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Summit Fire District – Internal Controls Over Financial Operations (2013M-264)
… and separate from the Town of Summit, and is located in Schoharie County. The Board of Fire Commissioners consists …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/summit-fire-district-internal-controls-over-financial-operations-2013m-264Town of Schroon – Internal Controls Over Transfer Station Operations (2013M-24)
… over a three-month period in 2012, the weight of the solid waste the Town paid to dispose of at the Franklin County … We found weak internal controls over cash receipts and poor monitoring of solid waste received at the transfer … makes it impossible to determine if the proper amount of disposal fees were charged to customers and that all moneys …
https://www.osc.ny.gov/local-government/audits/town/2013/04/05/town-schroon-internal-controls-over-transfer-station-operations-2013m-24DiNapoli Releases Municipal Audits
… Department , Town of Java and the Virgil Fire District . “In today’s fiscal climate, budget transparency and … policies for disbursing restitution money retained in a victims’ trust fund, officials have not disbursed these funds in a timely manner. Town of Java – Water Accountability …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… today announced his office completed audits of the City of Albany Industrial Development Agency , Village of … their money is being spent appropriately and effectively." City of Albany Industrial Development Agency – Project … today announced his office completed audits of the City of Albany Industrial Development Agency Village of Kaser …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases School Audits
… years reviewed, ranging from $638,000 to $2.3 million. The board did not adopt any formal plans for funding reserves or … guidance to employees. Officials did not reconcile fuel pump readings to physical inventory. Menands Union Free …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following school district audits have been issued. Elwood Union Free … not verify that the school received the awarded New York State Office of General Services contract pricing for goods … New York State Comptroller Thomas P DiNapoli today announced the …
https://www.osc.ny.gov/press/releases/2019/04/comptroller-dinapoli-releases-school-district-audits-0Tuition Assistance Program – New York College of Health Professions
… Purpose To determine whether New York College of Health Professions complied with the Education Law and the … for State financial aid. Background New York College of Health Professions (College of Health) was established in 1981 as the New Center for … To determine whether New York College of Health Professions complied with the Education Law and the …
https://www.osc.ny.gov/state-agencies/audits/2017/10/31/tuition-assistance-program-new-york-college-health-professionsFrontier Central School District – Financial Condition and Mobile Devices (2013M-297)
… The District reported $195,355 of unexpended surplus fund balance remaining as of June 30, 2013. Given the size of the … The financial plan also included a history of fund balance, which has substantially dwindled over the past six … or not at all. Key Recommendations Reduce reliance on fund balance as a financing source in the current fiscal year and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/frontier-central-school-district-financial-condition-and-mobile-devicesExtra-Classroom Activity (2015-MR-5)
… (Board), for, by or in the name of a school, student body or any subdivision thereof." Extra-classroom activity … and appropriate extra-curricular activities of the student body. Key Findings Boards and District officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/extra-classroom-activity-2015-mr-5Selected Employee Travel Expenses
… and under the control of agency management, include car rentals, meals, lodging, transportation, fuel, and … We selected these employees because their rental car expenses ranked among the highest in the State. Key … employee purportedly worked prior to pickup of the rental car. The employee received wages totaling $12,834 for 378 …
https://www.osc.ny.gov/state-agencies/audits/2014/06/04/selected-employee-travel-expensesLow Income Home Energy Assistance Program – Federal Funding and New York
… Eligibility and benefits are based on income, household size, the primary heating source of the household and the presence of a household member who is under six years old, over 60 years …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/low-income-home-energy-assistance-programRensselaer City School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-153)
… for the activity fund, but is not adequate because it does not provide detailed procedures for the financial …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/rensselaer-city-school-district-internal-controls-over-extra-classroomIX.12.C State Responsibility – IX. Federal Grants
Overall coordination of the states implementation of CMIA was assigned to the Division of the Budget DOB which partners with the Office of the State Comptroller OSC on virtually all aspects of implementation
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12c-state-responsibilityTown of Sodus – Financial Management and Professional Services (2013M-99)
… February 14, 2013. Background The Town of Sodus is located in Wayne County and has a population of approximately 8,400. … and for maintaining an appropriate level of fund balance in each fund. Develop realistic, structurally balanced …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-sodus-financial-management-and-professional-services-2013m-99XIV.3.B Short Term Investment Pool (STIP) – XIV. Special Procedures
… Pursuant to §98 of the State Finance Law, the State Comptroller shall invest and keep invested all moneys belonging to any and all funds of the State. The … Pursuant to 98 of the State Finance Law the State Comptroller shall invest and keep invested all moneys belonging to any and all funds of the State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv3b-short-term-investment-pool-stipVillage of Rockville Centre – Cash Receipts from Recreational Activities and Information Technology (2013M-63)
… are stored at a secure off-site location for retrieval in case of an emergency. Develop a formal disaster recovery plan …
https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-rockville-centre-cash-receipts-recreational-activities-and-informationVillage of Kenmore – Wastewater Processing Costs and Information Technology (2013M-73)
… sewer funds’ budgeted expenditures for the 2012-13 fiscal year totaled approximately $15.5 million. Key Findings … comprise 4.5 percent of total Town retirees for the five-year period 2008 through 2012, rather than the 8.2 and 8.4 … reduced by $27,800 in 2011 and $30,000 in 2012, or a two-year savings of $57,800. The Superintendent of DPW does not …
https://www.osc.ny.gov/local-government/audits/village/2013/06/14/village-kenmore-wastewater-processing-costs-and-information-technology-2013m-73Village of Huntington Bay – Compensation of Officials and Credit Cards (2012M-198)
… method of compensating Village officials and credit card usage for the period June 1, 2010, through April 30, … in most instances there were no credit card receipts to show whether items purchased were appropriate Village … are based on duly approved payrolls and that required State and Federal taxes are withheld and transmitted to the …
https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-huntington-bay-compensation-officials-and-credit-cards-2012m-198Service Credit Purchase Payments – Legacy Reporting
… choose to purchase credit for their previous service, they have the option to pay the required contributions, plus … spread over a period of time equal to or less than the number of months they are purchasing. For example, if the member is purchasing … through Retirement Online including their earnings the number of days they worked and more …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/service-credit-purchase-paymentsState Agencies Bulletin No. 1837.3
… supersedes Payroll Bulletin 1837. 2 . Purpose The purpose of this bulletin is to provide agencies with payroll … Action Reason Codes to place an employee on a Paid Leave of Absence related to COVID-19, new Time Entry Earnings Codes … quarantine related to COVID-19, is experiencing symptoms of COVID-19 and is seeking a medical diagnosis, or is caring …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18373-payroll-processing-instructions-employees-utilizing-covid-19-leave