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Big Flats Fire District #2 – Internal Controls Over Financial Operations (2012M-155)
… 2012 fiscal year. Included in the budget is $30,000 for rent of the Golden Glow Volunteer Fire Company, Inc. … lease with the Company effective January 1, 2011 to pay rent of $30,000 annually, which was double the $15,000 amount … the two existing firehouses will be sold. However, the rent amount will remain at $30,000 per year. The Board did …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/30/big-flats-fire-district-2-internal-controls-over-financial-operations-2012mCaton No. 1 Fire District – Financial Oversight (2013M-262)
… operating surpluses and retained unexpended surplus funds totaling more than $270,000 or 169 percent of the … trends and/or actual results. Use the unexpended surplus funds in a manner that benefits District taxpayers. Adopt a …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/caton-no-1-fire-district-financial-oversight-2013m-262Syracuse Academy of Science Charter School – Purchases from Selected Vendors and Enrollment and Billing (2012M-219)
… The Syracuse Academy of Science Charter School is located in the City of Syracuse in Onondaga County. It is governed by a Board of Trustees … and furnishings from vendors that did not specialize in such items. As a result, we question the prudence of …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/07/05/syracuse-academy-science-charter-school-purchases-selected-vendors-andCity of Lockport -- Budget Review (B7-1-14)
… 2014, as amended by Chapter 147 of the Laws of 2015 (the “Act”), authorized the City to issue debt to liquidate the … budget appear reasonable. The City did not appropriate any fund balance as a funding source in the 2018 general, water, sewer, or refuse fund budgets and the estimated unrestricted fund balance is …
https://www.osc.ny.gov/local-government/audits/city/2017/11/01/city-lockport-budget-review-b7-1-14Frewsburg Central School District – Internal Controls Over Selected Financial Activities (2013M-327)
… system are appropriately limited. Board President Larry Gauger is employed by an engineering firm that does …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/frewsburg-central-school-district-internal-controls-over-selectedCooperative Information Technology Services (2012MR-1)
… complete report - pdf] We also released 10 letter reports to the following: Schoharie County [pdf] and the Village of … [pdf] . Purpose of Audit The purpose of our audit was to determine if local governments could reduce IT costs … cooperative services for the period January 1, 2010, to August 8, 2011. Background Local governments, regardless …
https://www.osc.ny.gov/local-government/audits/county/2013/02/15/cooperative-information-technology-services-2012mr-1Dutchess County – County Bridge Maintenance (S9-13-5)
Dutchess County County Bridge Maintenance S9135
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/dutchess-county-county-bridge-maintenance-s9-13-5Town of Wawayanda – Financial Management and Information Technology (2013M-260)
… management and identified various ways to increase revenue and reduce expenditures. As a result, Town taxpayers … more access rights than necessary to perform their job duties. Key Recommendations Adopt budgets with realistic … to users who absolutely need them to perform their job duties. …
https://www.osc.ny.gov/local-government/audits/town/2013/11/29/town-wawayanda-financial-management-and-information-technology-2013m-260City of Yonkers – Budget Review (B22-6-6)
New York Office of the State Comptroller City of Yonkers Budget Review B2266
https://www.osc.ny.gov/local-government/audits/city/2022/06/10/city-yonkers-budget-review-b22-6-6State Agencies Bulletin No. 1217.1
… salary payments made pursuant to Court Orders, Awards, and Settlement Agreements. Affected Employees: Employees … a payment of salary pursuant to a Court Order, Award or a Settlement Agreement. Effective Dates: Immediately … under the Human Rights Law (Executive Law Art. 15). A “Settlement Agreement” is an agreement requiring payment by …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/12171-new-requirements-and-procedures-processing-salary-payments-pursuantOpinion 88-10
… TAXES -- Gross Receipts Tax (liability of municipality for) PUBLIC CONTRACTS -- Modification (addition of amount of … §103: A petroleum business awarded a municipal contract for fuel oil may not add on the amount of the gross receipts … asked whether the successful bidder on a county contract for fuel oil may add on to his bid price, as a separate line …
https://www.osc.ny.gov/legal-opinions/opinion-88-10IX.7.E Disaster Assistance – IX. Federal Grants
… process will be used each time there is a disaster event. This process requires the participation of staff in … allow New York State agencies to respond to a disaster event and receive budget relief by transferring the costs to … spending and costs by disaster and agency. Disaster Event Life Cycle/Process Prior to a pending disaster event, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7e-disaster-assistanceState Agencies Bulletin No. 2243.2
… staff via a link on the PayServ Bulletin Board. The first tab of the report , Payroll Check Notification, includes … (date the reissued check is printed/mailed) The second tab of the report , Reversal Deletes for Agency No, includes … each account will be listed as a separate row. The third tab of the report , Returns for Agency Notifications, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/22432-revised-new-payroll-check-notification-reportOversight of Undistributed Child Support Funds
… for at least two years, the district is required to petition Family Court. Making the necessary diligent efforts … from OTDA. Only three districts had a process in place to petition Family Court – initiating the process to escheat UDC … be escheated; 15 districts were aware of their ability to petition Family Court and were interested in implementing a …
https://www.osc.ny.gov/state-agencies/audits/2018/02/09/oversight-undistributed-child-support-fundsFiscal Oversight and Monitoring of AIDS Institute Service Provider Contracts
… Purpose To determine if the Department of Health’s AIDS Institute (Institute) has provided effective … consistent with contract requirements. Our audit covered the period April 1, 2014 through February 6, 2017. Background … To determine if the Department of Healths AIDS Institute has provided …
https://www.osc.ny.gov/state-agencies/audits/2017/05/22/fiscal-oversight-and-monitoring-aids-institute-service-provider-contractsCUNY Bulletin No. CU-643
… between the Comptroller of the City of New York and the NYC District Council of Carpenters, UBCJA for retroactive increases for … General Wage Increase - CUNY employees represented by the NYC District Council of Carpenters, UBCJA who are in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-643-cuny-retroactive-salary-rate-increases-carpenters-andCUNY Bulletin No. CU-658
… of this bulletin is to explain the agency procedures for reporting rate increases and adjustments for miscellaneous earnings. Affected Employees CUNY employees … of New York and the District Council 37, AFSCME, AFL-CIO for retroactive increases for employees in the title of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-658-cuny-retroactive-salary-rate-increases-locksmithsState Comptroller DiNapoli Releases Municipal & School Audits
… found $286 was remitted for the 10-hour Italiafest and wine tasting with no record of how many people attended the …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-audits-1DiNapoli: Fairport Audits Reveal Unauthorized Practices for Economic Development Agencies
… Development Agency (FIDA) made a series of financial and accounting transactions outside their legal authority, … including granting $1 million worth of inappropriate gifts and commercial loans, according to an audit released today by … Industrial Development Agency made a series of financial and accounting transactions outside their legal authority …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-fairport-audits-reveal-unauthorized-practices-economic-development-agenciesState Police Bulletin No. SP-259
… of State Police of OSC’s automatic processing of the 2025 State Police Expertise Pay, and to provide agency … are affected. Background: Chapter 182 of the Laws of 2025 implements the 2023-2026 Agreement between the State of … for an annual expertise payment. Effective Dates: The 2025 State Police Expertise Pay is effective on 11/01/2025, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-259-2025-expertise-pay-eligible-employees-state-police-investigators-unit