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Almond Volunteer Fire Department – Cash Shortage (2014M-113)
… 13, 2014. Background The Almond Volunteer Fire Department is located in the Village of Almond in Allegany and Steuben … process. While Department bylaws state that the Treasurer is responsible for all financial activity, they do not detail … are approved prior to payment and supporting documentation is properly maintained. Annually audit the Treasurer’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/almond-volunteer-fire-department-cash-shortage-2014m-113Nassau County – Contract Approval Process (2012M-192)
… the period January 1, 2010, to March 31, 2012. Background Nassau County, located on Long Island, covers 287 square … authorized in accordance with the County Charter and the Nassau County Interim Finance Authority (NIFA) directives, … Nassau County Contract Approval Process 2012M192 …
https://www.osc.ny.gov/local-government/audits/county/2013/03/14/nassau-county-contract-approval-process-2012m-192Town of Middlebury – Purchasing (2013M-212)
… in the area and noted that the Town paid reasonable prices for these items. Key Recommendations Monitor for …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-middlebury-purchasing-2013m-212Wyandanch Public Library – Oversight of Library Resources (2013M-399)
… when it is appropriate to provide meals or refreshments at Library meetings or functions. The Library did not always …
https://www.osc.ny.gov/local-government/audits/library/2014/11/20/wyandanch-public-library-oversight-library-resources-2013m-399Niagara Falls Housing Authority – Compensation-Related Payments to the Executive Director (2012M-199)
… period January 1, 2010, to July 31, 2012. Background The Niagara Falls Housing Authority is a municipal housing … the purpose of providing housing services in the City of Niagara Falls in accordance with the rules and regulations … Niagara Falls Housing Authority CompensationRelated Payments …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/niagara-falls-housing-authority-compensation-related-payments-executive-directorBroome County – Financial Condition (2013M-224)
… of Audit The purpose of our audit was to examine the County’s financial condition for the period January 1, 2012, to February 21, 2013. Background Broome County, located in the central southern portion of upstate … Tier, has a population of approximately 200,600. The County is governed by the Board of Legislators comprising 15 …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/broome-county-financial-condition-2013m-224Homer Central School District – Financial Condition (2013M-306)
… expenditures for the 2013-14 fiscal year are $39 million. Key Findings The Board did not ensure budget estimates were … $2.4 million more in taxes than necessary for operations. Key Recommendations Adopt budgets that include the District’s actual needs based on historical trends or other identified needs. Review all …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/homer-central-school-district-financial-condition-2013m-306Hamburg Central School District – Capital Project (2014M-129)
… capital project, including quantities, details and locations where the work will be performed. Ensure that the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/hamburg-central-school-district-capital-project-2014m-129Hicksville Water District – Competitive Quotations (2013M-233)
… did not obtain quotes for goods and services purchased from three of 13 vendors, totaling $42,421. These three … a copy of the written quotes be attached to the payment voucher or purchase order, no quotes were attached to the … order in our sample. Further, when purchases were made from State or County contracts, they were not documented on …
https://www.osc.ny.gov/local-government/audits/district/2013/10/25/hicksville-water-district-competitive-quotations-2013m-233Hancock Central School District – Financial Condition (2013M-187)
… District is located in the Towns of Deposit, Hancock and Tompkins in Delaware County. The District is governed by the Board of Education …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/hancock-central-school-district-financial-condition-2013m-187Town of Bolivar – Community Development Block Grant (2013M-353)
… CCDC contract were identified, as well as the unauthorized diversion of Town grant funds. The CCDC overpaid itself …
https://www.osc.ny.gov/local-government/audits/town/2014/03/07/town-bolivar-community-development-block-grant-2013m-353Comptroller DiNapoli Releases School District Audits
… overestimated appropriations and appropriated fund balance for planned operating deficits that never occurred. … were adequately supported and properly allocated. Except for minor discrepancies, which auditors discussed with … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-releases-school-district-auditsState Agencies Bulletin No. 434
… a separate check for the refunds. These checks will be sent to the agency where the employee is currently or most …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/434-new-earnings-codes-tax-refunds-processed-through-payservXI.12.C Surety Takeovers – XI. Procurement and Contract Management
… Public works contracts may include provisions that require a … surety payments will be made via Automated Clearinghouse (ACH) payments. At the time of the takeover, if the original … should obtain the surety vendor’s agreement to receive ACH payments. Payment via ACH will ensure timely and accurate …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12c-surety-takeoversCUNY Bulletin No. CU-677
… Purpose The purpose of this bulletin is to describe new Earns codes for the Time Entry Panel to report overtime worked due to events of the COVID-19 … The purpose of this bulletin is to describe new Earns codes for the Time Entry Panel to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-677-cuny-reporting-overtime-related-covid-19DiNapoli: New York Sees Improvement in Condition of Local Bridges
… across the country,” DiNapoli said. “Despite increased funding from the federal and state governments, there is a … needs to be done in New York. Local governments need this funding to continue so sorely needed repairs and maintenance … county that did not have any in poor condition in 2023. Funding for Improvements A majority of the FHWA’s estimated …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-new-york-sees-improvement-condition-local-bridgesComptroller DiNapoli Releases School District Audits
… because of generated operating surpluses. As of June 30, 2019, surplus fund balance totaled approximately … fund balance exceeded the statutory limit each of the last three fiscal years, ranging from 4.7 percentage points to 8.9 percentage points over the limit. Auditors also …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-school-district-audits-1State Comptroller DiNapoli Releases Annual IDA Report
… total value of over $140 billion in fiscal year end (FYE) 2024, an increase of 3.5% or $4.7 billion from the prior … DiNapoli. “IDAs granted $2.1 billion in tax exemptions in 2024, continuing an upward trend,” DiNapoli said. “The tax … Office. Highlights of notable IDA activity in FYE 2024 includes: Of the 4,183 active IDA projects, 2,624 …
https://www.osc.ny.gov/press/releases/2026/05/state-comptroller-dinapoli-releases-annual-ida-reportOpinion 2006-1
… This is in reply to your letter asking whether a town may pay an employee on the morning of the last day of the payroll … Whether a town may pay an employee on the morning of the last day of the payroll …
https://www.osc.ny.gov/legal-opinions/opinion-2006-1Opinion 89-53
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES--Recipients (basis for allocation between or … among fire companies in a multi-company fire department) INSURANCE LAW, §§9104, 9105: Where foreign fire insurance tax moneys are distributed in accordance with …
https://www.osc.ny.gov/legal-opinions/opinion-89-53