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Village of Hoosick Falls – Internal Controls Over Selected Operations (2013M-1)
… Purpose of Audit The purpose of our audit was to review the Village’s financial and information technology (IT) operations for the period June 1, 2010, to May 31, 2012. Background The …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-hoosick-falls-internal-controls-over-selected-operations-2013m-1Best Practices – Information Technology Contingency Planning
… There are several steps entities can take to improve their ability to quickly restore electronic … There are several steps entities can take to improve their ability to quickly restore electronic …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/best-practices-0State Comptroller DiNapoli Releases Municipal Audits
… Inadequate budgetary practices resulted in the highway fund balance declining from $58,241 on January 1, 2017 to $5,714 as of December 31, 2019.The highway fund’s appropriations were overspent three consecutive years … (Tioga County) Auditors found control weaknesses in the community hall rental process. Documentation of compliance …
https://www.osc.ny.gov/press/releases/2020/05/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 266
… Purpose To explain the General Checking Account bank change from Key Bank to Fleet Bank Affected Employees All employees who … To explain the General Checking Account bank change from Key Bank to Fleet Bank …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/266-bank-account-change-new-york-state-employee-payroll-checksMonterey Fire Company, Inc. – Misappropriation of Funds (2013M-17)
… Purpose of Audit The purpose of our audit was to evaluate the Company’s financial operations for the period January 1, 2007, to July 31, 2012. Background … The purpose of our audit was to evaluate the Companys …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/03/27/monterey-fire-company-inc-misappropriation-funds-2013m-17Forms
… and sending them through the mail—save time and sign in to Retirement Online . You’ll get instant access to your … retirement account information and a convenient, secure way to conduct business with NYSLRS. When you use Retirement … your current NYSLRS membership out of ERS or PFRS, to another public retirement system in New York State. Certain …
https://www.osc.ny.gov/retirement/formsCity of Olean – Budget Review (B17-1-3)
… reasonable, and whether the City took appropriate action on our recommendations in the budget review letter issued in …
https://www.osc.ny.gov/local-government/audits/city/2017/03/17/city-olean-budget-review-b17-1-3State Comptroller DiNapoli Releases Municipal Audits
… City of Troy and the West Ghent Volunteer Fire Company . "In today's fiscal climate, budget transparency and … that the significant revenue and expenditure projections in the tentative budget were reasonable and the town's 2018 … or services that may not be for valid authority purposes. In addition, the account clerk is authorized to use their …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-municipal-auditsOpinion 95-30
… (of moneys raised by taxes and gifts) GENERAL MUNICIPAL LAW, §11; EDUCATION LAW, §§226, 255; ESTATES, POWERS AND TRUSTS LAW, §§11-2.2 and 11-2.3: Moneys held in the custody of the …
https://www.osc.ny.gov/legal-opinions/opinion-95-30Vendor File Advisory No. 7
… to Supplier registration and forms and Supplier Self-Serve Portal coinciding with the 2017 SFS Updates Reference : Guide … These changes include updates to the Vendor Self-Service Portal, vendor registration process, and vendor forms. Vendor Self-Service Portal - Winter Update Vendors will be able to enroll …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/7-supplier-updatesOpinion 90-17
… of surplus moneys) TOWN LAW, §185(1): Absent a provision to the contrary in a special act of the state legislature, … a dissolved fire district has been paid must be credited to the taxable real property located in such district in the … next succeeding assessment of town taxes. This is in reply to your inquiry relating to the use of surplus moneys of a …
https://www.osc.ny.gov/legal-opinions/opinion-90-17Medicaid Program – Medicaid Payments Made Pursuant to Medicare Part C
… Purpose To determine if Medicaid made excessive payments for Medicare … in Medicare. Such recipients are commonly referred to as "dual-eligibles." In 1997, Congress established … whom they reimburse directly for services provided to enrollees. For dual-eligible persons, plan providers bill …
https://www.osc.ny.gov/state-agencies/audits/2014/05/09/medicaid-program-medicaid-payments-made-pursuant-medicare-part-cCity of Long Beach – Budget Review (B18-7-5)
… proposed budget includes a tax levy of $41,358,266, which does not comply with the tax levy limit because it is …
https://www.osc.ny.gov/local-government/audits/city/2018/05/08/city-long-beach-budget-review-b18-7-5CUNY Bulletin No. CU-415
… Purpose To advise agencies of the new Bargaining Unit and Benefit … eligible EOC Hourly employees currently assigned to Bargaining Unit CC. OSC Actions The new Bargaining Unit CD … positions associated with the job codes listed below to reflect the change in bargaining unit from CC to CD …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-415-establishment-new-bargaining-unit-and-new-benefit-programVillage of Sinclairville – Water Operations (2014M-362)
… Board did not establish policies for the enforcement of unpaid water bills or ensure that all overdue water bills … use. Develop and adopt policies for the enforcement of unpaid water bills and routinely monitor water bills, collections and the annual relevy of unpaid water bills to ensure the Clerk-Treasurer is acting in …
https://www.osc.ny.gov/local-government/audits/village/2015/04/24/village-sinclairville-water-operations-2014m-362Optional Service Credit Purchase Payments – Enhanced Reporting
… If members choose to purchase credit for additional previous public service, they have the option to pay the required contributions, plus interest (if applicable), through: A single lump sum payment; … NYSLRS members may buy back past service If they buy it through payroll deductions Retirement Online …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/optional-service-credit-purchase-paymentsTown of Stanford – Financial Condition (2013M-225)
… 31, 2013. Background The Town of Stanford is located in Dutchess County and has population of approximately 3,800. … At the end of 2010, the Town had $2.7 million in unexpended surplus fund balance, which was more than … budgets that include the Town’s actual needs based on historical trends or other identified needs. Develop a …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-stanford-financial-condition-2013m-225State Comptroller DiNapoli Releases School Audits
… also did not disable 72 unneeded network accounts in a timely manner. Officials also did not monitor compliance … Auditors examined all 31 enabled network user accounts on the district office domain controller. Six unneeded … were found with unneeded administrative permissions. In addition, district officials did not provide formalized IT …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-auditsHampton Bays Union Free School District – Claims Processing (2013M-333)
… The Hampton Bays Union Free School District is located in the Town of Southampton, Suffolk County. The District is … claims processing function that ensure claims are audited in a timely manner and are properly supported. Even though … vendor. For example, the District paid a vendor $17,960 on September 7, 2012, for special education services; the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/27/hampton-bays-union-free-school-district-claims-processing-2013m-333Village of Cedarhurst – Transparency of Fiscal Activities (S9-24-19)
… complete report – pdf] Audit Objective Determine whether the Village of Cedarhurst (Village) Board of Trustees (Board): Conducted an annual audit of the Village Chief Fiscal Officer’s (CFO) financial records and reports, Filed the required Annual Financial Report (AFR) with the Office of …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-cedarhurst-transparency-fiscal-activities-s9-24-19