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Town of Palermo - Timeliness of the Supervisor’s Records and Reports (2020M-67)
… Did not make deposits and maintain accounting records in a timely manner. Did not file the Town’s 2016, 2017 and … are required annual financial reports, with our office in a timely manner. Key Recommendations Ensure the financial … accurate and up-to-date and deposit funds received in a timely manner. Complete and submit AUDs to our office in …
https://www.osc.ny.gov/local-government/audits/town/2020/08/21/town-palermo-timeliness-supervisors-records-and-reports-2020m-67Town of Pierrepont – Fiscal Stress (2014M-314)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for … January 1, 2013 through July 31, 2014. Background The Town of Pierrepont, which is governed by a five-member Town Board, …
https://www.osc.ny.gov/local-government/audits/town/2014/12/19/town-pierrepont-fiscal-stress-2014m-314Oyster Bay-East Norwich Central School District – Employee Leave Accruals (2013M-253)
… employee leave accruals for the period July 1, 2011, to March 31, 2013. Background The Oyster Bay-East Norwich …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/oyster-bay-east-norwich-central-school-district-employee-leave-accrualsVendor Responsibility Forms
… For Vendors Vendor Responsibility Questionnaires Construction For-Profit Questionnaire (CCA-2) Not-for-Profit Questionnaire Non-Construction For-Profit …
https://www.osc.ny.gov/state-vendors/vendrep/vendor-responsibility-formsState Comptroller DiNapoli Statement on the Enacted Budget
… picture and risks to federal aid. "Still, there are areas of concern. As in past years, the budget negotiation process … be spent. My office will provide a more detailed analysis of the enacted budget in the coming weeks." … The Governor …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-statement-enacted-budgetCUNY Bulletin No. CU-261
… Automatic Processing After payroll processing is complete for Pay Period 7C, OSC will automatically apply Increments to … criteria: Increment Code is 0007 and the employee’s salary rate is equal to one of the steps below the Job Rate on the salary schedule. Increment Code is 0020 and the employee’s …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-261-cuny-increment-payments-effective-july-1-2006DiNapoli: DMV Must Do More to Crack Down on Unregistered Auto Repair Shops
… responsibility to help prevent consumers from being taken for a ride by unscrupulous repair shops," said DiNapoli. … and dealerships with multiple cars being advertised for sale, warranting additional investigation by DMV. … it took DMV over a year to schedule required hearings for more than half of the complaints against repair shops …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-dmv-must-do-more-crack-down-unregistered-auto-repair-shopsOpinion 94-4
… an original signature. You ask whether vouchers submitted for audit by a town highway superintendent must contain an … p 191). Since there is no requirement in section 118(1) for an original signature, it is our opinion that the … §119[1]). Finally, we note that because of the potential for theft or misuse, the use of signature stamps should be …
https://www.osc.ny.gov/legal-opinions/opinion-94-4NYS Comptroller DiNapoli Continues to Hold Corporate America Accountable for Poor Climate Policies
… climate change’s impact and to set meaningful goals for lowering their emissions and using renewable energy … sources,” DiNapoli said. “There is no single magic bullet for addressing climate change, but we are continuing to move … approach to mitigating its impact on our investments.” For the most recent season of corporate annual meetings, …
https://www.osc.ny.gov/press/releases/2019/09/nys-comptroller-dinapoli-continues-hold-corporate-america-accountable-poor-climate-policiesOpinion 97-11
… (authority to establish financial disclosure requirements for housing authorities) CONFLICTS OF INTEREST -- Financial … (authority to establish financial disclosure requirements for housing authorities) PUBLIC HOUSING AUTHORITIES -- … require the members of the housing authority established for the city to complete and file an annual financial …
https://www.osc.ny.gov/legal-opinions/opinion-97-11Opinion 88-65
… p 25, superseded. A municipality may adopt a local law for the issuance of tax receipts by the collecting officer to … within the state which receives money from a mortgagor for the purpose of payment of real property taxes on such … provide to the mortgagor any paid bill it has received for the payment of such taxes. Such bill shall be enclosed …
https://www.osc.ny.gov/legal-opinions/opinion-88-65Opinion 89-22
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … AND HIGHWAYS -- Traffic Signals (responsibility of towns to install and maintain) TOWNS -- Powers and Duties (responsibility to install traffic signals) TOWN LAW, §64(16); VEHICLE AND …
https://www.osc.ny.gov/legal-opinions/opinion-89-22Coldspring Fire District – Internal Controls Over Financial Operations (2013M-229)
… and separate from the Town of Coldspring, and located in Cattaraugus County. The Board of Fire Commissioners … has not adopted procurement or code of ethics policies in accordance with GML. The Board did not perform an annual … registers. The Board did not adopt an annual budget in accordance with Town Law. Key Recommendations Adopt …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/coldspring-fire-district-internal-controls-over-financial-operations-2013mWellsville Central School District – Financial Management (2017M-159)
… to review the District’s financial management practices for the period July 1, 2013 through April 19, 2017. … 1,300 students. General fund budgeted appropriations for the 2016-17 fiscal year totaled approximately $29 … unrestricted fund balance has exceeded the statutory limit for the past three fiscal years by amounts ranging from $1.5 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/29/wellsville-central-school-district-financial-management-2017m-159Putnam Valley Central School District – Financial Condition (2016M-135)
… audit was to examine the District’s financial conditions for the period July 1, 2014 through February 10, 2016. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $48 … officials did not use these restricted funds to pay for reserve and debt service related obligations because the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/putnam-valley-central-school-district-financial-condition-2016m-135Town of Shandaken – Payroll (2013M-201)
… of our audit was to assess the Town’s payroll process for the period January 1, 2012, to January 31, 2013. … four Board members. The Town’s general fund expenditures for the 2012 fiscal year totaled $3,035,009, of which $1,574,274 were for payroll-related expenditures. Key Findings The Secretary …
https://www.osc.ny.gov/local-government/audits/town/2013/10/02/town-shandaken-payroll-2013m-201State Comptroller DiNapoli Statement on Boeing Lawsuit Settlement
… the following statement today regarding the approval of the settlement of the derivative lawsuit the New York State Common … Fund (Fund) and the Fire and Police Pension Association of Colorado (FPPA) filed against the directors of The Boeing …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-statement-boeing-lawsuit-settlementComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … Agency officials have developed adequate procedures for selecting and monitoring participating projects and for managing the assistance and incentives provided to …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits-2Town of Big Flats – Financial Management (2013M-170)
… of our audit was to review the Town’s financial management for the period January 1, 2010, to May 1, 2013. Background … revenues, expenditures, and fund balance available for appropriation. Adopt a fund balance policy governing the … establishing authorized reserves to accumulate money for a future purpose. … Town of Big Flats Financial …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-big-flats-financial-management-2013m-170Village of North Haven – Collections (2024M-99)
… recorded and deposited in a timely manner. As a result, the Village has an increased risk that funds could be lost, … 72 collections totaling $238,032 did not indicate the form of payment (cash or check). Therefore, officials and … and have initiated or indicated they planned to initiate corrective action. … Determine whether Village of …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-north-haven-collections-2024m-99