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Town of Enfield – Purchasing (2016M-377)
… Town officials did not obtain the proper number of quotes for purchases subject to Town policy. Not all vendor … professional services. Follow the competitive bidding and quotes requirements of the procurement policy when obtaining …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-enfield-purchasing-2016m-377Cambridge Central School District – Internal Controls Over Extra-Classroom Activity Funds (2014M-63)
… Purpose of Audit The purpose of our audit was to determine if the District had … The Cambridge Central School District is located in the Towns of Cambridge, Easton, Jackson, Salem and White Creek in Washington County and the Towns of Hoosick, Pittstown and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/cambridge-central-school-district-internal-controls-over-extra-classroomThree Village Central School District – Fuel Inventories (2015M-271)
… audit was to determine if the District properly accounted for fuel inventories for the period July 1, 2014 through July 31, 2015. Background … The Three Village Central School District is located in the Town of Brookhaven in Suffolk County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/three-village-central-school-district-fuel-inventories-2015m-271Upper Mohawk Valley Regional Water Board – Water Accountability (2015M-300)
… of excessive water loss and take appropriate action to reduce water loss and costs. … Upper Mohawk Valley Regional …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/02/05/upper-mohawk-valley-regional-water-board-water-accountability-2015m-300Watervliet Housing Authority – Timekeeping and Leave Records (2015M-186)
… Purpose of Audit The purpose of our audit was to examine the internal controls … Background The Watervliet Housing Authority is located in the City of Watervliet in Albany County. The Authority, …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/10/09/watervliet-housing-authority-timekeeping-and-leave-records-2015m-186XII.5.M Selecting the Appropriate Handling Code – XII. Expenditures
… must provide enclosures to identify payments Voucher for advance payment to the Federal government (e.g., …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5m-selecting-appropriate-handling-codeDiNapoli: Better Reporting and Monitoring of NYC Capital Projects Needed
… notable exclusions. City-funded projects undertaken by the School Construction Authority for the NYC Department of … Courts, waterway bridges, water supply, traffic, highways, public buildings, library, and economic development projects … delivery of projects, but little detail is available in public documentation about what is fueling these cost and …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-better-reporting-and-monitoring-nyc-capital-projects-neededState Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. East Aurora Union Free School District – Procurement (Erie County) The board and … to demonstrate quotes were obtained for 48 purchase and public works contracts (100% of contracts audited) totaling …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-municipal-school-audits-0SUNY Bulletin No. SU-321
… establishing temporary overtime rates for employees in certain titles represented by UUP working at a SUNY University Hospital. Affected Employees Employees in certain State University Professional Services Negotiating … SUNY providers that opt into a pilot program for employees in certain titles to establish a temporary overtime rate up …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-321-pilot-program-establishing-temporary-overtime-ratesOpinion 95-12
… by L 1992, ch 708, govern the deposit and investment of public funds of "local governments". For this purpose, a … government is defined to include municipal corporations, school districts, BOCES, district corporations, special improvement districts, public libraries and IDAs (General Municipal Law, §§10[1][a], …
https://www.osc.ny.gov/legal-opinions/opinion-95-12State Comptroller DiNapoli Releases Municipal Audits
… Amherst Industrial Development Agency – Project Approval and Monitoring (Erie County) The board did not properly … budgets and failed to monitor budgetary results during the year. In addition, the board allowed excessive levels of … in the collective bargaining agreements, valued at $13,700. The mayor did not require department heads to track …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-municipal-auditsIV.3.A Taxes – IV. Accounting Codes - Uses and Descriptions
… an office, or deriving receipts from activity within NYS (other than the Metropolitan Commuter Transportation … pari-mutual betting as prescribed in Articles 2, 3, and 4 of the Racing, Wagering and Pari-Mutuel Law. 30422 … and Pari-Mutuel Law. Other Taxes – Racing and Combative Sports Tax 30432 Racing Tax Tax imposed on admissions fees …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3a-taxesState Agencies Bulletin No. 1940
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the … provides for payment of performance advances on October 1 to eligible CSEA employees based on the 04/01/2020 Salary … 001-025) and NS positions (Grade 600), which are equated to a grade (Grade 001-025) and whose annual salary is below …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1940-october-2021-civil-service-employees-association-csea-performanceWyandanch Union Free School District – Budget Review (B24-7-2)
… 2024-25 budget. Background The Wyandanch Union Free School District (District) is located in Suffolk County. … 30, 2019. Under Local Finance Law Section 10.10(d), when a school district is authorized by a special or general law to … each year, starting with the fiscal year during which the school district is authorized to issue the deficit …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/05/wyandanch-union-free-school-district-budget-review-b24-7-2DiNapoli, McGill Announce Arrest of Man Who Allegedly Stole Deceased Mother's Retirement Payments
… that were sent to his deceased mother, Elizabeth Dorothy Case. Bump concealed his mother’s death and continued … fund and $24,641 from the SSA. “The allegations in this case are heinous and driven by greed,” DiNapoli said. “The … hold them accountable for their crimes.” Elizabeth Dorothy Case was a New York State employee and resident of Jamaica, …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-mcgill-announce-arrest-man-who-allegedly-stole-deceased-mothers-retirement-paymentsComptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Town of Goshen , Town of Hague and Seaford Fire District . “In today’s fiscal climate, budget transparency and …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-2Sullivan County – Fiscal Stress (2013M-81)
… Legislature. The County’s total 2013 appropriations for all funds was approximately $192.7 million. Key Findings … and they have developed reasonable budgetary estimates for most major revenues and expenditures, the County’s … financial condition has declined over the last few years. For the years between 2007 and 2011, the County has spent …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/sullivan-county-fiscal-stress-2013m-81LaFayette Central School District – Reserves (2013M-387)
… and the Onondaga Nation Territory. It is governed by a Board of Education which comprises seven elected members. … general fund operating expenditures of approximately $19.4 million. Key Findings Four of the five reserve funds in the … funds over multiple fiscal years, they can be considered de facto reserve funds. The District did not have a plan for …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/lafayette-central-school-district-reserves-2013m-387Niagara Charter School – Student Enrollment and Billing (2013M-294)
… through September 6, 2013. Background The Niagara Charter School, located in the Town of Wheatfield, Niagara County, is … including one parent and two teacher representatives. The School’s operating expenses for the 2012-13 fiscal year were …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/niagara-charter-school-student-enrollment-and-billing-2013m-294Hourly Based Information Technology Services
… Purpose The objectives of our examination objectives were to determine if the Office of General Services (OGS) paid Hourly Based … a pricing schedule that defines the hourly bill rate for standard and specialty job titles. The hourly bill rates for …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/hourly-based-information-technology-services