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Afton Fire Company Emergency Squad – Internal Controls Over Financial Operations (2013M-275)
… approved by the Administrative Board are properly paid, or that the Administrative Board is presented with and … the Administrative Board reviews monthly bank statements or require the Treasurer to perform bank reconciliations. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/03/afton-fire-company-emergency-squad-internal-controls-over-financialPutnam County Industrial Development Agency – Management Practices (2013M-257)
… of Audit The purpose of our audit was to evaluate the Putnam County Industrial Development Agency’s (PCIDA) … which comprises seven members who are appointed by the Putnam County Legislature. The PCIDA reported 14 active … Putnam County Industrial Development Agency Management …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/putnam-county-industrial-development-agency-managementGreene County Industrial Development Agency – Management Practices (2013M-95)
… an aircraft component assembly facility; and the sale of land, a line-of-credit and the issuance of bonds with a bank. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/greene-county-industrial-development-agency-managementCompliance With Payment Card Industry Standards
… counties. The Authority accepts credit cards as a method of payment for bus fares and parking. All organizations that accept credit cards as a method of payment, such as the Authority, must comply with the Data … implemented a formal risk assessment process to identify threats to cardholder data, ensured all devices that process …
https://www.osc.ny.gov/state-agencies/audits/2017/02/06/compliance-payment-card-industry-standardsDiNapoli: Former Pulaski Assistant Village Clerk Charged in Theft of Fees
… of fraud involving taxpayer money by calling the toll-free Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] or by mailing a complaint …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-former-pulaski-assistant-village-clerk-charged-theft-feesState Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following school district audits have … New York State Comptroller Thomas P DiNapoli today announced the following school district audits have …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-school-district-auditsDiNapoli Files Shareholder Proposals with Six Companies on Political Spending
… the filing of shareholder proposals at six portfolio companies requesting they comprehensively disclose their … causes is in shareholders’ interests. At a minimum, companies should openly disclose where their political … dollars are being spent.” DiNapoli’s proposals ask the companies to report their policies and procedures for …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-files-shareholder-proposals-six-companies-political-spendingState Comptroller DiNapoli Announces Political Spending Disclosure Agreements With Seven Companies
… The New York State Common Retirement Fund (Fund) reached … New York State Comptroller Thomas P. DiNapoli, trustee of the Fund, announced today. “In today’s political climate, … The New York State Common Retirement Fund Fund reached …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-announces-political-spending-disclosure-agreements-seven-companiesBolivar-Richburg Central School District – Internal Controls Over Selected Financial Operations (2013M-92)
… unauthorized individual making adjustments and entries to student ledgers. Key Recommendations Develop realistic …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/bolivar-richburg-central-school-district-internal-controls-over-selectedVillage of Hoosick Falls – Internal Controls Over Selected Operations (2013M-1)
… purpose of our audit was to review the Village’s financial and information technology (IT) operations for the period … is governed by a Village Board, which comprises a Mayor and six Trustees. The Village’s budgeted appropriations for … has not adopted policies establishing responsibilities and duties for the Treasurer for handling cash and …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-hoosick-falls-internal-controls-over-selected-operations-2013m-1State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government audits have … New York State Comptroller Thomas P DiNapoli today announced the following local government audits have …
https://www.osc.ny.gov/press/releases/2020/05/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli Statement on the MTA's July Financial Plan
… ridership is now forecasted to be 61% this year and 79% in 2026, a far cry from the 77% and 87% that was expected in the …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-statement-mtas-july-financial-planContract Advisory No. 16
… providing consultant services to report annually on employment information related to contracts. The annual employment reports must be submitted by the contractor to the … (DCS). The State Consultant Services Contractor's Annual Employment Report ( AC 3272-S ), commonly referred to as …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/16-state-consultant-services-contractors-annual-employment-reports-due-may-15thWarsaw Fire Department – Internal Controls Over Financial Operations (2013M-347)
… collected fees and made disbursements related to the rental and maintenance of a Company facility. Key … record and disburse all Company moneys, including grounds rental fees, as required by the by-laws. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/01/31/warsaw-fire-department-internal-controls-over-financialTravel Advisory No. 10
… updated the following sections in Chapter XIII of the Guide to Financial Operations: Chapter/Section Name … expense reimbursements are no longer submitted through the Travel and Expenses module in the Statewide Financial System … through PayServ. XIII.8 Procedures for Employee Non-Travel Expense Reimbursement Updated to remove procedures for …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/10-gfo-updates-employee-expense-reimbursementsOpinion 2006-10
… to sell or lease their real property to another municipal corporation, school district, BOCES, fire district, the State …
https://www.osc.ny.gov/legal-opinions/opinion-2006-10East Bloomfield Fire District – Financial Operations (2017M-154)
… distinct and separate from the Town of East Bloomfield, in Ontario County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/17/east-bloomfield-fire-district-financial-operations-2017m-154Town of Waterloo – Board Oversight (2017M-110)
… and procedures governing the financial operations of the water and sewer districts. The Board did not enter into … intermunicipal agreements with the Village of Waterloo for water and sewer services provided to the Town. Key Recommendations Develop …
https://www.osc.ny.gov/local-government/audits/town/2017/12/01/town-waterloo-board-oversight-2017m-110Town of Frankfort - Board Oversight (2018M-58)
… were supported and authorized. Key Findings The Board did not establish compensating controls to help oversee the former Supervisor’s work. Our tests of … totaling $36,380 that did not contain adequate support. In addition, one employee was overpaid $1,100 and detailed …
https://www.osc.ny.gov/local-government/audits/town/2018/06/08/town-frankfort-board-oversight-2018m-58Naples Central School District – Online Banking (2015M-143)
… audit was to evaluate internal controls related to online banking for the period July 1, 2013 through June 16, 2015. … and District officials have established adequate online banking internal controls to ensure sufficient protection of … Naples Central School District Online Banking 2015M143 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/11/naples-central-school-district-online-banking-2015m-143