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Afton Fire Company Emergency Squad – Internal Controls Over Financial Operations (2013M-275)
… paid, or that the Administrative Board is presented with and approves all the claims that are actually paid. … verbally communicated as the Treasurer is not timely with recording financial information. The Treasurer’s books … reconciliations for all accounts and provide them, along with bank statements, to the Board for its review. Present …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/03/afton-fire-company-emergency-squad-internal-controls-over-financialAccounts Payable Advisory No. 3
… System may have multiple Address Sequences associated with a Vendor ID. While some vendors have a single default … the system will populate the default address associated with the Vendor ID. Select the appropriate Address Sequence … in the system populating the default address associated with the Vendor ID. This could result in the payment being …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/3-address-sequencePort Jefferson Union Free School District – Information Technology (2014M-039)
… ensure the security of the District’s IT system. There are no written procedures to add, delete or modify an …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/port-jefferson-union-free-school-district-information-technology-2014mPoughkeepsie City School District – Internal Controls Over Purchasing and Claims Processing (2012M-179)
… The District spent more than $50,000 on a contract with a certified public accountant (CPA) to provide services … and the CPA did not perform the services in accordance with the obligations set forth in the contract. Of the 50 … staff made purchases totaling $110,010 that did not comply with District policies and may not be the most economical use …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/11/poughkeepsie-city-school-district-internal-controls-over-purchasing-andVillage of Endicott -- Budget Review (B17-4-7)
… to submit to the State Comptroller each year, starting with the fiscal year during which the local government is … law, to avoid adopting a budget that is not in compliance with the tax levy limit. … Village of Endicott Budget Review …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-endicott-budget-review-b17-4-7Village of Huntington Bay – Compensation of Officials and Credit Cards (2012M-198)
… Purpose of Audit The purpose of our audit was to examine the Village’s method of compensating Village … for any purchases; it did not specify who was authorized to use the credit cards, for what purpose the cards could be … usage. The Village had two major credit cards, one issued to the Mayor and one issued to the Administrator. The Mayor …
https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-huntington-bay-compensation-officials-and-credit-cards-2012m-198Town of Otto – Town Clerk and Tax Collector (2012M-214)
… Council members and is the legislative body responsible for overall Town operations. The Town’s general fund appropriations for 2012 fiscal total $1.1 million. The Clerk reported cash receipts totaling $20,789 for 2011 and $4,600 from January to May 2012. Key Findings …
https://www.osc.ny.gov/local-government/audits/town/2013/01/18/town-otto-town-clerk-and-tax-collector-2012m-214State Agencies Bulletin No. 1858
… for calendar year 2019. Affected Employees Employees with one or more uncashed payroll checks originally issued in … An initial outreach letter has been sent to all employees with a 2019 uncashed payroll check greater than $19.99. A … letter will be sent via certified mail to all employees with a 2019 uncashed payroll check greater than $999.99 in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1858-outreach-escheatment-2019-uncashed-payroll-checksDiNapoli Statement on the MTA's July Financial Plan
… New York State Comptroller Thomas P. DiNapoli issued the following … fiscal canyon of more than $2 billion annually and plan for long-term service challenges. The MTA’s July financial presentation shows operating budget gaps when excluding federal one-time relief, making …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-statement-mtas-july-financial-planOpinion 2003-3
… for the performance of certain activities in connection with providing fire protection and other emergency services … §§215[2], [3], [9], 217 [opening paragraph], 218, 219). With respect to defined benefit plans, the opening paragraph … be paid in the form of a lump sum, a life annuity with or without survivor benefits, period certain annuities, …
https://www.osc.ny.gov/legal-opinions/opinion-2003-3Opinion 88-4
… This opinion represents the views of the Office of the State … commissioner of social services authorized by law to place out or to board out children is an "authorized agency" … parents to meet the needs of the children in their care so that the best interests of the children placed by the …
https://www.osc.ny.gov/legal-opinions/opinion-88-4City of Lockport – Budget Review (B23-1-7)
… independent evaluation of the City’s proposed budget for 2024. Background Chapter 332 of the Laws of 2014, as amended … amount budgeted by approximately $440,000. The proposed 2024 budget includes overtime funding of $500,000 for the … the addition of four new firefighters. Officials plan to fund these services with a “public safety service fee”, which …
https://www.osc.ny.gov/local-government/audits/city/2023/11/03/city-lockport-budget-review-b23-1-7Opinion 95-5
… expressed the opinion that the definition encompasses the actual costs of both acquiring and maintaining equipment, as …
https://www.osc.ny.gov/legal-opinions/opinion-95-5State Contract and Payment Actions in September
… Contracts Approved Department of Civil Service $3 million with OpAD Media Solutions LLC to provide media buying … Department of Environmental Conservation $2.9 million with Tetra Tech Inc. for large whale monitoring in the New … using aerial surveys. Executive Chamber $9.1 million with the Boston Consulting Group Inc. for management …
https://www.osc.ny.gov/press/releases/2024/10/state-contract-and-payment-actions-septemberState Agencies Bulletin No. 2020
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April … represented by NYSCOPBA are affected. Background: Pursuant to Chapter 24 of the Laws of 2019 which implemented the … Lag 04/07/2022 05/11/2022 Eligibility Criteria: Refer to the table below for eligible employees: Increases: 2022 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2020-april-2022-2-salary-increases-arbitration-eligible-bu01-and-nonDiNapoli: State Could Face Tough Fiscal Decisions in Year Ahead
… debt and allows billions of dollars in lump sum spending with minimal disclosure, according to a report released today … appropriations that allow taxpayer dollars to be spent with minimal disclosure is another $385 million in … for public schools for the coming school year, along with a $50 million increase in competitive grants for …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-state-could-face-tough-fiscal-decisions-year-aheadComptroller DiNapoli Releases Municipal Audits
… a reconstruction capital project without complying with permissive referendum requirements. Because district … officials approved payment of claims that did not comply with district policy. More than 61 percent of the credit card … to promote openness in government and provide taxpayers with better access to the financial workings of government. … …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-audits-2Opinion 94-27
… ASSESSMENTS -- Assessments (imposition of assessment for road improvement against non-fronting owners) TOWN LAW, §§200, 202(2): The cost of a road improvement undertaken pursuant to Town Law, §200 may be … owners. You ask whether a town may assess the cost of a road improvement under Town Law, §200 against both abutting …
https://www.osc.ny.gov/legal-opinions/opinion-94-27DiNapoli, McGill Announce Arrest of Man Who Allegedly Stole Deceased Mother's Retirement Payments
… crime,” said McGill, “We will continue to work closely with our law enforcement partners to identify these cases, … resident of Jamaica, Queens, who moved to Maryland to live with her son, Bump. In 2019, a concerned neighbor reported to … is due back in court on February 16, 2023. He is charged with three counts of felony theft. The charges filed in this …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-mcgill-announce-arrest-man-who-allegedly-stole-deceased-mothers-retirement-paymentsVI.4 Reappropriations Overview – VI. Budgets
… the life of the appropriation is from April 1st – March 31st of the fiscal year plus the carryover period. The … CUNY state operations appropriations is from July 1st to June 30th of the fiscal year plus the carryover period. … Section 40 there are four lapse dates in each fiscal year: June 30, September 15, September 30 and March 31. When a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi4-reappropriations-overview