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Village of Hewlett Neck – Treasurer’s Duties (2022M-159)
… required by Village Law section 408. The Treasurer did not sign 69 of 179 checks we reviewed, totaling $101,937; … in Village Law for the Clerk and Board members to sign checks in the absence of the Treasurer, Deputy Treasurer …
https://www.osc.ny.gov/local-government/audits/village/2023/03/31/village-hewlett-neck-treasurers-duties-2022m-159Kenmore-Town of Tonawanda Union Free School District – Change Orders (2022M-41)
… - pdf] Audit Objective Determine whether the Kenmore-Town of Tonawanda Union Free School District (District) Board of Education (Board) and District officials properly managed capital project (Project) change orders. Key Findings The Board and District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-change-orders-2022m-41Rochester Land Bank Corporation – Monitoring Subcontractor Performance (2016M-373)
… of Audit The purpose of our audit was to review the Land Bank’s monitoring of the Subcontractor’s performance for the … 2014 through June 9, 2016. Background The Rochester Land Bank Corporation is a not-for-profit corporation created in … or redevelopment plans in the City of Rochester. The Land Bank, which is governed by a seven-member Board of Directors, …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/07/rochester-land-bank-corporation-monitoring-subcontractor-performanceTown of Cortlandville – Fuel Purchases (2012M-171)
… Town road within the 49 square-mile Town boundaries. The Highway Department is responsible for the maintenance and … obtaining competitive bids. This happened because the Highway Superintendent did not adhere to GML or the … policy when making fuel purchases. However, although the Highway Superintendent did not seek competition for the …
https://www.osc.ny.gov/local-government/audits/town/2013/01/13/town-cortlandville-fuel-purchases-2012m-171Buffalo Academy of Science Charter School – School Building Lease (2013M-138)
… and negotiating the related financial terms to obtain building space for school operations for the period July 1, … and evaluated available options before deciding to lease a building. The process used to select a firm to acquire and renovate a building on the Board’s behalf was not transparent, and we …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/buffalo-academy-science-charter-school-school-building-lease-2013m-138Town of Genesee Falls – Fiscal Stress (2013M-146)
… 2011, through May 7, 2013. Background The Town of Genesee Falls is located in Wyoming County and serves approximately … Town of Genesee Falls Fiscal Stress 2013M146 …
https://www.osc.ny.gov/local-government/audits/town/2013/06/12/town-genesee-falls-fiscal-stress-2013m-146State Comptroller DiNapoli Releases Municipal Audits
… ensure that certain credit card charges were supported, for appropriate purposes or paid timely. In addition, the … also incurred penalty charges totaling approximately $390 for late payments and $190 for interest. Hudson Housing Authority – Information …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-audits-1Town of Benson – Financial Condition (2013M-77)
… our audit was to evaluate the Town’s financial condition for the period January 1, 2010, through December 31, 2012. … The Town’s 2012 budgeted expenditures totaled $226,742 for the general fund and $222,402 for the highway fund. Key Finding The Board is not able to …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-benson-financial-condition-2013m-77DiNapoli: State Pension Fund Valued at $297.8 Billion at End of Third Quarter
… grow over the third quarter,” DiNapoli said. “Drops in the stock market, inflation, slower job growth and broader …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-state-pension-fund-valued-297-point-8-billion-end-third-quarterState Agencies Bulletin No. 1989
… The Memorandum of Agreement (MOA) between the State of New York, OPWDD, CSEA, PEF, NYSCOPBA, and Council 82 (C82) … regular rate of pay for employees in certain titles. The new overtime rate shall apply to all overtime earned during … agreement of the parties. The overtime factor used by the New York State Payroll System (PayServ) for affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1989-pilot-program-establishing-temporary-overtime-rate-employees-certainContract Advisory No. 7
… OSC for approval which contain special characters in the numbers (other than the two hyphens as identified above for … Procurement and Contract Management, Section 2.B –Contract Numbers Contract Advisory #6 – Correcting Vendor ID on a …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/7-special-characters-should-not-be-used-contract-and-stand-alone-purchase-orderState Comptroller DiNapoli Releases Audits
… Downstate Medical Center: Examination of Sunset LG Realty, LLC (2018-BSE03-02) Auditors found SUNY Downstate approved … State Education Department: Kinderwise Learning Associates LLC: Compliance with the Reimbursable Cost Manual (2018-S-21) …
https://www.osc.ny.gov/press/releases/2018/11/state-comptroller-dinapoli-releases-auditsCity of Long Beach – Budget Review (B18-7-5)
… Council adopted a resolution authorizing publication for hearing of a local law authorizing the City to override the …
https://www.osc.ny.gov/local-government/audits/city/2018/05/08/city-long-beach-budget-review-b18-7-5Montgomery County – Financial Condition (2013M-234)
… County operations. The 2013 budgeted appropriations in the general fund were approximately $80 million. Key … revenue, to finance recurring expenditures. Further, in two of the last three years, the County incurred operating … the financial condition of the general fund has diminished in recent years. As of December 31, 2012 the County reported …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/montgomery-county-financial-condition-2013m-234Operational Advisory No. 27
… Subject: Accounting Date Policy Change Confirmation Reference: Guide to Financial Operations … Section 2 - Obligation, Accounting and Budget Dates . This change in policy regarding the Accounting Date will enable … appropriate revisions to the GFO sections impacted by this change on April 1, 2017. Any questions or feedback on this …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/27-accounting-date-policy-change-confirmationComptroller DiNapoli Releases Municipal Audits
… did not bill for 614 incidents resulting in $417,600 of unbilled medical services and inaccurately billed 9 incidents …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases School Audits
… School District , Harpursville Central School District , Roosevelt Children’s Academy Charter School and South Colonie … maximum of 4 percent of the ensuing year’s budget. Roosevelt Children’s Academy Charter School – Selected … Free School District Harpursville Central School District Roosevelt Childrens Academy Charter School and South Colonie …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases School Audits
… School District and the Randolph Central School District. “In an era of limited resources and increased accountability, … and earning leave accruals to which they are entitled. In addition, district officials have not developed a … last three years, the district appropriated $941,081 more in unrestricted funds than needed because the district also …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-school-auditsFiremen’s Benevolent Association of the Village of Le Roy – Oversight of the Association’s Foreign Fire Insurance Tax Moneys (2014M-026)
… Purpose of Audit The purpose of our audit was to examine internal controls over the Association’s receipt and disbursement of the Foreign Fire Insurance tax for the period January 1, 2012 … Firemens Benevolent Association of the Village of Le Roy Oversight of the Associations Foreign …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/firemens-benevolent-association-village-le-roy-oversight-associationsLocation Service Providers
… whose longstanding view is that the rightful owners should claim their abandoned funds without charge, strongly … can also be submitted online by selecting ‘Upload Claim Documentation’ on the ‘Claiming Property’ dropdown menu … whose longstanding view is that the rightful owners should claim their abandoned funds without charge strongly …
https://www.osc.ny.gov/unclaimed-funds/resources/location-service-providers