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XII.7.A Responding to Voucher and Expense Report Audit Questions – XII. Expenditures
… include the name, email address, and phone number of the new contact. Since the traveler’s supervisor and/or the agency’s finance office are responsible for ensuring the traveler’s expenses … a delayed response to the Bureau’s request may cause New York State to incur unnecessary interest costs. Guide to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7a-responding-voucher-and-expense-report-audit-questionsXII.6.P Processing a Payment to a Military Address – XII. Expenditures
… X, Section 5.B - Requesting a Single Payment Vendor ID for information on how to request a single payment vendor … following fields within the SFS: Legacy Bulk Load Field Name PeopleSoft Bulk Load Field Name SFS Field Name Entry to SFS T302-STR-ADDR-1 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6p-processing-payment-military-addressVillage of Fairport Industrial Development Agency – Board Governance (2015M-195)
… Purpose of Audit The purpose of our audit was to evaluate the propriety of the Agency’s financial and … commercial loans and exemptions from certain taxes, to attract, retain and expand businesses within the Village … payments from long-term leases that were executed prior to statutory amendments that require IDAs to return such …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/03/31/village-fairport-industrial-development-agency-boardPember Library and Museum – Board Oversight of Financial Activities (2013M-285)
… allowed them to be paid late due to the lack of available cash. We found weak controls over cash receipts. Key Recommendations Provide adequate oversight … reconciliations, and evaluating financial statements and cash flow forecasts. Comply with the Foundation Agreement and …
https://www.osc.ny.gov/local-government/audits/library/2014/01/03/pember-library-and-museum-board-oversight-financial-activities-2013m-285Village of Spencer – Financial Condition (2013M-119)
… also choose to use the excess fund balance to pay one-time expenses, such as capital projects, or to reduce future tax …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-spencer-financial-condition-2013m-119Town of Minetto – Financial Condition (2013M-284)
… had unexpended surplus funds of only $2,598. The Board does not receive monthly budget status reports or cash … operations in succeeding years’ budgets. Provide the Board with budget status reports and reconciled cash balances on a …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-minetto-financial-condition-2013m-284Inspecting Highway Bridges and Repairing Defects
… York State Department of Transportation (DOT) within one week. NYSTA has six weeks to take appropriate action (i.e., … and DOT was not always notified of red flags within one week, as required. The initial evaluations and plans of … bridges on time and report the red flags to DOT within one week, as required. Ensure the initial evaluation and plan of …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/inspecting-highway-bridges-and-repairing-defectsTown of Big Flats – Financial Management (2013M-170)
… Purpose of Audit The purpose of our audit was to review the Town’s financial … May 1, 2013. Background The Town of Big Flats is located in Chemung County and has a population of approximately … the Town has accumulated excess unrestricted fund balances in the general and water funds. The general fund’s excess …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-big-flats-financial-management-2013m-170Improper Medicaid Payments to a Transportation Provider (Follow-Up)
… six years. If the information is incomplete, unacceptable, or false, any Medicaid payments will be recouped and the provider may be subject to other statutory or regulatory liability, financial damages, and sanctions. We …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/improper-medicaid-payments-transportation-provider-followCheektowaga Central School District - Capital Project Management (2022M-90)
… voters were not afforded the opportunity to approve or reject the added work. Without the additional work, the … through a competitive process. The Board did not review or approve 51 change orders totaling $814,900 that increased … voters. Solicit competition through bids when required, or request quotes to provide assurance the District is …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/16/cheektowaga-central-school-district-capital-project-management-2022m-90Village of Mount Kisco – Transparency of Fiscal Activities (S9-24-18)
… results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: … year 2022-23, the Board’s ineffective oversight resulted in a lack of transparency with the public regarding the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-mount-kisco-transparency-fiscal-activities-s9-24-18Freeport Union Free School District – Financial Management (2024M-49)
… to close projected budget gaps totaling $51.4 million for fiscal years 2019-20 through 2022-23. However, none of … million without demonstrating they were reasonably funded. For example: retirement contribution reserve has about $18.9 million, enough to pay annual expenses for almost 13 years. Recommendations The audit report …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/freeport-union-free-school-district-financial-management-2024m-49Opinion 95-25
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … 53 to the State's obligation pursuant to section 54, it seems clear that the amounts paid pursuant to chapter 53 … the deterrent effect of section 54-a. Accordingly, it is our opinion that the provisions of section 54-a of the …
https://www.osc.ny.gov/legal-opinions/opinion-95-25Opinion 90-4
… Matter of Waldo's v Village of Johnson City , 74 NY2d 718, 544 NYS2d 809; Murphy v Erie County , 28 NY2d 80, 320 …
https://www.osc.ny.gov/legal-opinions/opinion-90-4Opinion 90-27
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … Law, §189-a[2][c]). Section 189-a(2)(c) does not expressly state that separate referenda are to be held in the village …
https://www.osc.ny.gov/legal-opinions/opinion-90-27DiNapoli: Hate Crimes Surged in New York Over the Last Five Years
… New York state has seen a surge in hate crimes over the last five years with 1,089 reported … areas, including education, mental health services, and online safety, where action could be taken to help prevent … bigotry in all its forms so our friends and neighbors can live without the fear of unthinkable violence.” “We commend …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-hate-crimes-surged-new-york-over-last-five-yearsOpinion 92-7
… or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt … Association (use of tax moneys to pay debts incurred in the operation of a volunteer's business) WORDS AND PHRASES … foreign fire insurance tax moneys to pay debts incurred in the operation of volunteer firefighter's business if the …
https://www.osc.ny.gov/legal-opinions/opinion-92-7Opinion 97 - 12
Whether the recording secretary of a town planning board may be employed by a local consulting engineer who represents developers in matters before the board
https://www.osc.ny.gov/legal-opinions/opinion-97-12DiNapoli: Audit Recommends Additional Steps to Reduce Student Absenteeism
… Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-audit-recommends-additional-steps-reduce-student-absenteeismDiNapoli Announces New $7 Million Investment in Northern Ireland
… announced the New York State Common Retirement Fund (Fund) is investing $7 million (£5 million) in Northern Ireland through the Bank of Ireland Kernel … Common Retirement Fund,” DiNapoli said. “Northern Ireland is on the move, as I saw firsthand during a recent visit. The …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-announces-new-7-million-investment-northern-ireland