-school-district-health-insurance-buyoutsState Agencies Bulletin No. 1025
… this program, the changes in business processes required, and the large number of employees impacted, it is essential … must be met before OSC can begin allowing participation and they are discussed below. Program Details Program … Participation in the program is at the agency level and requires all employees of the agency to receive his or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1025-direct-mailing-direct-deposit-advice-statementsDivision of Housing and Community Renewal Bulletin No. DH-11
… Purpose To explain OSC's automatic processing and to provide instructions for payments not processed … one year of service in such position by March 31, 2004; AND Did not receive a performance advance in October 2003; AND Were rated "Satisfactory" or its equivalent on their last …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-11-april-1-2004-performance-advances-rent-regulationOpinion 91-11
… the opinion. REFERENDUM -- Mandatory (local law increasing term of office of city engineer) LOCAL LAWS -- Referendum … a city mayor to appoint a city engineer for a longer term than presently provided in the city charter is subject … proposed local law amending a city charter to increase the term of office of the city engineer is subject to a mandatory …
https://www.osc.ny.gov/legal-opinions/opinion-91-11State Agencies Bulletin No. 1094
… prior approval to submit an AC-230 for a situation that warrants making an exception to the above. Agency Actions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1094-schedule-submitting-2011-returned-paychecksBuffalo Academy of Science Charter School – School Building Lease (2013M-138)
… The Buffalo Academy of Science Charter School is located in the City of Buffalo and was established in 2004. The Buffalo Academy of Science Charter School is … Ensure that all proceedings are properly documented in the minutes and all such records maintained by the Board …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/buffalo-academy-science-charter-school-school-building-lease-2013m-138Chateaugay Central School District – Leave Accruals (2016M-149)
… The Chateaugay Central School District is located in the Towns of Bellmont, Burke and Chateaugay in Franklin County and the Towns of Clinton and Ellenburg in Clinton County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/chateaugay-central-school-district-leave-accruals-2016m-149Altona Volunteer Fire Company, Inc. – Financial Operations (2016M-201)
… bank accounts. Key Findings The Company’s accounting records were not properly maintained and bank reconciliations … Maintain accurate, complete and up-to-date accounting records and perform monthly bank reconciliations for all …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/30/altona-volunteer-fire-company-inc-financial-operations-2016mColdspring Fire District – Internal Controls Over Financial Operations (2013M-229)
… and separate from the Town of Coldspring, and located in Cattaraugus County. The Board of Fire Commissioners … has not adopted procurement or code of ethics policies in accordance with GML. The Board did not perform an annual … registers. The Board did not adopt an annual budget in accordance with Town Law. Key Recommendations Adopt …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/coldspring-fire-district-internal-controls-over-financial-operations-2013mWyandanch Union Free School District – Budget Review (B23-7-1)
… 2023-24 budget. Background The Wyandanch Union Free School District (District) is located in Suffolk County. … 30, 2019. Under Local Finance Law Section 10.10(d), when a school district is authorized by a special or general law to … each year, starting with the fiscal year during which the school district is authorized to issue the deficit …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/04/07/wyandanch-union-free-school-district-budget-review-b23-7-1Central Islip Union Free School District – Financial Management (2013M-380)
… The Central Islip Union Free School District is located in Suffolk County. The District is governed by the Board of … underestimated revenues and overestimated expenditures in the Board-adopted budgets for fiscal years 2008-09 through 2012-13, resulting in combined operating surpluses totaling more than $25 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/central-islip-union-free-school-district-financial-management-2013m-380Opinion 89-44
… section provides that the village justice "[s]hall pay... [all moneys] ...paid to him on any proceeding during any …
https://www.osc.ny.gov/legal-opinions/opinion-89-44State Comptroller DiNapoli Releases Municipal & School Audits
… $81,595 were not audited and approved before payment, and 111 disbursements totaling $19,650 were made by debit card, …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-auditsCity of Troy – Budget Review (B22-5-7)
… review was to determine whether the significant revenue and expenditure projections in the City’s proposed budget for … general fund for the years ending December 31, 1993, 1994 and 1995. New York State Local Finance Law requires all … of the 2023 proposed budget, we identified certain revenue and expenditure projections and other matters that should be …
https://www.osc.ny.gov/local-government/audits/city/2022/11/04/city-troy-budget-review-b22-5-7Other Bulletin No. 68.1
… and to provide processing instructions for entering the payment for employees not processed automatically or who … employees in CSEA BU97 are eligible for a one-time lump sum Signing Bonus. The Signing Bonus lump sum payment is not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-681-state-university-construction-fund-scf-civil-service