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Opinion 95-30
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Investments (by public library) LIBRARIES -- Investments (of moneys raised by taxes and gifts) GENERAL MUNICIPAL LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-95-30State Agencies Bulletin No. 1208
… GOER Memorandums dated 11/08/12, Article 49.1 and 49.2c of the 2011-16 CSEA Operational Services Unit (BU03) and the … Clothing Allowance The Work Related Clothing Allowance of $65.00 per year is to be paid either through the payroll … Clothing Allowance The Work Related Clothing Allowance of $58.00 is paid to eligible employees in Bargaining Unit 04 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1208-2012-csea-work-related-clothing-allowance-bargaining-units-03-and-04State Agencies Bulletin No. 1122
… for processing the Work Related Clothing Allowance and the Uniform Maintenance Allowance payments. Affected … Employees Eligible employees in CSEA Bargaining Units 03 and 04 Effective Date(s) Payments may be made in Pay Period 20L, paychecks dated 1/26/12 (Institution) and Pay Period 21L, paychecks dated 2/1/12 (Administration) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1122-2011-csea-work-related-clothing-allowance-bargaining-units-03-and-04State Agencies Bulletin No. 853
To explain the procedures for processing the Work Related Clothing Allowance and the Uniform Maintenance Allowance payments
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/853-2008-csea-work-related-clothing-allowance-bargaining-units-03-and-04-andFinancial Literacy
… literacy empowers New Yorkers with skills knowledge and education to make informed decisions with their money …
https://www.osc.ny.gov/financial-literacyState Comptroller DiNapoli Releases Municipal & School Audits
… audits were issued. Gates Fire District – Board Oversight of Long-Term Planning (Monroe County) The board and district … more than $7.5 million (80%) for 2020 through 2024. Town of Poestenkill – Credit Card Purchases (Rensselaer County) … unauthorized E-ZPass charges occurred. Charter School of Educational Excellence – Information Technology (IT) …
https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… Fund purposes and properly allocated. However, Town of Riverhead officials did not always record dates … or provide timely monthly reports to officials for eight of the 13 months in the audit period; or prepare bank … officials paid unapproved overtime totaling $2,176. Town of Cobleskill – Budgeting (Schoharie County) The board did …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… local government and school audits were issued. Village of Mexico – Financial Management (Oswego County) The board … a fund balance policy and maintained an excessive level of unassigned surplus fund balance in the general fund with … $839,530 and $1.1 million, or between 109% and 124% of the ensuing year’s budget. The board did not consider …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-audits-0State Agencies Bulletin No. 254
… Purpose To provide agencies with instructions for updating dues and agency shop when VRWS is reported on Job Affected Employees Employees represented … To provide agencies with instructions for updating dues and agency shop when VRWS is reported on Job …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/254-csea-union-dues-code-201-and-agency-shop-fee-code-212-employeesState Comptroller DiNapoli Releases Municipal & School Audits
… software that may compromise data, confidentiality, integrity or availability is increased. Fifteen network users …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-0Town of Baldwin – Claims Auditing (2023M-113)
… the Town of Baldwin (Town) Board (Board) properly audited and approved claims prior to payment. Key Findings The … to insufficient documentation, we were unable to determine and the Board was unable to support it approved claims before … claims (out of 353 claims) totaling approximately $55,100 and determined that Town officials did not comply with the …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-baldwin-claims-auditing-2023m-113State Comptroller DiNapoli Releases Municipal & School Audits
… inventory records and ordered excessive quantities of workbooks. As a result, officials ordered 4,126 workbooks … did not maintain a comprehensive perpetual inventory of workbooks, nor did they perform annual inventory counts at year-end. As a result, officials were not aware of the large quantities of workbooks stored at the elementary …
https://www.osc.ny.gov/press/releases/2023/11/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… was provided to employees and elected officials. However, of the 150 total individuals auditors tested (125 selected … officials did not complete the annual training. Town of Orangeville – Town Clerk/Tax Collector (Wyoming County) … record, remit and report detailed clerk fees for 21 of the 24 months reviewed; deposit clerk fees and real …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… local government and school audits were issued. City of Niagara Falls – Sexual Harassment Prevention (SHP) … was not provided to all employees and elected officials. Of the 65 total individuals auditors tested (59 selected … and all six elected officials), 14 employees, or 24% of employees tested, and five elected officials did not …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… investment policy as required by state law until the end of the audit period. The district earned interest totaling … and savings accounts, which had an average daily balance of approximately $567,000 during the audit period. However, … have resulted in higher investment earnings. As a result of the audit, the board subsequently approved an investment …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… was not provided to all employees or any board members. Of the 120 total individuals tested (115 selected employees … not available for the district’s use Eastern Suffolk Board of Cooperative Educational Services – Information Technology … and properly audited prior to payment, certain purchases of goods and services auditors reviewed lacked necessary …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-audits-0Town of Groton – Highway Department Asset Accountability (2022M-117)
… report – pdf] Audit Objective Determine whether the Town of Groton (Town) officials adequately safeguarded and … obtain Board approval for all disposals or dispose of Department assets in accordance with the Town’s capital … and procedures for the sale, transfer or disposition of unused assets. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-groton-highway-department-asset-accountability-2022m-117Fiscal Stress Monitoring System
… State Comptroller Thomas P. DiNapoli created an early warning … State Comptroller Thomas P DiNapoli created an early warning …
https://www.osc.ny.gov/local-government/fiscal-monitoringTown of Hempstead – Budgeting (2021M-169)
… Hempstead (Town) Board (Board) adopted realistic budgets and effectively monitored budgetary performance. Key Findings The Board did not adopt realistic and appropriate budgets and the Town’s preliminary budgets for 2017-2020 fiscal years … of Hempstead Town Board Board adopted realistic budgets and effectively monitored budgetary performance …
https://www.osc.ny.gov/local-government/audits/town/2022/02/25/town-hempstead-budgeting-2021m-169IX.6.C Automated Standard Application for Payments (ASAP) – IX. Federal Grants
… Automated Standard Application for Payments (ASAP) is an all-electronic payment and information system developed … receives immediate notification of approval or rejection for all online payment requests with the exception of those … Automated Standard Application for Payments ASAP is an allelectronic payment and information …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6c-automated-standard-application-payments-asap