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Town of Hartwick – Water District Operations (2017M-250)
… The Town of Hartwick is located in Otsego County and has a population of approximately 2,100. The Town is governed …
https://www.osc.ny.gov/local-government/audits/town/2018/05/04/town-hartwick-water-district-operations-2017m-250Three Village Central School District – Fuel Inventories (2015M-271)
… audit was to determine if the District properly accounted for fuel inventories for the period July 1, 2014 through July 31, 2015. Background … The Three Village Central School District is located in the Town of Brookhaven in Suffolk County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/three-village-central-school-district-fuel-inventories-2015m-271IX.12.M Journal Vouchers – IX. Federal Grants
… voucher payments are used to: Reimburse service-providing state agencies for goods or services rendered to, or on behalf of the first state agency; or Reimburse a second state agency for state …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12m-journal-vouchersCrown Point Central School District – Internal Controls Over Payroll (2013M-100)
… the Towns of Moriah, Ticonderoga, and Crown Point in Essex County. The District is governed by the Board of Education … and paid on the payrolls were paid at their approved salaries and wages, and they received only the benefits to …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/crown-point-central-school-district-internal-controls-over-payroll-2013mVillage of Irvington – Selected Financial Activities (2015M-265)
… cell tower revenues and the Village’s cash disbursements for the period June 1, 2013 through June 30, 2015. Background The Village of Irvington is located in the Town of Greenburgh in Westchester County. The Village, … five-member Board of Trustees. Budgeted appropriations for the 2015-16 fiscal year total approximately $16.6 …
https://www.osc.ny.gov/local-government/audits/village/2016/01/08/village-irvington-selected-financial-activities-2015m-265Bond Anticipation Notes (BANs) Renewals Issued 2015 Through 2020
… and its aftermath, by: (1) extending the "rollover" period for bond anticipation notes issued in calendar years 2015 through 2021, inclusive; (2) … to spend or temporarily transfer moneys in reserve funds for COVID-19 pandemic-related expenses; and (3) permitting …
https://www.osc.ny.gov/legislation/bond-anticipation-notes-bans-renewals-issued-2015-through-2020RFP#0008 – Audit of OSC Internal Controls
… Executive Law and to provide services as further detailed in the solicitation available via the links below. The … through the following links: Request for Proposals , in PDF Forms Only , in MS Word format Attachment C – Cost Proposal Form , in MS …
https://www.osc.ny.gov/procurement/rfp0008Hadley-Luzerne Central School District - Financial Management (2018M-103)
… The Board overestimated appropriations by an average of approximately $1.9 million annually from 2014-15 to 2016-17, which resulted in accumulation of excess unrestricted fund balance. The unrestricted fund … expenditure estimates. Develop a plan for the use of excess unrestricted fund balance in the general fund. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/26/hadley-luzerne-central-school-district-financial-management-2018m-103Town of Deerpark – Budget Review (B6-13-18)
… the significant revenue and expenditure projections in the Town’s preliminary budget for the 2014 fiscal year are reasonable. Background The Town … Key Recommendations There are no recommendations for this report. … Town of Deerpark Budget Review B61318 …
https://www.osc.ny.gov/local-government/audits/town/2013/11/01/town-deerpark-budget-review-b6-13-18Town of Pawling – Procurement (2021M-17)
… detailed procedures for procuring professional services in their procurement policy. Seek competition for … Recommendations Revise the procurement policy to provide a clear method for procuring professional services. Procure … Appendix B includes our comments on issues raised in the Town’s response letter. … Determine whether Town of …
https://www.osc.ny.gov/local-government/audits/town/2021/06/18/town-pawling-procurement-2021m-17Onondaga County Resource Recovery Agency - Transfer Station and Compost Facility Cash Receipts (2018M-217)
… Findings Agency officials did not: Have adequate controls in place to help ensure that all cash receipts were recorded … and deposited. Perform periodic unannounced cash counts for all employees responsible for cash collection, as required by the Agency’s written …
https://www.osc.ny.gov/local-government/audits/county/2019/07/19/onondaga-county-resource-recovery-agency-transfer-station-and-compost-facilityOpinion 90-51
… to which emergency service provider will respond to a call from that particular location. The temporary personnel … costs of certifying and training trainers and purchasing all training equipment and services. Under the category of … the housing of system equipment and related costs and all other costs not included within the definition of 'system …
https://www.osc.ny.gov/legal-opinions/opinion-90-51XIV.9 Statewide Financial System Imaging and Attachment Guidance – XIV. Special Procedures
… Online agencies are required to use the attachment feature in the SFS to store electronic documents in support of transactions processed in the Travel and Expense Module. As agencies implement the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv9-statewide-financial-system-imaging-and-attachment-guidanceDiNapoli: State Faces Potential Budget Gaps
… New York state faces potential budget gaps in future years, according to an analysis of the state’s … is held to 2 percent, outyear gaps will occur beginning in SFY 2018-19. Based on DOB’s projections, DiNapoli’s report … $5 billion annually over the three fiscal years starting in state fiscal year (SFY) 2017-18. Total potential …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-state-faces-potential-budget-gapsDiNapoli: Environmental Protection Fund Spending Reflects Historic State Commitment
… years ago, the state established a permanent fund with dedicated revenues to protect New York's environmental, … budget relief. While about one-third of this was replaced with borrowed funds, $507.2 million, or nearly 15 percent of … container deposit law; and service charges associated with conservation-themed license plates. The RETT, comprising …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-environmental-protection-fund-spending-reflects-historic-state-commitmentState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued. Department of Motor Vehicles – Language Access Services (2022-S-38) A …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-auditsPreferred Source Contracting (Follow-Up)
… of implementation of the five recommendations included in our initial audit report, Preferred Source Contracting … grants “preferred source” status to Corcraft and not-for-profit organizations that serve and employ the blind, … Program is to advance social and economic opportunities for these groups. The Office of General Services (OGS) is the …
https://www.osc.ny.gov/state-agencies/audits/2017/11/09/preferred-source-contracting-followPublic Safety Overtime
… In response to questions we’ve received from employers who … of the Police and Fire Retirement System who are engaged in police or fire service; and Active members of the … undersheriffs or regular deputy sheriffs engaged directly in criminal law enforcement activities that make up fifty …
https://www.osc.ny.gov/retirement/employers/public-safety-overtimeCompliance With Payment Card Industry Standards
… the Authority accepts credit card payments over the phone, online, and in person for other costs (e.g., unpaid …
https://www.osc.ny.gov/state-agencies/audits/2017/09/19/compliance-payment-card-industry-standardsState Agencies Bulletin No. 2094.1
… No. 2094 . Purpose The purpose of this bulletin is to notify agency payroll offices of a change in Direct … last four digits of the Account Number to which the funds have been disbursed. The Check/Advice Number, Account Type, … No user may be assigned both roles. Users who currently have update access to the Request Direct Deposit panel will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/20941-payserv-direct-deposit-access-changes-national-automated-clearing