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Jericho Union Free School District – Acceptable Use Policy (2022M-194)
… or prompt the user to perform activities that may result in malware infection or PPSI exposure. In addition to sensitive information technology (IT) … and recommendations. Appendix B includes our comments on issues raised in the District’s response letter. … audit …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/jericho-union-free-school-district-acceptable-use-policy-2022m-194Village of Riverside – Treasurer’s Misappropriation of Funds (2013M-349)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s … 27, 2013. Background The Village of Riverside is located in Steuben County and has a population of approximately 500 residents. The Village …
https://www.osc.ny.gov/local-government/audits/village/2014/04/08/village-riverside-treasurers-misappropriation-funds-2013m-349Village of Endicott – Budget Review (B4-14-7)
… expenditure projections in the Village’s tentative budget for the 2014-15 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/village/2014/04/11/village-endicott-budget-review-b4-14-7Educators for Children, Youth and Families, Inc. – Use of Contract Funds (Follow-Up)
… Purpose To determine the extent of implementation of the three recommendations included in our initial audit report, Educators for Children, Youth and Families, Inc. - Use of Contract Funds (Report …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/educators-children-youth-and-families-inc-use-contract-funds-followAfton Fire Company Emergency Squad – Internal Controls Over Financial Operations (2013M-275)
… Purpose of Audit The purpose of our audit was to determine whether Company controls are adequate to ensure that financial activity is properly recorded and … monthly written reports which reflect the most up-to date financial information. Stop contracting with its current …
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
… Subject: Selecting the Correct Address Sequence Vendors that provide goods and … System may have multiple Address Sequences associated with a Vendor ID. While some vendors have a single default address … Business Units must select the remit-to address requested by the vendor on the invoice. Failure to select an address on …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/3-address-sequencePort Jefferson Union Free School District – Information Technology (2014M-039)
… does not require any verification to determine if a vendor being added to the vendor list is already included in the vendor master file and has …
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)
… which comprises five elected members. The District’s budgeted general fund expenditures for the 2010-11 and … accountant (CPA) to provide services as the District’s claims auditor and the CPA did not perform the services in … Consult with its attorney to determine if the District can recover moneys paid for claims auditing services that …
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)
… Purpose of Audit The purpose of our budget review was to provide an independent evaluation of the Village's … Laws of 2004 authorized the Village of Endicott (Village) to issue debt not to exceed $2 million to liquidate the accumulated deficit in …
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)
… 2012. Background The Village of Huntington Bay is located in the Town of Huntington, in Suffolk County and had a … these are Village official positions and must be paid on the Village’s payroll. The Board did not adopt a … policy. Although the Village adopted a credit card policy on April 23, 2012, this policy only set the credit card …
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 … penalties on taxpayers making payment after the penalty free period. Ensure all duplicate payments are refunded to …
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
… by Payroll Bulletin No. 1858.1 . Purpose The purpose of this bulletin is to provide agencies information regarding the outreach and escheatment of uncashed payroll checks for calendar year 2019. Affected … uncashed payroll check greater than $999.99 in November of 2020. Signed outreach letters that are returned to OSC by …
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
… when excluding federal one-time relief, making clear what my office has been saying since September 2021 : the MTA is … state of service are good steps forward, but the MTA must show how it intends to use this information to keep the …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-statement-mtas-july-financial-planOpinion 2003-3
… firefighting service credited under the program, subject to a maximum of forty years of firefighting service. A fire … award program that provides a service award equivalent to forty dollars per month for each year of firefighting … benefit plan shall be subject to minimum and maximum retirement benefit requirements as set forth in subdivision …
https://www.osc.ny.gov/legal-opinions/opinion-2003-3Opinion 88-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … FUNDS -- Appropriations and Expenditures (in recognition of municipal service - refreshments to foster parent …
https://www.osc.ny.gov/legal-opinions/opinion-88-4City of Lockport – Budget Review (B23-1-7)
… [read complete report – pdf] Purpose The purpose of our budget review was to provide an … and expected revenue models. However, City officials do not have historical ambulance services data to use to … revenues will be adequate to finance the additional costs of new equipment, vehicles and personnel costs. …
https://www.osc.ny.gov/local-government/audits/city/2023/11/03/city-lockport-budget-review-b23-1-7Opinion 95-5
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … opinion. COUNTIES -- Emergency (911) Telephone System (use of surplus surcharge revenue to pay principal and/or interest …
https://www.osc.ny.gov/legal-opinions/opinion-95-5State Contract and Payment Actions in September
… In September, the Office of the State Comptroller approved 1,661 contracts … to support the New York State Commission on the Future of Health Care. Long Island Power Authority $28.8 million with … Health for the administration of the Empire Plan’s mental health and substance use disorder program. State …
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 2022 Arbitration Eligible (BU01) and …
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
The State Fiscal Year 201718 Enacted Budget increases funding for education clean water affordable housing and other programs but authorizes more than $105 billion in new state debt and allows billions of dollars in lump sum spending with minimal disclosure
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-state-could-face-tough-fiscal-decisions-year-ahead