Search
Town of Sidney – Supervisor’s Disbursements (2015M-214)
… does not review bank statements or canceled check images to verify that only those disbursements approved by … Continue to review bank reconciliations and canceled check images to verify that only Board-approved disbursements are …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-sidney-supervisors-disbursements-2015m-214Town of Worth – Financial Operations (2014M-323)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations for the period … Key Recommendations Maintain accurate, complete and up-to-date accounting records. Pay only those claims that have … except where allowed by law. Implement control procedures to adequately oversee the Supervisor’s financial duties. …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-worth-financial-operations-2014m-323Town of Laurens - Budget Review (B4-14-21)
… and expenditure projections in the Town’s tentative budget for the 2015 fiscal year are reasonable. Background The Town … Fiscal Stress Monitoring System. The 2015 tentative budget for the Town’s funds totals $1,311,410 and is funded by … and expenditure projections in the Towns tentative budget for the 2015 fiscal …
https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-laurens-budget-review-b4-14-21Town of Boonville – Claims Auditing and Conflict of Interest (2014M-373)
… Purpose of Audit The purpose of our audit was to review the claims audit process and to … The purpose of our audit was to review the claims audit process and to determine if there were any conflicts of interest for the period January 1 2013 through …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-boonville-claims-auditing-and-conflict-interest-2014m-373Clarence Fire District – Purchasing (2016M-297)
… January 1, 2015 through June 21, 2016. Background The Clarence Fire District is a district corporation of the State, distinct and separate from the Town of Clarence, in Erie County. The District is governed by an … Clarence Fire District Purchasing 2016M297 …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/11/04/clarence-fire-district-purchasing-2016m-297Davenport Fire District – Financial Activities (2020M-147)
… recorded and reported, and cash is safeguarded. There were no records to support the collection of hall rental receipts. As a result, the Board of Fire … (Treasurer) or we are unable to verify whether all hall rental receipts were collected and deposited in a …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/26/davenport-fire-district-financial-activities-2020m-147Town of Pamelia – Financial Management (2015M-276)
… reported to the Board. Key Recommendations Adopt budgets with realistic estimates for revenues and fund balance …
https://www.osc.ny.gov/local-government/audits/town/2016/01/15/town-pamelia-financial-management-2015m-276The Transportation and Warehousing Sector in New York City
… economic disruptions that could further impact the global supply chain system and the sector. Continued growth in the … were similar to prior years). 6 In April 2022, Amazon warehouse workers in the City made history when they voted to … who had accumulated significant debt and were not able to pay off their taxi medallion. 15 Recently, Uber reached an …
https://www.osc.ny.gov/reports/osdc/transportation-and-warehousing-sector-new-york-cityClaims Auditing – Improving the Effectiveness of Your Claims Auditing Process
… it should entail a thorough and deliberate examination to determine that the claim is a legal obligation and a … body or official is supplied with sufficient information to make that determination. When auditing claims, the … not for a legitimate purpose include: Gifts and donations to private entities in violation of the New York State …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/claims-auditingOpinion 88-66
… e.g., Town of Clarkstown v Reeder , 566 F Supp 137 [SD NY, 1983]). Since public property generally may not be used … 1039, 489 NYS2d 1029; 1987 Opns St Comp No. 87-9, p 15; 1974 Opns St Comp No. 74-1321, unreported; 1974 Opns St Comp No. 74-1120, unreported). It must also be …
https://www.osc.ny.gov/legal-opinions/opinion-88-66New York’s Economy and Finances in the COVID-19 Era (April 16, 2021)
… (12 percent). While both the accommodation and food services sector and the arts, entertainment, and … particularly hard hit by the pandemic, accommodation and food services received a greater share of loans (9 percent of … $684,400,798 $78,190 ROCKLAND 10,001 $867,823,340 $86,774 SAINT LAWRENCE 1,288 $125,631,911 $97,540 SARATOGA 4,755 …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-april-16-2021Contributing Toward Your Retirement – Article 14 Benefits
… any salary reductions for any other tax-deferred plan. *IRC Section 414(h) does not apply to PFRS member …
https://www.osc.ny.gov/retirement/publications/1644/contributing-toward-your-retirementMore About This Retirement Plan – New Career Plan
… describes the benefits available to Tier 1, 2, 3, 5 and 6 Police and Fire Retirement System members covered by the New Career Plan. (There is no Tier 4 in the Police and Fire Retirement System.) These benefits are provided by …
https://www.osc.ny.gov/retirement/publications/1515/more-about-retirement-planX.4 Overview – X. Guide to Vendor/Customer Management
… SECTION OVERVIEW AND POLICIES Each registered vendor in the Statewide Vendor File has its own … Each registered vendor in the Statewide Vendor File has its own …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4-overviewState Comptroller DiNapoli Statement on SEC's Climate Disclosure Proposal
… New York State Comptroller Thomas P. DiNapoli issued the following statement regarding today’s SEC proposed rule on climate disclosure. "Today's action by the SEC will provide investors with the robust climate disclosures that we have long advocated …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-statement-secs-climate-disclosure-proposalTravel Advisory No. 5
… GFO , Chapter XIV, Section 9 - Statewide Financial System Imaging and Attachment Guidance . If the agency does not …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/5-gfo-updates-record-retention-travel-and-expenseVillage of Northville – Joint Youth Activity Program (2016M-339)
… Purpose of Audit The purpose of our audit was to determine if the Village’s joint youth … program (Program) has been established by the Village of Northville to operate youth development activities for … Village of Northville Joint Youth Activity Program 2016M339 …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/09/village-northville-joint-youth-activity-program-2016m-339Delaware County – Third-Party Contractual Services (2014M-287)
… 48,000, includes 19 towns and 10 villages. The County is governed by an elected Board of Supervisors that is composed of 19 members. Budgeted appropriations for 2014 … Amend the procurement policy to ensure that competition is used when awarding contracts. Ensure that written …
https://www.osc.ny.gov/local-government/audits/county/2015/03/06/delaware-county-third-party-contractual-services-2014m-287Columbia County – Payroll (2014M-121)
… auto-pay payroll system resulted in payments to part-time attorneys for hours not worked. The County does not have … properly segregated. Review the method by which part-time attorneys are paid and the associated hours are reported. …
https://www.osc.ny.gov/local-government/audits/county/2014/08/14/columbia-county-payroll-2014m-121Florida Union Free School District – Information Technology (2017M-146)
… Controls over the collection, processing, transmission and storage of personal, private and sensitive information (PPSI) …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/florida-union-free-school-district-information-technology-2017m-146