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East Aurora Union Free School District – High School Extra-Classroom Activity Funds (2016M-163)
… Background The East Aurora Union Free School District is located in the Towns of Aurora, Colden and Elma in Erie County. The … Key Findings Not all ECA fund receipts were deposited in a timely manner. Not all ECA clubs had student ledgers. The …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/east-aurora-union-free-school-district-high-school-extra-classroomOdessa-Montour Central School District – Financial Condition (2016M-71)
… and Montour in Schuyler County; the Towns of Van Etten and Veteran in Chemung County; and the Town of Enfield in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/odessa-montour-central-school-district-financial-condition-2016m-71DiNapoli Examines Faltering LinkNYC Program
… with the franchise agreement terms. Failure to Meet Installation and Digital Equity Goals A primary goal of the … DiNapoli’s audit found DoITT didn’t monitor or enforce the installation requirements of the contract with the consortium … damages for every kiosk that is not running 45 days after installation and another $25 if it goes past 75 days. DoITT …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-examines-faltering-linknyc-programWhat's New
… Move to NAUPA this year! In 2025, New York’s Office of Unclaimed Funds will be converting to the Kelmar Abandoned Property System (KAPS) for reporting unclaimed funds. With this change, only reports formatted in the National Association of Unclaimed Property Administrators (NAUPA) standard file …
https://www.osc.ny.gov/unclaimed-funds/reporters/whats-newState Comptroller DiNapoli Releases Audits
… forces, which are composed of the New York Army National Guard, the New York Air National Guard, the New York Naval Militia, and the New York Guard. An audit issued in 2020 found numerous weaknesses in …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-auditsDiNapoli Releases Review of City's Proposed Budget and Financial Plan
… New York City Mayor Bill de Blasio’s budget proposal appropriately uses higher than … strong economic growth has boosted city revenues, Mayor de Blasio continues to grapple with ongoing structural … New York City Mayor Bill de Blasios budget proposal appropriately uses higher than …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-releases-review-citys-proposed-budget-and-financial-planII.3.A Planning – II. New York State Financial Accounting
… hearings at which program managers outline their budgetary needs. Although agencies begin to analyze their budget needs as early as May or June, the formal budget cycle begins … State Budget Director issues a policy memorandum – the “call letter” – to agency management. The call letter signals …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3a-planningOpinion 99-5
… the municipal or district bodies . . . which agree to make payment and shall be paid directly to the treasurer . . . of …
https://www.osc.ny.gov/legal-opinions/opinion-99-5Slaterville Springs Fire District – Internal Controls Over Financial Operations (2013M-315)
… controls are adequate to ensure that financial activity is properly recorded and reported to safeguard District moneys for the period January 1, 2012 through September 18, 2013. … The required annual financial report has not been filed with the Office of the State Comptroller for the last three …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/slaterville-springs-fire-district-internal-controls-over-financialOrange County Community College – Information Technology and Financial Activities (2017M-111)
… Background Orange County Community College is located in Orange County. The College, which has two campuses and … that competitive bids or competitive offers are awarded in accordance with GML. Establish written procedures for the …
https://www.osc.ny.gov/local-government/audits/community-college/2017/09/29/orange-county-community-college-information-technology-and-financialOlcott Fire Company, Inc. – Financial Operations (2013M-124)
… with his personal credit card and for unsubstantiated restaurant purchases. Key Recommendations Establish an …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/16/olcott-fire-company-inc-financial-operations-2013m-124Tuition Assistance Program – LaGuardia Community College
… status, and one student who did not maintain good academic standing. Key Recommendations The Higher Education Services … relating to full-time attendance and good academic standing. Other Related Audits/Reports of Interest Higher …
https://www.osc.ny.gov/state-agencies/audits/2014/12/04/tuition-assistance-program-laguardia-community-collegeEthelbert B. Crawford Public Library – Disbursements (2013M-222)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls over the Library’s … expenditures or were paid for a higher amount than what was actually owed. Two vendors had initiated a combined total … totaling $89,000 were for a public works contract that was not competitively bid as required by the Law. Key …
https://www.osc.ny.gov/local-government/audits/library/2013/11/01/ethelbert-b-crawford-public-library-disbursements-2013m-222Village of Mastic Beach – Treasurer’s Office and Credit Cards (2014M-150)
… supporting two of the six payments to an office supply store. The Deputy Treasurer could not explain these … Follow-up on overpayments made to the office supply store and seek reimbursement if applicable. …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-mastic-beach-treasurers-office-and-credit-cards-2014m-150Italian Heritage Month Reception
… Month by honoring prominent members of the Italian-American community. In addition to this year's honorees, we … College/CUNY), for reflections on Dante; and a musical performance by acclaimed Italian Tenor Luciano Lamonarca. The live stream of the event has ended, but a recording of the event is available …
https://www.osc.ny.gov/events/italian-heritage-month-receptionOpinion 91-59
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Firemen's Benevolent Association (need to be member of association to receive benefits); (use of money for … the Volunteer and Exempt Firemens Benevolent Association of Hicksville may establish an annuity program to provide …
https://www.osc.ny.gov/legal-opinions/opinion-91-59Payroll Improvement Project Bulletin No. PIP-017
… PayServ and PS Query users are affected. Background The Office of the State Comptroller is upgrading PayServ to … on March 15, 2021. Immediately after cutover, all requests for assistance will be routed through the PayServ92Support … date March 25, 2021. Refer to the 2020-2021 Schedule for Agency Payroll Submission and Report and File …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-017-post-production-support-payserv-92New York State’s Pension Fund and Church Commissioners Release Open Letter to ExxonMobil Shareholders
… State Common Retirement Fund and The Church Commissioners for England have today written an open letter to ExxonMobil shareholders in advance of the ExxonMobil … and make clear, via their voting, that the time has come for change in the governance and strategy of the corporation. …
https://www.osc.ny.gov/press/releases/2020/04/new-york-states-pension-fund-and-church-commissioners-release-open-letter-exxonmobil-shareholdersConstitutional Debt Limit
… debt exclusion For city school districts (other than the Big 5 districts) The debt limit is a percentage of the …
https://www.osc.ny.gov/local-government/resources/constitutional-debt-limitTown of Hadley – Claims Auditing (2015M-198)
… internal controls over the Board’s claims audit process for the period January 1, 2014 through June 30, 2015. … an elected five-member Town Board. Budgeted appropriations for 2015 total approximately $2.8 million. Key Finding The … the goods and services were received and the claims were for legitimate Town purposes. Key Recommendations There were …
https://www.osc.ny.gov/local-government/audits/town/2015/11/13/town-hadley-claims-auditing-2015m-198