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Main-Transit Fire Department – Banquet Hall Disbursements And Collections (2024M-86)
… 1, 2022 through September 30, 2023.However, the manager’s duties were not segregated, and he did not maintain … banquet hall or this conflict of interest as required by New York State General Municipal Law (GML) Section 209-ee. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-banquet-hall-disbursements-and-0City of New Rochelle – Physical Accessibility to Programs and Services (S9-24-38)
… of at least 32 inches and wheelchair accessible lavatories in restrooms. 38 components at the Senior Center, such as … physical accessibility for the 171 components identified in this report. City officials agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/city/2025/02/21/city-new-rochelle-physical-accessibility-programs-and-services-s9-24-38Travel Advisory No. 9
… : Taxability of Transportation Expenses Reference : Guide to Financial Operations, Section XIII.6 – Potential … of Assigning an Incorrect Official Station of the Guide to Financial Operations to clarify the Internal Revenue Service’s position on the …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/9-taxability-transportation-expensesPlacement Agent Ban
… Program Legislative Session 2017-2018: Signed into law on August 21, 2018 as Chapter 203 of the Laws of 2018 – …
https://www.osc.ny.gov/legislation/placement-agent-banOpinion 97-19
… who is an officer and stockholder of an insurance agency with which the fire district contracts has an interest in the … conflict of interest in the fire district's contract with the agency. You note that the treasurer receives no … officer or employee has an "interest" in any contract with the municipality if he or she receives a direct or …
https://www.osc.ny.gov/legal-opinions/opinion-97-19Opinion 89-64
… upon the most beneficial terms, including price, in the public interest. This is in reply to your inquiry concerning … for the preservation of open spaces and areas to be a public purpose for which public funds may be expended. That section authorizes any …
https://www.osc.ny.gov/legal-opinions/opinion-89-64Accounts Payable Advisory No. 28
… internal controls audit program to consider using for the 2023 certification. The 2023 certification has been extended to be due on or before June 30, 2023 . For this certification, in addition to certifying the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/28-internal-controls-certificationEndwell Fire District – Controls Over Financial Operations (2013M-277)
… Purpose of Audit The purpose of our audit was to evaluate the District’s controls over … The Endwell Fire District is a district corporation of the State, distinct and separate from the Town of Union …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/endwell-fire-district-controls-over-financial-operations-2013m-277Village of Hoosick Falls – Internal Controls Over Selected Operations (2013M-1)
… in a timely manner. Implement compensating controls to reduce the risks associated with the lack of segregation of …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-hoosick-falls-internal-controls-over-selected-operations-2013m-1Town of Bangor – Board Oversight (2012M-193)
… The Board appoints a Code Enforcement Officer and a Dog Control Officer. The Town’s budgeted appropriations for … The Board is not providing adequate oversight of the Dog Control Officer and Code Enforcement Officer. The Board … did not audit the records of the Supervisor, Town Clerk, Dog Control Officer and Code Enforcement Officer. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-bangor-board-oversight-2012m-193State Agencies Bulletin No. 1858
… Employees can visit the Unclaimed Funds - Search for Lost Money website to search for money remitted to OUF and submit a claim to recover these …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1858-outreach-escheatment-2019-uncashed-payroll-checksOperational Advisory No. 8
… the standard check replacement process for Comptroller’s Refund Account checks can be located in Chapter XII Section 9.G – Reissuing or Cancelling a Refund Check . Information regarding the standard check …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/8-state-check-outreachComptroller DiNapoli Releases Municipal Audits
… ensure that receipts were properly recorded and deposited in the bank and that disbursements were properly supported and approved for District purposes. The Assistant Treasurer admitted to … resulted in an increase in the combined fund balance for the general, water and sewer funds from $2.4 million in …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-auditsCUNY Bulletin No. CU-356
… Congress are eligible to participate in the New York State Health Insurance Plan (NYSHIP) administered by the New York … established four (4) new deduction codes to process these health insurance transactions. The narrative description and … advice statement. Code Narrative Description HIBTCU Health Before Tax CUNY HIATCU Health After Tax CUNY HIASCU …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-356-certain-cuny-employees-eligible-new-york-state-healthDiNapoli: Hamburg Employee Admits $150,000 Theft of Recreation Fees
… of $150,000," DiNapoli said. "Thanks to the hard work of my office in partnership with District Attorney Flynn, Ms. …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-hamburg-employee-admits-150000-theft-recreation-feesPolice Property Room Inventory (2014-MS-4)
… of criminal violators as well as lead to a loss of public confidence and trust. Key Findings All 10 of the law …
https://www.osc.ny.gov/local-government/audits/city/2015/02/17/police-property-room-inventory-2014-ms-4Oysterponds Union Free School District – Financial Management, Check Signing and Information Technology
… October 31, 2013. Background The Oysterponds Union Free School District is located in Suffolk County and is governed … breach notification policy. … Oysterponds Union Free School District Financial Management Check Signing and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/oysterponds-union-free-school-district-financial-management-check-signingInternal Control System Components
… expectations for internal control in State agencies and public authorities, and provide guidance to State officials …
https://www.osc.ny.gov/state-agencies/audits/2015/08/04/internal-control-system-componentsKing Center Charter School – Purchasing (2013M-215)
… of Audit The purpose of our audit was to examine the School’s purchasing process for the period July 1, 2011, … through July 12, 2013. Background The King Center Charter School was established in 2000 as the first charter school to …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/king-center-charter-school-purchasing-2013m-215