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Comptroller DiNapoli Releases Municipal Audits
… and check payments ($78,441) to questionable businesses in which there was no evidence that they provided any … maintain a Board member’s property with no lease agreement in place. The work performed raises potential issues under … The New York State Constitution, because no contract was in place at the time. The constitution generally prohibits …
https://www.osc.ny.gov/press/releases/2019/03/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… officials paid the LLC a $500,000 deposit before any renovation work was completed or services rendered. They paid approximately $131,000 in renovation claims to the LLC without adequate supporting …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 1901
… contained in the 2016-2021 Agreements between the State of New York and the Civil Service Employees Association (CSEA), … ID 49XXX) who routinely work on Interstate Routes within New York State (NYS), on NYS highway routes, or on NYS … all employment taxes and income taxes. Federal, State, and New York City income tax withholding will be calculated using …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1901-2021-special-assignment-duty-pay-calendar-year-2020Belfast Central School District – Procurement (2016M-317)
Belfast Central School District Procurement 2016M317
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/belfast-central-school-district-procurement-2016m-317Village of Walton – Bio-Digester Capital Plan (2016M-378)
Village of Walton BioDigester Capital Plan 2016M378
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-walton-bio-digester-capital-plan-2016m-378Genesee Valley Central School District – Reserve Accounts and Extra-Classroom Activities (2014M-56)
… and internal controls over extra-classroom activities for the period July 1, 2012 through February 4, 2014. … The Genesee Valley Central School District is located in Allegany County and is governed by an elected seven-member … The District’s budgeted general fund expenditures for the 2013-14 fiscal year are approximately $13 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/27/genesee-valley-central-school-district-reserve-accounts-and-extraBuffalo City School District – Special Education and Grant Administration (2017M-73)
… Purpose of Audit The purpose of our audit was to review the District’s process for … The Buffalo City School District is located in the City of Buffalo in Erie County. The District is governed by an elected nine-member Board of Education and operates 56 schools with approximately …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/30/buffalo-city-school-district-special-education-and-grant-administrationOpinion 2002-12
… combine two village water departments) GENERAL MUNICIPAL LAW §119-o: Pursuant to a municipal cooperation agreement, … or discharging necessary personnel, subject to applicable civil service provisions; the making of employer … Law, arts. 6, 11 and 14) and, subject to applicable civil service requirements, may hire employees to perform …
https://www.osc.ny.gov/legal-opinions/opinion-2002-12-0Opinion 2002-12
… combine two village water departments) GENERAL MUNICIPAL LAW §119-o: Pursuant to a municipal cooperation agreement, … or discharging necessary personnel, subject to applicable civil service provisions; the making of employer … Law, arts. 6, 11 and 14) and, subject to applicable civil service requirements, may hire employees to perform …
https://www.osc.ny.gov/legal-opinions/opinion-2002-12Security Self-Assessment – Information Technology Governance
… appended to this publication addresses key areas of IT internal controls such as policy, training, access and contingency planning. Several of the main questions include follow-up questions that will … helpful for evaluating the answers. For example, one of the questions is, “Were all computer users provided IT …
https://www.osc.ny.gov/local-government/publications/it-governance/security-self-assessmentLump Sum Payments – Legacy Reporting
… through Retirement Online including their earnings the number of days they worked and more …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/lump-sum-paymentsEmployee Incentive and Bonus Payments
… To determine if incentive and bonus payments made by the Erie County Medical Center Corporation (ECMCC) were … created under Public Authorities Law §3626 to manage the Erie County Medical Center health network. Between January 1, … To determine if incentive and bonus payments made by the Erie County Medical Center Corporation were warranted …
https://www.osc.ny.gov/state-agencies/audits/2017/01/13/employee-incentive-and-bonus-paymentsCaledonia Joint Fire District – Internal Controls Over Financial Operations (2013M-350)
Caledonia Joint Fire District Internal Controls Over Financial Operations 2013M350
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/caledonia-joint-fire-district-internal-controls-over-financial-operationsSt. Lawrence County – Financial Condition (2016M-173)
… January 1, 2014 through September 30, 2015. Background St. Lawrence County is located in northern New York State and … St Lawrence County Financial Condition 2016M173 …
https://www.osc.ny.gov/local-government/audits/county/2016/06/24/st-lawrence-county-financial-condition-2016m-173Peru Central School District – Extra-Classroom Activity Funds (2017M-69)
… 2015 through January 31, 2017. Background The Peru Central School District is located in the Towns of Ausable, Black … Peru Central School District ExtraClassroom Activity Funds 2017M69 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/peru-central-school-district-extra-classroom-activity-funds-2017m-69Wilson Central School District – Reserves and Fuel Accountability (2016M-44)
… July 1, 2011 through December 22, 2015. Background The Wilson Central School District is located in the Towns of Wilson, Cambria, Lockport, Newfane and Porter in Niagara … Wilson Central School District Reserves and Fuel …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/wilson-central-school-district-reserves-and-fuel-accountability-2016m-44Village of Johnson City – Oversight of Justice Court Operations (2015M-29)
… August 21, 2014. Background The Village of Johnson City is located in the Town of Union, Broome County, and has a population of approximately 15,000. The Village, which is governed by an elected five-member Board of Trustees, …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/06/05/village-johnson-city-oversight-justice-court-operations-2015m-29Village of Clinton – Financial Management (2014M-316)
… reconcile all cash balances in the accounting records to bank balances monthly and establish and maintain receivable …
https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-clinton-financial-management-2014m-316Coeymans Hollow Fire Corporation – Board Oversight (2022M-84)
… Coeymans Hollow Volunteer Fire Corporation (Company) Board of Directors (Board) provided adequate oversight of financial operations. Key Findings The Board did not provide adequate oversight of the Company’s financial operations. As a result, there is … Coeymans Hollow Volunteer Fire Corporation Company Board of Directors Board provided adequate oversight of financial …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/11/10/coeymans-hollow-fire-corporation-board-oversight-2022m-84Opinion 92-31
… -- Municipal Advertising (no authority to sell in newsletter) VILLAGES -- Powers and Duties (publication of informational newsletter) VILLAGE LAW, §4-412(1): A village, by local law, may provide for the publication and distribution of a newsletter for its residents containing information including …
https://www.osc.ny.gov/legal-opinions/opinion-92-31