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Town of Summit – Town Clerk (2024M-51)
… report – pdf] Audit Objective Determine whether the Town of Summit (Town) Clerk properly recorded, deposited and remitted clerk fees in timely manner. Key Findings Although fees were properly … Town Clerk (Clerk) did not always deposit or remit fees in a timely manner. Specifically, the Clerk: Did not deposit …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-summit-town-clerk-2024m-51State Comptroller DiNapoli Releases School Audits
… not always ensure that purchases were made in compliance with the requirements of this policy or require district … School District – Claims Audit (Lewis County) The board needs to improve the claims auditing process. The district … bank accounts. Sag Harbor Union Free School District – Child Care Program (Suffolk County) The district established …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-school-auditsCUNY Bulletin No. CU-590
… earnings codes to process CUNY Research Foundation Grant Payment for Summer Research that are funded with Tax Levy … Grant Payments, agencies must be in receipt of the CUNY RF Payment Authorization Form and the Summer 2017 RF Summer … and amounts to be paid prior to submission of the payment. To make the Summer 2017 CUNY Research Foundation …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-590-2017-city-university-new-york-cuny-research-foundationCUNY Bulletin No. CU-316
… Salary Rate is equal to one of the steps on the Salary Schedule, but is below the maximum Salary Rate on the schedule. Increment Code 0015 and the employee’s Salary Rate … Salary is off step Position Data and Job Data do not match. Agency Procedures for Increments Not Processed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-316-january-2008-incrementsCUNY Bulletin No. CU-278
… Salary Rate is equal to one of the steps on the Salary Schedule, but is below the maximum Salary Rate on the schedule. Increment Code is 0015 and the employee’s Salary … Salary is off step Position Data and Job Data do not match. Agency Procedures for Increments Not Processed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-278-january-2007-incrementsOpinion 94-2
… officials) VEHICLE AND TRAFFIC LAW, §§1200, 1600, 1604, 1640: In the absence of express statutory authority, a city … and Traffic Law. Pursuant to Vehicle and Traffic Law, §1640(a)(9), the legislative body of any city, by local law, … parking where such meters are in operation ...". Section 1640(a)(17) of the Vehicle and Traffic Law expressly …
https://www.osc.ny.gov/legal-opinions/opinion-94-2State Comptroller DiNapoli Releases Municipal & School Audits
… employees reserve was sufficient to cover expenditures for at least four years. Village of Canaseraga – Claims Audit …
https://www.osc.ny.gov/press/releases/2023/08/state-comptroller-dinapoli-releases-municipal-school-auditsAccounts Payable Advisory No. 46
… invoice does not contain the required information outlined in Guide to Financial Operations (GFO) Chapter XII, Section …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/46-proper-invoiceAccounts Payable Advisory No. 45
… Subject : Alternate “one-time” email address for PO dispatch. Reference : Guide to Financial … purchase order dispatch. Agencies can now enter an email address on a PO if (i) there is a need to email the PO to an email address that is different than the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/45-electronic-purchase-order-dispatchBrunswick Central School District - Online Banking (2020M-6)
… Determine whether the Board and District officials ensured online banking transactions were appropriate and secure. Key Findings The Board did not adopt an online banking policy. Employees accessed nonbusiness … to officials. Key Recommendations Adopt a comprehensive online banking policy. Monitor computer use to ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/brunswick-central-school-district-online-banking-2020m-6Operational Advisory No. 25
… Guidance: In compliance with the Data Quality guidelines in the Guide to Financial Operations Chapter III, Section 7 - …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/25-data-quality-advisoryOpinion 2004-2
… such an interest in the contract (see, e.g., 1979 Opns St Comp No. 79-387, unreported). Instead, all that is required … that when a town awards a contract for public work to a prime contractor, and the prime contractor subcontracts a portion of the work to a …
https://www.osc.ny.gov/legal-opinions/opinion-2004-2State Comptroller DiNapoli Releases Audits
… law, any person incarcerated upon conviction of a felony is ineligible for all benefits. NYSIF will not pay for …
https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases Municipal Audits
… was unaware of filing requirements. Town of Mooers – Payroll (Clinton County) The town supervisor’s secretary performed virtually all payroll functions without sufficient compensating controls in …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-1Opinion 94-33
… Award Programs (participation by retired members of fire department) GENERAL MUNICIPAL LAW, §§215(1), 217(a): "Retired" members of a fire department may not participate in a service award … life retired members" and "life retired members" of a fire department for which a volunteer firefighters' service …
https://www.osc.ny.gov/legal-opinions/opinion-94-33Comptroller DiNapoli Releases Municipal Audits
… Sullivan Public Library . “In today’s fiscal climate, budget transparency and accountability for our local … for the past two years. Lockport Public Library – Claims Processing (Niagara County) The board did not … District 2 Lockport Public Library Port Washington Fire Dept Roosevelt Fire District Town of Sidney Stony Creek …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… today announced his office completed audits of the Town of Alabama , Caledonia Fire Department , Caledonia Joint Fire … is being spent appropriately and effectively.” Town of Alabama – Town Clerk Operations (Genesee County) The town … today announced his office completed audits of the Town of Alabama Caledonia Fire Department Caledonia Joint Fire …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… the charter-established deadline and the proposed budgets for the general and recreation funds are not structurally … as in the three previous years, allocates appropriations for personal services, contractual expenditures and employee … or could not provide support for; $11,258 for Christmas gifts that included, but were not limited to, gift cards, …
https://www.osc.ny.gov/press/releases/2023/05/state-comptroller-dinapoli-releases-municipal-auditsEthical Standards for State Agency Contractors Act
Establishes ethical standards for certain state agency contractors performing inherently governmental and missioncritical functions or rendering a service or s
https://www.osc.ny.gov/legislation/ethical-standards-state-agency-contractors-actOpinion 2000-21
… by an act of the State Legislature (see, e.g., City of New York v Village of Lawrence , 250 NY 429), we believe the …
https://www.osc.ny.gov/legal-opinions/opinion-2000-21