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Opinion 91-22
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FIRE COMPANY -- Fire … "who are members of such departments or companies". Based on the quoted language in section 209-c, we have previously …
https://www.osc.ny.gov/legal-opinions/opinion-91-22Village of Dresden – Clerk-Treasurer’s Duties and Multiyear Financial Planning (2013M-3)
… no significant discrepancies, these control weaknesses place the Village at an increased risk of errors and … the lack of segregation of duties. Document in the Board minutes the results of the annual audit of the …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-dresden-clerk-treasurers-duties-and-multiyear-financial-planning-2013m-3Village of Mount Morris – Justice Court (2013M-152)
… 2013. Background The Mount Morris Village Court is located in the Town of Mount Morris, Livingston County. The Village … reported 1,817 cases and collected a total of $280,254 in fines, fees and surcharges for 2012. Key Findings Justice … upon resignation. Ensure that any unidentified moneys in the Justice’s bank account are reported and remitted to …
https://www.osc.ny.gov/local-government/audits/justice-court/2013/10/04/village-mount-morris-justice-court-2013m-152Town of Dunkirk – Justice Court (2013M-106)
… and liabilities and former Justices did not properly close out their accounts. Our audit disclosed that one of the …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-dunkirk-justice-court-2013m-106Citizens Hose Company – Board Oversight of Financial Operations (2015M-157)
… committee when collecting and depositing funds, recording cash receipts and disbursements and paying Company bills. The … officials and staff on all financial operations, including cash disbursements, cash receipts, purchasing, credit card usage and claims …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/12/11/citizens-hose-company-board-oversight-financial-operationsTown of Coeymans – Recordkeeping and Cash Disbursements (2013M-186)
… 30, 2012. Background The Town of Coeymans is located in Albany County and has a population of approximately 7,400 … reported an unrestricted fund balance deficit of $230,368 in the sewer district fund. If the necessary adjustments were … Town would have reported a positive fund balance of $451 in the sewer district fund. The payroll clerk’s duties are …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-coeymans-recordkeeping-and-cash-disbursements-2013m-186Wyandanch Public Library – Oversight of Library Resources (2013M-399)
… Town of Babylon in Suffolk County. The Library is governed by a five-member Board of Trustees, elected by Wyandanch School District voters. The Library’s …
https://www.osc.ny.gov/local-government/audits/library/2014/11/20/wyandanch-public-library-oversight-library-resources-2013m-399City of Middletown – Selected Financial Operations and Information Technology (2013M-56)
… a population of approximately 28,000. The City is governed by its Charter, general State laws, and local laws and … service providers. Obtain quotations as required by the procurement policy prior to making purchases that fall …
https://www.osc.ny.gov/local-government/audits/city/2013/05/31/city-middletown-selected-financial-operations-and-information-technology-2013m-56Town of East Fishkill –Financial Condition (2014M-139)
… to present accurate and reliable financial information on a regular basis. As a result, the sewer fund’s financial … Town officials did not adopt realistic budgets based on historical or known trends for the Town’s three sewer …
https://www.osc.ny.gov/local-government/audits/town/2014/08/08/town-east-fishkill-financial-condition-2014m-139Town of Ogden – Financial Management and Justice Court (2014M-234)
… Purpose of Audit The purpose of our audit was to assess the Town’s internal controls over … January 1, 2012 through June 5, 2014. Background The Town of Ogden is located in Monroe County and has approximately … The purpose of our audit was to assess the Towns internal controls over …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/10/31/town-ogden-financial-management-and-justice-court-2014m-234State Comptroller DiNapoli Releases Municipal & School Audits
… assets records may have been maintained. Village of Dolgeville – Treasurer’s Records and Reports (Herkimer and …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-audits-0Selected Personal Service Contracts
… monitored to ensure service delivery. Key Recommendations Change the control environment at ESDC to one that supports …
https://www.osc.ny.gov/state-agencies/audits/2014/04/16/selected-personal-service-contractsState Agencies Bulletin No. 2135
… Purpose The purpose of this bulletin is to inform agencies of the April 2023 Increase to Hazard … The purpose of this bulletin is to inform agencies of the April 2023 Increase to Hazard …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2135-april-2023-increase-hazard-duty-pay-employees-represented-civil-serviceXI.4.D Indirect Cost Allocations – XI. Procurement and Contract Management
… by a variety of sources (i.e., federal, state, local government or private) indirect costs must be properly … example, if a contractor operates a program for a local government or private entity whose policy prohibits the … and not of the same nature as those charged as a direct cost to the contract. The method used to allocate indirect …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi4d-indirect-cost-allocationsTown of Pittsfield – Disbursements (2013M-82)
… Purpose of Audit The purpose of our audit was to determine whether the Board properly … January 1, 2011, to December 19, 2012. Background The Town of Pittsfield is located in Otsego County and has a … Town of Pittsfield Disbursements 2013M82 …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-pittsfield-disbursements-2013m-82State Comptroller DiNapoli Releases School District Audits
… had incorrect or no location noted on the inventory list. A color copier and refrigerator with a combined purchase price of more than $7,200 could not be …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-school-district-audits-0Roosevelt Public Library – Board Oversight of Library Operations (2014M-297)
… Purpose of Audit The purpose of our audit was to review the Board's oversight of Library operations for the … The Board did not implement policies or procedures to properly classify individuals as independent contractors … and presents and requiring the submission of applications to use the Library facility. Review questionable travel …
https://www.osc.ny.gov/local-government/audits/library/2015/01/30/roosevelt-public-library-board-oversight-library-operations-2014m-297State Agencies Bulletin No. 1858.1
… the outreach and escheatment of uncashed payroll checks for calendar year 2019. Affected Employees Employees with one … payee notification requirements. Effective Dates Effective for payroll checks issued between January 1, 2019 and … prior to March 29, 2021 are treated as a written request for reissuance of a payroll check. Any 2019 pay checks that …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18581-outreach-escheatment-2019-uncashed-payroll-checks2013 Year End Report
… Purpose The objective of our examination was to determine whether payment requests … errors. Key Recommendations Reinforce the importance of accurately processing payments to Board and SFCC staff. If … The objective of our examination was to determine whether payment requests …
https://www.osc.ny.gov/state-agencies/audits/2014/05/13/2013-year-end-reportTown of Barrington – Financial Management (2017M-103)
… operations for the period January 1, 2015 through April 10, 2017. Background The Town of Barrington is located in … year. Audit results should be documented in the Board minutes and include a description of the records reviewed and …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-barrington-financial-management-2017m-103