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White Plains City School District – Financial Management (2020M-71)
… million, the equivalent of 43 percent of the District’s annual budget. Certain appropriations were overestimated in … reserves during the fiscal year. Key Recommendations Adopt annual budgets that contain reasonable estimates for …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/30/white-plains-city-school-district-financial-management-2020m-71Red Flags – Improving the Effectiveness of Your Claims Auditing Process
… remittance addresses for the same vendor Inconsistent, vague or implausible responses arising from inquiries or …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/red-flagsChenango Valley Central School District – Budget Review (B4-13-11)
… budgeted revenues and appropriations to the average of the actual results for the past two years and projected results … revenues and appropriations are higher than average actual results by $65,000 and $120,000, respectively. The … fund budget that more closely aligns with previous years’ actual results of operations, unless there are some known …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/chenango-valley-central-school-district-budget-review-b4-13-11Village of Nelsonville – Financial Operations (2012M-242)
… Purpose of Audit The purpose of our audit was to examine the Board’s financial oversight activities for the period June 1, 2011, to August 31, 2012. Background The Village of Nelsonville is … property taxes and State aid. Key Findings The Board needs to improve its oversight of the Village’s financial …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-nelsonville-financial-operations-2012m-242Village of Middleburgh – Fiscal Operations (2013M-10)
… governed by a Mayor and four Trustees who form the Village Board. The Village’s annual budget for the 2011–12 fiscal year was $1 million. Key Findings The Board and the Mayor did not meet their fiscal oversight …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-middleburgh-fiscal-operations-2013m-10Town of Mohawk – Records and Reports (2013M-113)
… of our audit was to review the Supervisor’s accounting records and reports for the period July 1, 2011, through December 31, 2012. Background The Town of Mohawk is located in Montgomery County and has approximately 3,800 …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-mohawk-records-and-reports-2013m-113Village of South Floral Park – Budgeting and Financial Oversight (2021M-5)
… - pdf ] Audit Objective Determine whether the Village of South Floral Park’s (Village) Board provided adequate oversight and management …
https://www.osc.ny.gov/local-government/audits/village/2021/07/16/village-south-floral-park-budgeting-and-financial-oversight-2021m-5Town of Argyle – Town Clerk and Budgeting (2012M-231)
… Purpose of Audit The purpose of our audit was to review internal controls over the Clerk’s office and the … Town’s budgeting practices for the period January 1, 2010, to June 30, 2012. Background The Town of Argyle is located in … Findings The previous Clerk used the Town’s credit card to charge personal items totaling $8,347, did not deposit …
https://www.osc.ny.gov/local-government/audits/town/2013/03/11/town-argyle-town-clerk-and-budgeting-2012m-231Village of Cato – Water Financial Operations (2023M-145)
… capital water needs were not appropriately planned for. Key Recommendations Establish written policies and procedures to provide adequate guidance for billing, collecting and enforcing water charges. Ensure … reserve balances to determine whether they are sufficient for future needs. Village officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/village/2024/03/22/village-cato-water-financial-operations-2023m-145Herkimer Central School District – 2014 Building Renovation Capital Project (2022M-136)
… works. In March 2022, the former clerk of the works was arrested for defrauding the New York State and Local …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/herkimer-central-school-district-2014-building-renovation-capital-projectTown of Summit – Town Clerk (2024M-51)
… – pdf] Audit Objective Determine whether the Town of Summit (Town) Clerk properly recorded, deposited and remitted … taken corrective action. … Determine whether the Town of Summit Town Clerk properly recorded deposited and remitted …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-summit-town-clerk-2024m-51Electronic Documents Submission System (EDSS)
… the Authorizer’s Online Services account with the New York State Office of the State Comptroller (OSC). Online … Contract Reporter Exemption Request Help Glossary of Terms Release Notes Contact Us Phone Weekdays, 8:00 am - 5:00 pm …
https://www.osc.ny.gov/state-agencies/contracts/electronic-documents-submission-system-edssOpinion 88-44
… Services (town board member employed by engineering firm) -- Interest in Contract (town board member employed by … arising after execution of contract) GENERAL MUNICIPAL LAW, §§800(3)(c), 802(1)(b): A town board member acquires an … involving the firm. Article 18 of the General Municipal Law (§§800, et seq .) contains the provisions of law which …
https://www.osc.ny.gov/legal-opinions/opinion-88-44X.4.A Identifying Information – X. Guide to Vendor/Customer Management
… SECTION OVERVIEW AND POLICIES The “Identifying Information” section of the Vendor Record contains useful … orders, suppliers that have contracts, utility suppliers) Yes Non-Procurement Srvc Provider Non-commercial, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4a-identifying-informationOpinion 88-23
… -- Construction Contracts (village trustee an employee, officer and stockholder of construction company) -- … 2(a); VILLAGE LAW, §5-524(2): A village trustee who is an officer, employee and stockholder of a construction … than 5% of the outstanding stock and (b) as employee and officer of the corporation, his or her duties do not involve …
https://www.osc.ny.gov/legal-opinions/opinion-88-23XI.14.A Publication of Procurement Opportunities – XI. Procurement and Contract Management
… goods and services in the amount of $50,000 or more in The New York State Contract Reporter . The statute requires … of $10,000 or less awarded by the State University of New York or the City University of New York. However, the State University of New York and the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi14a-publication-procurement-opportunitiesComptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … properly documented. A full-time officer did not appear to have worked certain hours claimed on his timesheet and four officers were paid for days off to which they were not entitled. Further, leave time records …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-2City of Beacon – Internal Controls Over Cash Receipts and Information Technology (2012M-224)
… to the Clerk. Internal controls over the issuance of parking tickets were not established to provide reasonable … policies requiring City police and MTA officers to issue parking tickets in a sequential order and maintain copies of … issued. Have a written agreement with the Beacon City School District for delinquent school tax collection. Develop …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/city-beacon-internal-controls-over-cash-receipts-and-information-technology-2012mDiNapoli: Former Town Clerk Arrested in Mayfield Theft
… Hart took advantage of her position and the public's trust by diverting public funds to herself," said DiNapoli. "I … misappropriated more than $35,000 in property taxes, dog licensing and other fees. Ms. Hart pocketed more than … the toll-free Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-former-town-clerk-arrested-mayfield-theftCUNY Bulletin No. CU-405
… listed above is pursuant to Article III, Section 11 of the Blue Collar Agreement and the memorandum from Carmelo Batista …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-405-june-2010-cuny-uniform-allowance-payment