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Town of Bradford – Financial Management (2015M-239)
… August 4, 2015. Background The Town of Bradford is located in Steuben County and has a population of approximately 850. …
https://www.osc.ny.gov/local-government/audits/town/2016/05/13/town-bradford-financial-management-2015m-239Ira Volunteer Fire Department, Inc. – Controls Over Financial Activities (2014M-266)
… Fire Department is a not-for-profit corporation located in the Town of Ira in Cayuga County. The Town contracts with the Department, … does not adhere to the purchase order system required in its bylaws. The Audit Committee’s audits only included a …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/24/ira-volunteer-fire-department-inc-controls-over-financial-activities-2014mConcord Industrial Development Agency – Agency Management (2015M-61)
… The purpose of our audit was to review CIDA’s operations for the period January 1, 2012 through March 4, 2015. … the Town Board of Concord. CIDA’s budgeted appropriations for 2015 are $9,700. Key Finding The Board has not taken …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/08/07/concord-industrial-development-agency-agency-managementNiskayuna No. 2 Fire District – Length of Service Award Program (2015M-73)
… District officials did not award the appropriate number of points to volunteers for participation in department … not review the entries in the computer program unless the points earned as indicated on the reports were disputed by … as necessary to ensure conformity with GML and then award points in accordance with the revised point system. Establish …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/31/niskayuna-no-2-fire-district-length-service-award-program-2015m-73Town of Pamelia – Financial Management (2015M-276)
… our audit was to evaluate the Town’s financial management for the period January 1, 2014 through March 31, 2015. … has eight water special districts. Budgeted appropriations for 2015 totaled approximately $1.5 million. Key Findings The … district fund has had a deficit unrestricted fund balance for the past three years. The Board did not develop a …
https://www.osc.ny.gov/local-government/audits/town/2016/01/15/town-pamelia-financial-management-2015m-276Unified Court System Bulletin No. UCS-184
… Code 550, Boston Mutual Life. Affected Employees Employees in Bargaining Unit G9 represented by The Ninth Judicial … District Court Employees Association and employees in Bargaining Unit SK represented by DC37 Court, County and … Department of Probation Employees Local 1070, employees in Bargaining Unit G9 and SK will now be eligible for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-184-change-eligibility-boston-mutual-life-insurance-deduction-codeState Comptroller DiNapoli Statement on 2025 State of the City Address
… released the following statement on New York City Mayor Eric Adams' 2025 State of the City address: “New York City is … released the following statement on New York City Mayor Eric Adams 2025 State of the City address …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-2025-state-city-addressOpinion 88-13
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Insurance … §800(3), a municipal officer or employee has an interest in any contract with his municipality if he receives a direct … or material benefit as a result of that contract. In addition, an officer or employee is deemed to have an …
https://www.osc.ny.gov/legal-opinions/opinion-88-13Opinion 2005-1
… or statutory amendments that bear on the issues discussed in the opinion. AMBULANCE SERVICE -- Fees (retention of by … amount to the service provider above the amount set forth in the service contract, but only in exchange for additional consideration to be provided by …
https://www.osc.ny.gov/legal-opinions/opinion-2005-1Opinion 92-30
… §806[1]). In this regard, section 13 of chapter 946 of the Laws of 1964, which added article 18 to the General Municipal … language contained in section 13 of chapter 946 of the Laws of 1964. It should be noted, however, that recent court …
https://www.osc.ny.gov/legal-opinions/opinion-92-30CUNY Bulletin No. CU-800
… Plant Tender Titles. Affected Employees: CUNY employees in the titles of High Pressure Plant Tender are affected. … provides for retroactive rate increases for employees in the title of High Pressure Plant Tender. Effective Dates: … these retroactive rate increases may be entered beginning in Institution Pay Period 15C, paychecks dated 10/31/2024. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-800-cuny-retroactive-rate-increases-high-pressure-plant-tenderXII.5.I Prompt Payment Interest – XII. Expenditures
… and public benefit corporations state employees working in their public employment capacity third party payment … within 15 days of the receipt of an electronic invoice in the SFS. To qualify to receive payments within, or prompt … 15 days, a vendor must: - have a primary place of business in New York State, - have a significant business presence in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5i-prompt-payment-interestDiNapoli: Pleasant Valley Town Clerk Charged in Theft of Fees
… to State Comptroller Thomas P. DiNapoli. Hart, 57, of Hyde Park, was charged with grand larceny in the third degree and … and encourages the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-pleasant-valley-town-clerk-charged-theft-feesAgency Financial Reporting Package
… the Office of the State Comptroller (OSC) to gather data-in-process which has not been entered into the Statewide … Financial System (SFS) as of the closing date specified in each area. The State's accounting and financial reporting … is required to ensure full and proper disclosure in financial statements prepared in accordance with generally …
https://www.osc.ny.gov/state-agencies/agency-financial-reporting-packageDiNapoli's Auditors Halt $21.3 Million in Suspicious 2016 Tax Refunds
… $466 million are expected to be paid in the coming days. "My auditors are committed to safeguarding the funds of honest … returns. Other popular scams include using questionable social security numbers and intentionally misstating deductions. For …
https://www.osc.ny.gov/press/releases/2017/04/dinapolis-auditors-halt-213-million-suspicious-2016-tax-refundsVIII.1.B Revenue Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… A Revenue transfer is used to adjust or reclassify previously posted revenue accounting transactions using a General Ledger … A Revenue transfer is used to adjust or reclassify previously posted revenue accounting transactions using a General Ledger …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1b-revenue-transfersConclusion – Improving the Effectiveness of Your Claims Auditing Process
… deliberate audit of claims is conducted, a message is sent to all officers and employees that this oversight function is … local government or school district. Allocating resources to improve the effectiveness of your claims auditing process … environment of your organization. OSC will be pleased to assist you with any questions you have regarding the …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/conclusionLump Sum Payments – Enhanced Reporting
… When making lump sum payments to employees NYSLRS employers …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/lump-sum-paymentsOversight of School Fire Safety Compliance (Follow-Up)
… included in our original report, Oversight of School Fire Safety Compliance ( 2015-S-86 ). Background The State … (Department) is responsible for overseeing school fire safety, including mandatory fire and building … inspections, and for ensuring schools’ compliance with fire safety provisions established in the State Education …
https://www.osc.ny.gov/state-agencies/audits/2017/11/28/oversight-school-fire-safety-compliance-followCompliance With the Clery Act (Follow-Up)
… of implementation of the two recommendations included in our initial audit report, Compliance With the Clery Act … Act, which requires colleges and universities to disclose crime statistics and security policies to help the public … identified that certain SUNY colleges published inaccurate crime statistics on their Annual Security Reports and/or to …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/compliance-clery-act-follow