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Contract Advisory No. 23
… to maintain the accuracy of Authorized Signature Forms ( AC 1782-S ) Guidance : As referenced in the Guide to … of Contracts (BOC) uses the Authorized Signature Form ( AC 1782-S ) to validate signatures on contracts, amendments, … a new signatory, State agencies must submit an original AC 1782-S to OSC’s BOC. The agency head or designee must sign …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/23-authorized-signature-form-ac-1782-sState Comptroller DiNapoli Releases Municipal & School Audits
… property tax collections within required timeframes or in a timely manner; remit real property tax collections totaling … for sufficient budget appropriations, which could result in budget lines being overspent; 58 totaling $1.6 million did …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… did not complete mandatory fiscal oversight training. As a result, the board did not ensure the treasurer properly … and did not complete mandatory fiscal oversight training. Had board members attended the mandatory training, they would … were in place. The board did not develop and adopt a written procurement policy, as required, or audit and …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of LaFayette Central School District , Waterford-Halfmoon Union … their money is being spent appropriately and effectively." LaFayette Central School District – Fixed Assets (Onondaga … P DiNapoli today announced his office completed audits of LaFayette Central School District WaterfordHalfmoon Union …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-releases-school-audits-1State Comptroller DiNapoli Releases Municipal Audits
… and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … requiring quotes in the procurement policy. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases School District Audits
… payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-auditsCity of Yonkers – Budget Review (B18-6-7)
… of Budget Review The purpose of our budget review was to identify issues which impact the City of Yonkers’ … of $59.2 million, such as fund balance and State aid, to balance its budget. Police overtime costs could … on the 2017-18 fiscal year overtime costs. The City plans to borrow up to $15 million for tax certiorari settlements in …
https://www.osc.ny.gov/local-government/audits/city/2018/07/30/city-yonkers-budget-review-b18-6-7CUNY Bulletin No. CU-291
… Employees CUNY employees who are in an eligible title of Auto Mechanic, Auto Mechanic (CUNY) or Machinist Effective Date The increase … Job Data page. DATE CORRECTION from Bulletin CU-280: Any Auto Mechanics, Auto Mechanics (CUNY) or Machinists hired …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-291-salary-rate-increases-auto-mechanics-auto-mechanics-cunyCooperstown Central School District – Financial Management (2024M-65)
… generating operating surpluses totaling approximately $3.2 million. Appropriating fund balance that is not needed … we determined it exceeded the statutory limit by $2.3 million when including unused appropriated fund balance and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cooperstown-central-school-district-financial-management-2024m-65Town of Altona – Apparent Misappropriations of Cash Receipts and Supervisor’s Records and Reports (2013M-282)
… May 31, 2013. Background The Town of Altona is located in Clinton County and has a population of approximately 2,900 … and manage Town operations. These serious deficiencies in the Town’s recordkeeping, reporting and management … the bookkeeper’s failure to record and deposit revenues in a timely manner and may have identified her apparent …
https://www.osc.ny.gov/local-government/audits/town/2014/05/15/town-altona-apparent-misappropriations-cash-receipts-and-supervisors-records-andSt. Lawrence-Lewis Board of Cooperative Educational Services – Capital Assets (2023M-99)
… included computers, projectors, interactive displays and cameras. Also, 30 out of 95 assets on hand were not listed in …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/01/st-lawrence-lewis-board-cooperative-educational-services-capital-assets-2023m-99Sylvan Beach Fire District – Internal Controls Over Financial Operations (2013M-76)
… Board meeting. Document approved salary rates in the minutes, require a time sheet to be completed by the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/07/sylvan-beach-fire-district-internal-controls-over-financial-operationsCity of Glen Cove– Budget Review (B7-13-16)
… with unrealistic revenue estimates and one-shot revenues is not prudent. The City projects operating surpluses for the … overstated revenue estimates, the golf and recreation fund is projecting a $93,308 operating deficit. The unassigned … Key Recommendation Develop a viable financial plan that is sustainable for the long term, which gradually decreases …
https://www.osc.ny.gov/local-government/audits/city/2013/10/16/city-glen-cove-budget-review-b7-13-16City of Glen Cove – Budget Review (B7-14-16)
… revenues. The budget includes estimated revenues from the sale of City property of $410,000 and the settlement of legal … budget and recognize the financing of $201,000 for debt service as a transfer from the originating funds. Key Recommendations Develop a viable financial plan that is sustainable for the long term, which gradually …
https://www.osc.ny.gov/local-government/audits/city/2014/10/16/city-glen-cove-budget-review-b7-14-16Rush-Henrietta Central School District – Financial Management and Separation Payments (2016M-49)
… audit were to evaluate the District’s financial management and calculation of separation payments for the period July 1, … is located in the Towns of Brighton, Henrietta, Pittsford and Rush in Monroe County. The District, which operates nine … the process for calculating, reviewing, approving and making separation payments. Key Recommendations Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/rush-henrietta-central-school-district-financial-management-andWappingers Central School District – Fuel Accountability (2015M-135)
… The Wappingers Central School District is located in the Towns of East Fishkill, Fishkill, LaGrange, … Director of Facilities and Operations does not maintain a log of fuel usage for the 275 gallon diesel tank in his … monthly basis to identify unusual transactions. Maintain a log for fuel dispensed from the diesel fuel tank listing …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/wappingers-central-school-district-fuel-accountability-2015m-135Fishers Island Ferry District – Financial Operations (2016M-156)
… 1, 2014 through April 30, 2015. Background The Fishers Island Ferry District is a component unit of the Town of … hours reported on the time cards are accurate. The Fishers Island freight agent’s duties related to cash receipts are … Fishers Island Ferry District Financial Operations 2016M156 …
https://www.osc.ny.gov/local-government/audits/district/2016/08/12/fishers-island-ferry-district-financial-operations-2016m-156Opinion 90-7
… therefore, that the IDA is a "public entity" within the meaning of Public Officers Law, §18. Further, the IDA was … members of the IDA board are "employees" within the meaning of Public Officers Law, §18 and, upon the adoption of …
https://www.osc.ny.gov/legal-opinions/opinion-90-7Comptroller DiNapoli Releases Municipal Audits
… (Suffolk County) Three of the district’s five fire commissioners have not attended mandatory training, as … not maintain records for each activity to show an itemized list of the receipts collected from fund-raising events. …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-0Security Self-Assessment – Information Technology Governance
… key areas of IT internal controls such as policy, training, access and contingency planning. Several of the … parties and ask that they complete and return it. In any event, the governing board will probably need to speak with IT personnel and other key staff who play critical roles in the IT internal control environment to ask …
https://www.osc.ny.gov/local-government/publications/it-governance/security-self-assessment