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Opinion 95-9
… firefighters receive credit for attendance at fire company committee meetings pursuant to General Municipal Law, … to the accumulation of credit for attending fire company committee meetings, we note that in 1994 Opns St Comp No. … meetings with the board of directors, or the executive committee of the board of directors, of the fire company. For …
https://www.osc.ny.gov/legal-opinions/opinion-95-9Local Government – 2022 Financial Condition Report
… of revenues for other local governments—for social service programs in counties, for highways (mostly in cities and … or programs (such as municipal swimming pools and summer camps). Overall, education made up almost 31 percent … courts and recreational programs in the spring and summer of 2020, and school districts scrambled to provide …
https://www.osc.ny.gov/reports/finance/2022-fcr/local-governmentCost-Saving Ideas: School District Auditing – Internal Auditor
… or by phone at (518) 474-6541. Inter-municipal and shared service agreements Investigate the feasibility of entering … a person hired through an inter-municipal or shared service agreement an independent contractor a BOCES employee …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-internal-auditorState Comptroller DiNapoli Releases Municipal Audits
… revenue and expenditure projections in the city’s 2024-25 proposed budget are reasonable. However, there were certain … in a previous review letter when preparing the 2024-25 proposed budget. The mayor submitted the 2024-25 proposed budget to the council on April 22, 2024, or 21 days …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli: State Pension Fund Posts 9.5% Annual Investment Return
… Retirement Fund is one of the largest public pension funds in the United States. The Fund holds and invests the … today announced that the New York State Common Retirement Funds Fund investment return was 951 for the state fiscal …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-state-pension-fund-posts-9-point-5-annual-investment-returnState Comptroller DiNapoli Releases Municipal Audits
… the process to be followed when procuring goods and services. Auditors found county officials procured goods and … (2017M-209) The sheriff's department did not properly account for and manage the inmate and commissary accounts. … – Board Oversight (Jefferson County) While district financial activity was properly recorded and disbursements …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-audits-0XV.6.B Negative Payroll Balances – XV. End of Year
… The Negative Segregation Balance, NYKK0264 report can be accessed within SFS via: SFS Financials > Commitment Control > Budget Reports > Negative Segregation Balance. Agencies must be attentive in monitoring this report … The Negative Segregation Balance NYKK0264 report can be accessed within SFS via SFS …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv6b-negative-payroll-balancesVeterans Day Message from State Comptroller DiNapoli
… On Tuesday, we honor the men and women who have bravely served in our country’s Armed … On Tuesday we honor the men and women who have bravely served in our countrys Armed …
https://www.osc.ny.gov/press/releases/2014/11/veterans-day-message-state-comptroller-dinapoliIntroduction – Information Technology Contingency Planning
… Computer systems and electronic data are fundamental to daily business transactions, communication, and accounting …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/introductionOperational Advisory No. 7
… Subject: Update SFS – Agency Contact Data Guidance: The purpose of … is properly routed, OSC is coordinating an effort to update this information. Please assist OSC in this process by … 1 for instructions). If corrections are necessary, please update the attached spreadsheet and email it to …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/7-agency-contact-updateChenango Fire Company – Controls Over Financial Activities (2014M-290)
… of Audit The purpose of our audit was to examine the Company’s controls over financial activity for the period … January 1, 2013 through September 9, 2014. Background The Company is incorporated under New York State Not-For-Profit … is located in the Town of Chenango in Broome County. The Company provides fire protection to the Towns of Chenango, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/chenango-fire-company-controls-over-financial-activities-2014mSaratoga Youth Recreation – Financial Activities (2016M-258)
… January 1, 2014 through May 31, 2016. Background The Saratoga Youth Recreation Program is a joint activity established between the County of Saratoga and the Town of Saratoga through intermunicipal agreements to operate youth … Saratoga Youth Recreation Financial Activities 2016M258 …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/10/28/saratoga-youth-recreation-financial-activities-2016m-258City of Mount Vernon – Building Department Fees and Fines (2014M-65)
… Purpose of Audit The purpose of our audit was to examine the City’s procedures for … 1, 2012 through September 26, 2013. Background The City of Mount Vernon is located in Westchester County, has a … City of Mount Vernon Building Department Fees and Fines 2014M65 …
https://www.osc.ny.gov/local-government/audits/city/2014/07/03/city-mount-vernon-building-department-fees-and-fines-2014m-65Jefferson Community College – Procurement (2017M-156)
… September 1, 2015 through November 28, 2016. Background Jefferson Community College, which is part of the State University of New York system, is sponsored by Jefferson County and is located in the City of Watertown. The … Jefferson Community College Procurement 2017M156 …
https://www.osc.ny.gov/local-government/audits/community-college/2017/10/27/jefferson-community-college-procurement-2017m-156Aurora-Colden Fire District No. 6 – Financial Activity (2017M-208)
… recorded and reported and to safeguard District money for the period January 1, 2016 through July 19, 2017. … competition, or retain evidence of soliciting competition, for 97 purchases totaling $171,013 that were subject to its … officials obtain and retain quotes and bid documentation for purchases in accordance with the purchasing policy. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/29/aurora-colden-fire-district-no-6-financial-activity-2017m-208City of Yonkers – Procurement of Professional Services (2017M-268)
… seek competition when procuring professional services from 22 providers totaling approximately $9.2 million. Key …
https://www.osc.ny.gov/local-government/audits/city/2018/02/23/city-yonkers-procurement-professional-services-2017m-268Three Village Central School District – Fuel Inventories (2015M-271)
… Board has not ensured that policies and procedures are in place to control fuel assets. District officials do not … Ensure that policies and written procedures are in place to adequately control the District’s fuel assets. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/three-village-central-school-district-fuel-inventories-2015m-271Prattsburgh Central School District – Tax Collection (2016M-122)
… The District, which operates one school with approximately 400 students, is governed by an elected five-member Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/prattsburgh-central-school-district-tax-collection-2016m-122Gloversville Public Library – Claims Processing (2014M-81)
… July 1, 2012 through December 31, 2013. Background The Gloversville Public Library is located in the City of Gloversville, Fulton County, and serves the approximately 19,200 residents of the Gloversville Enlarged School District. The Library received … Gloversville Public Library Claims Processing 2014M81 …
https://www.osc.ny.gov/local-government/audits/library/2014/06/27/gloversville-public-library-claims-processing-2014m-81Upper Mohawk Valley Regional Water Board – Water Accountability (2015M-300)
… of our audit was to examine the Authority’s procedures for monitoring water accountability and addressing water loss for the period January 1, 2014 through June 30, 2015. … by a 12-member Board of Directors. Operating expenditures for the nine months ending December 31, 2014 totaled …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/02/05/upper-mohawk-valley-regional-water-board-water-accountability-2015m-300