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Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … structurally balanced budgets with reasonable estimates for revenues and appropriations for the general, sewer and water funds. The board planned for …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-2SUNY Bulletin No. SU-316
… Lump Sum Payments. Affected Employees Active employees in Bargaining Unit 08 with the following Comp Rate Codes: … both the Fall and Spring semesters may be made beginning in Administration Pay Period 18L, paychecks dated 12/22/2021. … Payments for the Fall semester only, may be made beginning in Administration Pay Period 18L, paychecks dated 12/22/2021. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-316-suny-discretionary-lump-sum-payments-dlp-and-dls-fall-2021SUNY Bulletin No. SU-304
… Lump Sum Payments. Affected Employees Active employees in Bargaining Unit 08 with the following Comp Rate Codes: … both the Fall and Spring semesters may be made beginning in Administration Pay Period 2L, paychecks dated 05/12/2021. … Payments for the Fall semester only may be made beginning in Administration Pay Period 2L, paychecks dated 05/12/2021. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-304-suny-discretionary-lump-sum-payments-dlp-and-dls-fall-2020Comptroller DiNapoli Releases School District Audits
… of internal controls over the claims audit process. Due to this system of internal controls, auditors designed our testing to determine if these procedures were being followed … officials should improve their accounting practices to accurately report fund balance. While the district’s …
https://www.osc.ny.gov/press/releases/2019/04/comptroller-dinapoli-releases-school-district-audits-0Rensselaer City School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-153)
… Purpose of Audit The purpose of our audit was to review the internal controls over extra-classroom activity funds for … for the activity fund, but is not adequate because it does not provide detailed procedures for the financial …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/rensselaer-city-school-district-internal-controls-over-extra-classroomCompliance With Payment Card Industry Standards
… Industry (PCI) Security Standards Council. The PCI DSS is a comprehensive set of technical and operational … proactively protect customer credit card data that is either stored, processed, or transmitted through its … connected to, the Cardholder Data Environment (CDE) – that is, the people, processes, and technologies that store, …
https://www.osc.ny.gov/state-agencies/audits/2017/09/19/compliance-payment-card-industry-standardsComptroller DiNapoli Releases Municipal Audits
… rights to the housing software and accounting system are not properly restricted. Town of Hadley – Claims Auditing …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-1DiNapoli: Stony Brook University Hospital Failed to Comply With Contracting and Hiring Rules
… wasting public funds.” Stony Brook University Hospital is a major public academic and regional medical center on Long Island. As part of Stony Brook University, it is governed by certain federal, state, and State University … with the “no off-shore outsourcing” contract clause, which is intended to safeguard patient privacy. Since April 2013, …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-stony-brook-university-hospital-failed-comply-contracting-and-hiring-rulesInmate Sentence Calculation and Release Practices
… the sentencing and incarceration of inmates in New York State, including Penal Law Section 70.30, which gives the … held approximately 50,700 individuals in its custody at 54 State facilities as of August 27, 2016. During the period …
https://www.osc.ny.gov/state-agencies/audits/2017/04/07/inmate-sentence-calculation-and-release-practicesDelaware County – Assigned Counsel (2016M-384)
… June 9, 2016. Background Delaware County is located in eastern New York, consists of 19 towns and 10 villages and … guidance for determining assigned counsel eligibility in April of 2016 County Law and State Executive Law were amended in April 2017 and now require counties to implement OILS …
https://www.osc.ny.gov/local-government/audits/county/2017/08/18/delaware-county-assigned-counsel-2016m-384Hamburg Industrial Development Agency – Project Approval and Monitoring (2015M-32)
… are to advance job opportunities and economic welfare in the Town of Hamburg by providing financing and tax … Board. The Agency reported 48 active projects with payment in lieu of taxes (PILOT) agreements in 2014. Key Findings The Board did not develop an adequate …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/06/19/hamburg-industrial-development-agency-project-approval-andCost-Saving Ideas: School District Auditing – External Auditor
… performs the legally required financial statement audit and renders an opinion on whether the financial statements … auditor It is required to hire an external auditor unless your district or BOCES has fewer than eight teachers. Use … Consider changing the audit firm to ensure independence and fresh prospective. (We encourage, but don’t require, …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-external-auditorRidgeway Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-196)
… Background The Ridgeway Volunteer Fire Company is located in the Town of Ridgeway, in Orleans County. The Company is operated in accordance with its Bylaws which stipulate that an …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/28/ridgeway-volunteer-fire-company-inc-internal-controls-over-financialCopiague Fire District– Mechanic Shop Operations (2021M-93)
… and District officials adequately monitored the mechanic shops Shops financial condition and safeguarded District assets …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/02/copiague-fire-district-mechanic-shop-operations-2021m-93Chateaugay Central School District – Leave Accruals (2016M-149)
… in Clinton County. The District, which operates one school with approximately 550 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/chateaugay-central-school-district-leave-accruals-2016m-149CUNY Bulletin No. CU-345
… 30% rate (or lower rate as determined by a tax treaty) of withholding for Federal income tax. Nonresident aliens who … Form 1042-S (Foreign Persons U.S. Source Income Subject to Withholding). This form is issued through PayServ. … alien independent contractor using the Special Tax Withholding Status of “Non-Resident Alien: Tax Treaty/NR …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-345-payment-nonresident-alien-independent-contractors-providingState Comptroller DiNapoli Releases Municipal Audits
… Town of Moira , Town of Oxford and the Town of Somerset . "In today's fiscal climate, budget transparency and … to provide taxpayers the assurance that their money is being spent appropriately and effectively." East Hampton … there is a significant risk that payments could be made in error or for unauthorized purposes. Town of Moira – Fiscal …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-municipal-audits-1City of Glen Cove – Budget Review (B7-14-16)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … the 2015 fiscal year are reasonable. Background The City of Glen Cove, located in Nassau County, issued debt totaling …
https://www.osc.ny.gov/local-government/audits/city/2014/10/16/city-glen-cove-budget-review-b7-14-16City of Rome – Internal Controls Over Capital Projects (2012M-248)
… December 31, 2011. Background The City of Rome is located in Oneida County and has a population of approximately 33,700 … monitor financial activity or close completed projects in a timely manner. As a result, the City had 87 open capital … 78 projects that had been completed, but still open in the records. Forty-eight of the completed projects had …
https://www.osc.ny.gov/local-government/audits/city/2013/03/01/city-rome-internal-controls-over-capital-projects-2012m-248Internal Controls Over Selected Financial Operations
… payable and receivable, procurement, human resources, and payroll. During State fiscal year ending March 31, 2020, SLA … has adequate internal controls in the areas of revenues, payroll, procurement and procurement card expenditures, asset …
https://www.osc.ny.gov/state-agencies/audits/2020/09/30/internal-controls-over-selected-financial-operations