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Village of Painted Post – Board Oversight (2017M-92)
… charges, payroll and information technology (IT). Various departments had different ways of recording employees’ time … timekeeping system and leave request process across all departments and centralize the maintenance of leave and …
https://www.osc.ny.gov/local-government/audits/village/2017/08/11/village-painted-post-board-oversight-2017m-92Town of Stratford – Supervisor’s Records (2013M-11)
… Purpose of Audit The purpose of our audit was to review the Supervisor’s accounting records for the period January 1, 2011, to May 31, 2012. Background The Town of Stratford is located … Key Findings The Supervisor assigned his accounting duties to a bookkeeper. Except for some minor exceptions, which we …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-stratford-supervisors-records-2013m-11VIII.1.B Revenue Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… A Revenue transfer is used to adjust or reclassify previously posted … are not limited to, the following types of transactions: Transfer of receipts between funds and account codes as … A Revenue transfer is used to adjust or reclassify previously posted …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1b-revenue-transfersTown of Olive – Claims Processing and Information Technology (2012M-223)
… The Town of Olive is located in Ulster County and has a population of 4,419. The Town is governed by a Town Board, which comprises four elected members and an … or alternate documentation. Internal controls over IT do not adequately protect electronic data. The Board has not …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-olive-claims-processing-and-information-technology-2012m-223Village of Riverside – Treasurer’s Misappropriation of Funds (2013M-349)
… 27, 2013. Background The Village of Riverside is located in Steuben County and has a population of approximately 500 … bank reconciliations and file all financial reports in a timely manner. …
https://www.osc.ny.gov/local-government/audits/village/2014/04/08/village-riverside-treasurers-misappropriation-funds-2013m-349Village of Bolivar – Financial Condition of Water and Sewer Funds (2013M-125)
… Purpose of Audit The purpose of our audit was to evaluate the financial condition of the water and sewer … sewer funds. Adequate financial reports were not provided to the Board on a monthly basis. Therefore, the Board has not … repay outstanding interfund loans or authorize interfund transfers to repay all or a portion of these loans. …
https://www.osc.ny.gov/local-government/audits/village/2013/08/09/village-bolivar-financial-condition-water-and-sewer-funds-2013m-125Village of Albion – Water and Sewer Rents (2013M-108)
… of our audit was to examine internal controls over the billing and collection of water and sewer rents for the … did not establish adequate internal controls over the billing, collection and accounting for water and sewer rents. … Key Recommendations Segregate the water and sewer billing, collection, recording, depositing and adjusting …
https://www.osc.ny.gov/local-government/audits/village/2013/06/21/village-albion-water-and-sewer-rents-2013m-108Comptroller DiNapoli Releases Municipal Audits
… produced by the village’s water system, as measured by master meter readings, with the water billed to customers. …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-audits-1Oakfield-Alabama Central School District – Procurement (2024M-103)
… New York State General Municipal Law (GML) and District policy when procuring goods and services. Key Findings … 103 and Section 104-b or the District’s procurement policy and supplemental procedures (Policy) when procuring goods and services. Of the 62 … with New York State General Municipal Law GML and District policy when procuring goods and services …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/oakfield-alabama-central-school-district-procurement-2024m-103Miller Place Fire District – Credit Cards (2024M-58)
… of Fire Commissioners (Board) ensured that credit card charges were properly approved, supported and for appropriate … Findings The Board did not always ensure that credit card charges were properly approved, supported and for appropriate … for unauthorized or inappropriate purchases. Of the 136 charges and credits totaling $70,570 we reviewed: 86 charges …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/13/miller-place-fire-district-credit-cards-2024m-58Opinion 2007-1
… do not have the functional capability to ride fixed-route buses due to a disability. The bus companies would … individuals with disabilities who are unable to use fixed route transportation systems (49 CFR §37.3). To be deemed comparable to fixed route service, a complimentary paratransit system must meet …
https://www.osc.ny.gov/legal-opinions/opinion-2007-1Travel Advisory No. 16
… Section 9 - Allowed Values for Processing Payments in SFS Reference : Guide to Financial Operations: Chapter XIII, … Section 9 – Allowed Values for Processing Payments in SFS Guidance : The Office of the State Comptroller updated … XIII.9 Allowed Values for Processing Payments in SFS – Business Purpose Updated the Business Purpose …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/16-gfo-update-chapter-xiii-section-9-allowed-values-processing-payments-sfsCUNY Bulletin No. CU-639.1
… Unit T9 Effective Date(s) Paychecks dated February 28, 2019 Revised for paychecks dated March 28, 2019 OSC Actions OSC will automatically increase the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-6391-district-council-37-local-2627-dues-increaseOpinion 99-10
… of probable usefulness (Local Finance Law, §11.00[a]; NY Const, article VIII, §2). Periods of probable usefulness, … 434 NYS2d 922; Cherey v City of Long Beach , 282 NY 382, 389, 390 at pps 386-8, discussing the history of … reasonable accuracy. 3 November 16, 1999 Jeffrey S. Chase, Business Administrator Clinton-Essex-Warren-Washington …
https://www.osc.ny.gov/legal-opinions/opinion-99-10State Comptroller DiNapoli Releases Jamaica Economic Snapshot
… some insight to those shaping its future.” “Jamaica is a community on the move and is well-positioned for even further … Queens are being treated fairly by their lenders.” “Our community is making significant progress and I’m committed to … said Rhonda Binda, executive director of the Jamaica Center Business Improvement District. “We are well poised for …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-jamaica-economic-snapshotState Agencies Bulletin No. 1073
… MATCHED TO DPV (Data Point Validation), BUT MISSING SEC. # Verify or enter a suite number or apartment number. … or hold it for pickup. INPUT ADDRESS MATCHED CMRA, BUT SEC. # NOT PRESENT Address should include suite or apartment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1073-modification-control-d-report-npay766-employee-address-not-barcodeableOpinion 2005-6
… of town to provide a program on the prevention of teen “bullying”) POLICE AND POLICE PROTECTION -- Crime … of town to provide a program on the prevention of teen “bullying”) TOWNS -- Powers and Duties (authority to … a town program at a parochial school on the prevention of teen “bullying”) STATE CONSTITUTION, ARTICLE VIII, §1, …
https://www.osc.ny.gov/legal-opinions/opinion-2005-6DiNapoli Report Examines Broadband Availability, Access and Affordability in NYC
… A new report by State Comptroller Thomas P. DiNapoli examined … to broadband availability, access and affordability across New York City’s neighborhoods and found that despite high … A new report by Comptroller DiNapoli examined issues related to …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-report-examines-broadband-availability-access-and-affordability-nycState Comptroller DiNapoli Releases Audits
… partially implemented, and three were not implemented. CVS Health – Accuracy of Empire Plan Medicare Rx Drug Rebate … prescription drug coverage under Empire Plan Medicare Rx. CVS Caremark, which contracted with Civil Service to administer …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-auditsDiNapoli Releases Sunset Park Economic Snapshot
… of jobs and businesses, and the wages being paid in Sunset Park, Brooklyn are all growing at a rapid pace, according to … York State Comptroller Thomas P. DiNapoli. “Greater Sunset Park is undergoing an economic revival,” DiNapoli said. … across the city, growth brings new challenges. Sunset Park is a dynamic and diverse neighborhood that continues to …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-releases-sunset-park-economic-snapshot