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Clifton Park-Halfmoon Fire District No. 1 – Length of Service Award Program (2015M-64)

… the Towns of Clifton Park and Halfmoon, Saratoga County, in which it is located. The District is governed by an …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/26/clifton-park-halfmoon-fire-district-no-1-length-service-award-program-2015m

Walden Fire District – Disbursements (2014M-184)

… 1, 2013 through February 18, 2014. Background The Walden Fire District is a district corporation of the State, … residents, is governed by an elected five-member Board of Fire Commissioners. The general fund budget for 2013 totaled … Walden Fire District Disbursements 2014M184 …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/17/walden-fire-district-disbursements-2014m-184

Plymouth Fire District – Controls Over Financial Activity (2014M-211)

… June 16, 2014. Background The Plymouth Fire District is a district corporation of the State, distinct and separate … Town of Plymouth, located in Chenango County. The District is governed by a five-member Board of Fire Commissioners. The …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/03/plymouth-fire-district-controls-over-financial-activity-2014m-211

Huntington Manor Fire District – Cash Disbursements (2014M-108)

… of the Board does not audit claims prior to payment. The Secretary signs checks with the Treasurer’s signature stamp … by the Treasurer. In the Treasurer’s absence, the Secretary performs all claims payment duties without … maintain control of her signature stamp. Segregate the Secretary’s claims payment duties. …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/06/13/huntington-manor-fire-district-cash-disbursements-2014m-108

Humphrey Fire District – Financial Controls (2014M-37)

… District is a district corporation of the State, distinct and separate from the Town of Humphrey, and is located in Cattaraugus County. It is governed by an … did not submit an annual financial report to the Board and has not filed an annual financial report with OSC since …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/humphrey-fire-district-financial-controls-2014m-37

Liverpool Public Library - Board Oversight and Leave Accruals (2018M-126)

… and correctly paid employees for earned compensatory time and vacation leave. Key Findings The Board improperly … to the School District’s claims auditor. Compensatory time and vacation leave was not always accrued and paid in … officials should review leave accrual records for full-time and part-time employees for compliance with applicable …

https://www.osc.ny.gov/local-government/audits/library/2018/12/07/liverpool-public-library-board-oversight-and-leave-accruals-2018m-126

Unified Court System Bulletin No. UCS-241

… and equipment allowance or maintenance allowance to all eligible members in June and December. In addition, … allowance or maintenance allowance must be paid to all eligible employees in June and December. In addition, the … the eligibility criteria. The OCA must notify OSC when all deletions are complete. Agencies are also responsible for …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-241-june-2017-uniform-and-equipment-uniform-allowance-and

Approved State Contracts and Payments

… In January, the Office of the State Comptroller approved 1,575 contracts for state … million, primarily due to errors, improprieties, or lack of documentation. More information on these contracts and … . Major Contracts Approved Division of the Budget $21 million with McKinsey & Company, Inc. for …

https://www.osc.ny.gov/press/releases/2018/02/approved-state-contracts-and-payments

State Agencies Bulletin No. 330

… dated June 19 & July 2, 2002, employees who were on a leave without pay during the last program year … or BU 61 to BU 01), the employee is no longer eligible to have the PGP included in the overtime calculation. To end the … Insert a row to report the APG amount for employees who do not have an existing APG row. Correct the previously …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/330-additional-eligibility-criteria-and-information-regarding-2002

DiNapoli: Jackson Heights Economy Energized By Immigrants and Small Businesses

… Melinda Katz . “The hard work and entrepreneurial spirit of our immigrant population helps make Jackson Heights … “Immigrant small business owners and their entrepreneurial spirit is the lifeblood of our local economy. When you walk …

https://www.osc.ny.gov/press/releases/2019/10/dinapoli-jackson-heights-economy-energized-immigrants-and-small-businesses

State Comptroller DiNapoli Releases Jamaica Economic Snapshot

… projects are underway that will create job opportunities for area residents and increase the number of affordable … “Jamaica is a community on the move and is well-positioned for even further growth,” said Queens Borough President … residents. State Comptroller DiNapoli should be commended for producing this comprehensive and informative report.” “We …

https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-jamaica-economic-snapshot

Adequacy of 2021 Budgets - City of Saratoga Springs (S9-21-10)

… an independent evaluation of the City’s adopted budget for the 2021 fiscal year. Background The COVID-19 pandemic … The pandemic has also created a difficult environment for officials to develop annual budgets given the unknowns of … future financial impacts. The pandemic increases the need for local officials to more closely monitor their budgeted …

https://www.osc.ny.gov/local-government/audits/city/2021/05/14/adequacy-2021-budgets-city-saratoga-springs-s9-21-10

Adequacy of 2021 Budgets - Town of North Hempstead (S9-21-12)

… - pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the Town’s adopted … New York State. Some local governments have seen little to no impact on their financial operations, while others have seen more significant impacts due to reductions and/or increases to their revenues and/or …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/21/adequacy-2021-budgets-town-north-hempstead-s9-21-12

Adequacy of 2021 Budgets - Town of Big Flats (S9-21-20)

… - pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the Town’s adopted … New York State. Some local governments have seen little to no impact on their financial operations, while others have seen more significant impacts due to reductions and/or increases to their revenues and/or …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/21/adequacy-2021-budgets-town-big-flats-s9-21-20

Town of Boylston – Financial Condition (2021M-69)

… operations. The Board: Did not adopt realistic budgets and failed to monitor budgetary results during the year. … budgets. Reduce surplus fund balance. Establish budgeting and fund balance policies and develop multiyear financial plans. Except as specified in …

https://www.osc.ny.gov/local-government/audits/town/2021/09/03/town-boylston-financial-condition-2021m-69

Town of Freedom – Financial Management (2021M-191)

… [ read complete report - pdf ] Audit Objective Determine … not develop and adopt realistic budgets or determine how much fund balance should be maintained. As a result, the Town …

https://www.osc.ny.gov/local-government/audits/town/2022/02/11/town-freedom-financial-management-2021m-191

City of Cohoes – Purchasing (2014M-192)

… Background The City of Cohoes is located in Albany County and has approximately 16,200 residents. The City is governed … by the City Council which comprises an elected Mayor and six elected councilpersons. Budgeted appropriations for … Findings The City’s procurement policy was adopted in 2000 and has not been updated to keep it current. Numerous …

https://www.osc.ny.gov/local-government/audits/city/2014/11/14/city-cohoes-purchasing-2014m-192

Franklinville Joint Fire District – Claims Processing (2017M-141)

… written claims processing policy. The Chief and assistant chiefs primarily used debit cards to purchase miscellaneous …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/22/franklinville-joint-fire-district-claims-processing-2017m-141

Contract Advisory No. 24

… Pay Discounts have the ability to save the State money and can benefit the vendor community by improving cash flow. … term. BOC also reminds State agencies to promote the benefits of Automated Clearing House (ACH) payments when negotiating discounts and contract terms with vendors. GFO,  Chapter XII, Section …

https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/24-early-pay-discounts-procurement-contract-purchases

South Country Central School District – Information Technology Inventory (2017M-219)

… Purpose of Audit The purpose of our audit was to determine whether District officials maintained complete and accurate inventory records to safeguard information technology assets for the period …

https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/south-country-central-school-district-information-technology-inventory