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Village of Hobart - Board Oversight (2018M-88)
… taxpayers. A Trustee, as co-owner of a local hardware store, had a prohibited conflict of interest. 1 She received … as a result of 59 contracts totaling $2,398 between the store and the Village during our audit period. Key …
https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-hobart-board-oversight-2018m-88Town of Bradford – Financial Management (2015M-239)
… The Town of Bradford is located in Steuben County and has a population of approximately 850. The Town is … that purchases were made for Town purposes. The Board and Highway Superintendent have not provided adequate … Implement fiscal policies to govern budgeting practices and financial operations. Develop a comprehensive multiyear …
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)
… the Department, which has a four-member Executive Board and a five-member Board of Directors, to provide fire … Key Recommendations Adopt financial policies and procedures that adequately segregate duties and provide oversight. Adopt a code of ethics. Implement 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)
… January 1, 2012 through March 4, 2015. Background The Concord Industrial Development Agency was created in 1980 to further the economic development of the Town of Concord. CIDA is governed by a five-member Board of Directors appointed by the Town Board of Concord. CIDA’s budgeted appropriations for 2015 are $9,700. …
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)
Niskayuna No 2 Fire District Length of Service Award Program 2015M73
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)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial management for the period January 1, … The purpose of our audit was to evaluate the Towns financial management for the period January 1 2014 …
https://www.osc.ny.gov/local-government/audits/town/2016/01/15/town-pamelia-financial-management-2015m-276Unified Court System Bulletin No. UCS-184
… Purpose To notify the Unified Court System of the modified … file. Agency Actions Notify affected employees. Questions To obtain authorization forms or eligibility, contact Empire … 2. Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. …
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
… Plan of the City of New York New York City Agency Services Update Asylum Seeker Spending Report Update on New York City Staffing Trends (May 2024) New York City Industry Dashboards New York City Agency …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-2025-state-city-addressOpinion 88-13
… officer and stockholder of more than 5% of the outstanding stock of an insurance agency would have a prohibited conflict … is the vice-president and holder of 19.7% of the voting stock of an insurance company which provides insurance … provides an exception for interests arising as a result of stock ownership or control if less than 5% of the outstanding …
https://www.osc.ny.gov/legal-opinions/opinion-88-13Opinion 92-30
… a prohibited interest in a contract between the county and agency, but must disclose any interest in such a contract pursuant to General Municipal Law, §803 and should not participate in the discussion or vote on the … county officials from participating in the discussion and vote on contracts with not-for-profit agencies for which …
https://www.osc.ny.gov/legal-opinions/opinion-92-30CUNY Bulletin No. CU-800
… instructions for processing the CUNY rate increases for High Pressure Plant Tender Titles. Affected Employees: CUNY employees in the titles of High Pressure Plant Tender are affected. Background: A … retroactive rate increases for employees in the title of High Pressure Plant Tender. Effective Dates: The retroactive …
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
… SECTION OVERVIEW AND POLICIES New York State Finance Law (SFL) §179-f requires … Prompt Payment Interest Eligibility SECTION OVERVIEW AND POLICIES This section provides State Agencies with … the State to pay vendors within 30 days for most vendors, and 15 days for qualified Small Business vendors. When the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5i-prompt-payment-interestDiNapoli: Pleasant Valley Town Clerk Charged in Theft of Fees
… Park, was charged with grand larceny in the third degree and official misconduct. The thefts, which took place over three and half years, were uncovered by the State Comptroller’s … used her position to steal cash payments made to the town and manipulated town accounts to disguise her theft. "Ms. …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-pleasant-valley-town-clerk-charged-theft-feesAgency Financial Reporting Package
… started. If you forgot your credentials, click “I forgot my User ID” and/or “I forgot my Password” to recover your credentials. New Users To …
https://www.osc.ny.gov/state-agencies/agency-financial-reporting-packageDiNapoli's Auditors Halt $21.3 Million in Suspicious 2016 Tax Refunds
… totaling $466 million are expected to be paid in the coming days. "My auditors are committed to safeguarding the …
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
… must use “GLE”. See Section 1 – Accounts Payable Journal Voucher & General Ledger Journal Entries Overview of this …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1b-revenue-transfersConclusion – Improving the Effectiveness of Your Claims Auditing Process
… a "super control" because, when conducted effectively, it can identify claims that have violated or bypassed purchasing … process or establishing a claims auditing position can enhance the control environment of your organization. OSC … locality with any questions you may have. Legal questions can be directed to OSC’s Division of Legal Services at …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/conclusionLump Sum Payments – Enhanced Reporting
… Lump sum payments must be reported in the month they were … code . The following types of payments may be made as a lump sum: Buy back Settlement agreement* Holiday Maintenance … Limits page . *** For members of most tiers and plans, a lump sum payment for up to 30 unused vacation days can be …
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 Law, the …
https://www.osc.ny.gov/state-agencies/audits/2017/11/28/oversight-school-fire-safety-compliance-followCompliance With the Clery Act (Follow-Up)
… in our initial audit report, Compliance With the Clery Act (Report 2013-S-70). Background In 1990, Congress enacted the Clery Act, which requires colleges and universities to disclose … to develop strategies to enhance compliance with the Clery Act and to investigate and correct errors and discrepancies …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/compliance-clery-act-follow