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Village 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-3Wyandanch Public Library – Oversight of Library Resources (2013M-399)
… the Treasurer, who did not deposit certain cash receipts and received payments that were not included in her … or implement procedures for payroll processing, and the Board President routinely changed the time records of … Provide adequate oversight of the Treasurer and seek to recover moneys she failed to deposit and …
https://www.osc.ny.gov/local-government/audits/library/2014/11/20/wyandanch-public-library-oversight-library-resources-2013m-399Parkland Alienation (2014-MS-5)
… report - pdf] We also released eleven letter reports to the following municipalities: Towns of Amherst [pdf] , … [pdf] . Purpose of Audit The purpose of our audit was to assess municipalities’ compliance with their Parkland … "Parkland alienation" occurs when a municipality wishes to sell, lease or discontinue the use of municipal parkland. …
https://www.osc.ny.gov/local-government/audits/city/2015/05/15/parkland-alienation-2014-ms-5Waverly Central School District – Financial Condition (2013M-148)
… our audit was to review the District’s financial condition for the period of July 1, 2011, to March 26, 2013. Background … nine elected members. The District’s budgeted expenditures for the 2012-13 fiscal year were $28 million. Key Findings … are not developing realistic expenditure budget estimates. For the fiscal years ended 2008 to 2011, the District spent …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/waverly-central-school-district-financial-condition-2013m-148State Agencies Bulletin No. 1941
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic … increment code update will be processed. Submit a Position Change Request to the Position Management Unit if the … in NYSTEP. The position will be updated to reflect the change and the automatic performance advance, promotion …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1941-october-2021-public-employees-federation-pef-performance-advancesVillage 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-49Westchester 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-35King 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-61Greater 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-50Bradford Central School District – Online Banking (2022M-102)
… were appropriate, District officials did not secure access to online banking. In addition to sensitive information technology (IT) control weaknesses that we confidentially communicated to District officials, officials did not: Ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/bradford-central-school-district-online-banking-2022m-102Broome-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-97-1State Contract and Payment Actions in April
… In April, the Office of the State Comptroller approved 1,450 … in Dutchess County. $1.3 million with KS Construction of NY Inc. for improvements at the Cuba Lake Dam in Allegany … Cerrone Inc. to reconstruct the central heating plant at Buffalo State University in Erie County. $4.6 million with …
https://www.osc.ny.gov/press/releases/2024/06/state-contract-and-payment-actions-aprilState Agencies Bulletin No. 2018
… Purpose: The purpose of this bulletin is to provide agency instructions for processing the April 2022 … Scientific & Technical Services BU05 Background: Pursuant to a side letter contained in the 2019-2023 Agreements … of $500 effective the first pay period of the fiscal year to employees who have at least 1,500 hours in pay status in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2018-april-2022-longevity-payment-long-term-seasonal-employeesState Agencies Bulletin No. 1902
… purpose of this bulletin is to provide agency instructions for processing the April 2021 Longevity Payment for Long-Term … Payment for Long-Term Seasonal Employees is included as salary for retirement purposes and must be included in the … Longevity Payment Seasonal and Longevity Adj OT CSEA PEF (if applicable) and the amount paid will appear on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1902-april-2021-longevity-payment-long-term-seasonal-employeesCUNY Bulletin No. CU-736
… for processing the CUNY rate increases for Painters and Supervisor Painters. Affected Employees: CUNY employees in the title of Painter and Supervisor Painter are affected. Background: A Consent Determination has been entered and filed on February 14, 2022, between the Comptroller of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-736-cuny-painter-and-supervisor-painter-retroactive-rateOpinion 88-57
… that the town board shall have the power, with respect to a water district, to establish the water rates to be paid by consumers. In establishing such rates, a town …
https://www.osc.ny.gov/legal-opinions/opinion-88-57Long Island Association for AIDS Care
… report 2012-0063 , entitled the Long Island Association for AIDS Care, Inc. (LIAAC). Based on information obtained … of the documents LIAAC submitted to support the reimbursement for employee health insurance (i.e., medical and dental expenses). As a result, we continued our …
https://www.osc.ny.gov/state-agencies/audits/2017/11/10/long-island-association-aids-careDiNapoli: Former Fire Company Treasurer Charged in $20,000 Theft
… Fire Company official was charged today with grand larceny in the third degree after allegedly stealing over $20,000 in … funds, following an audit and investigation by State Comptroller Thomas P. DiNapoli and Ontario County Sheriff …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-former-fire-company-treasurer-charged-20000-theftComptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … All disbursements and loan payments reviewed appeared to be legitimate company expenditures and all transfers were … controls over cash collected for fundraising events to ensure that the money was deposited. Franklin County – …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-municipal-audits