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Accounts Payable Advisory No. 55
… July 12, 2018, the Invoice Received Date is required for all payments to vendors classified as “procurement … Date with the MIR date from the bulkload transaction. For more information on the Invoice Received Date, please …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/55-invoice-received-dateAccounts Payable Advisory No. 56
… to the Standards for Internal Control in New York State Government , separation of duties is a basic internal …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/56-separation-dutiesGeorge F. Johnson Memorial Library – Library Expenditures (2016M-214)
… The George F. Johnson Memorial Library is located in the Town of Union and the Village of Endicott in Broome County. The Library is governed by a nine-member …
https://www.osc.ny.gov/local-government/audits/library/2016/08/05/george-f-johnson-memorial-library-library-expenditures-2016m-214City of Peekskill – Financial Condition (2014M-105)
… Purpose of Audit The purpose of our audit was to examine the City’s financial condition to determine if City officials were effectively managing the …
https://www.osc.ny.gov/local-government/audits/city/2014/06/20/city-peekskill-financial-condition-2014m-105Lawrence Union Free School District – Financial Condition (2016M-52)
… audit was to examine the District’s financial condition for the period July 1, 2014 through November 6, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year were $98.6 million. Key Finding …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/lawrence-union-free-school-district-financial-condition-2016m-52Beekmantown Central School District – Payroll (2017M-26)
Beekmantown Central School District Payroll 2017M26
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/14/beekmantown-central-school-district-payroll-2017m-26Deer Park Union Free School District – Bank Reconciliations (2016M-166)
… of Babylon in Suffolk County. The District is governed by an elected seven-member Board of Education. The District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/deer-park-union-free-school-district-bank-reconciliations-2016m-166Village of Remsen Audit Follow Up – 2020M-119-F
… managing the Village’s operations. Results of Review Based on our limited procedures, the Village has not made progress …
https://www.osc.ny.gov/local-government/audits/village/2023/10/13/village-remsen-audit-follow-2020m-119-fGananda Central School District – Financial Condition (2014M-62)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period July 1, 2012 through … Background The Gananda Central School District is located in Wayne County and is governed by the Board of Education, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/04/gananda-central-school-district-financial-condition-2014m-62Village of North Syracuse – Claims Audit (2014M-131)
… 30, 2013. Background The Village of North Syracuse is located in Onondaga County and has a population of approximately 6,800. The Village is governed by an elected five-member Board of Trustees. …
https://www.osc.ny.gov/local-government/audits/village/2014/07/18/village-north-syracuse-claims-audit-2014m-131Sidney Memorial Public Library – Cash Disbursements (2014M-252)
… totaled approximately $600,000. Key Finding The payroll vendor has unrestricted access to one of the Library’s bank … Do not allow the privately contracted payroll vendor to access the Library’s bank account to withdraw funds. …
https://www.osc.ny.gov/local-government/audits/library/2014/11/28/sidney-memorial-public-library-cash-disbursements-2014m-252Waterford-Halfmoon Union Free School District - Financial Management (2017M-243)
… and have initiated, or indicated they planned to initiate, corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/15/waterford-halfmoon-union-free-school-district-financial-management-2017mTown of Roseboom - Long-Term Planning (2018M-115)
… planned for future needs. Key Findings Town officials have no long-term plans for funding equipment and …
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-roseboom-long-term-planning-2018m-115Comptroller DiNapoli Releases Municipal Audits
… $86,000 in violation fees it could have collected had all these violations been resolved. The city currently has …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-2DiNapoli: Local Sales Tax Growth Slows
… Local sales tax collections in 2014 suffered the slowest … in uncertain economic times,” said DiNapoli. “When our local governments have slower-than-expected revenue growth, … the future. As the 2015 fiscal year unfolds, I recommend local leaders continue their vigilance in monitoring their …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-local-sales-tax-growth-slowsDiNapoli: Fiscal Stress Remains Low in Villages
… Stress Monitoring System has identified 22 villages in New York in some level of fiscal stress . DiNapoli’s office … District (three); Mid-Hudson Valley (three) and Western New York (three); and Thirteen villages had a decrease in … Stress Monitoring System has identified 22 villages in New York in some level of fiscal stress DiNapolis office …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-fiscal-stress-remains-low-villagesRochester Attorney Admits to Unlawfully Receiving Retirement Benefits
… benefits to which she was not entitled. She agreed to pay back those benefits, with interest, as part of a pretrial … benefits to which she was not entitled She agreed to pay back those benefits with interest as part of a pretrial …
https://www.osc.ny.gov/press/releases/2018/04/rochester-attorney-admits-unlawfully-receiving-retirement-benefitsDiNapoli Releases Municipal Audits
… operating surpluses and retained unexpended surplus funds totaling more than $270,000, or 169 percent of the … has accumulated a significant amount of unexpended surplus funds. Also, the board did not provide sufficient oversight …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-releases-municipal-auditsOpinion 90-61
… in the same manner as the cost of establishment, that is, on an ad valorem basis. There is no authority in the Town Law, however, to assess the cost … under certain circumstances). Also, we note that there is no authority in the Town Law to establish a system of user …
https://www.osc.ny.gov/legal-opinions/opinion-90-61Language Access Services (Follow-Up)
… (LEP) New Yorkers. The Department of Motor Vehicles (DMV or Department) is one of the agencies required to develop and follow a Plan. DMV issues licenses, non-driver identification cards, vehicle … adjudicatory, and other enforcement activities. DMV conducts more than 20 million customer transactions …
https://www.osc.ny.gov/state-agencies/audits/2025/04/10/language-access-services-follow