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Copiague Union Free School District – Check Signing (2015M-181)
… Purpose of Audit The purpose of our audit was to examine the District’s check signing procedures for the … The Copiague Union Free School District is located in the Town of Babylon, Suffolk County. The District, which operates … one of the Board President, District Clerk or Treasurer to sign checks, whereas New York State Education Law requires …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/copiague-union-free-school-district-check-signing-2015m-181Town of Taylor – Financial Management (2016M-391)
Town of Taylor Financial Management 2016M391
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-taylor-financial-management-2016m-391Town of Orchard Park – Recreation Department Cash Receipts (2017M-81)
… of our audit was to review the Department’s cash receipts for the period January 1, 2015 through January 27, 2017. … by an elected three-member Town Board. Expenditures for 2016 totaled approximately $12.5 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-orchard-park-recreation-department-cash-receipts-2017m-81Town of Ithaca – Information Technology (2017M-52)
… Key Findings The Town’s IT policy does not address password security, wireless security, mobile computing and … Key Recommendations Update the IT policy to address password security, wireless security, mobile computing and …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-ithaca-information-technology-2017m-52Village of Nissequogue – Information Technology (2015M-31)
… to address acceptable computer use, internal user access, remote access, password security and management, data backups and …
https://www.osc.ny.gov/local-government/audits/village/2015/05/01/village-nissequogue-information-technology-2015m-31Village of Cohocton – Cash Receipts (2015M-63)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial operations for the period … Key Recommendations Certify the list of unpaid taxes to be relevied. Perform the required annual audit of the … of a certified public accountant or public accountant to conduct the audit. Issue duplicate receipts where no other …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-cohocton-cash-receipts-2015m-63Town of Indian Lake – Reserves and Justice Court Operations (2014M-330)
… Purpose of Audit The purpose of our audit was to review the establishment and use of the Town’s reserve funds and to examine internal controls over the Town’s Justice Court’s … Refund moneys in the non-legally established reserve funds to the operating funds that funded the reserves and ensure …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/03/06/town-indian-lake-reserves-and-justice-court-operations-2014m-330Accounts Payable Advisory No. 22
… Subject: Importance of Referencing a Contract Number on a Purchase Order or Voucher Guidance: All Business Units that purchase … on the voucher by either (1) referencing a purchase order associated with an agency or Master contract or (2) … Importance of Referencing a Contract Number on a Purchase Order or …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/22-referencing-contract-numberAccounts Payable Advisory No. 23
… XII, Section 5.K - Federally Reportable Payments Guidance: Online Business Unit OSC has identified multiple vendors whose payments from online Business Units should not have been coded as … voucher, go to the Invoice tab, click the ”Withholding” link, and then un-check the “Withholding Applicable” field. …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/23-properly-coding-vouchers-withholdingAccounts Payable Advisory No. 50
Obtaining early payment discounts from vendors
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/50-early-payment-discountsState Agencies Bulletin No. 779
… annuity increase. Affected Employees Pensioners and beneficiaries in Agency 01130, Division of Veterans' Affairs … dated 1/30/08 OSC Actions On January 16, 2008, OSC will update all pensioner and beneficiary annuities to $1,128.71 … Salary Increase) will be used for all rows. OSC will also update any subsequent rows as necessary using the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/779-2008-blind-veterans-annuity-increaseState Agencies Bulletin No. 329
… routine and the correct deduction amounts are inserted in the General Deduction panel. Effective Date This change … routine and the correct deduction amounts are inserted in the General Deduction panel …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/329-changing-warning-message-general-deduction-panel-reject-messageGeneral Schedule/Cycle of Data Availability: Financial Data
… There is a lag between the end of a locality’s fiscal year and when that locality’s reviewed … data becomes available to requesters. The major classes of general purpose local governments – county, cities, towns, … annual financial reports to OSC within 60 to 120 days of the close of their fiscal years, depending upon the class …
https://www.osc.ny.gov/local-government/data/general-schedulecycle-data-availability-financial-dataOpinion 96-15
… that bear on the issues discussed in the opinion. BUILDING INSPECTOR -- Expenses (judgment arising from his or her … to pay a judgment arising from the conduct of the building inspector or from the town's planning and zoning activities … judgment arises partially from the actions of the building inspector or from the town's planning and zoning activities …
https://www.osc.ny.gov/legal-opinions/opinion-96-15Opinion 91-8
… statute, are inconsistent with public policy, or suggest self interest or partiality or economic impropriety (see, …
https://www.osc.ny.gov/legal-opinions/opinion-91-8New York’s Economy and Finances in the COVID-19 Era
… according to State Department of Health data. In Nassau, Suffolk and Putnam counties, increases were over 6 percent, … 224 6.1% Seneca 8,056 211 2.7% Steuben 25,232 870 3.6% Suffolk 325,160 18,959 6.2% Sullivan 26,914 1,154 4.5% Tioga … Rensselaer 14,610 655 4.7% Rockland 45,180 4,592 11.3% St. Lawrence 13,714 414 3.1% Saratoga 14,133 1,408 11.1% …
https://www.osc.ny.gov/reports/covid-19-august-5-2020State Comptroller DiNapoli Releases Municipal & School Audits
… code of ethics, purchasing and investment policies. Center Moriches Fire District – Fiscal Transparency (Suffolk … has partially implemented all four recommendations. Ridge Fire District – Audit Follow-Up (Suffolk County) This review was to assess the Ridge Fire District’s progress in implementing …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli Releases January State Cash Report
… grants and capital projects. The General Fund ended January with a balance of $11.1 billion, which was $708.1 …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-releases-january-state-cash-reportComptroller DiNapoli Releases School Audits
… provide taxpayers the assurance that their money is being spent appropriately and effectively.” Greenport Union Free … District officials need to improve their oversight of the budget process and financial condition. Beginning in 2010-11, the district gradually increased its tax levy and budget. In each of the three years from 2010-11 to 2012-13, …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-school-audits-0DiNapoli Releases November State Cash Report
… the same period last year, according to the state cash report issued today by State Comptroller Thomas P. DiNapoli. … DiNapoli's office issues a state cash report every month identifying state revenues and spending from the prior month. The cash report focuses primarily on the General Fund and All …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-releases-november-state-cash-report