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DiNapoli: Office of Children and Family Services Can Improve Efforts to Investigate Child Fatalities

… An audit released today by New York State Comptroller Thomas P. DiNapoli found the state’s … this audit should be a sobering call to action to ensure New York’s vulnerable children are protected,” DiNapoli said. …

https://www.osc.ny.gov/press/releases/2023/01/dinapoli-office-children-and-family-services-can-improve-efforts-investigate-child-fatalities

Cost-Saving Ideas: Managing Workers' Compensation Costs

… a mandatory benefit. Local governments can get insurance for workers’ compensation in one of four ways: Purchase a … on various factors such as employee wages, level of risk for each job classification and your experience rating. You … to determine the job classification and salary allocations for workers' compensation purposes). If your audit indicates …

https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-managing-workers-compensation-costs

Opinion 97-5

… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … a highway, road, avenue, lane or alley "which the public have a right to use" (see also NY Const, article VIII, §1). A private road, therefore, does not fall within the provisions of Village Law, §6-622 …

https://www.osc.ny.gov/legal-opinions/opinion-97-5

State Police Bulletin No. SP-171

… Employees in Bargaining Unit 07 or Bargaining Unit 17 who have a Payroll Status of Active, Leave With Pay or Leave of … cannot be included in the compensation calculation of any overtime earned after the date of the appointment. …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-171-2016-state-police-hazardous-duty-pay

Newfield Fire Company, Inc. - Internal Controls Over Financial Activity (2014M-346)

Newfield Fire Company Inc Internal Controls Over Financial Activity 2014M346

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/newfield-fire-company-inc-internal-controls-over-financial

West Buffalo Charter School - Payroll (2018M-72)

… provide detailed guidance for School officials to ensure any changes in salary or pay rate are properly authorized, …

https://www.osc.ny.gov/local-government/audits/charter-school/2018/06/15/west-buffalo-charter-school-payroll-2018m-72

Pine Bush Central School District – Claims Audit Process (2017M-171)

… determine whether claims were adequately documented, were for appropriate purposes and were properly audited and … through June 30, 2017. Background The Pine Bush Central School District is located in the towns of Crawford, Gardiner, …

https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/pine-bush-central-school-district-claims-audit-process-2017m-171

Ulster County Department of Social Services Preschool and Children and Family Services Units – Claims Processing (2017M-253)

… authorized, supported, audited and paid in accordance with contracts for the period January 1, 2016 through July … Payments to vendors generally were made in accordance with contracts and represented actual documented …

https://www.osc.ny.gov/local-government/audits/county/2018/01/26/ulster-county-department-social-services-preschool-and-children-and-family

Johnsonville Fire District – Claims Processing (2017M-190)

… properly authorized, approved before payment and for valid purposes for the period January 1, 2016 through June 30, 2017. … Board of Commissioners. Operating disbursements for the audit period totaled $216,953. Key Finding The Board …

https://www.osc.ny.gov/local-government/audits/fire-district/2018/01/05/johnsonville-fire-district-claims-processing-2017m-190

Village of Speculator – Claims Auditing (2017M-25)

… Purpose of Audit The purpose of our audit was to determine whether Village officials established effective procedures to ensure claims were properly audited, adequately supported … Village officials have established adequate procedures to ensure that claims are sufficiently documented and …

https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-speculator-claims-auditing-2017m-25

Brookhaven-Comsewogue Union Free School District – Professional Services (2015M-267)

… Purpose of Audit The purpose of our audit was to examine the District’s procurement procedures for … purchasing policy and procedures that provide guidance as to when items must be competitively bid and when proposals or quotes should be obtained for purchases not required to be competitively bid. Key Recommendations There were no …

https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/brookhaven-comsewogue-union-free-school-district-professional-services

Chazy Union School District – Payroll (2015M-252)

… Purpose of Audit The purpose of our audit was to evaluate the accuracy of the District’s payroll payments … officials established adequate procedures for payroll to ensure employees were accurately paid at their approved …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/chazy-union-school-district-payroll-2015m-252

Opinion 99-3

… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … fire insurance tax moneys, except as otherwise provided in any special law. Therefore, when an exempt firefighters' … in other special acts creating benevolent associations, we have concluded that a benevolent association may use foreign …

https://www.osc.ny.gov/legal-opinions/opinion-99-3

XVI.3.K Interim Reporting – XVI. Financial Reporting

… financial data for periods shorter than the State's fiscal year. Generally, the information used to prepare interim … to disclose certain economic events occurring during the fiscal year but not impacting the annual financial …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3k-interim-reporting

IX.9.C Transfer Procedure – IX. Federal Grants

… budget amount requested. Agency contact, including phone number. A copy of the Article VII legislation page must also …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix9c-transfer-procedure

Comptroller DiNapoli Releases Municipal Audits

… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … in unsupported disbursements that may not have been for appropriate company purposes, including approximately … treasurer and nearly $3,000 paid to the fire chief. ### For access to state and local government spending and nearly …

https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-municipal-audits

Opinion 2007-8

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … company and, in connection with its authority over the fund raising activities of certain fire companies pursuant to … copy of the audit report in the form prescribed by the State Comptroller must be provided to the fire company and to …

https://www.osc.ny.gov/legal-opinions/opinion-2007-8

Granville Hook and Ladder Volunteer Fire Company – Financial Operations (2017M-105)

… of Granville in Washington County. The Company is governed by an eight-member Board of Trustees, elected by the Company’s membership. For 2016, revenues totaled … records to account for all money received and disbursed by the Company. The Company’s controls over cash receipts and …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/26/granville-hook-and-ladder-volunteer-fire-company-financial