Search

Opinion 92-32

… within the town and immediately reconvey the depot, for fair and adequate consideration, to an historical society for … to the anticipated date of availability and shall be for fair and adequate consideration ... which in no event shall … the town in connection with its acquisition of the depot. October 20, 1992 Kevin M. McArdle, Esq., Town Attorney Town …

https://www.osc.ny.gov/legal-opinions/opinion-92-32

VIII.1 Overview – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries

… (AR) module and must be coordinated with OSC’s Bureau of State Accounting Operations (BSAO). See Chapter VII, … 2 – Miscellaneous Receipts / Accounts Receivable Receipts of this Guide for further information on AR adjustments. The type of adjustment that is needed and any system constraints will …

https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1-overview

State Comptroller DiNapoli Releases School Audits

… School , Farmingdale Union Free School District , Hilton Central School District , Marcellus Central School … Brian Butry at 518-474-4015 or email: [email protected].ny.us . Evergreen Charter School – Employee Fingerprinting … increased the tax levy by $10 million, or 8.8 percent. Hilton Central School District – Payroll and Leave Accruals …

https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-school-audits-0

CUNY Bulletin No. CU-726

… appropriate increment code. Promotions Effective January 1, 2022: To allow for automatic processing, promotions for …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-726-january-2022-city-university-new-york-cuny-increments

State Police Bulletin No. SP-215

… Purpose The purpose of this bulletin is to inform the Division of State Police of OSC’s automatic processing and provide instructions for …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-215-april-2021-increases-location-pay-supplemental-location-pay-and

Cattaraugus County – Internal Controls Over Selected Financial Activities (2013M-68)

… is located in the southwest portion of New York State and has a population of 80,317. The County is comprised of two cities, 32 towns and nine villages. The County is governed by a 21-member … Findings County officials have not established policies and procedures to monitor the Microenterprise Development …

https://www.osc.ny.gov/local-government/audits/county/2013/07/05/cattaraugus-county-internal-controls-over-selected-financial-activities-2013m-68

Frewsburg Central School District – Internal Controls Over Selected Financial Activities (2013M-327)

… Purpose of Audit The purpose of our audit was to review the District’s internal controls over selected financial activities and to identify opportunities for revenue enhancement, for the … validating the amounts retained. District officials also do not have a comprehensive payroll policy supported by …

https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/frewsburg-central-school-district-internal-controls-over-selected

Compliance With Payment Card Industry Standards

… sufficient guidance to the CUNY colleges regarding Payment Card Industry (PCI) compliance and whether selected CUNY … facility management, and IT security, including credit card payment processing. All industries that accept credit … penalties, as well as lose the ability to accept credit card payments. CUNY colleges accept credit cards as a method …

https://www.osc.ny.gov/state-agencies/audits/2019/12/13/compliance-payment-card-industry-standards

Town of Gardiner – Selected Financial Activities (2013M-67)

… 30, 2012. Background The Town of Gardiner is located in Ulster County and has a population of approximately 5,700. … presented to the Board did not include manually processed checks, 21 percent of the claims paid by the Town totaling … The former Supervisor paid $173,000 to the Library as settlement for the balance of the 2011 real property taxes, …

https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-gardiner-selected-financial-activities-2013m-67

DiNapoli Launches New Search Tool During Sunshine Week that Allows Users to Take a Deeper Dive on State Contracts

… contract review is an essential and important deterrent to waste, fraud and abuse. By reviewing contracts before they …

https://www.osc.ny.gov/press/releases/2024/03/dinapoli-launches-new-search-tool-during-sunshine-week-allows-users-take-deeper-dive-state-contracts

Improper Medicaid Payments to Eye Care Providers (Follow-Up)

… in our initial audit report, Improper Medicaid Payments to Eye Care Providers (Report 2015-S-6 ). Background Under … State requirements. As a result of these weaknesses, six eye care professionals who did not comply with the … Department of Health: Improper Medicaid Payments to Eye Care Providers ( 2015-S-6 ) …

https://www.osc.ny.gov/state-agencies/audits/2018/12/27/improper-medicaid-payments-eye-care-providers-follow

East Clinton Fire District – Internal Controls Over Financial Operations (2012M-194)

… 2012. Background The East Clinton Fire District is located in the Town of Clinton, in Dutchess County. The District is governed by an elected … public moneys to members of the District’s fire department in excess of $26,000, including the payment of personal …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/04/east-clinton-fire-district-internal-controls-over-financial-operations

Audits of Local Governments: The Audit Process

… York State Comptroller (OSC) audits of local governments and school districts. A small number of OSC audits of local governments and school districts are mandated by law, including audits of … legislation requiring periodic audits of school districts and BOCES by OSC. Entrance Conference: The audit team …

https://www.osc.ny.gov/local-government/audits/audits-local-governments-audit-process

City of Troy – Financial Condition (2015M-185)

… Purpose of Audit The purpose of our audit was to review the City’s financial condition for the period January 1, 2012 through May 31, 2015. Background …

https://www.osc.ny.gov/local-government/audits/city/2016/02/17/city-troy-financial-condition-2015m-185

Access-A-Ride Accident Claims (Follow-Up)

… included in our initial report, Access-A-Ride Accident Claims ( 2012-S-12 ). Background Our initial report, … recommendations included in our initial report AccessARide Accident Claims 2012S12 …

https://www.osc.ny.gov/state-agencies/audits/2016/05/13/access-ride-accident-claims-follow

Randolph Central School District – IT Asset Management (S9-22-22)

… District inventory records are complete and include the detail necessary to adequately track and locate IT assets. …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/randolph-central-school-district-it-asset-management-s9-22-22

Whitney Point Central School District – Extra-Classroom Activities (2016M-282)

… properly accounted for extra-classroom cash receipts and disbursements for the period July 1, 2014 through January … in the Towns of Barker, Chenango, Lisle, Maine, Nanticoke and Triangle in Broome County; the Towns of Greene and Smithville in Chenango County; the Towns of Lapeer and …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/whitney-point-central-school-district-extra-classroom-activities-2016m

About this Report – 2023 Financial Condition Report

… This report provides citizens with an overview of the financial … information in an easy-to-understand format. The report also presents basic information on trends in State … economic and demographic trends affecting the State. This report fills an information need not met by the traditional, …

https://www.osc.ny.gov/reports/finance/2023-fcr/about-report