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Opinion 91-22
… not-for-profit corporation) GENERAL MUNICIPAL LAW, §209-c: A fire police squad may not be incorporated as a separate … a not-for-profit corporation. General Municipal Law, §209-c provides that the authorities having control of fire … we have previously concluded that a fire police squad is intended to be a component of a fire department or fire …
https://www.osc.ny.gov/legal-opinions/opinion-91-22Citizens Hose Company – Board Oversight of Financial Operations (2015M-157)
… for the Village of Shortsville (Village) and Towns of Manchester, Hopewell and Farmington in Ontario County. The …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/12/11/citizens-hose-company-board-oversight-financial-operationsState Agencies Bulletin No. 1858.1
… the outreach and escheatment of uncashed payroll checks for calendar year 2019. Affected Employees Employees with one … payee notification requirements. Effective Dates Effective for payroll checks issued between January 1, 2019 and … prior to March 29, 2021 are treated as a written request for reissuance of a payroll check. Any 2019 pay checks that …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18581-outreach-escheatment-2019-uncashed-payroll-checksCapital – 2022 Financial Condition Report
… assets include not only highways and bridges, but also facilities for education, government, health, housing, … assets include not only highways and bridges but also facilities for education government health housing …
https://www.osc.ny.gov/reports/finance/2022-fcr/capitalRichford Fire District – Long-Term Planning and Board Oversight (2024M-55)
… whether the Richford Fire District (District) Board of Commissioners (Board) established adequate long-term … oversight over financial operations. When oversight of financial operations and long-term planning is not … financial decisions were inaccurate. In addition, three of the five Commissioners did not comply with NYS Town Law …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/06/richford-fire-district-long-term-planning-and-board-oversight-2024m-55Accounts Payable Advisory No. 32
… Subject: Template for 1099 reporting SFS payments using a Single … reporting data to BSE’s Federal Reporting Unit using this template *. Prior to doing so, agencies should contact … Reporting Unit at [email protected] . *Please note, the template was updated this year due to 1099 reporting changes. …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/32-1099-reporting-single-payments-non-sfs-paymentsOrange County Department of Social Services – Contract Monitoring and Payments (2014M-80)
… Purpose of Audit The purpose of our audit was to examine the County’s internal controls over service provider agreements for the period of January 1, 2012 through October 7, 2013. Background Orange … Orange County Department of Social Services Contract Monitoring and Payments 2014M80 …
https://www.osc.ny.gov/local-government/audits/county/2014/06/06/orange-county-department-social-services-contract-monitoring-and-payments-2014m-80Becoming Eligible for a Benefit – Article 14 Benefits
… may leave public employment and, at a later date, apply for and receive a vested retirement benefit . You can choose … Article 14 information for PFRS Tier 3 members Covers pension disability and death …
https://www.osc.ny.gov/retirement/publications/1644/becoming-eligible-benefitVillage of Hagaman – Claims Auditing (2022M-11)
… paying such claims without Board approval. Ensure no claim is paid before audit and approval of the Board other than … approved by resolution to be paid prior to audit. Ensure a resolution is passed approving the number of claims on the abstract, …
https://www.osc.ny.gov/local-government/audits/village/2022/06/17/village-hagaman-claims-auditing-2022m-11Herkimer-Fulton-Hamilton-Otsego BOCES – Online Banking (2021M-21)
Determine whether HerkimerFultonHamiltonOtsego Board of Cooperative Educational Services BOCES officials established controls to ensure online banking transactions were appropriate and secure
https://www.osc.ny.gov/local-government/audits/boces/2021/05/14/herkimer-fulton-hamilton-otsego-boces-online-banking-2021m-21Rochester Childfirst Network – Compliance With the Reimbursable Cost Manual
… Integrated Special Class services to 56 children with learning disabilities from ten school districts in Monroe … Compliance With the Reimbursable Cost Manual (2015-S-60) Early Education Center, Inc.: Compliance With the Reimbursable Cost Manual …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/rochester-childfirst-network-compliance-reimbursable-cost-manualXII.8.H Voucher Mass Approval – XII. Expenditures
… agencies with guidance on how to request voucher mass approval functionality for use on specialized vouchers. The Statewide Financial System (SFS) has mass approval functionality available for the following: … agencies with guidance on how to request voucher mass approval functionality for use on specialized vouchers …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8h-voucher-mass-approvalDiNapoli: Audit Details Double-Dipping by Buffalo City School District Technician
… A Buffalo City School District technician was sentenced today for claiming simultaneous work … audit found that Rodriguez, an audio visual equipment technician, was paid for full work days at the Buffalo … A Buffalo City School District technician was sentenced today for claiming simultaneous work …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-audit-details-double-dipping-buffalo-city-school-district-technicianState Comptroller DiNapoli Releases Audits
New York State Comptroller Thomas P DiNapoli announced today the following audits and examinations have been issued
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-auditsOversight of Disability Services
… such as bathroom sinks, mirrors, paper towel and soap dispensers, and toilet seats. We used the ADA Standards to …
https://www.osc.ny.gov/state-agencies/audits/2023/08/09/oversight-disability-servicesState Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Canisteo-Greenwood Central School District , Chittenango … Charter School , Westminster Community Charter School and the Whitesville Central School District . “In an era of … and operations, my office continues to provide taxpayers the assurance that their money is being spent appropriately …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… P. DiNapoli today announced the following local government and school audits were issued. Town of Stafford – Capital … (Genesee County) The board did not properly authorize and monitor capital project activity. Because the board relied on an engineering firm and a financial advisor to manage capital projects, it was …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-audits-1Oswego County Board of Cooperative Educational Services (BOCES) – Separation Payments (2016M-217)
… Oswego County Board of Cooperative Educational Services is an association of nine component school districts. BOCES, … which provides programs for approximately 1,200 students, is governed by a nine-member Board of Education elected by …
https://www.osc.ny.gov/local-government/audits/boces/2016/09/02/oswego-county-board-cooperative-educational-services-boces-separation-paymentsTown of Berlin – Internal Controls Over Water District No. 2 Operations (2015M-51)
… 1, 2013 through November 30, 2014. Background The Town of Berlin is located Rensselaer County and has a population of …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-berlin-internal-controls-over-water-district-no-2-operations-2015m-51State Comptroller Thomas P. DiNapoli Statement on New York City Adopted Budget Agreement
… laid out earlier this year on public and mental health, childcare subsidies, employment, safety, housing programs, …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-thomas-p-dinapoli-statement-new-york-city-adopted-budget-agreement