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Bloomingburg Joint Fire District – Internal Controls Over Financial Operations (2013M-42)
… numbers to the Board and no one compares canceled check images to the Board-approved abstracts. Key Recommendation …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/bloomingburg-joint-fire-district-internal-controls-over-financialPine City Volunteer Fire Department, Inc. – Financial Activities (2017M-140)
… January 1, 2016 through June 19, 2017. Background The Pine City Volunteer Fire Department, Inc. provides fire … Pine City Volunteer Fire Department Inc Financial Activities …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/10/13/pine-city-volunteer-fire-department-inc-financial-activitiesNew York Mills Union Free School District – Financial Management (2016M-107)
… 1, 2014 through November 30, 2015. Background The New York Mills Union Free School District is located in the Towns of … New York Mills Union Free School District Financial Management 2016M107 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/new-york-mills-union-free-school-district-financial-management-2016m-107West Buffalo Charter School – Student Enrollment and Billing (2013M-314)
… verification document or the date was several years old; and one instance where the address did not agree with …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/12/06/west-buffalo-charter-school-student-enrollment-and-billing-2013m-314Lancaster Central School District – Financial Condition (2016M-101)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … The written policy for reserves does not address how the suitable balance for each of the reserves will be … policy by indicating the amount of funds to be reserved, how each reserve will be funded and when the balances will be …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lancaster-central-school-district-financial-condition-2016m-101Tuckahoe Union Free School District – Financial Condition and Information Technology (2015M-152)
Tuckahoe Union Free School District Financial Condition and Information Technology 2015M152
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/16/tuckahoe-union-free-school-district-financial-condition-and-informationMount Morris Central School District – Financial Condition (2014M-328)
… July 1, 2012 through September 3, 2014. Background The Mount Morris Central School District is located in the Village of Mount Morris and the Towns of Mount Morris, West Sparta, Leicester and Groveland, in … Mount Morris Central School District Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/12/mount-morris-central-school-district-financial-condition-2014m-328Bradford Central School District – Financial Management (2016M-253)
… and Wayne in Steuben County and the Towns of Orange and Tyrone in Schuyler County. The District, which operates one …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/bradford-central-school-district-financial-management-2016m-253Harpursville Central School District – Financial Management (2013M-261)
… District officials’ management over financial activities for the period July 1, 2011 through June 30, 2013. Background … elected members. The District’s budgeted expenditures for the 2013-14 fiscal year were approximately $16.1 million. … did not ensure that fund balances were reasonable. For the five-year period ending June 30, 2013, District …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/03/harpursville-central-school-district-financial-management-2013m-261Wassaic Fire District – Purchasing and Claims Processing (2017M-8)
… Purpose of Audit The purpose of our audit was to examine the District’s purchasing practices and claims … $808,000. Key Findings District officials did not seek competition for the services of 11 professionals … 17 purchases totaling $41,870. District officials did not have written agreements with four professionals for services …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/wassaic-fire-district-purchasing-and-claims-processing-2017m-8Cortland County – Public Water Supplies (2016M-318)
… Cortland County is located in the southern tier of New York State and has a population of approximately 48,500. The …
https://www.osc.ny.gov/local-government/audits/county/2017/01/06/cortland-county-public-water-supplies-2016m-318Hauppauge Fire District – Mandatory Training and Procurement (2014M-375)
… and services. The District did not have contracts with all vendors. The District did not properly standardize … procurement policy. Enter into written agreements with all vendors. Properly document the required process to …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/hauppauge-fire-district-mandatory-training-and-procurement-2014m-375Halfmoon Hillcrest Volunteer Fire Department – Financial Operations (2015M-183)
… 31, 2015. Background The Halfmoon Hillcrest Volunteer Fire Department is a not-for-profit organization located in … Halfmoon Hillcrest Volunteer Fire Department Financial Operations 2015M183 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/11/06/halfmoon-hillcrest-volunteer-fire-department-financialState Agencies Bulletin No. 1907
… instructions to identify employees in Payserv with a missing or invalid DOB. Affected Employees Employees with a missing or invalid date of birth are affected. Background … additional annual amounts allowed for employees turning 50, will be automatically processed based upon the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1907-maintain-date-employee-date-birth-dob-payserv-systemOther Bulletin No. 55.2
… employment and income taxes. Federal, State, and New York City income tax withholding will be calculated using the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-552-april-2020-state-university-construction-fund-scf-civilComptroller DiNapoli Releases State Audits
… high school. The two other students had completed online study from a private school located in another state. … and three students who were not in good academic standing. City University of New York (CUNY): Time and …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-state-auditsOpinion 88-4
… service - refreshments to foster parent trainees) SOCIAL SERVICES LAW, §371; STATE CONSTITUTION, ART VIII, §1: A … Opns State Comp No. 77-226, unreported, refreshments for senior citizens as incidental to a recreation program; 28 Opns State Comp,1972, p 48, refreshments for volunteer firefighters at the scene of a serious fire). …
https://www.osc.ny.gov/legal-opinions/opinion-88-4Opinion 91-61
… additional one per centum of such bail moneys shall be disbursed as provided in subdivision three of this section, … as noted, require that the additional 1% fee ultimately be disbursed to the county treasurer for use only to fund an … the additional one per cent fee because the fee cannot be disbursed in accordance with the requirements of section …
https://www.osc.ny.gov/legal-opinions/opinion-91-61XII.8.D Contract Assignments and Sureties – XII. Expenditures
… Business Units are responsible for informing the Office of the State Comptroller (OSC) of all contract assignments and sureties. Policies State Finance Law, Article 7, Section 112 states the State … and the State Comptroller within 20 days of the date of assignment. Highway Law, Article 3, Section 40 states the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8d-contract-assignments-and-suretiesDiNapoli & Schneiderman Reach $10.75 Million Oil Spill Settlement With ExxonMobil
… State Comptroller Thomas P. DiNapoli and Attorney General Eric T. Schneiderman today announced a … settlement with Exxon Mobil Corporation and ExxonMobil Oil Corporation, individually and as successors-in-interest … a $1075 million settlement with Exxon Mobil Corporation and ExxonMobil Oil Corporation to reimburse the NY …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-schneiderman-reach-1075-million-oil-spill-settlement-exxonmobil