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II.3.B Establish Control – II. New York State Financial Accounting
… the State Comptroller will establish appropriation and segregation control records based on the enacted … Financial System (SFS) also controls the accounting and release of payments during the fiscal year, contract encumbrances, and the carryover period for an appropriation. Outstanding …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3b-establish-controlTown of Seneca Falls - Procurement (2018M-143)
… should be solicited, including written requests for proposals, written quotes or verbal quotes. Town officials …
https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-seneca-falls-procurement-2018m-143Salem Central School District - Purchasing (2019M-105)
… that District officials lacked adequate evidence to show they sought competition for 32 purchases (53 percent) …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/salem-central-school-district-purchasing-2019m-105Rotterdam-Mohonasen Central School District - Cafeteria Operations (2019M-114)
… calculate and monitor cost- and revenue-per-ME. The food service supervisor should review the New York Office of …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/rotterdam-mohonasen-central-school-district-cafeteria-operations-2019mWesterlo Volunteer Fire Company – Cash Disbursements (2014M-179)
… Purpose of Audit The purpose of our audit was to examine internal controls over cash … organization incorporated in 1938 in the Town of Westerlo, Albany County. The Company contracts with the … in place requiring the Board’s review and approval of claims prior to payment. The audit committee did not audit …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/17/westerlo-volunteer-fire-company-cash-disbursements-2014m-179Hornby Fire Company, Inc. – Internal Controls Over Financial Activities (2014M-78)
… audit was to examine the recording and reporting of the Company’s financial activity for the period January 1, 2012 through February 6, 2014. Background The Hornby Fire Company, Inc. is located in the Town of Hornby in Steuben County. The Company contracts with the Town to provide fire protection …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/11/hornby-fire-company-inc-internal-controls-over-financial-activities-2014mClaryville Volunteer Fire Company – Financial Controls (2014M-53)
… before being made. Key Recommendations Provide monthly bank reconciliations, bank statements and canceled check images for Board review. Ensure that all bills are approved prior to payment. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/25/claryville-volunteer-fire-company-financial-controls-2014m-53Town of Deerpark – Real Property Tax Collections (2017M-277)
… our audit was to determine whether the Town Clerk, as the Tax Collector, established adequate controls over real property tax collections for the period January 1, 2016 through July … The Town Clerk did not retain sufficient documentation for tax payments dates. The Town Clerk did not prepare daily …
https://www.osc.ny.gov/local-government/audits/town/2018/04/27/town-deerpark-real-property-tax-collections-2017m-277Town of Neversink – Multiyear Planning and Fund Balance Management (2017M-260)
… whether the Board had multiyear plans for the fund balance and reserves in the general and highway funds for the period January 1, 2016 through … The Town of Neversink is located in Sullivan County and has a population of approximately 3,600. The District is … Town of Neversink Multiyear Planning and Fund Balance Management 2017M260 …
https://www.osc.ny.gov/local-government/audits/town/2018/02/09/town-neversink-multiyear-planning-and-fund-balance-management-2017m-260Opinion 89-50
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … individual and a municipality (citations omitted; 82 AD2d at 114, 442 NYS2d at 329; see also gen, 18 McQuillin, Municipal Corporations, …
https://www.osc.ny.gov/legal-opinions/opinion-89-50Opinion 2000-22
… to his or her municipal position. This exception, however, does not apply to renewals of any such contract. Here, should … that the agreement between the town and the law firm does not violate the common law prohibition against binding …
https://www.osc.ny.gov/legal-opinions/opinion-2000-22Comptroller DiNapoli Releases Municipal Audits
… DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that … did not enforce the collection of overdue property tax payments in a timely manner and did not follow tax enforcement procedures prescribed by law. Town of …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Schenectady City School District , Sidney Central … and the Walton Central School District . “In an era of limited resources and increased accountability, it’s … County) The board routinely relied on significant amounts of appropriated fund balance to finance operations. As a …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases School Audits
… – Treasurer’s Duties (Nassau County) The board did not ensure that the treasurer’s duties and responsibilities … over the cash receipt process for taxes. Library personnel do not maintain a record of taxes received by fiscal year and they have no process in place to ensure the library received the …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-school-audits-1State Comptroller DiNapoli Statement on New York City Financial Plan
… plan , notwithstanding recent volatility. As I noted in August, market returns in FY 2021 enabled record pension …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-statement-new-york-city-financial-planState Agencies Bulletin No. 1931
… State Agencies Bulletin No 1931 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1931-updating-payserv-chartfield-strings-september-lapsing-eventsXIX.1.D Project Costing Terminology – XIX. Project Costing (PCIP)
… to those activities. This includes individual payments and grants to State related or non-State entities (e.g. public … Costing chartfield used to identify a class or division of projects regarded as having a particular shared characteristics valuable for grouping projects by activity. Project Status describes the status of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix1d-project-costing-terminologyDiNapoli: State Tax Revenues Down $3 Billion
… and according to the state Division of the Budget (DOB), withholding of $2.6 billion, including $2.4 billion in … in October of $4.3 billion were $432.9 million below DOB’s projection in its FY 2021 Mid-Year Update, issued Oct. … the end of the fiscal year. October Cash Report Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-state-tax-revenues-down-3-billionPublic Officers – Membership and Enrollment
… Public officers are eligible for membership in NYSLRS. This … of whether individuals are elected or appointed as public officers. You must give them the opportunity to join NYSLRS. A public officer is a person either elected or appointed to a … Public officers elected or appointed to government positions …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/public-officersDiNapoli Seeks Information on Safety Measures Taken by Businesses Involved in Shipping Oil
… are taking in response to the increasing number of serious accidents involving trains shipping petroleum. “Rail lines … vulnerable natural resources,” DiNapoli said. “Recent rail accidents resulting in catastrophic losses from oil spills … are taking in response to the increasing number of serious accidents involving trains shipping petroleum …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-seeks-information-safety-measures-taken-businesses-involved-shipping-oil