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Comptroller DiNapoli Releases Municipal Audits
… of the Albany Public Library , Cambria Housing Authority and the Oneida County Department of Social Services . “In … fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … a standard leave request form or other formal procedure for employees to request leave time. The process for …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-municipal-audits-1CUNY Bulletin No. CU-255
… Purpose To provide guidelines and processing procedures for the 2006 … The Memorandum of Understanding for Successor Agreements to the 2002-2006 Blue & White Collar Agreement between CUNY, … the 1% General Salary Increase should be rounded to the nearest dollar. For hourly employees, the 1% General …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-255-2006-cuny-1-blue-and-white-collar-salary-increase-seiu-andVillage of Dresden – Clerk-Treasurer’s Duties and Multiyear Financial Planning (2013M-3)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of the Village’s financial activities for the period June 1, 2010, to November 15, 2012. Background The Village of Dresden is … water fund’s year-end fund balance increased from $76,272 to $194,688 from fiscal years 2007-08 to 2011-12, and is now …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-dresden-clerk-treasurers-duties-and-multiyear-financial-planning-2013m-3Town of Lincoln – Financial Management (2013M-245)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management for the period … fund totaling $458,698, which were excessive compared to the 2013 budget of $255,420. This primarily occurred … revenues in previous years and did not adopt a policy to govern the level of fund balance to be maintained. The …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-lincoln-financial-management-2013m-245Wyandanch Public Library – Oversight of Library Resources (2013M-399)
… Purpose of Audit The purpose of our audit was to assess internal controls over the management of Library … not have a policy that describes when it is appropriate to provide meals or refreshments at Library meetings or … Provide adequate oversight of the Treasurer and seek to recover moneys she failed to deposit and unauthorized …
https://www.osc.ny.gov/local-government/audits/library/2014/11/20/wyandanch-public-library-oversight-library-resources-2013m-399Town of Northampton – Financial Management and Internal Controls Over Town Clerk Receipts (2012M-233)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial management and the internal … The Clerk also does not provide monthly reports timely to the Supervisor, or perform a monthly accountability of cash to liabilities. The method of providing ambulance services to …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-northampton-financial-management-and-internal-controls-over-town-clerk-receiptsTown of Dannemora – Town Hall/Highway Garage Capital Project (2013M-230)
… Purpose of Audit The purpose of our audit was to examine the Town’s management of the Town Hall/highway … garage capital project for the period January 1, 2007 to May 31, 2013. Background The Town of Dannemora is located … In 2008, the Town Board approved a five-year capital plan to construct a new Town Hall/highway garage at an estimated …
https://www.osc.ny.gov/local-government/audits/town/2013/12/13/town-dannemora-town-hallhighway-garage-capital-project-2013m-230Parkland Alienation (2014-MS-5)
… sell, lease or discontinue the use of municipal parkland. In order to convey parkland to a non-public entity, or to use … the setting aside of an amount equal to the appraised fair market value of the lands being alienated for the purchase of … municipalities did not take steps to determine the fair market value of the parklands alienated or the replacement …
https://www.osc.ny.gov/local-government/audits/city/2015/05/15/parkland-alienation-2014-ms-5Waverly Central School District – Financial Condition (2013M-148)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period of July 1, 2011, to March 26, 2013. Background The Waverly Central School … budget estimates. For the fiscal years ended 2008 to 2011, the District spent an average of $1.8 million less …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/waverly-central-school-district-financial-condition-2013m-14855b/c Opportunities for Wartime Veterans and Individuals With Disabilities
… workplace. Organizations that provide equal opportunities to wartime veterans and individuals with disabilities have a competitive edge to recruit the best and brightest. New York State’s 55b/c programs are specialized, coordinated efforts to place individuals from these vast talent pools into …
https://www.osc.ny.gov/jobs/55bcState Agencies Bulletin No. 2007
… in the calculation of overtime compensation (refer to the Online Payroll Manual accessed from the PayServ Bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2007-april-2022-civil-service-employees-association-csea-longevity-lump-sumDivision of Housing and Community Renewal Bulletin No. DH-113
… in the calculation of overtime compensation (refer to the Online Payroll Manual accessed from the PayServ Bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-113-april-2021-district-council-37-dc-37-rent-regulationState Agencies Bulletin No. 1897
… in the calculation of overtime compensation (refer to the Online Payroll Manual accessed from the PayServ Bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1897-april-2021-civil-service-employees-association-csea-longevity-lump-sumEssential Policy Elements – Travel and Conference Expense Management
… policy. The following list details the fundamentals that you should consider when developing or updating your policy. … and an explanation of how these costs will be recovered, if necessary. Descriptions of the process that employees must … It is important not to exceed the IRS mileage rate because any reimbursement above this rate may be considered taxable …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/essential-policy-elementsVillage of Granville - Financial Condition of the Sewer Fund (2018M-49)
… budgets for the sewer fund and took appropriate action to maintain the Village’s overall fiscal stability. Key … water and sewer fund all experienced cash flow issues due to the sewer fund’s financial problems. The Board has not … Adopt budgets that include adequate recurring revenues to finance recurring expenditures. Formulate a plan to …
https://www.osc.ny.gov/local-government/audits/village/2018/06/29/village-granville-financial-condition-sewer-fund-2018m-49King Center Charter School - Information Technology (2018M-61)
… and School officials do not have formal procedures to address breach notification, disaster recovery, data … IT control weaknesses were communicated confidentially to School officials. Key Recommendations Adopt written IT policies and procedures to address breach notification, disaster recovery, backups, …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/07/20/king-center-charter-school-information-technology-2018m-61Westchester County Department of Social Services - Contract Monitoring (2018M-35)
… Department officials monitored community-based agencies to ensure that services provided and payments made were in … officials obtained and reviewed backup documentation to verify that services were performed as required before … with this agency did not have clear guidelines for actions to take upon the agency’s failure to perform as agreed. Key …
https://www.osc.ny.gov/local-government/audits/county/2018/05/18/westchester-county-department-social-services-contract-monitoring-2018m-35Greater Amsterdam School District – Capital Project (2022M-50)
… financial reports that documented the project’s budget-to-actual expenditures, she did not provide them to the Board for review. The claims auditor did not audit and approve seven claims totaling $873,056 prior to payment. Key Recommendations The Board should: Ensure the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/22/greater-amsterdam-school-district-capital-project-2022m-50Broome-Delaware-Tioga Board of Cooperative Educational Services (BOCES) – Real Property Leasing (2015M-312)
… Purpose of Audit The purpose of our audit was to examine BOCES officials’ process for leasing real property used to facilitate BOCES’ off-campus operations for the period … Educational Services is a public organization created to provide shared educational programs and services to 15 …
https://www.osc.ny.gov/local-government/audits/boces/2016/05/13/broome-delaware-tioga-board-cooperative-educational-services-boces-real-propertyOpinion 97-1
… LAW, §§62, 66, 71: A village housing authority is eligible to participate in a workers' compensation plan of the county … unless excluded by the county's rules and regulations. To the extent costs are apportioned to plan participants on the basis of full valuation of …
https://www.osc.ny.gov/legal-opinions/opinion-97-1