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Upper Jay Volunteer Fire Department – Financial Activities (2023M-30)
… could occur. The Treasurer did not properly record all financial transactions in the accounting records or … monthly and independently reviewed and approved. Ensure all collections are supported by adequate documentation and as required by the bylaws, review and approve all bills before payment. Department officials generally …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/05/26/upper-jay-volunteer-fire-department-financial-activities-2023mVillage of Bainbridge – Financial Operations (2014M-227)
… accounting and should prepare and provide the Board with complete and accurate financial records and adequate …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-bainbridge-financial-operations-2014m-227DiNapoli: Audit Recommends Better Protections for Child Performers
… The state Department of Labor is falling short in enforcing New York’s laws to protect child performers, according to an audit released today by New … requirements to set aside some of the children’s earnings in a trust. "New York needs to do more to protect child …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-audit-recommends-better-protections-child-performersErie 1 Board of Cooperative Educational Services – Part-Time Temporary Employee Payroll (2022M-167)
… were approved by the Board after the employee began work. Properly monitor hours worked by PTEs . Two PTEs … timesheets to support hours worked. BOCES officials agreed with our findings and recommendations and indicated they have …
https://www.osc.ny.gov/local-government/audits/boces/2023/03/17/erie-1-board-cooperative-educational-services-part-time-temporary-employee-payrollWest Webster Volunteer Firemen’s Association, Inc. – Cash Disbursements (2023M-10)
… audit west webster volunteer fire cash disbursements …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/06/02/west-webster-volunteer-firemens-association-inc-cashFishers Fire District – Financial Condition (2021M-128)
… the impression the District needed to increase real property taxes and override the 2018 and 2020 tax caps to close projected budget gaps. As a result, more real property taxes were levied than needed to fund operations. As …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/29/fishers-fire-district-financial-condition-2021m-128Southern Tier East Regional Planning Development Board – Board Oversight (2017M-165)
… provided proper oversight over the funding received by STE for the period January 1, 2016 through February 10, 2017. … by an inter-municipal agreement between eight counties. STE is governed by a Regional Board appointed by the respective county boards. STE’s 2017 appropriations totaled approximately $1 million. …
https://www.osc.ny.gov/local-government/audits/county/2018/04/06/southern-tier-east-regional-planning-development-board-board-oversight-2017m-165Pennellville Volunteer Fireman’s Association, Inc. – Financial Operations (2015M-144)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the … Inc. is a not-for-profit corporation located in the Town of Schroeppel, Oswego County. The District, which contracts …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/11/16/pennellville-volunteer-firemans-association-inc-financial-operations-2015mOpinion 93-24
… Volunteer Firefighters' Benefit Law, §5[1]; 1992 Opns St Comp No. 92-41, p 105; 1986 Opns St Comp No. 86-34, p 55). In furtherance of these purposes, … implied therefrom (Town Law, §176[21]; 1992 Opns St Comp Nos. 92-4, p 9 and 92-41, supra ; see also 1982 Opns …
https://www.osc.ny.gov/legal-opinions/opinion-93-24Village of Riverside – Treasurer’s Misappropriation of Funds (2013M-349)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s financial operations for the period of August 1, 2008 through September 27, 2013. Background The … Village of Riverside Treasurers Misappropriation of Funds 2013M349 …
https://www.osc.ny.gov/local-government/audits/village/2014/04/08/village-riverside-treasurers-misappropriation-funds-2013m-349DiNapoli: State's Pandemic Response to Nursing Homes Hindered by Ill-Prepared State Agency
… Comptroller Thomas P. DiNapoli found. DiNapoli said that a persistent lack of funding for public health over the last … auditors have taken issue with the department for setting minimum standards for compliance and setting a low … that arose during the pandemic and delays in setting up infectious disease control procedures at health …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-states-pandemic-response-nursing-homes-hindered-ill-prepared-state-agencyState Agencies Bulletin No. 1873
… in Bargaining Unit 06 or Bargaining Unit 46 who meet the eligibility criteria are affected. Background The Governor’s … Administration Pay Period 17L, paychecks dated 12/09/2020. Eligibility Criteria Employees in Bargaining Unit 06 or Bargaining Unit 46 on the eligibility date (pay period end date of the period including …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1873-2020-uniform-cleaning-and-maintenance-allowance-employees-designatedState Comptroller DiNapoli Releases Municipal Audits
… P DiNapoli announced today the following audits have been issued …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-municipal-auditsVillage of Sinclairville – Water Operations (2014M-362)
… for the enforcement of unpaid water bills or ensure that all overdue water bills were relevied on the property tax …
https://www.osc.ny.gov/local-government/audits/village/2015/04/24/village-sinclairville-water-operations-2014m-362Hughsonville Fire Company – Financial Activities (2014M-201)
… receipts. Establish internal controls to ensure all fund-raising moneys collected are properly recorded and … that needs to accompany a purchase to ensure that all disbursements are supported with documentation and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/02/hughsonville-fire-company-financial-activities-2014m-201Opinion 98-14
… law, supersede these budget estimate requirements. You ask whether the annual budget estimate submitted by a town … You ask whether the annual budget estimate submitted by a town …
https://www.osc.ny.gov/legal-opinions/opinion-98-14DiNapoli: North Shore Leads Staten Island's Growth
… The North Shore, for many the gateway to Staten Island, has led the borough in population … The North Shore for many the gateway to Staten Island …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-north-shore-leads-staten-islands-growthDiNapoli: Special Education Providers Shortchanging Special Needs Children
… and personal expenses such as personal laundry and phone service costs. DiNapoli noted that the audits of four … Fifteen audits found pay bonuses that violated SED rules. Nineteen audits found payroll records were not …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-special-education-providers-shortchanging-special-needs-childrenEssential Policy Elements – Travel and Conference Expense Management
… such as hotel room charges, mileage allowances, taxi and rental car expenses, and expenses for meals or a per … that employees may be personally responsible for improper costs incurred and an explanation of how these costs will be recovered, if necessary. Descriptions of the …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/essential-policy-elementsMamaroneck Union Free School District - Extra-Classroom Activities (2018M-95)
… Mamaroneck Union Free School District ExtraClassroom Activities 2018M95 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/28/mamaroneck-union-free-school-district-extra-classroom-activities-2018m-95