Search
Selected Aspects of Incident Intake and Investigation
… Purpose To determine whether the Justice Center for the Protection of … People With Special Needs (Center) met its responsibility to operate a hotline, establish a database of reported …
https://www.osc.ny.gov/state-agencies/audits/2017/03/06/selected-aspects-incident-intake-and-investigationOpinion 97-10
… State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, … firehouse) GENERAL MUNICIPAL LAW, §109-b: A fire district may not enter into a lease-purchase agreement under which a … fire district, pursuant to General Municipal Law, §109-b, may enter into a lease-purchase agreement under which a …
https://www.osc.ny.gov/legal-opinions/opinion-97-10Street Construction-Related Permits
… all street construction permittees have complied with the application requirements and permit conditions, including … Permit Management System (NYCStreets), an online application. An applicant must first register by submitting a completed permittee registration application and supporting documentation to the Permit …
https://www.osc.ny.gov/state-agencies/audits/2022/06/13/street-construction-related-permitsArea #1 – IT Policy – Information Technology Governance
… covering in IT policies include but are not limited to: Password Security – This should establish expectations for IT administrators configuring password settings and for users selecting passwords. It should communicate current industry standards for password security, and define any requirements related to, …
https://www.osc.ny.gov/local-government/publications/it-governance/area-1-it-policyXIV.1 Outstanding Check Outreach and Escheatment – XIV. Special Procedures
… Each year an outreach and escheatment must be completed for all checks that remain … the guidance prescribed by their specific agency policies. Escheatment Pursuant to §102 of the State Finance Law, the … with the above information and OUF procedures. For current escheatment dates for Refund, Payroll, Vendor, Employee …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv1-outstanding-check-outreach-and-escheatmentXIV.15 Updating Agency Contacts – XIV. Special Procedures
… with credit card programs State Agency – Fleet Card Administrator Responsible for the fleet card program of an … with fleet card programs State Agency – Procurement Card Administrator Responsible for the procurement card program of … this purpose. This information will be given out to the public which is something to keep in mind when designating …
https://www.osc.ny.gov/state-agencies/chapter-xiv15/xiv15-updating-agency-contactsWest Fort Ann Volunteer Fire Company – Internal Controls Over Financial Activities (2014M-242)
… Key Findings The Board was not provided with monthly bank statements, bank reconciliations and canceled checks. Company bylaws did … debit and prepaid cash cards. Key Recommendations Examine bank statements and reconciliations and compare them to the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/11/14/west-fort-ann-volunteer-fire-company-internal-controls-overTown of Pamelia – Financial Management (2015M-276)
… through March 31, 2015. Background The Town of Pamelia is located in Jefferson County and has a population of approximately 3,160. The Town, which is governed by a five-member Town Board, has eight water …
https://www.osc.ny.gov/local-government/audits/town/2016/01/15/town-pamelia-financial-management-2015m-276Seaford Fire District – Length of Service Award Program (2014M-319)
… and separate from the Town of Hempstead, Nassau County, in which it is located. The District is governed by an … with GML. Ensure that the point system is applied in a manner consistent with GML and that points earned are …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/21/seaford-fire-district-length-service-award-program-2014m-319Saratoga County Industrial Development Agency – Project Monitoring and Grant and Loan Program (2015M-85)
Saratoga County Industrial Development Agency Project Monitoring and Grant and Loan Program 2015M85
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/10/02/saratoga-county-industrial-development-agency-projectTown of East Greenbush – Justice Court Operations (2016M-60)
… 30, 2015. Background The Town of East Greenbush is located in Rensselaer County and has a population of approximately … two elected Justices. The Justices’ combined collections in 2014 totaled approximately $598,000 for fines, fees and …
https://www.osc.ny.gov/local-government/audits/justice-court/2016/05/06/town-east-greenbush-justice-court-operations-2016m-60State Agencies Bulletin No. 1751
… Tier 6 members of NYCTRS (7S), NYCBERS (7T), NYCERS (7U), PFRS (7W), NYSTRS (7X), and NYSERS (7Y) Background In … who are Tier 6 members of NYCTRS, NYCBERS, NYCERS, PFRS, NYSTRS or NYSERS Effective Date(s) Institution …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1751-maximum-salary-limit-tier-6-members-following-retirement-systemsPortville Central School District - Financial Management (2018M-245)
… percent annual average) from 2015-16 through 2017-18. As of June 30, 2018, unappropriated, unrestricted fund balance totaled $1.4 million and was almost 8 percent of 2018-19 appropriations, exceeding the 4 percent statutory … points. Three reserve funds with combined balances of approximately $1.6 million as of June 30, 2018 were not …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/portville-central-school-district-financial-management-2018m-245Accounts Payable Advisory No. 62
… at a dollar amount within the agency’s authority as set in law or by contract. The PO communicates critical … the contract number, specific goods or services ordered, price and delivery date, thereby supporting agency and vendor … selecting the unit of measure that is in accordance with the contract or most closely associated to what is being …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/62-purchase-ordersEast Aurora Volunteer Fire Department, Inc. – Controls Over Financial Activities (2014M-247)
… Background The East Aurora Volunteer Fire Department, Inc. is located in the Village of East Aurora in Erie County. According to the bylaws, a 13-member Fire Council is responsible for the Department’s overall financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/07/east-aurora-volunteer-fire-department-inc-controls-over-financialHortonville Fire Company – Financial Activity (2014M-210)
… over the recording and reporting of financial activity for the period January 1, 2013 through May 19, 2014. … The members, including five officers, are responsible for the Company’s overall financial management. Disbursements …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/08/hortonville-fire-company-financial-activity-2014m-210Town of Red Hook - Financial Condition (2018M-171)
… time periods or means for which fund balance will be used and replenished. The Board has not formalized or adopted comprehensive multiyear financial and capital plans specifying the Town’s objectives and goals … the excess funds as a financing source in a manner that benefits taxpayers. Revise the fund balance policy to ensure …
https://www.osc.ny.gov/local-government/audits/town/2018/11/02/town-red-hook-financial-condition-2018m-171South Farmingdale Fire District - Financial Condition and Leave Benefits (2018M-29)
… collective bargaining agreement (CBA). Except as specified in Appendix A, District officials generally agreed with our … Appendix B includes our comments on the issues raised in the District’s response letter. … South Farmingdale Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/05/25/south-farmingdale-fire-district-financial-condition-and-leave-benefitsVillage of Alfred – Information Technology (2017M-236)
… July 7, 2017. Background The Village of Alfred is located in the Town of Alfred in Allegany County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/village/2018/04/06/village-alfred-information-technology-2017m-236