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Hinsdale Central School District – Extra-Classroom Activities (2017M-244)
… were properly authorized, supported and recorded for the period July 1, 2015 through August 9, 2017. … extra-classroom activity funds, which are operated by and for the students, totaled approximately $66,000 in the … 2016-17 fiscal year. General fund budgeted appropriations for the same year totaled approximately $9.7 million. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/hinsdale-central-school-district-extra-classroom-activities-2017m-244How the Program Works – Contribution Stabilization Program
… amortizations have been paid, NYSLRS will set up a reserve account for the employer and any excess will be deposited into that account. Reserve account funds will earn interest based on fixed rate …
https://www.osc.ny.gov/retirement/employers/csp/how-program-worksOpinion 96-17
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … an emergency medical services "conference", presented by a State agency, which includes workshops and lectures, if the … available in order to improve fire protection in New York State" (Governor Rockefeller's Message on Approval of L 1960, …
https://www.osc.ny.gov/legal-opinions/opinion-96-17State Comptroller DiNapoli Releases Municipal Audits
… County) Town officials did not adopt a comprehensive online banking policy or adequately segregate online banking duties. In addition, the board did not adopt a …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
New York State Comptroller Thomas P DiNapoli today announced his office completed audits of the Albany Public Library Cambria Housing Authority and the Oneida County Department of Social Services
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases Municipal Audits
… the records maintained for activities performed under the LOSAP point system were accurate and complete. In addition, … who are also district employees, were incorrectly granted LOSAP points for performing activities during their regularly …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-2LaFayette Central School District – Reserves (2013M-387)
… funds over multiple fiscal years, they can be considered de facto reserve funds. The District did not have a plan for … or funding reserves. Take remedial action to ratify the de facto reserves by adopting appropriate resolutions. Adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/lafayette-central-school-district-reserves-2013m-387City of Yonkers – Budget Review (B6-15-16)
… determined that the City's adopted budget for fiscal year 2015-16 and the related justification documents are in … by as much as $2.1 million based on the 2014-15 fiscal year overtime costs. The City plans to borrow up to $13 … an alternate source of revenue or reducing appropriations. Replace nonrecurring revenue, such as fund balance, in the …
https://www.osc.ny.gov/local-government/audits/city/2015/07/10/city-yonkers-budget-review-b6-15-16Essex County Probation Department – Internal Controls Over Financial Operations (2013M-38)
… Purpose of Audit The purpose of our audit was to examine the Probation Department’s …
https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-probation-department-internal-controls-over-financial-operationsNewark School District Public Library – Board Oversight (2014M-54)
… not allowed by law, putting Library resources at a greater risk for loss. The Board has not adopted a procurement policy … enough funds to cover payroll, payroll taxes, health insurance premium, and fees for its services. Key …
https://www.osc.ny.gov/local-government/audits/library/2014/06/20/newark-school-district-public-library-board-oversight-2014m-54Town of Pittsfield – Disbursements (2013M-82)
… in the Board minutes and continue the use of the audit checklist. …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-pittsfield-disbursements-2013m-82Town of Mansfield – Financial Management and Claims Processing (2012M-241)
… our audit was to evaluate the Town’s financial management for the period January 1, 2007 to December 31, 2012 and the … 2011 to August 31, 2012. Background The Town of Mansfield is located in Cattaraugus County and has approximately 800 … supported and audited prior to payment. Require that all claims contain adequate supporting documentation and are …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-mansfield-financial-management-and-claims-processing-2012m-241Village of Scotia – Internal Controls Over Selected Financial Operations (2012M-148)
… policies and procedures for the collection of parking tickets that include the segregation of incompatible duties …
https://www.osc.ny.gov/local-government/audits/village/2013/01/11/village-scotia-internal-controls-over-selected-financial-operations-2012m-148Town of Chesterfield – Internal Controls Over Selected Financial Operations (2014M-331)
… Purpose of Audit The purpose of our audit was to review the financial operations of the Port Kent Water District 1 and internal controls over … The purpose of our audit was to review the financial operations of the …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-chesterfield-internal-controls-over-selected-financial-operations-2014m-331State Agencies Bulletin No. 1799.1
… The CPPA states that the maximum amount of an employee’s “disposable earnings” that can be garnished to repay a debt is the lesser of 25% of the employee’s disposable earnings for the week or the amount by which the employee’s disposable earnings for the week exceeds 30 times the federal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/17991-update-general-deduction-rules-writs-garnishments-and-new-york-stateYour Pension Pay Stub
… Your monthly Pension Pay Stub is available in Retirement Online and provides a … your payment. And throughout the year, you can view your pay stubs for year-to-date totals of each. View Your Pension Pay Stub in Retirement Online Sign in to Retirement Online . …
https://www.osc.ny.gov/retirement/retirees/your-pension-pay-stubHourly Based Information Technology Services
… vendors: (i) at the appropriate hourly bill rates; (ii) for consultants with the required months of experience; and (iii) exclusively for hours worked. Background In November 2012, the Division … HBITS contracts to create a cost- and time-efficient means for agencies to procure short-term hourly information …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/hourly-based-information-technology-servicesSelected Aspects of Discretionary Spending
… Purpose To determine whether the New York State Thruway Authority's discretionary spending … Authority was created in 1950 by Article 2, Title 9 of the New York State Public Authorities Law for the purpose of … To determine whether the New York State Thruway Authority discretionary spending …
https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spending-0Am I Required to Have an Audit?
… and sponsors of length of Service Award Programs (LOSAP) for volunteer firefighters are required each year by law to … and / or context in which the term "audit" is used. For example, an often misunderstood duty is the requirement … documents of various officers and employees responsible for receiving and disbursing moneys. For this purpose, the …
https://www.osc.ny.gov/local-government/audits/am-i-required-have-auditSeneca County Industrial Development Agency – Project Approval and Monitoring (2015M-207)
… promoting, encouraging and attracting economically sound commerce, industry and recreational opportunities." The SCIDA …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/12/24/seneca-county-industrial-development-agency-project