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Westmoreland Central School District – Financial Condition (2014M-283)
… of Vernon, Westmoreland and Whitestown and the City of Rome in Oneida County and has approximately 950 students and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/westmoreland-central-school-district-financial-condition-2014m-283Cohoes Public Library – Governance and Operations (2015M-259)
… 1, 2014 through December 31, 2014. Background The Cohoes Public Library is a municipal public library located in the City of Cohoes in Albany … Cohoes Public Library Governance and Operations 2015M259 …
https://www.osc.ny.gov/local-government/audits/library/2016/04/01/cohoes-public-library-governance-and-operations-2015m-259Plattsburgh Public Library – Circulation Desk Cash Receipts (2015M-8)
… examine the Library’s internal controls over circulation desk cash receipts for the period of January 1, 2013 through … related to collecting cash receipts at the circulation desk, the procedures were insufficient. Procedures did not … and remitting cash receipts received at the circulation desk. Ensure that on a daily basis two employees count the …
https://www.osc.ny.gov/local-government/audits/library/2015/04/03/plattsburgh-public-library-circulation-desk-cash-receipts-2015m-8State Comptroller DiNapoli Releases School District Audits
… by $215,120. Tioga Central School District – Health Insurance and Special Education Cost Savings (Tioga County) … achieve cost savings by offering an acceptable health insurance buyout incentive in lieu of health insurance … could also save approximately $43,500 by providing select special education programs in-house. Find out how your …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-audits-1Travel Advisory No. 3
… eligible for an insurance claim, the employee renting the car must report the accident immediately to the local … agency, the employee’s supervisor, and the rental car vendor. The employee must also file a damage claim report with the rental car vendor. Reference: To view all updated information, …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/3-travel-manual-updateTuition Assistance Program – Wagner College
… help eligible students pay postsecondary tuition charges in New York schools. HESC also administers a variety of State … college located on Staten Island. It offers programs in the arts, business, nursing, physician’s assistant and … student is approximately $42,000 and the school’s enrollment is approximately 1,700 undergraduate students. For …
https://www.osc.ny.gov/state-agencies/audits/2016/05/19/tuition-assistance-program-wagner-collegeState Agencies Bulletin No. 2017
… fiscal year until the Legislature passes and the Governor signs the 2022-23 State budget or a budget extender bill to … the Treasury until the Legislature passes and the Governor signs the 2022-23 State budget or a budget extender bill to … bank as soon as the Legislature passes and the Governor signs the 2022-23 State budget or a budget extender bill to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2017-paycheck-distribution-april-7-2022-institution-cycle-paychecksTown of Pleasant Valley – Financial Management (2024M-158)
… to fund operations, including $439,870 in the general fund for the audit period and $603,395 in four of the five years reviewed for the highway fund. Accumulated surpluses resulting in … funds will be used. As a result, there was no rationale for accumulating significant fund balances. Did not adopt a …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-pleasant-valley-financial-management-2024m-158Hughsonville Fire Company – Financial Activities (2014M-201)
… Board’s oversight over the Company’s financial activities for the period January 1, 2013 through February 28, 2014. … Fire District. Gross receipts and disbursements for the fiscal year ended December 31, 2013 totaled $60,520 … Board has not developed adequate policies and procedures for the procurement of goods and services, credit card use, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/02/hughsonville-fire-company-financial-activities-2014m-201Village of Sag Harbor – Board Oversight and Justice Court Operations (2015M-107)
… of the Villages financial operations and to review the Court’s financial operations for the period June 1, 2013 … were approximately $9.1 million. The Village Justice Court has two Justices, a Court clerk and an assistant Court clerk. The Justices … Village of Sag Harbor Board Oversight and Justice Court Operations 2015M107 …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/village-sag-harbor-board-oversight-and-justice-court-operations-2015m-107Opinion 2008-5
… 2008 Howard I. Krantz, Esq., Village Attorney Village of Lake George 1 The thirty-five per centum cap may be exceeded …
https://www.osc.ny.gov/legal-opinions/opinion-2008-5Schuyler County Sheriff’s Department – Payroll, Civil Fees and Bail (2013M-120)
… is located in the Finger Lakes Region of New York State and has a population of 18,340. The County is governed by … contractors by check based on completed vouchers and issues them a 1099 form at the end of the year. As a result, no taxes are reported or withheld, and no information is reported to the State retirement …
https://www.osc.ny.gov/local-government/audits/county/2013/08/02/schuyler-county-sheriffs-department-payroll-civil-fees-and-bail-2013m-120Town of Monroe – Water System Accountability and Electricity Cost Savings (2012M-227)
… 1, 2011 to January 31, 2012. Background The Town of Monroe is located in Orange County and has a population of … Town of Monroe Water System Accountability and Electricity Cost …
https://www.osc.ny.gov/local-government/audits/town/2013/02/15/town-monroe-water-system-accountability-and-electricity-cost-savings-2012m-227Opinion 92-45
… or statutory amendments that bear on the issues discussed in the opinion. AMBULANCE SERVICE -- Fees (imposition for … Law, §209-b[1][a]). The squad may render services in cases of accidents, calamities or other emergencies in connection with which the services of firefighters may be …
https://www.osc.ny.gov/legal-opinions/opinion-92-45Schuyler County – Treasurer’s Office (2014M-186)
… through September 11, 2013. Background Schuyler County has a population of 18,340 and is governed by eight part-time … at any time during the year. Officials did not have a list of taxpayers with tax installment agreements and a list of taxpayers in default of their tax installment …
https://www.osc.ny.gov/local-government/audits/county/2014/10/03/schuyler-county-treasurers-office-2014m-186DiNapoli: Comcast Agrees To Disclose Political Spending
… New York State Comptroller Thomas P. DiNapoli announced today a shareholder agreement with media and technology … Common Retirement Fund continues its leadership on one of today’s leading issues – corporate political disclosure. The … New York State Comptroller Thomas P DiNapoli announced today a shareholder agreement with media and technology …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-comcast-agrees-disclose-political-spendingState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … completed audits of Columbia County , Orleans County , Rutland Fire District , Village of Walden and Washington … information on 140,000 state contracts, visit Open Book New York . The easy-to-use website was created to promote …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-audits-0V.3.H Category Code – V. Chart of Accounts (COA) Governance
… The Category Code ChartField is used to identify an item/service being … use UNSPSC (United Nations Standard Products and Services Code) Category codes statewide. There are over 50,000 … Codes that are configured in the SFS. Where a Category Code field is used or required, it will be entered at the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3h-commodity-codeEarly Childhood Education Center – Compliance With the Reimbursable Cost Manual
… allowable under the State Education Department’s (SED’s) guidelines, including the Reimbursable Cost Manual (RCM). The … the provider's reported costs must comply with the guidelines specified in the RCM. For the fiscal year ended … rates. Remind ECEC officials of the pertinent SED guidelines that relate to the deficiencies we identified. To …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/early-childhood-education-center-compliance-reimbursable-cost-manualReview of Travel Card Expenses
… so, the Director certified those travel expenses as “just, true and correct” on 38 travel vouchers and expense reports. … she was not entitled, falsifying a departure location to claim reimbursement for mileage she never traveled, and …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/review-travel-card-expenses