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Fonda-Fultonville Central School District – Payroll (2015M-118)
… District officials did not review the direct deposit upload document or compare this document with the certified … are submitted for certification. Review the direct deposit upload document each pay period and forward it to the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/fonda-fultonville-central-school-district-payroll-2015m-118Village of Owego – Clerk-Treasurer’s Office and Parking Tickets (2015M-30)
… The Justices and the Board did not ensure that parking tickets were collected, recorded and deposited in an accurate manner, and unpaid tickets issued during out audit period remained outstanding … provide for increased oversight. Account for all parking tickets and implement policies and procedures for the …
https://www.osc.ny.gov/local-government/audits/village/2015/05/29/village-owego-clerk-treasurers-office-and-parking-tickets-2015m-30Cortland Enlarged City School District – Oversight of Financial Operations (2012M-230)
… Business Services provided adequate fiscal oversight over District financial operations for the period June 1, 2011, to July 9, 2012. Background The Cortland City School District is located in the City of Cortland and five towns in Cortland County. The District is governed by the Board of Education, which …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/01/cortland-enlarged-city-school-district-oversight-financial-operationsCohoes Public Library – Governance and Operations (2015M-259)
… and the City code pertaining to the Library. The Treasurer does not submit complete and adequate monthly financial reports to the Board. The Board does not audit and approve claims prior to them being …
https://www.osc.ny.gov/local-government/audits/library/2016/04/01/cohoes-public-library-governance-and-operations-2015m-259Cohoes Housing Authority – Internal Controls Over Payroll (2013M-373)
… Purpose of Audit The purpose of our audit was to assess the Authority’s payroll process for the period … City of Cohoes (City) in Albany County and was established to provide low-rent housing for qualified individuals. The … of the Authority’s financial affairs. Key Findings Due to limited staffing at the Authority, there was no …
https://www.osc.ny.gov/local-government/audits/city/2014/03/07/cohoes-housing-authority-internal-controls-over-payroll-2013m-373Plattsburgh Public Library – Circulation Desk Cash Receipts (2015M-8)
… examine the Library’s internal controls over circulation desk cash receipts for the period of January 1, 2013 through … related to collecting cash receipts at the circulation desk, the procedures were insufficient. Procedures did not … and remitting cash receipts received at the circulation desk. Ensure that on a daily basis two employees count the …
https://www.osc.ny.gov/local-government/audits/library/2015/04/03/plattsburgh-public-library-circulation-desk-cash-receipts-2015m-8Town of New Albion – Justice Court Operations (2014M-161)
… January 1, 2011 through April 2, 2014. Background The Town of New Albion (Town) is located in Cattaraugus County and has a population … Town Board (Board) comprising a Town Supervisor and four council members. For the 2014 fiscal year, budgeted …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/29/town-new-albion-justice-court-operations-2014m-161Sagaponack Common School District - Fund Balance Management (2018M-53)
… are necessary and reasonable, and use excess amounts in a manner that benefits residents. The results of our audit … with District officials and their comments, which appear in Appendix A, have been considered in preparing this report. District officials generally agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/13/sagaponack-common-school-district-fund-balance-management-2018m-53State Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Fayetteville-Manlius Central School District – Professional Services (Madison County and … accordance with the terms of the agreements. Tioga Central School District – Cash Management (Tioga County) Interest …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-audits-1Comptroller DiNapoli Releases School District Audits
… School District – Fixed Assets (2019M-103) The district does not have a comprehensive policy for identifying and recording fixed … and use a competitive request for proposal (RFP) process when contracting for the annual audit. Auditors also found …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-audits-1State Comptroller DiNapoli Releases School District Audits
… by approximately $44,000. District officials were unable to properly monitor out-of-district tuition billings or … obtain or retain adequate support documentation. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-auditsOverview – Divorce and Your Benefits
… the Participant (NYSLRS member) and their ex-spouse when the marriage ends. Retirement benefits could be affected … NYSLRS pensions are considered marital property and may be divided when a marriage ends …
https://www.osc.ny.gov/retirement/members/divorce/overviewComptroller DiNapoli Releases Municipal Audits
… of Villenova and the Westmere Fire District . “In today’s fiscal climate, budget transparency and accountability for … surplus fund balance equivalent to an entire year’s budget. Also, the library does not have formal policies or … did not have specific criteria to document how they arrived at their decisions when approving or denying …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-audits-2Opinion 92-51
… proposed expenditures outlined in your letter. As is the case with IDA members and officers, there is no statutory …
https://www.osc.ny.gov/legal-opinions/opinion-92-51Opinion 98-15
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … 269 app den 76 NY2d 714, 564 NYS2d 718. In that case, the court held that the specific provisions of Public Housing … 10, 1998 Daniel Pozin, Esq., Attorney at Law Town of New Castle …
https://www.osc.ny.gov/legal-opinions/opinion-98-15DiNapoli Issues Report on Public-Private Partnerships
… cost taxpayers in other states.” Although P3 agreements can cover almost any type of public service or activity, the … tend to be higher for the private sector, the agreements can be attractive because they may lead to more competition, … and difficult to correct, and inadequate analysis can lead to undervaluing public assets. To protect taxpayers, …
https://www.osc.ny.gov/press/releases/2013/06/dinapoli-issues-report-public-private-partnershipsState Agencies Bulletin No. 2369
… and exchange requests through PayServ. These requests are then reviewed and approved or denied by OSC. As a result of changes to how these requests are processed, stop payment requests can no longer be … has been confirmed by the bank, replacement payroll checks are processed daily through the Statewide Financial System …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2369-request-stop-payment-replacement-reversal-or-exchange-new-york-stateCUNY Bulletin No. CU-869
… is to provide agency instructions for processing the CUNY 2026 increase to the 10-Year Longevity Differential for NYSNA employees. Affected … the 10-Year Longevity Differential has been authorized for 2026. Effective Dates: The increase to the 10-Year Longevity …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-869-cuny-2026-increase-10-year-longevity-differential-ldn-newState Comptroller DiNapoli Releases Municipal Audits
… board has not developed a long-term financial or capital plan, including a plan for reserves, or require a cash flow analysis. The board … to adequately monitor operations, and did not file the required reports with the appropriate agencies. Orange County …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-municipal-auditsOpinion 96-19
… FIRE DISTRICTS -- Powers and Duties (joint purchase with town of real property and construction of building for use as town hall and fire station) MUNICIPAL COOPERATION -- Capital … (joint construction of a building to be used as town hall and fire station) -- Real Property (joint …
https://www.osc.ny.gov/legal-opinions/opinion-96-19