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Opinion 98-20
… that bear on the issues discussed in the opinion. FIRE COMPANY -- Fire Police Squads (qualification for appointment to) FIRE COMMISSIONERS -- Powers and Duties (establishment of … Whether a board of fire commissioners in its discretion may provide that … newlyappointed members not be immediately assigned to the fire police squad …
https://www.osc.ny.gov/legal-opinions/opinion-98-20Internal Control System Components
… Purpose To determine whether the Office of Temporary and Disability Assistance’s (Office) management of its internal control system appropriately addresses all five components of … To determine whether the Office of Temporary and Disability Assistances Office …
https://www.osc.ny.gov/state-agencies/audits/2015/08/04/internal-control-system-componentsLancaster Central School District – Financial Management (2022M-37)
… Did not implement our prior audit’s recommendations 1 to improve their budgeting practices and be more transparent … not use a debt reserve, with a balance of $8.3 million, to pay debt as required. These practices resulted in real … appropriated fund balance and reserves that will be used to fund operations. Properly use reserves and reduce …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/lancaster-central-school-district-financial-management-2022m-37Village of Hewlett Neck – Financial Management (2022M-35)
… plans for the fiscal year. Reduce surplus fund balance to a reasonable amount by using it to fund needed reserves and reducing the tax levy. Village …
https://www.osc.ny.gov/local-government/audits/village/2022/07/08/village-hewlett-neck-financial-management-2022m-35West Islip Union Free School District – Financial Management (2022M-40)
… - pdf] Audit Objective Determine whether the West Islip Union Free School District’s (District) Board of Education (Board) reasonably and transparently managed … Board and officials’ budgeting practices and management of fund balance and reserves resulted in levying more taxes …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/west-islip-union-free-school-district-financial-management-2022m-40Kortright Rural Fire District – Financial Activities (2022M-51)
… the Treasurer’s records. Seek competition for heating oil; had officials worked with the New York State Office of General Services (OGS) to use a State contract the … have saved $2,805, 21 percent of the District’s heating oil cost. Key Recommendations l Periodically review bank …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/06/24/kortright-rural-fire-district-financial-activities-2022m-51Town of Danby – Claims Processing and Procurement (2022M-127)
… competition when procuring goods and services and audited claims prior to payment. Key Findings The Board did not … when procuring goods and services or ensure all claims were properly audited and approved. When goods and … may not be procured in a cost-effective manner. Also, when claims are not properly audited, the Board’s ability to …
https://www.osc.ny.gov/local-government/audits/town/2022/12/16/town-danby-claims-processing-and-procurement-2022m-127XII.6.S Paying a Vendor in a Foreign Currency – XII. Expenditures
… SECTION OVERVIEW AND POLICIES This section provides Business Units with guidance on how to process payments to a vendor in foreign currency using the … This section provides Business Units with guidance on how to process payments to a vendor in foreign currency using …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6s-paying-vendor-foreign-currencyXV.6.B Negative Payroll Balances – XV. End of Year
… attentive in monitoring this report for negative balances and be especially diligent in the effort to ‘clean up’ … Budgets are not permitted to lapse with a negative balance and should be handled with the highest priority. In addition … balances, agencies should also be proactive in addressing and correcting all negative balances as soon as possible. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv6b-negative-payroll-balancesState Comptroller DiNapoli Statement on Signing of New Legislative Package on Gun Control
… has gotten worse and hurts too many families. From a grocery store in Buffalo to an elementary school in Uvalde, Texas, … contributed to these tragedies." Track state and local government spending at Open Book New York . Under State …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-statement-signing-new-legislative-package-gun-controlEast Meredith Rural Fire District – Financial Activities (2021M-26)
… complete report - pdf ] Audit Objective Determine whether the East Meredith Rural Fire District’s (District) Board of … disbursements to ensure the Treasurer accurately recorded all transactions in a timely manner. Audit and approve 25 … controls to better monitor the Treasurer’s duties. Ensure all claims are audited and approved before payment and …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/28/east-meredith-rural-fire-district-financial-activities-2021m-26Town of Springfield – Credit Card Purchases (2020M-138)
… report - pdf ] Audit Objective Determine whether the Town of Springfield’s (Town) Board ensured credit card purchases … We were unable to determine the appropriateness of an online shopping membership totaling $420 and were … Determine whether the Town of Springfields Town Board ensured credit card purchases were …
https://www.osc.ny.gov/local-government/audits/town/2021/05/07/town-springfield-credit-card-purchases-2020m-138Introduction – Improving the Effectiveness of Your Claims Auditing Process
… and services not received. An effective audit of claims is often the last line of defense for preventing unauthorized, … An effective audit of claims is often the last line of defense for preventing unauthorized …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/introductionMembership and Enrollment – Membership and Enrollment
… in retirement Its important to understand how membership and enrollment works …
https://www.osc.ny.gov/retirement/employers/membership-enrollmentTown of Patterson - Recycling Center Cash Receipts (2019M-237)
… are properly receipted, documented and accounted for. Town officials agreed with our recommendations and have …
https://www.osc.ny.gov/local-government/audits/town/2020/03/20/town-patterson-recycling-center-cash-receipts-2019m-237West Seneca Central School District - Community Education (2019M-241)
… complete report - pdf] Audit Objective Determine whether the Board and District officials provided adequate oversight … to verify that all amounts were collected and remitted to the District. As a result, the District did not initially receive more than $5,500 in …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/west-seneca-central-school-district-community-education-2019m-241State Agencies Bulletin No. 1833
… Purpose The purpose of this bulletin is to inform agencies of OSC’s … automatically processed. Affected Employees Employees in the following Bargaining Units who meet the eligibility criteria are affected: NYSCOPBA: BU01 and … The purpose of this bulletin is to inform agencies of OSCs …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1833-april-2020-increase-location-pay-downstate-adjustment-and-location-payState Agencies Bulletin No. 1835
… help agencies identify employees that currently receive a paper check. LQ_082_NO_DD_RCD identifies all employees who … an active direct deposit but still choose to receive a paper check or who may receive a paper check because they have no balance row. This query has …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1835-new-queries-identify-employees-receiving-paper-checksTown of Crown Point - Town Clerk/Tax Collector (2018M-263)
… taxes totaling $951,513 during the first seven weeks of 2017 (from January 2 through February 17) but made only … required timeframe. For example, $468,215 or 34 percent of taxes paid by check in 2017 were deposited from eight to …
https://www.osc.ny.gov/local-government/audits/town/2019/07/19/town-crown-point-town-clerktax-collector-2018m-263DiNapoli: State Pension Fund Value $192 Billion
… that ended on March 31, 2017. The Fund has an estimated value of $192 billion. “Strong returns over the fiscal year, … said. “New York state’s pension fund is at a record value based on prudent long term asset allocation. We …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-state-pension-fund-value-192-billion