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Monticello Housing Authority – Housing Choice Voucher Programs (2016M-272)
… County. The Authority, which was established pursuant to State Public Housing Law, is governed by a five-member Board …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/11/10/monticello-housing-authority-housing-choice-voucher-programs-2016m-272Village of Speculator – Financial Condition (2013M-381)
… of Lake Pleasant in Hamilton County and has approximately 320 residents. The Village Board comprises four elected …
https://www.osc.ny.gov/local-government/audits/village/2014/04/04/village-speculator-financial-condition-2013m-381Sayville Public Library – Treasurer (2016M-334)
… 1, 2015 through June 30, 2016. Background The Sayville Public Library is a school district public library located in the Town of Islip, Suffolk County. … Sayville Public Library Treasurer 2016M334 …
https://www.osc.ny.gov/local-government/audits/library/2016/12/16/sayville-public-library-treasurer-2016m-334City of Yonkers - Internal Controls Over Cash Collections (2018M-14)
… Determine whether City officials effectively managed the City’s cash collection function. Key Findings The Clerk’s office forfeited 30 percent of its revenues … ($17,241) collected from credit card payments due to the credit card vendor improperly withholding funds. Ice rink …
https://www.osc.ny.gov/local-government/audits/city/2019/11/22/city-yonkers-internal-controls-over-cash-collections-2018m-14Town of Clayton - Justice Court Time and Attendance (2017M-286)
… whether the Court Clerk (Clerk) reported hours on her Town of Clayton (Town) time sheets that coincided with hours worked at other municipalities. Key Findings Seventy of the 77 time sheets (approximately 91 percent) completed by the Clerk showed no evidence of supervisory review and approval. The Clerk reported 384 …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/10/23/town-clayton-justice-court-time-and-attendance-2017m-286Village of Tuxedo Park - Board Oversight (2018M-66)
… Use a request for proposals or quotation process to award professional service contracts. Clearly document water … on an issue that was raised in the Village’s response letter. …
https://www.osc.ny.gov/local-government/audits/village/2018/11/02/village-tuxedo-park-board-oversight-2018m-66School District Bus Safety (2018-MS-4)
… that all pretrip bus safety inspections were completed and reviewed. Districts had no formal mechanism for documenting and following up on complaints. Key Recommendations Annually … overseeing the districts’ own transportation departments and contracted vendors’ activities and their compliance with …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/08/30/school-district-bus-safety-2018-ms-4Scotia-Glenville Central School District - Financial Condition Management and Extra-Classroom Activities (2017M-288)
… the central and student treasurers properly accounted for extra-classroom activity (ECA) fund collections and … receipts or prepare adequate accountabilities for all ECA collections. Key Recommendations Adopt realistic … treasurers maintain adequate supporting documentation for all ECA fund collections. District officials disagreed …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/scotia-glenville-central-school-district-financial-condition-managementSchenevus Central School District - Financial Condition (2018M-83)
… funding. Complete a cost-per-meal equivalent analysis and explore methods for increasing revenues and decreasing …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/schenevus-central-school-district-financial-condition-2018m-83Laurens Central School District - Cafeteria Operations and Reserves (2018M-111)
… balances and plans for use that are more specific to the actual needs of the District. District officials generally …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/laurens-central-school-district-cafeteria-operations-and-reserves-2018mTown of Wappinger - Information Technology (2019M-220)
… did not comply with and officials did not monitor the computer use policy. Twenty of 66 user accounts were not … to officials. Key Recommendations Monitor web and computer usage for compliance with policy. Develop written …
https://www.osc.ny.gov/local-government/audits/town/2020/03/06/town-wappinger-information-technology-2019m-220Sherrill City School District - Future Farmers of America Extra-Classroom Activity Fund (2019M-251)
… the District established adequate internal controls to ensure Future Farmers of America (FFA) extra-classroom activity (ECA) cash receipts … accounted for. Key Findings District officials need to improve internal controls over FFA cash receipts and … the District established adequate internal controls to ensure Future Farmers of America FFA extraclassroom …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sherrill-city-school-district-future-farmers-america-extra-classroomCollateral Loan/Pawn Brokers
… Pawn brokers, also known as collateral loan brokers, are required by law to file several forms with the … Unclaimed Property Forms Industry Specific Handbook - Pawn Brokers (Collateral Loan Brokers) Established Filings File an … Pawn brokers also known as collateral loan brokers are required by …
https://www.osc.ny.gov/unclaimed-funds/reporters/collateral-loanpawn-brokersOpinion 89-1
… Compensation (authority to convert employee's accumulated leave time into cash upon death in service) -- Leave time … (authority to convert into cash upon death in service) -- Sick Leave (authority to convert into cash upon death in … in service, the cash value of the employee's accumulated sick leave, vacation and personal leave time. Enclosed with …
https://www.osc.ny.gov/legal-opinions/opinion-89-1Opinion 92-26
… the jurisdiction's next budget and tax levy and subsequent payment to the county. September 23, 1992 Donald E. Freed, …
https://www.osc.ny.gov/legal-opinions/opinion-92-26DiNapoli Urges New Yorkers to Spend Holiday Gift Cards
… State Comptroller Thomas P. DiNapoli is urging New Yorkers to keep track of the gift cards they received during the holidays. Unused gift card balances can be turned over to the Comptroller’s Office of Unclaimed Funds (OUF) after … State Comptroller Thomas P DiNapoli is urging New Yorkers to keep track of the gift cards they received during the …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-urges-new-yorkers-spend-holiday-gift-cardsComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Claryville Fire District , … "By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that … New York State Comptroller Thomas P DiNapoli today announced his office …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits-2IX.12.P Annual Schedule of Expenditures of Federal and Non-Cash Awards – IX. Federal Grants
… receipts and disbursements posted in the SFS. Non-cash benefits represent services and products provided directly to … Expenditures of Federal Awards: 10.542 Pandemic EBT Food Benefits 10.551 Supplemental Nutrition Assistance Program …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12p-annual-schedule-expenditures-federal-and-non-cash-awardsXII.7.D Expedite Requests – XII. Expenditures
… to the agency. QUESTIONS For questions regarding expedite requests, please contact BSE at …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7d-expedite-requestsXIII.10.B Refunds Owed to the State by an Employee - Using a Due to State Offset – XIII. Employee Expense Reimbursement
… and Policies: This section provides Online Agencies with information related to refunds owed to the State by an employee using the Due to State Offset functionality in … the SFS creates an accounts receivable entry associated with the expense report for the amount due. The SFS …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10b-refunds-owed-state-employee-using-employee-check