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Comptroller DiNapoli Releases Municipal Audits
… Fire Company No. 1 and the Plattsburgh Public Library . “In today’s fiscal climate, budget transparency and … complete and accurate, and that purchases were made in accordance with the procurement policy. The village’s … condition of the water and sewer funds. Both funds relied on interfund advances from the general fund to help finance …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… continues to provide taxpayers the assurance that their money is being spent appropriately and effectively." Village … or conduct assessments of internal controls as required. Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2018/04/state-comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … timely accounting records, which caused the general ledger to be out of balance by nearly $7 million. In addition, the … contracts, visit http://www.openbooknewyork.com/ . The easy-to-use website was created by Comptroller DiNapoli to …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases School Audits
… that schools make every dollar count," DiNapoli said. "By auditing school district and charter school finances and …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-school-audits-0Opinion 2002-12
… under the supervision of a single superintendent of public works. All officers and employees performing services … would be supervised by a single superintendent of public works. All officers and employees providing services … Municipal Law §119-o[1]). If the authority of a municipal corporation to provide or perform, by itself, any facility, …
https://www.osc.ny.gov/legal-opinions/opinion-2002-12-0Opinion 2002-12
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent …
https://www.osc.ny.gov/legal-opinions/opinion-2002-12Eligibility, the Benefit and Filing – Police and Fire Plan
… to Tier 2, 3, 5 and 6 members is the benefit payable on completion of 32 years of service. Filing Your Application for Service Retirement (RS6037) must be on file with the Office of the State Comptroller at least 15 days, but not more than 90 days, before the date on which your retirement will occur. The 15-day filing …
https://www.osc.ny.gov/retirement/publications/1512/eligibility-benefit-and-filingCUNY Bulletin No. CU-162
… Purpose To explain the procedures for processing the December uniform … End Date: 12/12/02 Earn Code: UA6 Amount: Amount to Paid Register/Stub/Advice The earn code UA6 and the … Questions regarding this bulletin may be directed to the University Manager of Payroll Systems and Operations …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-162-december-2002-uniform-allowance-payment-cuny-titlesComptroller DiNapoli Releases Municipal Audits
… during the audit period and incurred operating deficits in two of the past three years (2016 and 2017). In addition, the board did not develop and adopt … bank reconciliations or accountabilities to compare cash on hand with outstanding liabilities. In addition, the board …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… the city’s overall financial condition and exacerbate cash flow issues. The city’s known outstanding liabilities … totaling $238,032 did not indicate the form of payment (cash or check). Auditors found 358 collections totaling …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-audits-0Opinion 98-15
… programs", the local legislative body of a municipal corporation, after public notice appropriately given at least …
https://www.osc.ny.gov/legal-opinions/opinion-98-15DiNapoli: School Districts Need to Improve Oversight of Technology Equipment
… not always keep records of those assets; and often failed to safeguard them from theft or damage. As a result, nearly … purchased or leased during the audit period were subject to potential theft, loss or misuse, according to a report … procedures to retrieve or recover student-assigned devices when a student left the district. Costs for nearly 75,400 IT …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-school-districts-need-improve-oversight-technology-equipmentAdult Career and Continuing Education Services – Vocational Rehabilitation Supported Employment Program
… general population over the past decade, they decreased in 2019 just prior to the COVID-19 pandemic. Nevertheless, … economic shutdown led to soaring unemployment rates in New York, which have slowly but steadily declined since … evaluate the effectiveness of the ACCES-VR program based on individual participants’ goals and achievements to ensure …
https://www.osc.ny.gov/state-agencies/audits/2022/03/30/adult-career-and-continuing-education-services-vocational-rehabilitation-supportedNassau County – Contract Approval Process (2012M-192)
… Purpose of Audit The purpose of our audit was to examine the County's internal controls over the approval of contracts equal to … Although we found that County contracts are authorized in accordance with the County Charter and the Nassau County …
https://www.osc.ny.gov/local-government/audits/county/2013/03/14/nassau-county-contract-approval-process-2012m-192Accounts Payable Advisory No. 31
… utility invoices for payment Guidance : It has come to our attention that some Business Units are not separating … processing utility payments. Consistent with the Guide to Financial Operations (GFO), Chapter XII, Section 5.L.2 - … expenditure account code information and will position NYS to obtain the best pricing for future commodity purchases. …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/31-accounting-utility-paymentsEmergency Service Communication Surcharges (2017-MS-4)
… surcharge revenues, while the Department of Emergency Services, 911 centers or Police Departments are responsible … continue improving their 911 systems to handle the latest technologies, including NG911 capabilities such as sending …
https://www.osc.ny.gov/local-government/audits/county/2018/04/20/emergency-service-communication-surcharges-2017-ms-4Area #9 – Wireless Network – Information Technology Governance
… Wireless networks are exposed to many of the same types of threats and vulnerabilities as wired networks, including … because wireless networks are often used as extensions of wired networks, even minor IT security weaknesses on …
https://www.osc.ny.gov/local-government/publications/it-governance/area-9-wireless-networkSelected Aspects of Discretionary Spending
… Purpose To determine whether the New York State Thruway Authority's discretionary spending complied … was created in 1950 by Article 2, Title 9 of the New York State Public Authorities Law for the purpose of financing, … Spending (2012-S-158) State University Construction Fund: Selected Aspects of Discretionary Spending (2013-S-14) …
https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spending-0XI.2.O Contracts with Not-for-Profit Organizations – XI. Procurement and Contract Management
… should be submitted by the agency to OSC with the vendor responsibility documents; or A statement from the charitable … organization is exempt, and must be included with the vendor responsibility documents. To obtain written …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2o-contracts-not-profit-organizationsChild Development Center of the Hamptons Charter School – Financial Management (2013M-98)
… paid each month – documentation that supports information in the financial reports. Key Recommendations Follow the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/05/child-development-center-hamptons-charter-school-financial-management