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Hoags Corners Volunteer Fire Company, Inc. – Internal Controls (2014M-09)
… were two signatures on checks. The Board established a "best practices" policy for use of debit cards. However, the term "best practices" is vague, and the guidance provided in the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/hoags-corners-volunteer-fire-company-inc-internal-controls-2014m-09PSCH, Inc.
… to the terms and conditions of the contract We examined $16 …
https://www.osc.ny.gov/state-agencies/audits/2015/05/19/psch-incSelected Payments for Special Items Made to Mary Imogene Bassett Hospital from January 1, 2011 through March 31, 2011
… Bassett. Empire’s payments to Bassett are generally based on standard fee schedules. However, Bassett is entitled to …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-mary-imogene-bassett-hospital-january-1-2011-throughEmpire BlueCross BlueShield Special Items Made to Englewood Hospital and Medical Center from January 1, 2011 through March 31, 2011
To determine if BlueCross BlueShields Empires payments to Englewood Hospital and Medical Center Englewood for special items were made according to the pro
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/empire-bluecross-blueshield-special-items-made-englewood-hospital-and-medical-centerEmpire BlueCross BlueShield – Selected Payments for Special Items Made to Saratoga Hospital From January 1, 2011 Through March 31, 2011
To determine if BlueCross BlueShields Empires payments to Saratoga Hospital Saratoga for special items were made according to the provisions of the agreem
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/empire-bluecross-blueshield-selected-payments-special-items-made-saratoga-hospital-januaryDiNapoli: Brooklyn Economy Sets Records
… Employment grew faster in Brooklyn since the end of the recession than in the rest of … 2000, employment has doubled in Borough Park, Flatbush and Coney Island. Read the report , or go to: …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-brooklyn-economy-sets-recordsDivision of Housing and Community Renewal Bulletin No. DH-102
The purpose of this bulletin is to inform the Division of Housing and Community Renewal of OSCs automatic processing of the October 2019 Rent Regulation Servic
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-102-october-2019-district-council-37-dc-37-rent-regulationState Agencies Bulletin No. 1762
… The promotion was permanent, but the demotion occurred: in lieu of layoff; or voluntarily during the probationary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1762-october-2019-civil-service-employees-association-csea-longevity-lumpDiNapoli Proposes Option to Help State & Local Governments Pay for Retiree Health Care
… State Comptroller Thomas P. DiNapoli today announced … the individual is often eligible for benefits including a pension and health insurance. While pension costs are … potentially save billions of dollars in future OPEB cash payments. The unfunded OPEB liability for the 837 of 2,293 …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-proposes-option-help-state-local-governments-pay-retiree-health-careDiNapoli: MTA Outlook Shows Growing Need for New Funding as Budget Gaps Widen
… and grow in the outyears, according to a report on MTA’s financial outlook released today by New York State Comptroller Thomas P. DiNapoli. “The serious …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-mta-outlook-shows-growing-need-new-funding-budget-gaps-widenOpinion 89-44
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. VILLAGE JUSTICE -- Acting Justice (reporting requirement to the State …
https://www.osc.ny.gov/legal-opinions/opinion-89-44New GASB Standards
… 87 and Reporting Subscriptions Variable Payment Types for Payable and Revenue Leases Fixed in Substance Based on …
https://www.osc.ny.gov/state-agencies/guidance/new-gasb-standardsClaims Auditing – Improving the Effectiveness of Your Claims Auditing Process
… oil, should be supported by delivery tickets signed by the person accepting delivery. Does the claim meet the legal … they were allowed or disallowed, in whole or in part. If another body or official is the auditing authority, then … name of claimant, amount approved, fund and appropriation account chargeable. Abstracts can be prepared weekly, …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/claims-auditingSteuben County Soil and Water Conservation District – Internal Controls Over Cash Receipts and Disbursements (2013M-97)
… those who oversee compliance with the District’s credit card policy, and we identified questionable credit card purchases totaling $5,446 including gift cards totaling … represents a valid District expenditure, especially credit card purchases. Assess the need for credit cards. If credit …
https://www.osc.ny.gov/local-government/audits/district/2013/08/02/steuben-county-soil-and-water-conservation-district-internal-controls-over-cashVillage of Rockville Centre – Cash Receipts from Recreational Activities and Information Technology (2013M-63)
… segregated critical duties so that one individual does not control all phases of a transaction, or designed … Village also needs to improve internal controls over IT. We found that copies of back-up data are not stored in a … Village’s IT system and provides guidance for employees if the Village’s computer operations are interrupted or its …
https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-rockville-centre-cash-receipts-recreational-activities-and-informationLewis County – County Bridge Maintenance (S9-13-3)
… for other bridges in the County. Key Findings The County does not have a written plan for bridge maintenance and … could not produce documentation for 12 flags. Therefore, we could not determine if the County had responded to these flags in a timely …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/lewis-county-county-bridge-maintenance-s9-13-3Town of Rochester – Financial Condition and Highway Department Payroll (2015M-324)
… controls over Town finances and Highway Department payroll for the period January 1, 2010 through July 31, 2015. … have comprehensive policies and procedures for preparing payroll and maintaining leave time accrual records for … controls over Town finances and Highway Department payroll for the pe …
https://www.osc.ny.gov/local-government/audits/town/2016/06/24/town-rochester-financial-condition-and-highway-department-payroll-2015m-324Opinion 92-14
… but a court order is required. This is in reply to your request for a legal opinion regarding the circumstances … to the depositor without a court order. In order to reduce this risk, we believe that a county treasurer should …
https://www.osc.ny.gov/legal-opinions/opinion-92-14Oversight of International Offices
… ESD still has foreign representatives operating in Canada, Israel, South Africa and the United Kingdom. Key Findings ESD …
https://www.osc.ny.gov/state-agencies/audits/2013/06/28/oversight-international-officesOpinion 97-9
… opinion. CONFLICTS OF INTEREST -- Disclosure of Interest (negative impact of zoning change on board member's business) -- Zoning Changes (disclosure and recusal where negative impact on board member's business) ZONING AND PLANNING -- Zoning Changes (effect of negative impact on board member's business) GENERAL MUNICIPAL …
https://www.osc.ny.gov/legal-opinions/opinion-97-9