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Chenango Valley Central School District – Budget Review (B4-13-11)

… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … in Broome County, issued debt totaling $3.5 million to liquidate the accumulated deficit in the District’s … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …

https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/chenango-valley-central-school-district-budget-review-b4-13-11

Village of Nelsonville – Financial Operations (2012M-242)

… The Village of Nelsonville is located in Putnam County and has a population of 628 residents. The Village is … by an elected Board of Trustees which comprises a Mayor and two Trustees. Budgeted appropriations for the 2012-13 … were $531,000 funded primarily with real property taxes and State aid. Key Findings The Board needs to improve its …

https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-nelsonville-financial-operations-2012m-242

Village of Middleburgh – Fiscal Operations (2013M-10)

… to October 15, 2012. Background The Village of Middleburgh is located in Schoharie County and has approximately 1,500 residents. The Village is governed by a Mayor and four Trustees who form the Village … of a financial function. Ensure that the Clerk-Treasurer is properly collecting, recording and disbursing Village …

https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-middleburgh-fiscal-operations-2013m-10

Town of Mohawk – Records and Reports (2013M-113)

… audit was to review the Supervisor’s accounting records and reports for the period July 1, 2011, through December 31, … The Town of Mohawk is located in Montgomery County and has approximately 3,800 residents. The Town is governed … the Town Board which comprises four elected Board members and an elected Town Supervisor. The Town’s 2013 adopted …

https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-mohawk-records-and-reports-2013m-113

Village of South Floral Park – Budgeting and Financial Oversight (2021M-5)

… budgets, and the budgets presented were not in the proper form, as required. Inaccurate budgeting led to underestimated …

https://www.osc.ny.gov/local-government/audits/village/2021/07/16/village-south-floral-park-budgeting-and-financial-oversight-2021m-5

Town of Argyle – Town Clerk and Budgeting (2012M-231)

… was to review internal controls over the Clerk’s office and the Town’s budgeting practices for the period January 1, … The Town of Argyle is located in Washington County and includes the Village of Argyle. The Town Board, which comprises five elected members – the Town Supervisor and four Board members – governs the Town. In 2011, the Town …

https://www.osc.ny.gov/local-government/audits/town/2013/03/11/town-argyle-town-clerk-and-budgeting-2012m-231

Village of Cato – Water Financial Operations (2023M-145)

… whether the Village of Cato (Village) Board (Board) and Village officials (officials) effectively managed the … operations of the water fund. Key Findings The Board and officials did not effectively manage the financial … establish adequate reserves or develop long-term financial and capital plans until the Cayuga County Health Department …

https://www.osc.ny.gov/local-government/audits/village/2024/03/22/village-cato-water-financial-operations-2023m-145

Herkimer Central School District – 2014 Building Renovation Capital Project (2022M-136)

… and officials properly planned and managed the 2014 building renovation project. Key Findings The Board and … detail. Paid claims exceeded the authorized purchase order by $95,100. Release of this report was held in abeyance due … Board and officials properly planned and managed the 2014 building renovation project …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/herkimer-central-school-district-2014-building-renovation-capital-project

Town of Summit – Town Clerk (2024M-51)

… Clerk properly recorded, deposited and remitted clerk fees in timely manner. Key Findings Although fees were … following the date of collection. Did not perform monthly bank reconciliations or accountability analyses during our … remit all fees within the required time frames. Prepare bank reconciliations and accountability analyses, whereby …

https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-summit-town-clerk-2024m-51

Electronic Documents Submission System (EDSS)

… The Electronic Documents Submission System (EDSS) allows users to easily and securely submit data and documents to the NYS Office of the State …

https://www.osc.ny.gov/state-agencies/contracts/electronic-documents-submission-system-edss

Opinion 88-44

… when the board member becomes employed by the firm. This is in reply to your letter asking whether a town board member who is an employee of an incorporated engineering firm with …

https://www.osc.ny.gov/legal-opinions/opinion-88-44

X.4.A Identifying Information – X. Guide to Vendor/Customer Management

… SECTION OVERVIEW AND POLICIES The “Identifying Information” section of the Vendor Record contains useful … These designations can aid State agencies in executing and reporting on procurement and payment activities. Vendor … request should include the criteria (e.g., Law, Rules and Regulations, Guidelines) for the program related to the …

https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4a-identifying-information

Opinion 88-23

… would have a conflict of interest if the village does business with the corporation. You advise that the … time the officer or employee was elected or appointed, but does not except any renewals thereof. Another exception is … section 802 which provides an exception in those instances where an interest is prohibited solely by reason of …

https://www.osc.ny.gov/legal-opinions/opinion-88-23

XI.14.A Publication of Procurement Opportunities – XI. Procurement and Contract Management

… New York State Contract Reporter . The statute requires publication of the newsletter on a daily basis. A minimum of … not-for-profit agency for the blind; Office of Mental Health approved special employment program serving mentally … severely disabled persons; U. S. Department of Veterans' Affairs operated workshops for qualified veterans performing …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi14a-publication-procurement-opportunities

Comptroller DiNapoli Releases Municipal Audits

… 2011 through April 2013, department members did not always sign the daily member attendance record and not all overtime … on his timesheet and four officers were paid for days off to which they were not entitled. Further, leave time …

https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-2

DiNapoli: Former Town Clerk Arrested in Mayfield Theft

… allegedly pocketing thousands of dollars in public funds, State Comptroller Thomas P. DiNapoli announced. "Ms. Hart … in the third degree, class D felonies, and released on her own recognizance. She is due back in court on June 19, … allegedly misappropriated more than $35,000 in property taxes, dog licensing and other fees. Ms. Hart pocketed more …

https://www.osc.ny.gov/press/releases/2018/06/dinapoli-former-town-clerk-arrested-mayfield-theft

CUNY Bulletin No. CU-405

… Purpose To explain the procedures for processing the June 2010 … for at least 100 workdays from December 1 to May 31. $196.50 Campus Security Assistant (Hourly) Be in Active pay status … for at least 522 hours from December 1 to May 31. $196.50 Agency Actions Agencies must enter the following on the …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-405-june-2010-cuny-uniform-allowance-payment

CUNY Bulletin No. CU-374

… Purpose To explain the procedures for processing the June 2009 … Code: UA6 Amount: $176.00 or $294.00 per chart Payroll Register and Employee’s Paycheck/Advice The Earn Code UA6 and … regarding payroll submission should be directed to the Non Executive Audit mailbox. … This bulletin explains the …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-374-june-2009-cuny-uniform-allowance-payment