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Smithfield Fire District –Controls Over Financial Activities (2015M-113)
… recorded and reported and that moneys were safeguarded for the period January 1, 2014 through February 28, 2015. … the Town of Fenner. The District’s general fund budget for 2015 totals $68,996. Key Findings The Treasurer has not … as part of the monthly review of the Treasurer’s report and while conducting the annual audit. Provide monthly …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/07/smithfield-fire-district-controls-over-financial-activities-2015m-113Woodbourne Fire District – Board Oversight (2023M-98)
… B includes our comments on issues that were raised in the District’s response letter. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/woodbourne-fire-district-board-oversight-2023m-98Kenmore-Town of Tonawanda Union Free School District – Change Orders (2022M-41)
… [read complete report - pdf] Audit Objective Determine whether the … 31 change orders, totaling over $860,000 that were for the same or similar types of material or service. As a … have been split to avoid having to seek competitive bids for the additional work. Properly approve 296 change orders …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-change-orders-2022m-41Rye City School District – Payroll (2024M-2)
… worked. Therefore, officials paid overtime without knowing why the additional payroll costs were incurred. Improperly …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/rye-city-school-district-payroll-2024m-2Village of Hewlett Neck – Treasurer’s Duties (2022M-159)
… internal control deficiencies identified by the certified public accountant (CPA) firm retained for the 2019-20 and …
https://www.osc.ny.gov/local-government/audits/village/2023/03/31/village-hewlett-neck-treasurers-duties-2022m-159Town of Danby – Claims Processing and Procurement (2022M-127)
… (Supervisor), resulting in overpayments totaling at least $12,043. Key Recommendations Determine how to …
https://www.osc.ny.gov/local-government/audits/town/2022/12/16/town-danby-claims-processing-and-procurement-2022m-127Town of Byron – Internal Controls Over Justice Court Operations (2012M-208)
… the Town’s internal controls over Justice Court operations for the period January 1, 2011, through September 20, 2012. … four council members, is the legislative body responsible for managing Town operations. The Board has the overall … The Justices did not always enforce unpaid tickets or report transactions to DMV in a timely manner. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-byron-internal-controls-over-justice-court-operations-2012m-208Otego-Unadilla Central School District – Financial Condition (2013M-84)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2011, to January 22, 2013. Background The Otego-Unadilla Central … results of the District’s operations were reasonably close to the estimates each year, the cumulative effect of these …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/otego-unadilla-central-school-district-financial-condition-2013m-84Niskayuna Central School District – Financial Condition (2012M-218)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Niskayuna Central School District is located in the Town of Niskayuna, in Schenectady County. The District is governed …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/01/niskayuna-central-school-district-financial-condition-2012m-218Malverne Union Free School District – Extra-Classroom Activity Funds (2024M-84)
… not retain cash collection logs from the safes where club money was placed before deposit and club advisors did not … The central treasurer improperly signed the ECA director’s name on 84 checks totaling $130,127. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/malverne-union-free-school-district-extra-classroom-activity-funds-2024mDiNapoli: Medicaid Audits Find Nearly $800 Million in Savings and Revenue
… New York State Comptroller Thomas P. DiNapoli today released four audits of the state Department of Health’s (DOH) oversight of the Medicaid … who had comprehensive TPHI. Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-medicaid-audits-find-nearly-800-million-savings-and-revenueOpinion 90-60
… Waste Facility (validity of installment purchase contract to finance recycling center under General Municipal Law, §120-w) PUBLIC CONTRACTS -- Installment Purchases (to finance construction of recycling center under General … a tax-exempt "lease" agreement between the county and a trustee created to hold title to the facility. We assume for …
https://www.osc.ny.gov/legal-opinions/opinion-90-60North Amityville Fire Company, Inc. – Cash Disbursements (2022M-163)
… Company purposes or supported. Of the $3.6 million in disbursements made during the two-year audit period, we … purchases and unsupported disbursements: $106,542 in unsupported cash disbursements were made to six Board … not limited to, gift cards, clothing, drones and video games. $10,853 for one Board member’s Alaskan cruise vacation …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/04/28/north-amityville-fire-company-inc-cash-disbursements-2022m-163XI.16 Vendor Responsibility – XI. Procurement and Contract Management
… OVERVIEW This section reminds New York State contracting entities of their legal … to be considered include authority to do business in New York State, licensing (e.g. with the Education Department … is normally exempt from VR, such as preferred source member agencies and corporate partners. Subcontractors are …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi16-vendor-responsibilityOpinion 90-39
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … Tax Law, article 4, pertaining to exemptions; see also NY Const., art XVI, §1, prohibiting alteration or repeal of … delegated to the municipal corporation by the Legislature (NY Const., art XVI, §1; Sonmax v City of New York , 43 NY2d …
https://www.osc.ny.gov/legal-opinions/opinion-90-39State Comptroller DiNapoli Releases Audits
… residing in facilities operated, licensed, or certified by OPWDD and other state agencies. While facilities … the problems identified in the initial audit report. Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-auditsFacility Oversight and Timeliness of Response to Complaints and Inmate Grievances
… Purpose To determine if the State Commission of Correction (Commission) is fulfilling its … of all 561 correctional facilities throughout the State including 54 State correctional facilities, four Office …
https://www.osc.ny.gov/state-agencies/audits/2018/01/19/facility-oversight-and-timeliness-response-complaints-and-inmate-grievancesState Agencies Bulletin No. 1368
To notify agencies of the maximum contribution limits for employees enrolled in the Deferred Compensation Plan for calendar year 2015
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1368-deferred-compensation-maximum-contribution-limits-calendar-year-2015CUNY Bulletin No. CU-758
… purpose of this bulletin is to provide agency instructions for processing the 2023 CUNY rate increases for Elevator Mechanics. Affected Employees … increases may be directed to the University Manager of Payroll Systems and Operations at CUNY Central Office. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-758-cuny-elevator-mechanic-rate-increases-2023State Agencies Bulletin No. 822
… Compilation of Codes, Rules and Regulations of the State of New York. OSC Direction Direct deposit is the preferred method for paying State employees and benefits both New York State and the employees. OSC encourages agencies to promote …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/822-direct-deposit-enrollments