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Sempronius Fire Company – Financial Activities (2017M-231)
Sempronius Fire Company Financial Activities 2017M231
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/26/sempronius-fire-company-financial-activities-2017m-231Delaware-Chenango-Madison-Otsego Board of Cooperative Educational Services – Procurement of School Food (2015M-358)
… Purpose of Audit The purpose of our audit was to evaluate procurement practices for school … Background The Delaware-Chenango-Madison-Otsego Board of Cooperative Educational Services (BOCES) is an association … DelawareChenangoMadisonOtsego Board of Cooperative Educational Services Procurement of School …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/01/delaware-chenango-madison-otsego-board-cooperative-educational-services-procurementChazy Union School District – Payroll (2015M-252)
… Purpose of Audit The purpose of our audit was to evaluate the accuracy of the District’s payroll payments for the period July 1, 2014 through July 31, 2015. Background … supervision and oversight. Key Recommendations There are no recommendations as a result of this audit. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/chazy-union-school-district-payroll-2015m-252Village of Speculator – Claims Auditing (2017M-25)
Village of Speculator Claims Auditing 2017M25
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-speculator-claims-auditing-2017m-25Brookhaven-Comsewogue Union Free School District – Professional Services (2015M-267)
… audit was to examine the District’s procurement procedures for obtaining professional services for the period July 1, 2014 through June 30, 2015. Background … seven-member Board of Education. General fund expenditures for the 2014-15 fiscal year totaled approximately $79.9 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/brookhaven-comsewogue-union-free-school-district-professional-servicesLaFayette Central School District - Fixed Assets (2018M-073)
… were recorded and accounted for properly. Key Findings The District did not have a comprehensive policy for … or not properly tagged. The District’s inventory records of technology assets were inconsistent. Key Recommendations … Review fixed asset records each year and ensure that they are accurate and up-to-date. District officials agreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/15/lafayette-central-school-district-fixed-assets-2018m-073West Buffalo Charter School - Payroll (2018M-72)
… salaries paid to 24 employees totaling $1.4 million for the period July 1, 2016 through January 7, 2018. Except for … approve the health insurance opt-out program and the leave benefits for maintenance employees. Key Recommendations Adopt … officials to ensure any changes in salary or pay rate are properly authorized, approved and documented. Formally …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/06/15/west-buffalo-charter-school-payroll-2018m-72Newfield Fire Company, Inc. - Internal Controls Over Financial Activity (2014M-346)
… of Audit The purpose of our audit was to review controls over cash receipts and disbursements for the period January … Newfield Fire Company Inc Internal Controls Over Financial Activity 2014M346 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/newfield-fire-company-inc-internal-controls-over-financialState Agencies Bulletin No. 739
… Purpose To notify agencies of a new insurance deduction code. Affected Employees … To notify agencies of a new insurance deduction code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/739-new-deduction-code-537-colonial-paul-revereDiNapoli Urges Focus on Addressing Rural Challenges
… New Yorks rural areas feature sprawling open spaces extensive agricultural production and communities …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-urges-focus-addressing-rural-challengesNew York State’s Aging Prison Population: Share of Older Adults Keeps Rising
… authorities have continued to identify a number of issues related to aging incarcerated individuals, including the …
https://www.osc.ny.gov/reports/new-york-states-aging-prison-population-share-older-adults-keeps-risingOpinion 89-51
… 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. FIRE PROTECTION AND … A fire protection contract entered into by a town, on behalf of a fire protection district, must specify a …
https://www.osc.ny.gov/legal-opinions/opinion-89-51Opinion 89-17
… You ask whether 1984 Opns St Comp No. 84-32, p 40 is still valid in light of the enactment of chapter 588 of … claims, the analysis contained in Opn No. 84-32, supra , is no longer relevant. Further it is apparent that the voter approval requirements of … Whether 1984 Opns St Comp No 8432 p 40 is still valid in light of the enactment of chapter 588 of …
https://www.osc.ny.gov/legal-opinions/opinion-89-17XII.5.D Selecting the Appropriate Location – XII. Expenditures
… on the default location. Instead, they must review and pick an appropriate Location for each transaction, as the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5d-selecting-appropriate-locationNYC Surplus Projected to Reach $550 Million in FY 2020
New York City now projects a surplus of $550 million in fiscal year 2020
https://www.osc.ny.gov/press/releases/2019/12/nyc-surplus-projected-reach-550-million-fy-2020Case Management (Follow-Up)
… recommendations included in our initial audit report, Case Management (Report 2021-N-9 ). About the Program The New … with community-based organizations (providers) to provide case management services, which help older persons with … more than 31,000 seniors received over 515,000 hours of case management services in City fiscal year ended June 30, …
https://www.osc.ny.gov/state-agencies/audits/2025/06/04/case-management-followUnified Court System Bulletin No. UCS-332
… by Communication Workers of America (CWA), Local 1180 in Bargaining Unit SD. Employees represented by District Council 37 in … for tax withholding purposes, and reflected on the 2023 Form W-2 (Wage and Tax Statement). Effective Dates: Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-332-prepaid-legal-service-benefit-unified-court-system-ucsResponsiveness to Noise Complaints Related to New York City Nightlife Establishments
… with a focus on calendar years 2014 and 2015. Background For the period January 1, 2010 through December 31, 2015, a … According to the World Health Organization Guidelines for Community Noise, the general population is increasingly … exposed to community noise, creating the potential for a significant public health concern. The Centers for …
https://www.osc.ny.gov/state-agencies/audits/2017/06/09/responsiveness-noise-complaints-related-new-york-city-nightlife-establishmentsIX.12.O Refunds – IX. Federal Grants
… threshold. State Interest Liability For each refund, a state interest liability accrues from the date the state … the refund. In these cases, the agency must enter an AR Deposit. Immediately following OSC’s posting of the AR Deposit the agency is required to prepare a Single Payment …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12o-refundsSignal Maintenance, Inspection, and Testing (Follow-Up)
… subdivisions, including Electrical, which is responsible for Power and Signals. Subway track is divided into sections for maintenance purposes. As of January 15, 2020, Subways … NYCT employs Signal Maintainers, who are responsible for the maintenance, inspection, and testing (MIT) of the …
https://www.osc.ny.gov/state-agencies/audits/2020/08/19/signal-maintenance-inspection-and-testing-follow