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VI.2.A Appropriation & Segregation Overview – VI. Budgets

… may be made during a specific State fiscal year, and from which disbursements may be made, for the purposes designated, up to the stated amount of the … may be made during a specific State fiscal year and from which disbursements may be made for the purposes designated up to the stated amount of the …

https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi2a-appropriation-segregation-overview

Controls Over Vehicle Use and Transportation-Related Expenses

… vehicles. These 11 regions typically serve their local surrounding counties and are responsible for overall … fleet management and repair services, administered by the Contractor. Along with the Department’s 10 regional repair … 2020, the Department’s fleet included both passenger and construction vehicles totaling 4,283 State-owned and 527 …

https://www.osc.ny.gov/state-agencies/audits/2021/10/07/controls-over-vehicle-use-and-transportation-related-expenses

Unified Court System Bulletin No. UCS-310

… Purpose The purpose of this bulletin is to inform agencies of the processing of the 2022 Prepaid Legal Service Benefit. Affected Employees The following … The purpose of this bulletin is to inform agencies of the processing of the 2022 Prepaid Legal Service Benefit …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-310-prepaid-legal-service-benefit-unified-court-system-ucs

State Comptroller DiNapoli Releases School Audits

… Gorham-Middlesex Central School District – Online Banking Access (Ontario County) District officials did not ensure … addition to finding sensitive information technology (IT) control weaknesses, which was communicated confidentially to … policies; establish an IT contingency plan; or provide IT security awareness training. Auditors found 18% of the …

https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-school-audits

DiNapoli: Federal Relief Funds Should Have Been Better Targeted to Communities Hardest Hit by COVID-19

… and 46 other localities, including Westchester, Nassau and Suffolk counties, would have received additional funding … with the COVID-19 emergency during the period from March 1, 2020, to Dec. 30, 2020. Under current law, the funds … one-quarter of their CRF payments ($34 billion; see Figure 1). Only 12 local governments had utilized more than 50 …

https://www.osc.ny.gov/press/releases/2020/09/dinapoli-federal-relief-funds-should-have-been-better-targeted-communities-hardest-hit-covid-19

Unified Court System Bulletin No. UCS-280

… by Communication Workers of America (CWA), Local 1180 in bargaining unit SD will be affected. Employees represented by District Council 37 in bargaining unit SK who reside within the zip codes … will be added to the employee’s taxable gross wages, for tax withholding purposes, and reflected on the 2019 Form …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-280-prepaid-legal-service-benefit-unified-court-system-ucs

South Farmingdale Fire District - Financial Condition and Leave Benefits (2018M-29)

… appropriations. Establish leave benefits by an employee handbook, Board resolution, individual contract or collective …

https://www.osc.ny.gov/local-government/audits/fire-district/2018/05/25/south-farmingdale-fire-district-financial-condition-and-leave-benefits

Niagara County Industrial Development Agency – Project Approval and Monitoring (2015M-93)

… corporation created under New York State General Municipal Law. The IDA is governed by a Board of nine members who are …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/niagara-county-industrial-development-agency-project

Wantagh Fire District – Payroll (2013M-176)

… Purpose of Audit The purpose of our audit was to examine the District’s internal controls … The Wantagh Fire District is a district corporation of the State, distinct and separate from the Town of Hempstead and Nassau County in which it is located. An … The purpose of our audit was to examine the Districts internal controls …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/20/wantagh-fire-district-payroll-2013m-176

Hortonville Fire Company – Financial Activity (2014M-210)

… Purpose of Audit The purpose of our audit was to examine controls over the recording and reporting of financial activity for the period January 1, 2013 through …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/08/hortonville-fire-company-financial-activity-2014m-210

East Aurora Volunteer Fire Department, Inc. – Controls Over Financial Activities (2014M-247)

… Inc. is located in the Village of East Aurora in Erie County. According to the bylaws, a 13-member Fire Council is … Key Findings The Council does not approve claims prior to payment, the audit committee did not review canceled checks … for a fund-raiser did not maintain an accountability of ticket sales. The Treasurer did not prepare adequate monthly …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/07/east-aurora-volunteer-fire-department-inc-controls-over-financial

Oneida County Department of Social Services – Contract Monitoring and Payments (2015M-244)

… performance measures. Actively monitor contract expiration dates so there is sufficient time to renegotiate the contracts in advance of the contracts’ expiration dates. …

https://www.osc.ny.gov/local-government/audits/county/2016/02/12/oneida-county-department-social-services-contract-monitoring-and-payments-2015m

Genesee County – Purchasing (2015M-241)

… purchase cards did not always comply with the purchase card policy. The Treasurer’s office did not adequately audit purchasing card transactions. Key Recommendations Maintain adequate … to the policy. Perform a thorough audit of purchasing card activity to determine if County policies are being …

https://www.osc.ny.gov/local-government/audits/county/2016/03/25/genesee-county-purchasing-2015m-241

Village of Rushville - Board Oversight and Information Technology (2018M-118)

… of claims. Ensure investments were made in compliance with New York State General Municipal Law (GML). 1 As a … IT policies and procedures. Village officials agreed with our recommendations and have initiated or indicated they …

https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-rushville-board-oversight-and-information-technology-2018m-118

Town of Davenport - Transparency (2018M-85)

… Clerk did not maintain a complete and up-to-date record of the Board’s meetings. The Board did not conduct a thorough and deliberate audit of claims. Key Recommendations The Supervisor should maintain … The Board should conduct a thorough and deliberate audit of claims to identify any irregularities or deficiencies in …

https://www.osc.ny.gov/local-government/audits/town/2018/08/31/town-davenport-transparency-2018m-85

Hillside Public Library of New Hyde Park – Claims Processing (2017M-175)

… and deliberate audit of claims, ensuring that each claim contains sufficient supporting documentation, before … invoices and receiving reports are attached to each claim. …

https://www.osc.ny.gov/local-government/audits/library/2017/12/08/hillside-public-library-new-hyde-park-claims-processing-2017m-175

Dunkirk City School District – Financial Management (2017M-122)

… Purpose of Audit The purpose of our audit was to review the District’s financial … The Dunkirk City School District is located in the City of Dunkirk and the Towns of Dunkirk and Sheridan in … District, which operates six schools with approximately 2,000 students, is governed by a seven-member Board of …

https://www.osc.ny.gov/local-government/audits/school-district/2017/10/13/dunkirk-city-school-district-financial-management-2017m-122