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Orange County Soil & Water Conservation District – Financial Operations (2015M-238)
… Purpose of Audit The purpose of our audit was to evaluate the District’s internal controls over financial … District provides services and funds projects related to the conservation of soil and water resources, the …
https://www.osc.ny.gov/local-government/audits/district/2015/12/04/orange-county-soil-water-conservation-district-financial-operations-2015m-238South Colonie Central School District - Allocation of Personnel Costs (2020M-10)
… allocated personnel costs between District and State grant activities. Audit Results We reviewed the salary and … costs were properly allocated between District and State grant activities. There were no recommendations as a result … allocated personnel costs between District and State grant activities …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/03/south-colonie-central-school-district-allocation-personnel-costs-2020m-10City of Yonkers - Internal Controls Over Cash Collections (2018M-14)
… Key Findings The Clerk’s office forfeited 30 percent of its revenues ($17,241) collected from credit card payments … $5,364 were unaccounted for due to inadequate segregation of duties. Cash was not deposited for as many as 93 days … the credit card vendor and the Internal Revenue Service (IRS) to recover funds withheld. Provide oversight and …
https://www.osc.ny.gov/local-government/audits/city/2019/11/22/city-yonkers-internal-controls-over-cash-collections-2018m-14Town of Cairo - Fuel Management (2019M-150)
… Town officials designed appropriate internal controls over fuel inventory to adequately safeguard Town assets. Key Findings We found that 733 out of 840 (87 percent) fuel usage documents were not completed or kept up to date by Highway Department personnel. Of the 43,632 gallons of fuel (gasoline and diesel) used, valued at $93,324, Town …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-cairo-fuel-management-2019m-150Wyandanch Union Free School District – Budget Review (B20-7-7)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the adopted 2020-21 … year are not reasonable. District officials were unable to produce sufficient documentation that their appropriations … are adequate. Additionally, overtime costs will need to be monitored closely to ensure they do not exceed budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/14/wyandanch-union-free-school-district-budget-review-b20-7-7Sherrill City School District - Future Farmers of America Extra-Classroom Activity Fund (2019M-251)
… cash receipts and disbursements were properly accounted for. Key Findings District officials need to improve internal … did not include adequate supporting documentation for 41 deposits totaling $264,624. There was no supporting documentation for 15 out of 78 check disbursements tested totaling $5,871. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sherrill-city-school-district-future-farmers-america-extra-classroomTown of Wappinger - Information Technology (2019M-220)
… confidentially to officials. Key Recommendations Monitor web and computer usage for compliance with policy. Develop …
https://www.osc.ny.gov/local-government/audits/town/2020/03/06/town-wappinger-information-technology-2019m-220DiNapoli: Technology Changing How Local Governments Serve Residents
… The city recently began installing energy saving LED street lights and expanding wireless connectivity to certain … to partner with National Grid as we deploy an advanced LED street lighting network across the entire city that will … including Albany and Buffalo, are meeting the demand for free public Wi-Fi on a large scale. Through partnerships with …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-technology-changing-how-local-governments-serve-residentsOpinion 90-22
… bear on the issues discussed in the opinion. WATER SUPPLY AND DISTRIBUTION -- Public Water Systems (necessity to pay … interest on consumer deposits) MUNICIPAL FUNDS -- Deposits and Investments (of consumer deposits for municipal water … may retain a reasonable administrative fee. Opn Nos. 81-27 and 79-754 are superseded. We are in receipt of your letter …
https://www.osc.ny.gov/legal-opinions/opinion-90-22Opinion 92-20
… for concerts to be held on county fairgrounds during the running of the fair, even if the property upon which the fair … a license fee on concerts which take place during the running of a county fair on the fairgrounds. The fair is held … a license fee on concerts which take place during the running of a county fair on the fairgrounds …
https://www.osc.ny.gov/legal-opinions/opinion-92-20Opinion 94-7
… bear on the issues discussed in the opinion. AMBULANCE SERVICES -- Fees (imposition of fees for services of an emergency rescue and first aid squad) LOCAL LAWS -- Fees (for services of emergency rescue and first aid squad) -- … a village board may impose fees upon users of ambulance services provided by the emergency first aid and rescue squad …
https://www.osc.ny.gov/legal-opinions/opinion-94-7DiNapoli: MTA Must Prioritize Safety and Service to Win Riders Back
… turn its finances around,” DiNapoli said. “The MTA has to win riders back by giving them a positive experience and …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-mta-must-prioritize-safety-and-service-win-riders-backState Comptroller DiNapoli Releases Audits
… that despite the scarcity of affordable housing, vacant apartments were generally not filled within the 120-day time frame, with 1,286 apartments taking, on average, 222 days to fill, including … vacant for a year or longer. Protracted delays in filling apartments cost the developments about $9.1 million in …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-auditsRequired Documentation
… If you file a claim: online , you may receive an email asking for … mail , you can attach the required documentation to your claim form. In some cases, we may send you a letter asking … decree; and Court papers. Proof of Authorization (to Claim on Owner’s Behalf) To make a claim on behalf of another …
https://www.osc.ny.gov/unclaimed-funds/claimants/required-documentationOpinion 2000-4
… opinion. COLLECTIVE BARGAINING AGREEMENTS -- Termination Pay (installment payments of) PUBLIC OFFICERS AND EMPLOYEES … -- Retirement Benefits (installment payment of termination pay) -- Termination Pay (installment payments) CIVIL SERVICE LAW, §201(4); … Whether a school district can establish a termination pay program designed to provide an incentive to certain …
https://www.osc.ny.gov/legal-opinions/opinion-2000-4Terms of Service
… TOS, or such User’s violation of the rights of another. NO RESALE OF SERVICES All Users: No User will reproduce, …
https://www.osc.ny.gov/online-services/terms-serviceResponding to an OSC Audit Report: Audit Responses and Corrective Action Plans
… tools they should be. As officials responding to an audit, you will be asked to prepare two documents at the … agree with the findings. We include your audit response in an appendix to the audit report, so that readers will be … report. OSC staff will also, as a general rule, schedule an exit discussion with appropriate officials to go over the …
https://www.osc.ny.gov/local-government/audits/responding-osc-audit-report-audit-responses-and-corrective-action-plansOpinion 88-16
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Concerning the proper method of computing interest on income executions served pursuant to section 5231 of the Civil Practice Law and Rules CPLR …
https://www.osc.ny.gov/legal-opinions/opinion-88-16Opinion 89-1
… employee's accumulated leave time into cash upon death in service) -- Leave time generally (authority to convert into … a town may pay to the surviving spouse of a deceased town highway department employee, who died while in service, the … is a copy of the current contract between the town and its highway department employees which, among other things, …
https://www.osc.ny.gov/legal-opinions/opinion-89-1Almond Volunteer Fire Department – Cash Shortage (2014M-113)
… operations for the period January 1, 2009 through March 13, 2014. Background The Almond Volunteer Fire Department is … The completion of this audit should be noted in meeting minutes. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/almond-volunteer-fire-department-cash-shortage-2014m-113