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Opinion 94-9
… Construction Law, §60-a as official newspapers and to pay such publications for their services. Therefore, it is …
https://www.osc.ny.gov/legal-opinions/opinion-94-9Opinion 90-60
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-90-60Opinion 88-14
… AND LOST PROPERTY -- County Sheriff (disposition of unclaimed county prisoners' property) MUNICIPAL FUNDS -- … of abandoned property to) STATUTE OF LIMITATIONS -- Unclaimed Funds (county prisoners) ABANDONED PROPERTY LAW, … (see SCPA, §1219) who has neglected to collect all of the assets of the deceased, a question may arise as to whether …
https://www.osc.ny.gov/legal-opinions/opinion-88-14Opinion 89-28
… opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no …
https://www.osc.ny.gov/legal-opinions/opinion-89-28West Nyack Fire District – Claims Processing (2014M-259)
… Key Recommendations Audit all claims and ensure that each claim includes an itemized invoice with enough detail to indicate that the claim was an actual and necessary District expense. Ensure …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/17/west-nyack-fire-district-claims-processing-2014m-259Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … of Fultonville , Town of Livonia and the Seymour Public Library District . “In today’s fiscal climate, budget … Village of Fultonville – Claims Auditing (Montgomery County) Except for minor discrepancies, auditors found that …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-auditsAccounts Payable Advisory No. 5
… to vendors. Improper preparation of vouchers payable for USPS and related postal services may delay payment crediting. For information on how to process payments to the USPS and … the GFO , Chapter XII, Section 6.Z - Processing Payments for the USPS and Related Postal Services . Please note there …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/5-complex-entity-payments-postageCaledonia Joint Fire District – Internal Controls Over Financial Operations (2013M-350)
… our audit was to assess the District’s internal controls for the period January 1, 2012 through October 16, 2013. … to the Board’s audit which are not statutorily authorized for payment in advance of audit. The Board did not use the … the required comparisons to prior years, the detail for non-property tax revenue estimates, or estimated fund …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/caledonia-joint-fire-district-internal-controls-over-financial-operationsSt. Lawrence County – Financial Condition (2016M-173)
… our audit was to review the County’s financial condition for the period January 1, 2014 through September 30, 2015. … 15-member Board of Legislators. Budgeted appropriations for 2015 totaled approximately $226 million. Key Findings The … financial and capital plans to provide a framework for preparing future budgets and managing the financing of …
https://www.osc.ny.gov/local-government/audits/county/2016/06/24/st-lawrence-county-financial-condition-2016m-173Rockland County Department of Social Services – Service Contracts (2014M-368)
… controls over agreements with contracted service providers for the period January 1, 2013 through August 12, 2014. … The County’s Department of Social Services is responsible for providing temporary help to eligible individuals and … service and financial needs. The Department’s budget for 2014, not including amounts budgeted for Medicaid, …
https://www.osc.ny.gov/local-government/audits/county/2015/06/12/rockland-county-department-social-services-service-contracts-2014m-368Delaware County – Third-Party Contractual Services (2014M-287)
… audit was to review the County’s policies and procedures for contracting with third-party service providers for the period January 1, 2013 through June 9, 2014. … that is composed of 19 members. Budgeted appropriations for 2014 totaled approximately $129.6 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/county/2015/03/06/delaware-county-third-party-contractual-services-2014m-287Delaware County – Vehicle Usage and Disposal (2014M-258)
… the controls over the County’s vehicle fleet operations for the period January 1, 2013 through August 15, 2014. … 19-member Board of Supervisors. Budgeted appropriations for 2014 were approximately $129.6 million. Key Findings … policy specifies that each department head is responsible for establishing written procedures for the assignment of …
https://www.osc.ny.gov/local-government/audits/county/2015/04/24/delaware-county-vehicle-usage-and-disposal-2014m-258Town of Tonawanda – Recreation Fees (2017M-133)
… was to review the Recreation Department’s cash receipts for the period January 1, 2016 through April 18, 2017. … five-member Town Board. Operating budget appropriations for 2017 total approximately $101 million. Key Findings The … to ensure that cash receipts were properly accounted for, recorded accurately or deposited in a timely fashion. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-tonawanda-recreation-fees-2017m-133Herkimer County – Sales Tax Distributions and Bank Reconciliations (2017M-178)
… and County Clerk properly performed bank reconciliations for the period January 1, 2016 through January 31, 2017. … Legislature. General fund budgeted appropriations for 2017 totaled approximately $99 million. Key Findings The … The Clerk did not properly reconcile a County bank account for the Department of Motor Vehicles (DMV), resulting in an …
https://www.osc.ny.gov/local-government/audits/county/2017/12/15/herkimer-county-sales-tax-distributions-and-bank-reconciliations-2017m-178Town of Waterloo – Board Oversight (2017M-110)
… adequate oversight of the Town’s financial affairs for the period January 1, 2015 through November 3, 2016. … an elected five-member Town Board. Budgeted appropriations for all Town funds were approximately $2.4 million for 2016. Key Findings The Board has not established adequate …
https://www.osc.ny.gov/local-government/audits/town/2017/12/01/town-waterloo-board-oversight-2017m-110Peru Central School District – Extra-Classroom Activity Funds (2017M-69)
… for signature only after receiving signed payment order forms that contain adequate supporting documentation. Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/peru-central-school-district-extra-classroom-activity-funds-2017m-69Patchogue-Medford Union Free School District – Leave Accruals (2016M-236)
… was to determine if leave accrual records were accurate for the period July 1, 2014 through April 30, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $173 … the type of records to be maintained or guidelines for using, approving, recording and reviewing leave accruals. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/patchogue-medford-union-free-school-district-leave-accruals-2016m-236Wilson Central School District – Reserves and Fuel Accountability (2016M-44)
… the District’s reserves and accountability over fuel used for student transportation for the period July 1, 2011 through December 22, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $24.9 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/wilson-central-school-district-reserves-and-fuel-accountability-2016m-44Monroe 2-Orleans Board of Cooperative Educational Services – Software Management (2015M-56)
… Educational Services’ (BOCES) software management for the period July 1, 2013 through March 4, 2015. Background … BOCES’ component school districts. Budgeted appropriations for information technology for the 2014-15 fiscal year totaled approximately $8.56 …
https://www.osc.ny.gov/local-government/audits/boces/2015/09/04/monroe-2-orleans-board-cooperative-educational-services-software-management-2015mHoosic Valley Central School District – Financial Management (2014M-6)
… audit was to review the District’s financial operations for the period July 1, 2011 through August 31, 2013. … seven-member Board of Education. District expenditures for the 2012-13 fiscal year were approximately $18.9 million and budgeted appropriations for the 2013-14 fiscal year are approximately $20.2 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/hoosic-valley-central-school-district-financial-management-2014m-6