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State Comptroller DiNapoli Releases School Audits
… may result in obtaining services on unfavorable terms and conditions, and give the appearance that professional service providers … however, did not appoint an individual to perform this function. Without an accurate and up-to-date asset list, …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-auditsVillage of Maybrook – Water Operations (2013M-121)
… is located in Orange County in the Town of Montgomery and has a population of approximately 3,000. The Village is governed by a five-member elected Board of Trustees and comprises a Mayor and four Trustees. The water fund … duties within the water operation's accounting function or implement compensating controls. Implement water …
https://www.osc.ny.gov/local-government/audits/village/2013/08/16/village-maybrook-water-operations-2013m-121Rivendell School – Compliance With the Reimbursable Cost Manual
… Reports (CFRs) were properly documented, program-related, and allowable pursuant to the State Education Department’s … to children with disabilities between the ages of three and five years. During the 2013-14 school year, Rivendell … non-SEIT programs are not subject to SED’s rate-setting function. Key Findings For the three fiscal years ended June …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/rivendell-school-compliance-reimbursable-cost-manualAccountability for Traffic Ticket Surcharges
… accurately assessed, collected, accounted for, and reported all traffic ticket surcharge revenue received … through July 31, 2014. Background New York State Vehicle and Traffic Law authorizes cities with a population of … its TVBs to manage this administrative adjudication function. There are currently ten TVBs, eight in New York …
https://www.osc.ny.gov/state-agencies/audits/2015/08/10/accountability-traffic-ticket-surchargesOpinion 96-19
… issues discussed in the opinion. FIRE DISTRICTS -- Powers and Duties (joint purchase with town of real property and … municipal corporation or district to perform by itself any function, power and duty or to provide by itself any … authority, independent of article 5-G, to perform the function ( id .). In the instant case, both towns and fire …
https://www.osc.ny.gov/legal-opinions/opinion-96-19Opinion 2002-12
… (combining two village sewer departments) -- Streets and Highways (combining two village street departments) -- … undertaking, or the joint performance or exercise of any function or power which each of the municipal corporations … must have the authority to perform separately the function that would be the subject of the agreement (see, …
https://www.osc.ny.gov/legal-opinions/opinion-2002-12Division of Housing and Community Renewal – Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City
… of Mitchell-Lama developments, supervised by Homes and Community Renewal’s (HCR) Division of Housing and Community Renewal (DHCR), are provided safe and clean … and physical integrity of the development, and it is the function of the managing agent to effectively and efficiently …
https://www.osc.ny.gov/state-agencies/audits/2023/12/08/division-housing-and-community-renewal-physical-and-financial-conditions-selected-mitchellOpinion 2002-12
… (combining two village sewer departments) -- Streets and Highways (combining two village street departments) -- … undertaking, or the joint performance or exercise of any function or power which each of the municipal corporations … must have the authority to perform separately the function that would be the subject of the agreement (see, …
https://www.osc.ny.gov/legal-opinions/opinion-2002-12-0Maximus, Inc.
… Health (DOH) for expenses that were adequately supported, and to identify opportunities for cost control measures under … We examined vouchers as part of our daily pre-audit function beginning with the service period June 1, 2013, and continuing through to the present. Background DOH added …
https://www.osc.ny.gov/state-agencies/audits/2014/05/06/maximus-incNorthern Onondaga Public Library District – Cash Disbursements (2013M-236)
… Public Library District is located in the Towns of Clay and Cicero in Onondaga County. A 12-member Board of Trustees governs the District and is elected by District residents. The 2013 budgeted … the same user name and password for the online banking function. Key Recommendations Ensure that disbursements are …
https://www.osc.ny.gov/local-government/audits/library/2013/11/08/northern-onondaga-public-library-district-cash-disbursements-2013m-236Town of Sheridan – Cellular Phones (2013M-334)
… by an elected Town Board comprised of a Town Supervisor and four council members. For the 2013 fiscal year, budgeted … appropriations totaled $501,792 for the general fund and $726,070 for the highway fund. Key Findings The Board did … cell phones to individuals not performing a Town-related function. Recover all outstanding reimbursement payments due …
https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-sheridan-cellular-phones-2013m-334VII.9.A Fringe Benefits and Indirect Costs Automation – VII. State Revenues and Appropriated Loan Receivables
… FBIC Automation Overview New York State pays Fringe Benefit and Indirect Costs (FBIC), as they … ID and password. Standard Rates At the beginning of each fiscal year, FBIC rates are calculated and entered into SFS on the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii9a-fringe-benefits-and-indirect-costs-automationState Public Health Emergency Medical Stockpile (2023-S-14)
To determine what steps DOH and OGS have taken during the procurement process for medical equipment for public health emergencies to ensure usability of the equipment purchased and whether DOH and OGS have managed and maintained—in function
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s14.pdfOpinion 90-1
… discussed in the opinion. CONSTITUTIONAL LAW -- Gifts and Loans (gifts of moneys to public entities) LOCAL LAWS -- … except for revenues received as a result of a part-town function or activity, revenues received by a town are … general fund for use for any lawful town-wide purpose or function. As to whether a town may donate the proceeds of an …
https://www.osc.ny.gov/legal-opinions/opinion-90-1Comptroller DiNapoli Releases Municipal Audits
… Fire District , Massapequa Water District , Otsego County and Sullivan County . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top … employee had almost complete control of the cash receipt function, without adequate oversight. In addition, receipts …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-auditsOpinion 2006-3
… to grant franchises “for the use of the streets, highways, and public places or any part thereof or the space above or … except for revenues received as a result of a part-town function or activity, revenues received by a town are … granting of a franchise to a cable company is a part-town function and the franchise fees must be credited to the …
https://www.osc.ny.gov/legal-opinions/opinion-2006-3Allegany County Industrial Development Agency – Internal Controls Over Selected Financial Activities (2012M-244)
… the ACIDA’s internal controls over employee compensation and the approval and monitoring process for certain projects from January 1, … construction of a $760,000 facility with the apparent sole function of housing the Allegany County Departments of Aging …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/05/31/allegany-county-industrial-development-agency-internalState Comptroller DiNapoli Releases Municipal Audits
… Clerk did not record, deposit or disburse all money timely and accurately. Auditors determined the clerk did not deposit … the required time frames. The clerk also did not report and remit collections timely and accurately. Collections were … cash receipts duties or oversee the cash receipts function. Auditors found eight summer recreation registrants …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-municipal-auditsCost-Saving Ideas: School District Auditing – Claims/Deputy Claims Auditor
… The claims/deputy claims auditor: approves vouchers and invoices submitted to the district or BOCES prior to their payment; and ensures proper documentation and itemization are provided … operations Resources "Claims Auditor, Internal Audit Function & Audit Committee," Mary Ellen Clark and William J. …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-claimsdeputy-claims-auditorAppendix A – Auditing Authority – Legal References – Improving the Effectiveness of Your Claims Auditing Process
… responsible for auditing claims in each type of locality and what options, if any, are available for establishing the … Law Sections 1604(35), 1709(20-a), 1804(1), 1903(1), 2526 and 2554(2-a); see also 8 NYCRR Section170.12(c) BOCES Board … public library For a public library Board of Trustees, the function of auditing and approving claims in libraries may …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appendix-auditing-authority-legal-references