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Town of Shelby – Supervisor’s Financial Responsibilities (2021M-121)
… received. Ensure annual financial reports were filed on time. The 2017, 2018 and 2019 annual financial reports were filed from 106 to 194 days late. In addition, each year the CPA firm hired to conduct the … deficiencies. Key Recommendations Resolve discrepancies in the accounting records. The Supervisor should attend and …
https://www.osc.ny.gov/local-government/audits/town/2021/12/03/town-shelby-supervisors-financial-responsibilities-2021m-121Town of Boylston – Procurement (2021M-56)
… totaling $154,248. While the Board is required by New York State General Municipal Law (GML) to review the Town’s …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-boylston-procurement-2021m-56Monroe County Airport Authority – Board Oversight of County Chargebacks and Professional Services (2019M-226)
… chargebacks and paid $128,603 for non-Authority costs in 2018. The Board did not adopt clear professional service … and recommendations. Appendix B includes our comments on issues raised in the Authority’s response (Appendix A). … Determine whether …
https://www.osc.ny.gov/local-government/audits/county/2021/11/24/monroe-county-airport-authority-board-oversight-county-chargebacks-andWashington County Local Development Corporation – Revolving Loan Program (2021M-57)
… provided adequate approval and oversight of the revolving loan program. Key Findings Corporation officials did not … provide adequate approval and oversight of the revolving loan program: Six of the 11 loans reviewed were approved and paid but lacked required documentation of a commercial loan denial letter. The Director did not adequately follow up …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/07/30/washington-county-local-development-corporation-revolvingGenesee Community Charter School Non-Payroll Disbursements (2020M-34)
… did not monitor for contract compliance, which resulted in apparent overpayments of $2,180. Key Recommendations … corrective action. Appendix B includes our comments on issues raised in the School’s response. … Determine whether School …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/07/24/genesee-community-charter-school-non-payroll-disbursements-2020m-34New York Mills Union Free School District – Procurement (2020M-79)
… the purchasing program and ensure purchases are made in compliance with the District’s policy. Periodically issue … corrective action. Appendix B includes our comment on issues raised in the District’s response letter. … Determine whether …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/new-york-mills-union-free-school-district-procurement-2020m-79Town of Exeter – Records and Reports (2015M-23)
… 4, 2014. Background The Town of Exeter is located in Otsego County and has a population of approximately 990. … records during our audit period because it relied solely on its trust of the Supervisor. Key Recommendations Ensure … reports and tax levy limit calculations to our Office in a timely manner. Conduct a comprehensive annual audit of …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-exeter-records-and-reports-2015m-23Deer Park Union Free School District – Fuel and Vehicle Inventory (2023M-152)
… and promptly remove vehicles from insurance resulting in $17,237 of unnecessary insurance costs. Review fuel reports to identify discrepancies in fuel usage. We found 44,976 gallons of fuel was dispensed … take corrective action. Appendix B includes our comment on the District’s response to the report. … Determine …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/deer-park-union-free-school-district-fuel-and-vehicle-inventory-2023m-152Minisink Valley Central School District – Medicaid Reimbursements (2022M-80)
… any eligible claims for reimbursement. Except as specified in Appendix B, District officials agreed with our … begun corrective action. Appendix C includes our comment on an issue raised in the District’s response. … Determine whether the Minisink …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/minisink-valley-central-school-district-medicaid-reimbursements-2022m-80Lindenhurst Union Free School District – Collections (2024M-24)
… and educational programs and determined that: In-person collections totaling $130,568 were not recorded in a collection log. Employees made 25 deposits totaling … after District programs recorded receipts on a transmittal form. Treasurer reports were presented to the Board between …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/19/lindenhurst-union-free-school-district-collections-2024m-24Cheektowaga-Sloan Union Free School District – Claims Auditing (2024M-76)
… including claims that were not properly supported or in compliance with the District’s procurement policy, were … corrective action. Appendix B includes our comments on issues raised in the District’s response. … Determine whether …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cheektowaga-sloan-union-free-school-district-claims-auditing-2024m-76LGAC - Archive of Prior Meetings
… Advisor Rule Letter Prior Meetings Archive There were public meetings of the Finance Committee and Board of … Notice Board of Directors Meeting Notice Agenda There were public meetings of the Finance Committee and Board of … Notice Board of Directors Meeting Notice Agenda There were public meetings of the Audit Committee and Board of Directors …
https://www.osc.ny.gov/debt/lgac/archive-prior-meetingsXVI.3.F Public Benefit Corporations – XVI. Financial Reporting
… A majority of the Authority's revenues are derived from user charges and the State Commissioner of … The financial data for these organizations comes from the combined totals of the discretely presented … in accordance with GASB. These combined totals are derived from each entity’s individual June 30 fiscal year-end …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3f-public-benefit-corporationsState Comptroller DiNapoli Releases Municipal & School Audits
… Union Free School District – Nonstudent Network User Account Controls (Nassau County) District officials did not … addressing key network user access controls, such as user account management, password security and user account controls, or disable 60 of the district’s enabled …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-audits-0Payroll Improvement Project Bulletin No. PIP-018
… Purpose The purpose of this bulletin is to inform agencies of the purpose and functionality of the … are reset at the beginning of each limit period. V Codes do not add to the employees’ gross earnings or taxable gross … on paystubs or in New York State Payroll Online. Agencies do not need to take action for contributions to be tracked or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-018-new-additional-pay-earns-codes-v-codes-payservState Comptroller DiNapoli Releases School Audits
… his office completed audits of the Freeport Union Free School District , Island Trees Union Free School District , … that did not comply with the 4 percent statutory limit for the past three fiscal years. When adding back unused …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-audits-0Update Vendor Information and Access
… those users to access your vendor’s information. Add or Update Locations We added a new feature in the Vendor Portal … record called “Albany” and include the bank account for direct deposit, and an email address for purchase orders specific to …
https://www.osc.ny.gov/state-vendors/portal/update-vendor-information-and-accessSUNY Bulletin No. SU-314
… rates for employees in certain titles represented by PEF or CSEA working at a SUNY University Hospital. Affected … Services Unit (BU03), Institutional Services Unit (BU04), or Professional, Scientific, and Technical Services Unit … continue using either Earnings Code OTO – OT Override or Earnings Code CVO – Covid-19 OT Override for overtime …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-314-pilot-program-establishing-temporary-overtime-ratesOpinion 89-65
… for additional legal services) TOWN LAW, §§20(2)(a), 27(1); GENERAL MUNICIPAL LAW, §§801, 802(1)(b): A town attorney would have a prohibited interest in a … which has established the office of town attorney to fix a salary for that office. Town Law, §27(1) states that …
https://www.osc.ny.gov/legal-opinions/opinion-89-65Opinion 88-15
… This opinion represents the views of the Office of the State Comptroller at the time it was … no exception for renewals of such contracts. Since you do not state whether any contracts with the agency pre-dated …
https://www.osc.ny.gov/legal-opinions/opinion-88-15