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Opinion 91-22
… company within a fire department). June 17, 1991 Joseph Frank, Esq., Attorney at Law Hicksville Fire District …
https://www.osc.ny.gov/legal-opinions/opinion-91-22Tapestry Charter School – Internal Controls Over Credit and Debit Cards (2013M-271)
… While the School’s credit card policy adequately addresses many control procedures, certain additional controls should be considered. The policy does not define how many credit card accounts may be established, limit the number of credit cards …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/tapestry-charter-school-internal-controls-over-credit-and-debit-cardsKing Center Charter School – Purchasing (2013M-215)
… our audit was to examine the School’s purchasing process for the period July 1, 2011, through July 12, 2013. … Background The King Center Charter School was established in 2000 as the first charter school to open in the City of … Key Findings We found that the School’s purchasing policy does not provide appropriate guidance as to when written or …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/king-center-charter-school-purchasing-2013m-215State Comptroller DiNapoli Releases Municipal & School Audits
… The city has not addressed 12 audit recommendations made in a June 2021 audit. City officials could not provide … assets worth $47,000 did not have their location listed. In addition, although required annually, the last physical inventory was conducted in 2017. The superintendent and former business …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-audits-02013 Year End Report
… payment system, where they are subject to various edit and validation checks, approved by the Board for …
https://www.osc.ny.gov/state-agencies/audits/2014/05/13/2013-year-end-reportState Agencies Bulletin No. 2135
… is to inform agencies of the April 2023 Increase to Hazard Duty Pay. Affected Employees Employees in Administrative … Association (CSEA), provides for an increase in Hazard Duty Pay for employees who are currently receiving Hazard Duty CSEA Straight Time (Earnings Code HZ3) and/or 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
… Indirect costs are costs for activities that benefit more than one program or … cannot be identified to only a specific contract. Such costs are generally classified under functional categories … Indirect costs are costs for activities that benefit more than one …
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 monitored the Town’s disbursements for the period January 1, 2011, to December 19, 2012. Background The Town of Pittsfield is … Recommendations Periodically compare the approved warrants with the canceled check images, as shown on the bank …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-pittsfield-disbursements-2013m-82State Comptroller DiNapoli Releases School District Audits
… The purchasing agent did not ensure purchases adhered to the district’s purchasing policy for goods and services not subject to competitive bidding. As a result, the purchasing agent … did not establish adequate controls over user accounts to help prevent against unauthorized use, access, and loss, …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-school-district-audits-0Village of Dresden – Clerk-Treasurer’s Duties and Multiyear Financial Planning (2013M-3)
… 15, 2012. Background The Village of Dresden is located in the Town of Torrey, in Yates County, and has a population of 308. The Village is … with 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-3Roosevelt Public Library – Board Oversight of Library Operations (2014M-297)
… Background The Roosevelt Public Library, which is located in the Town of Hempstead, Nassau County, was created by a special act of the State Legislature in 1970. The Library serves more than 16,000 community … approval for eight of 12 programs held at the library in 2013 and did not ensure that all program performers and …
https://www.osc.ny.gov/local-government/audits/library/2015/01/30/roosevelt-public-library-board-oversight-library-operations-2014m-297Town of Coeymans – Recordkeeping and Cash Disbursements (2013M-186)
… Purpose of Audit The purpose of our audit was to examine internal controls over selected Town financial operations for the period January 1, 2011, to September 30, 2012. Background The Town of Coeymans is … The payroll clerk’s duties include making changes to salaries and wages but she is also capable of submitting …
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)
… is a School District Public Library that is located in the Town of Babylon in Suffolk County. The Library is governed by a five-member … cash receipts and received payments that were not included in her contractual agreement. The Board did not enforce …
https://www.osc.ny.gov/local-government/audits/library/2014/11/20/wyandanch-public-library-oversight-library-resources-2013m-399Citizens Hose Company – Board Oversight of Financial Operations (2015M-157)
… report ] Purpose of Audit The purpose of our audit was to examine the Company’s internal controls over its financial … The Company did not have adequate controls in place to ensure that Company funds were safeguarded. The Company’s … adopt a code of ethics and written policies and procedures to provide detailed guidance for Company officials and staff …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/12/11/citizens-hose-company-board-oversight-financial-operationsCity of Middletown – Selected Financial Operations and Information Technology (2013M-56)
City of Middletown Selected Financial Operations and Information Technology 2013M56
https://www.osc.ny.gov/local-government/audits/city/2013/05/31/city-middletown-selected-financial-operations-and-information-technology-2013m-56UnitedHealthcare – Reasonable and Customary Reimbursement Rates for Delayed Claims
To determine whether UnitedHealthcare paid claims using reasonable and customary reimbursement rate schedules that did not correlate
https://www.osc.ny.gov/state-agencies/audits/2019/12/12/unitedhealthcare-reasonable-and-customary-reimbursement-rates-delayed-claimsTown of Chesterfield – Internal Controls Over Selected Financial Operations (2014M-331)
… was to review the financial operations of the Port Kent Water District 1 and internal controls over the Tax … an elected five-member Town Board, includes the Port Kent Water District 1, which provides water service to approximately 140 customers. The Town’s … was to review the financial operations of the Port Kent Water District 1 and internal controls over the Tax …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-chesterfield-internal-controls-over-selected-financial-operations-2014m-331Village of Mount Morris – Justice Court (2013M-152)
… of Audit The purpose of our audit was to examine the Court’s financial activity for the period January 1, 2005, to February 12, 2013. Background The Mount Morris Village Court is located in the Town of Mount Morris, Livingston … County. The Village of Mount Morris operates its Court with one elected Justice and a court clerk. The Village …
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)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the Court’s financial … and reconcile Department of Motor Vehicles’ (DMV) pending ticket log with caseload activity to ensure that tickets are …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-dunkirk-justice-court-2013m-106State Agencies Bulletin No. 1858.1
… with Abandoned Property Law §1422, an initial outreach letter was sent to all employees with a 2019 uncashed payroll … greater than $19.99 on October 13, 2020. A second outreach letter was sent via certified mail to all employees with a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18581-outreach-escheatment-2019-uncashed-payroll-checks