Search
SUNY Bulletin No. SU-78
… Restoration of Contract Pay After the payroll is audited for period 11L, OSC will automatically insert a row on the Contract Pay Panel for the 2002-2003 semesters for employees who have, as of 8/15/2002: A status of active, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-78-restoration-contract-pay-and-additional-pay-suny-21pOpinion 98-12
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent …
https://www.osc.ny.gov/legal-opinions/opinion-98-12Candor Fire Company – Internal Controls Over Financial Activity (2014M-302)
… if controls over financial activity were adequate for the period January 1, 2013 through August 31, 2014. … is governed by a five-member Board of Directors. Expenses for 2013 were approximately $10,374. Key Findings The Board … that sufficient and appropriate supporting documentation for all receipts and disbursements is maintained and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/13/candor-fire-company-internal-controls-over-financial-activityEtna Volunteer Fire Department - Procurement (2019M-48)
… did not document their efforts to obtain competition for purchases. The Board did not establish policies or procedures for the procurement of goods and services. Certain officers … officials seek, and maintain documentation of, competition for purchases. Adopt policies and procedures for the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/05/10/etna-volunteer-fire-department-procurement-2019m-48Local Government Financial Data Release Dates
… is available the day after it is submitted to OSC through Open Book New York . Learn more about annual financial report …
https://www.osc.ny.gov/local-government/data/local-government-financial-data-release-datesLima Public Library – Procurement (2017M-295)
… Library officials procured goods and services economically for the period January 1, 2016 through December 20, 2017. … approximately 4,300 residents. Budgeted appropriations for 2017 totaled approximately $160,000. Key Finding The … should adopt a procurement policy to provide guidance for officials and employees for the procurement of goods and …
https://www.osc.ny.gov/local-government/audits/library/2018/03/30/lima-public-library-procurement-2017m-295Southwestern Central School District – Claims Processing (2016M-356)
… was to review the District’s claims processing function for the period July 1, 2014 through July 11, 2016. Background … seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year total approximately $26.6 million. Key Finding Except for minor discrepancies that we discussed with District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/southwestern-central-school-district-claims-processing-2016m-356II.4.B Basis of Accounting – II. New York State Financial Accounting
… The State prepares financial statements on three bases of accounting: cash, modified accrual and accrual. Financial … statements prepared in accordance with generally accepted accounting principles (GAAP) require that revenues and … functions are financed). Under GAAP, the accrual basis of accounting shall be used for the government-wide financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4b-basis-accountingOmnibus Procurement Amendments
… authorizing competitive negotiation concluding with a best and final offer; clarifying the use of best and final offers for invitations for bids and requests …
https://www.osc.ny.gov/legislation/omnibus-procurement-amendments-1Oneida Housing Authority – Tenant Rents (2014M-306)
… Audit The purpose of our audit was to examine tenant rents for the period April 1, 2013 through July 31, 2014. … housing authority created to provide low-rent housing for qualified individuals in the City of Oneida. The … operates three complexes with a total of 240 units for rent. The operating budget for the 2014-15 fiscal year …
https://www.osc.ny.gov/local-government/audits/city/2014/12/12/oneida-housing-authority-tenant-rents-2014m-306Oceanside Union Free School District – Professional Services (2016M-281)
… audit was to examine the District’s procurement procedures for obtaining professional services for the period July 1, 2014 through April 19, 2016. … seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year total approximately $147.2 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/oceanside-union-free-school-district-professional-services-2016m-281Schodack Valley Fire District – Cash Disbursements (2016M-98)
… were adequately supported, properly authorized and for valid District purposes for the period January 1, 2015 through December 30, 2015. … Board of Fire Commissioners. Budgeted appropriations for 2016 total $183,837. Key Finding The Board implemented …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/05/07/schodack-valley-fire-district-cash-disbursements-2016m-98XV.16.C Agency Financial Reporting Package (AFRP) – XV. End of Year
… entity are contacted quarterly through email with login information. For more information regarding the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv16c-agency-financial-reporting-package-afrpMTA's Fiscal Challenge: Fill the Gap, But Not at Riders' Expense
… closing the unprecedented funding gap in its proposed five-year capital program. “The MTA is in better financial … in May 2015 and would have to be renewed by Congress. Each year, DiNapoli releases a report on the MTA’s financial …
https://www.osc.ny.gov/press/releases/2014/10/mtas-fiscal-challenge-fill-gap-not-riders-expenseFreedom of Information Law (FOIL)
… records. Under FOIL, an agency must make records available for public inspection and copying, except to the extent that … or portions thereof fall within one or more grounds for denial. How to Request Office of the State Comptroller … advise security that you are visiting to submit a request for FOIL records. Records require review prior to release. As …
https://www.osc.ny.gov/help/foilState Comptroller DiNapoli Releases Municipal Audits
… and approves invoices and provides them to the library’s senior clerk, who then prepares checks. Checks require two … in the meeting minutes. Town of Green Island – Justice Court Operations (Albany County) The justices properly …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Audit Reveals Theft of Cash, Questionable Spending by Minetto Volunteer Fire Dept. Chief
… that without proper oversight in place, it can be easy for public funds to be misspent or go missing. My team of … law enforcement to hold individuals like this responsible for their actions.” DiNapoli’s office found that, from Jan. … had no supporting documentation to indicate that they were for valid business purchases. In addition, Smegelsky …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-audit-reveals-theft-cash-questionable-spending-minetto-volunteer-fire-dept-chiefMedicaid Program – Managed Long Term Care Premium Rate Setting
… have special health care needs. For the State fiscal year ended March 31, 2016, New York’s Medicaid program had …
https://www.osc.ny.gov/state-agencies/audits/2017/09/27/medicaid-program-managed-long-term-care-premium-rate-settingOpinion 90-64
… AND NOTES -- Referendum Requirements (bond resolution for park district) REFERENDUM -- Permissive (need for when issuing bonds to finance improvement to park district); (need for when determining to improve park district) TOWN LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-90-64State Comptroller DiNapoli Releases School District Audits
… and wage payments were disbursed without authorization. For four of nine employees that had separation payments, … officials should have established written procedures for granting, changing, or disabling network user accounts. … Therapists did not always document complete information for Medicaid-eligible services. As a result, the district did …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-audits-1