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Town of Mayfield - Town Clerk (2016M-29)
The purpose of our audit was to review the Clerk’s financial operations for the period January 1, 2014 through February 28, 2015.
https://www.osc.ny.gov/files/local-government/audits/pdf/mayfield-2016-29.pdfTown of Rensselaerville – Claims Auditing (2016M-244)
… Purpose of Audit The purpose of our audit was to examine the review the Town’s claims audit process for the period January 1, 2015 through … 2016. Background The Town of Rensselaerville is located in Albany County and has a population of approximately 1,850. …
https://www.osc.ny.gov/local-government/audits/town/2016/10/07/town-rensselaerville-claims-auditing-2016m-244Town of Dover – Fire Protection and Ambulance Services (2016M-413)
… Purpose of Audit The purpose of our audit was to determine if the … for basic life support ambulance services. The Town’s budgeted appropriations for 2016 totaled approximately $4.7 … in. Consider holding a public hearing when entering into a new ambulance service contract. Ensure financial statements …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dover-fire-protection-and-ambulance-services-2016m-413SUNY Bulletin No. SU-225
… To explain the OSC and agency procedures for the use of the Leap Year Salary Calculation. Affected Employees SUNY … 09/01/15 for CAL and CYF employees. Effective Date(s) Effective 09/01/15, pay period 12L, checks dated 09/23/15 … the Job Data page will automatically be updated with the new Leap Year calculation. Additional Pay After payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-225-leap-year-salary-calculation-fiscal-year-2015-16-suny-calFairport Central School District - Payroll and Employee Benefits (2023-118)
… calculated their leave accruals. However, we found one of the five employees that received a retirement incentive … Consult with legal counsel to ensure retirement payments are disbursed in accordance with the CBA. District officials generally …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/15/fairport-central-school-district-payroll-and-employee-benefits-2023-118Village of Schoharie - Board Oversight (2018M-184)
… Board provided adequate oversight over the Clerk-Treasurer’s duties. Key Findings The Clerk-Treasurer and Deputy Clerk … The Board has not audited, or contracted for an audit of, the Clerk-Treasurer’s records. The Clerk-Treasurer has accrued compensatory time in excess of the 80-hour maximum, worth approximately …
https://www.osc.ny.gov/local-government/audits/village/2018/12/21/village-schoharie-board-oversight-2018m-184State Comptroller DiNapoli Statement on Governor's Resignation
… “The Governor has done the right thing. New York is facing many challenges as we battle the ongoing impact of COVID-19. My team and I stand ready to assist incoming …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-statement-governors-resignationXIV.14.C Necessity for General Capital Assets Reporting – XIV. Special Procedures
… assets including infrastructure, subject to defined levels of materiality, are included in the State’s government-wide financial statements as required by GASBS …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14c-necessity-general-capital-assets-reportingXIII.4.A Employee Travel Card Reconciliation – XIII. Employee Expense Reimbursement
… Policy References Reconciling travel card charges and out-of-pocket expenses is an integral part of creating and submitting travel expense reports in the Statewide Financial System (SFS). These reports should … expenses that are on the State travel card and an employee’s out-of-pocket expenses. An employee reconciles travel …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4a-employee-travel-card-reconciliationTax Check-off Funds
… Comptroller DiNapoli's Legislative Program Legislative Session 2015-2016: Signed into law on November 20, 2015 as Chapter 453 of the Laws of 2015 – A.7419 (Farrell) / S.5492 (Marcellino) … – Establishes uniform requirements for all funds in which tax check-off monies are deposited and requires …
https://www.osc.ny.gov/legislation/tax-check-fundsCompliance With the Enough is Enough Act (2017-S-38) 90-Day Response
To determine if the State Education Department and Division of State Police are complying with the requirements under the Enough is Enough Act.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17s38-response.pdfTown of Marion – Misappropriation of Justice Court Cash Collections (2023M-149)
Determine whether the Justices and Town of Marion (Town) Board provided adequate oversight of the Justice Court (Court) to ensure cash collections were properly deposited, recorded, reported and remitted.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/marion-town-2023-149.pdfKatonah-Lewisboro Union Free School District – Procurement of Goods and Services (2022M-122)
Determine whether Katonah-Lewisboro Union Free School District (District) officials procured goods and services in a cost-efficient manner and provided adequate oversight of awarded contracts.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/katonah-lewisboro-union-free-school-district-2022-122.pdfSummary of LOSAP Regulations
Summary of LOSAP Regulations local approval of State administration of the program
https://www.osc.ny.gov/files/local-government/resources/pdf/losapregsummary.pdfVillage of Broadalbin - Board Oversight of Cash Receipts and Disbursements (2020M-76)
Determine whether the Board adequately monitored cash receipts and disbursements.
https://www.osc.ny.gov/files/local-government/audits/pdf/broadalbin-2020-76.pdfSafe Schools Against Violence in Education (SAVE) Act - Safety Plans - 2019-MS-1
Determine if 17 school districts used their resources and two charter schools used their financial resources to implement district-wide school safety plans.
https://www.osc.ny.gov/files/local-government/audits/pdf/global-2019-ms-1.pdfDiNapoli Releases Recommendations From Decarbonization Advisory Panel
… examines the financial impacts of climate change on the New York State Common Retirement Fund (Fund) and recommends ways … was charged with offering strategies for the Comptroller’s consideration on how the Fund might identify, assess and …
https://www.osc.ny.gov/press/releases/2019/04/dinapoli-releases-recommendations-decarbonization-advisory-panelXII.10 Overview – XII. Expenditures
… for payment processing Business Continuity Plan – Critical Payments During an Emergency Verifying vendor licenses, … and qualifications Monitoring moving services Reporting the theft, loss or misuse of State assets Guide to Financial Operations REV. 12/30/2019 …
https://www.osc.ny.gov/state-agencies/chapter-xii/xii10-overviewPandemic Planning and Care for Vulnerable Populations (2021-S-9) 180-Day Response
To determine whether the Office for People With Developmental Disabilities (OPWDD) adequately addressed the needs of the vulnerable population it serves in its emergency plans and took appropriate actions to care for this vulnerable population during the COVID-19 pandemic.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s9-response.pdfPandemic Planning and Care for Vulnerable Populations (2021-S-9)
To determine whether the Office for People With Developmental Disabilities (OPWDD) adequately addressed the needs of the vulnerable population it serves in its emergency plans and took appropriate actions to care for this vulnerable population during the COVID-19 pandemic.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s-9.pdf