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Administration of the Article 8-A Loan Program
… qualified projects and their intended purpose, and whether loan recipients are complying with the requirements of their … the Article 8-A Loan Program (Program), which provides low interest rate loans to owners of rent-regulated multiple dwellings in …
https://www.osc.ny.gov/state-agencies/audits/2014/09/18/administration-article-8-loan-programComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,”said DiNapoli. “By … its financial condition. However, the general fund budget does not include an interest payment of $56,708 due on a bond …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-municipal-audits-1Frewsburg Central School District – Internal Controls Over Selected Financial Activities (2013M-327)
… the establishment, use and maintenance of reserve funds and could not demonstrate the reasonableness of reserve … balances. As a result, two of the District’s reserve funds had balances that totaled $3.19 million in excess of … authorized purposes, and three of the District’s reserve funds had balances that totaled $1 million that were not …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/frewsburg-central-school-district-internal-controls-over-selectedReporting Member Contributions – Enhanced Reporting
… file upload process using transaction 3, or through manual reporting . Member contributions are calculated on each … 2013 and is not retroactive.) If you have questions about reporting contributions, use our help desk form (select “Monthly Employer Reporting” from the dropdown). Rev. 10/23 …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/reporting-member-contributionsTown of Oyster Bay – Financial Condition and Selected Financial Operations (2013M-54)
… 31, 2011. Background The Town of Oyster Bay is located in Nassau County and serves approximately 293,000 residents. … and six Board members. The cost of Town activities in 2012 were approximately $313 million. Key Findings The … of 2011. The SWDD fund deficit increased to $11.9 million in 2012. The Garbage Collection Districts (GCD) fund …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-oyster-bay-financial-condition-and-selected-financial-operations-2013m-54Village of Pulaski – Selected Village Operations (2013M-142)
… reserve, claims, annual audits and information technology for the period June 1, 2011, to January 31, 2013. Background The Village of Pulaski is located in Oswego County and has approximately 2,400 … system improvement reserve to pay for work associated with the River Street retaining wall project. However, …
https://www.osc.ny.gov/local-government/audits/village/2013/09/06/village-pulaski-selected-village-operations-2013m-142Village of Westbury – Purchasing, Claims Audit and Information Technology (2013M-301)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls over … as required by the Village’s procurement policy. The Board does not review claims for payment; instead, one Trustee is …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-westbury-purchasing-claims-audit-and-information-technology-2013m-301Disposal of Electronic Devices
… if electronic devices being surplused by the State University of New York at Albany (University at Albany) through the Office of General Services … the data from these devices. At the time of our audit, the University at Albany had 36 electronic devices ready for …
https://www.osc.ny.gov/state-agencies/audits/2013/09/04/disposal-electronic-devicesChild Care Licensing and Inspection
… Purpose To determine if the Office of Children and Family Services’ (Office) child care licensing and inspection activities ensure licensed and registered … To determine if the Office of Children and Family Services Office child care licensing and inspection activities ensure …
https://www.osc.ny.gov/state-agencies/audits/2014/08/14/child-care-licensing-and-inspectionCity of Yonkers – Budget Review (B17-6-11)
… events. With the 2017-18 budget, the City will have exhausted 93.21 percent of its taxing authority and the …
https://www.osc.ny.gov/local-government/audits/city/2017/07/07/city-yonkers-budget-review-b17-6-11Town of LeRay – Justice Court (S9-14-5)
… moneys on behalf of the Court for the period January 1, 2012 through February 28, 2014. Background The Town covers … violations reported to the Department of Motor Vehicles (DMV) are not up-to-date. The Court does not reconcile monthly DMV reports with current Court caseload activity and, …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-leray-justice-court-s9-14-5Oracle Charter School – School Building Acquisition and Leave Accrual Records (2013M-290)
… approximately $4.7 million. Key Findings The Board did not demonstrate that it used an appropriate process to ensure … building site at a reasonable cost. School officials did not document that the Board performed an appropriate cost … to save approximately $136,000. The business office did not maintain accurate and supported leave accrual records for …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/oracle-charter-school-school-building-acquisition-and-leave-accrualSelected Aspects of the Motor Carrier Safety Assistance Program
… Purpose To determine whether the Department of Transportation (Department) is taking appropriate actions … The Program's goal is to reduce the number and severity of crashes, fatalities, and injuries involving commercial motor vehicles. Roadside inspections of commercial vehicles are a primary part of the Department's …
https://www.osc.ny.gov/state-agencies/audits/2014/01/22/selected-aspects-motor-carrier-safety-assistance-programCancellation Confirmation
… test …
https://www.osc.ny.gov/common-retirement-fund/emerging-manager/cancellation-confirmationClaims Auditing – Improving the Effectiveness of Your Claims Auditing Process
… and deliberate examination to determine that the claim is a legal obligation and a proper charge against the local … and documentation so that the auditing body or official is supplied with sufficient information to make that … auditing claims, the following questions should be asked: Is the claim for a valid and legal purpose? First and …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/claims-auditingExamination of Travel Expenses
… continued to improperly designate the employee’s official station in calendar years 2015, 2016 and 2017. Background As … travel between an employee’s residence and official station is considered commuting and is not reimbursable. The official station of every employee is designated by the head of the …
https://www.osc.ny.gov/state-agencies/audits/2018/07/26/examination-travel-expensesVendor File Advisory No. 9
… Subject: Updating the Vendor Classification section to include the established … Updating the Vendor Classification section to include the established …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/9-vendor-classifications-updateEDSS - Procurement Record Help
… What information does BOC require for my Procurement Record? … Limited Funding, Other. What information am I required to enter to create a new Procurement Record or to …
https://www.osc.ny.gov/state-agencies/contracts/edss-procurement-record-helpState Agencies Bulletin No. 1869
… between an employee’s home address and New York City (NYC) taxation. Affected Employees Employees who are Active, … Without Pay and whose home address does not match their NYC taxation are affected. Background New York State … Control-D report has three sections: Home Address not NYC but Local Tax Data is NYC Resident Home Address not NYC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1869-new-control-d-report-employees-new-york-city-residency-tax-dataOpinion 90-40
… discussed in the opinion. VILLAGE MAYOR -- Deputy (right to vote as trustee and deputy mayor) PUBLIC MEETINGS AND … -- Voting Procedure (right of village deputy mayor to vote as deputy and as trustee) VILLAGE LAW, §4-400(1)(a): … deputy mayor during the absence or inability of the mayor to attend a meeting of the board of trustees, may cast two …
https://www.osc.ny.gov/legal-opinions/opinion-90-40