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Justice Court Fund: Invoice Billing Program
… Each justice submits his or her monthly report to the Justice Court Fund (JCF). At the time of filing each justice … payments he or she receives from the court. Accounting for Justice Court Funds [pdf] . JCF reviews and processes the … Justice Court Fund Invoice Billing Program …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-invoice-billing-programMount Vernon Industrial Development Agency – Project Approval and Monitoring (2013M-364)
… Purpose of Audit The purpose of our audit was to determine if the Board of Directors applied a uniform system for project approval and monitored approved projects for the period of January 1, 2012 through July 29, 2013. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/04/18/mount-vernon-industrial-development-agency-project-approvalEast Bloomfield-Holcomb Fire Department – Financial Operations (2017M-160)
… January 1, 2015 through April 12, 2017. Background The East Bloomfield-Holcomb Fire Department provides fire protection services for the East Bloomfield Fire District, which covers the Town of East Bloomfield and certain areas of the Town of Canandaigua … East BloomfieldHolcomb Fire Department Financial Operations …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/17/east-bloomfield-holcomb-fire-department-financial-operationsCity of Yonkers – Budget Review (B6-14-13)
… fiscal year are reasonable. Background The City of Yonkers is authorized to issue debt totaling $45 million to liquidate … Findings Revenue estimates for sales tax, City income tax surcharge, metered water and sewer rents may not be … overtime may not be adequate. The City continues to rely on fund balance for recurring expenditures. The City’s …
https://www.osc.ny.gov/local-government/audits/city/2014/05/20/city-yonkers-budget-review-b6-14-13Opinion 91-30
Whether a town board member who is employed as a sales representative for a corporation which holds State and county contracts would have a prohibited conflict of interest if the town purchases materials in excess of $100 under the State or county contract
https://www.osc.ny.gov/legal-opinions/opinion-91-30Opinion 88-44
… Services (town board member employed by engineering firm) -- Interest in Contract (town board member employed by town's engineering firm); (interest arising after execution of contract) GENERAL … in the contract between the town and the engineering firm with which the town contracts when the board member …
https://www.osc.ny.gov/legal-opinions/opinion-88-44X.4.A Identifying Information – X. Guide to Vendor/Customer Management
… of this Chapter) Open for Ordering – If this box is checked, purchase orders can be created for the vendor. ( … – A twelve digit number that indicates whether the vendor is a local governmental entity in New York State. Customer ID – If this number is displayed, the vendor is a centralized customer. ( Section …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4a-identifying-informationCUNY Bulletin No. CU-405
… of New York employees in the following titles: Campus Security Officer Campus Peace Officer Campus Public Safety Sergeant Campus Security Assistant Effective Date(s) Checks dated June 17, … and Payment Amounts Uniform Allowance for CUNY Campus Security Titles for June 2010 Title Eligibility Requirements …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-405-june-2010-cuny-uniform-allowance-paymentCUNY Bulletin No. CU-374
… of New York employees in the following titles: Campus Security Assistant Campus Security Officer Campus Peace Officer Campus Public Safety … and Payment Amounts Uniform Allowance for CUNY Campus Security Titles for June 2009 Title Eligibility Requirements …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-374-june-2009-cuny-uniform-allowance-paymentEssex County Sheriff’s Department – Internal Controls Over Cash Receipts and Disbursements (2013M-35)
… internal controls over cash receipts and disbursements for the period January 1, 2011, to September 30, 2012. … the Board. The County’s budgeted general fund expenditures for the 2012 fiscal year were $73.9 million. Key Findings … without sufficient oversight or other mitigating controls. Bail and civil office cash receipts were not properly …
https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-sheriffs-department-internal-controls-over-cash-receipts-andAspire of Western New York – Compliance With the Reimbursable Cost Manual
… (CFR) were properly calculated, adequately documented and allowable under the State Education Department’s (SED’s) … education services for children between the ages of three and five years. Pursuant to the State Education Law, … The costs included $5,262 in consultant services and $2,239 in various other-than-personal-service costs such …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/aspire-western-new-york-compliance-reimbursable-cost-manualSchool Districts’ Energy Performance Contracts (2013-MR-1)
… $20.6 million. Key Findings Seven of the nine EPCs will achieve projected net savings but only six of the seven will … and assets used in the projects. Three EPCs did not achieve the guaranteed cost savings; the districts did not …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/school-districts-energy-performance-contracts-2013-mr-1DiNapoli Halts $24 Million in Suspicious Tax Refunds
… sure only legitimate refunds are paid.” DiNapoli’s office audits all New York state bills prior to payment, including … For a copy of the report, visit: http://osc.state.ny.us/audits/allaudits/bseaudits/bse20140416.pdf …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-halts-24-million-suspicious-tax-refundsWatervliet City School District – Payroll and Claims Processing (2013M-4)
… processing operations for the period July 1, 2011, to June 30, 2012. Background The Watervliet City School District is … employees generally earn a fixed number of days of leave time each year for vacation, illness or … and 17 claims totaling $41,226 were not audited until after payment. Key Recommendations Ensure that all employees …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/28/watervliet-city-school-district-payroll-and-claims-processing-2013m-4Gouverneur Central School District – Financial Management (2016M-351)
… Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $34.3 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/gouverneur-central-school-district-financial-management-2016m-351XI.2.O Contracts with Not-for-Profit Organizations – XI. Procurement and Contract Management
… Article 7-A of the Executive Law requires, with certain exemptions 1 , that charitable organizations register with the Office of the Attorney General (OAG). In addition, the Estates, … Article 7a of the Executive Law requires with certain exemptions that charitable organizations …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2o-contracts-not-profit-organizationsCity of Long Beach – Financial Condition and Cash Receipts from Recreational Activities (2013M-48)
… expenditures. As a result, City officials relied on interfund advances, budget notes and long-term financing … from the budget. Adopt realistic budgets based on sound estimates and historical trends. Ensure that the …
https://www.osc.ny.gov/local-government/audits/city/2013/07/11/city-long-beach-financial-condition-and-cash-receipts-recreational-activities-2013mTown of Dunkirk – Justice Court (2013M-106)
… former Justice has unidentified funds of $699. Pending tickets were not always enforced in a timely manner and dismissed tickets were not always reported to the JCF. The Board did … pending ticket log with caseload activity to ensure that tickets are properly reported as paid or enforced in a timely …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-dunkirk-justice-court-2013m-106IX.12.P Annual Schedule of Expenditures of Federal and Non-Cash Awards – IX. Federal Grants
… 10.555 National School Lunch Program 10.558 Child and Adult Care Food Program 10.559 Summer Food Service Program …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12p-annual-schedule-expenditures-federal-and-non-cash-awardsSeneca County Industrial Development Agency – Project Approval and Monitoring (2015M-207)
… of which 30 projects have active payments in lieu of taxes agreements. Key Findings The method of determining … any analysis in arriving at an approval decision is based on verified information. Review and update the UTEP to …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/12/24/seneca-county-industrial-development-agency-project