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Preventing Inappropriate and Excessive Costs in the New York State Health Insurance Program
… Program (NYSHIP), administered by the State Department of Civil Service (Civil Service), is one of the nation’s largest public sector …
https://www.osc.ny.gov/state-agencies/audits/2018/05/09/preventing-inappropriate-and-excessive-costs-new-york-state-health-insurance-programWestford Fire District – Internal Controls Over Financial Operations (2013M-270)
… Background The District is a district corporation of the State, distinct and separate from the Town of Westford and … an annual audit of the Treasurer’s records nor do they contract with an independent auditor to perform such an … as directed. Audit the Treasurer’s records annually or contract with an independent firm to do so. … The purpose of …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/westford-fire-district-internal-controls-over-financial-operations-2013mSylvan Beach Fire District – Internal Controls Over Financial Operations (2013M-76)
… were appropriate. Key Recommendations Maintain adequate accounting records, including revenue and expenditure … approved salary rates in the minutes, require a time sheet to be completed by the District’s hourly employee and … payroll reports and confirm that they agree with the time sheet records. … The purpose of our audit was to determine if …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/07/sylvan-beach-fire-district-internal-controls-over-financial-operationsSwan Lake Fire District – Internal Controls Over Financial Operations (2013M-258)
… and found that, for both months, the book balance of one account was $1,000 higher than the corresponding bank …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/29/swan-lake-fire-district-internal-controls-over-financial-operations-2013mSummit Fire District – Internal Controls Over Financial Operations (2013M-264)
… Purpose of Audit The purpose of our audit was to determine whether District controls are … The Summit Fire District is a district corporation of the State, distinct and separate from the Town of Summit, …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/summit-fire-district-internal-controls-over-financial-operations-2013m-264Stanley Fire District – Internal Controls Over Financial Operations (2013M-259)
… Purpose of Audit The purpose of our audit was to determine whether District controls are … located in Ontario County, is a district corporation of the State, distinct and separate from the Town of Seneca. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/stanley-fire-district-internal-controls-over-financial-operations-2013m-259South Byron Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-155)
… Purpose of Audit The purpose of our audit was to determine whether Company controls are adequate to ensure that financial activity is properly recorded and … activity is properly recorded and reported and that Com …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/south-byron-volunteer-fire-company-inc-internal-controls-over-financialRidgeway Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-196)
… with its Bylaws which stipulate that an Executive Committee of 12 elected members is responsible for the … for the 2012 fiscal year. Key Findings We found that the Committee generally does not provide adequate oversight of … provide the Board with monthly reports. Moreover, the Committee did not receive an annual report from the Treasurer …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/28/ridgeway-volunteer-fire-company-inc-internal-controls-over-financialColdspring Fire District – Internal Controls Over Financial Operations (2013M-229)
… and reported and that District moneys are safeguarded for the period January 1, 2012, to July 31, 2013. Background … The District’s general fund budget totaled $49,050 for the 2013 fiscal year. Key Findings The Board generally …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/coldspring-fire-district-internal-controls-over-financial-operations-2013mClaryville Fire District – Internal Controls Over Financial Operations (2013M-167)
… Claryville Fire District is a district corporation of the State, distinct and separate from the Town of Neversink … the cash and bank balances. The Board does not perform, or contract for, an annual audit of the Treasurer’s records. … place for financial recording and reporting. Perform, or contract for, an annual audit of the Treasurer’s records. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/claryville-fire-district-internal-controls-over-financial-operations-2013mCaton Volunteer Fire Company, Inc. – Internal Controls Over Financial Activities (2013M-237)
… Purpose of Audit The purpose of our audit was to determine whether Company controls are adequate to ensure that financial activity is properly recorded and … Treasurer submitted monthly and annual financial reports to the Board; however, reports were not accurate because the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/01/caton-volunteer-fire-company-inc-internal-controls-over-financialCarthage-Wilna Fire District – Internal Controls Over Financial Operations (2013M-191)
… Purpose of Audit The purpose of our audit was to determine if District controls were adequate to ensure that financial activity is properly recorded and … moneys are safeguarded for the period January 1, 2012, to March 31, 2013. Background The Carthage-Wilna Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/16/carthage-wilna-fire-district-internal-controls-over-financial-operationsOpinion 99-11
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … BONDS AND NOTES -- Destruction of (not required by State Comptroller's regulations) CONSTITUTIONAL LAW -- Gifts … LOCAL FINANCE LAW, §63.10; EDUCATION LAW, §§1709, 1804; STATE CONSTITUTION, ARTICLE VIII, §1: A school district, as …
https://www.osc.ny.gov/legal-opinions/opinion-99-11Opinion 98-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … advisory legal opinions involving issues arising under the State Constitution and State statutes having general applicability to municipalities …
https://www.osc.ny.gov/legal-opinions/opinion-98-4SUNY System Administration Office – Selected Employee Travel Expenses
… April 1, 2008 to March 31, 2011. Background New York State's executive agencies spend between $100 million and … travel expenses for the highest-cost travelers in the State, each of whom incurred over $100,000 in travel expenses … outliers. As a result of this analysis, we selected one State University of New York System Administration Office …
https://www.osc.ny.gov/state-agencies/audits/2013/07/31/suny-system-administration-office-selected-employee-travel-expensesContract Advisory No. 6
… Subject: The Vendor ID associated to a contract record in the Statewide Financial System (SFS) can only be changed when the original contract (sequence 0) is in the Open status. The Vendor ID … An agency must take action when it discovers that a contract is associated with the incorrect Vendor ID. Use the …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/6-correcting-vendor-id-contractOpinion 89-57
… subject to competitive bidding requirements. 1971 Opns St Comp No. 71-76, unreported is superseded. This is in reply to … municipality performs functions for another). 1971 Opns St Comp No. 71-76, unreported, in which we concluded that there … be awarded to the lowest responsible bidder furnishing the required security after public advertisement for sealed bids. …
https://www.osc.ny.gov/legal-opinions/opinion-89-57Opinion 92-24
… GENERAL CONSTRUCTION LAW, §60; PUBLIC OFFICERS LAW, §70-a; TOWN LAW, §64(11): A publication which does not satisfy … of General Construction Law, §60 and Public Officers Law, §70-a, because it is mailed as third class matter and does not … conditions precedent set forth in Public Officers Law, §70-a before it can be designated an "official newspaper" of a …
https://www.osc.ny.gov/legal-opinions/opinion-92-24Opinion 92-15
… 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-92-15SUNY Bulletin No. SU-330
… Purpose The purpose of this bulletin is to inform campuses of the 2022 UUP Part-time academic … MLS only) Total Payment for Semester If current salary is below the new part-time academic minimum salary as … and Technology Colleges $3,250 If an employee’s salary is less than the salary minimum for the employee’s campus, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-330-2022-part-time-academic-faculty-minimum-increases-psnu