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Town of Stafford - Procurement (2018M-134)
… Audit Objective Determine whether the Town used a competitive process to procure goods and services. Key Findings The Board has not developed an adequate procurement policy. … Officials did not always obtain quotes in compliance with the procurement policy. The Town may realize cost savings by …
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-stafford-procurement-2018m-134Carmel Central School District - Extra-Classroom Activities (2018M-45)
… [read complete report - pdf] Audit Objective Determine whether … totaling $89,165. For two collections totaling $5,144, sales tax totaling $431 was not set aside for remittance to … for all receipts and disbursements. Ensure applicable sales tax is collected and remitted to the State. Update and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/carmel-central-school-district-extra-classroom-activities-2018m-45Clinton County - Separation Payments (2018M-44)
… Key Findings The County lacked effective procedures to ensure employees were accurately paid separation payments. … of separation payments. Direct the County’s legal counsel to review the identified overpayments and take appropriate action to recover those funds and reimburse identified …
https://www.osc.ny.gov/local-government/audits/county/2018/06/15/clinton-county-separation-payments-2018m-44Town of Patterson - Recycling Center Cash Receipts (2019M-237)
… in discrepancies with 44 of 76 remittances (58 percent) to the Town Clerk. Center cash collection records were … and incomplete. We found that Town officials were unable to locate 41 special permits issued and three pressnumbered … Recommendations Ensure that cash collections are remitted to the Clerk timely and intact. Ensure that cash collections …
https://www.osc.ny.gov/local-government/audits/town/2020/03/20/town-patterson-recycling-center-cash-receipts-2019m-237State Comptroller Thomas P. DiNapoli Statement on NYC Finances
… at New York City Financial Control Board’s annual meeting today: “New York City’s 2024 budget increased spending to … at New York City Financial Control Boards annual meeting today …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-thomas-p-dinapoli-statement-nyc-financesComptroller DiNapoli Releases Municipal Audits
… his office completed audits of the Village of Allegany , Baldwin Public Library , Town of Charleston , Comsewogue … officials did not maintain diesel fuel inventory records. Baldwin Public Library – Payroll (Nassau County) Auditors … his office completed audits of the Village of Allegany Baldwin Public Library Town of Charleston Comsewogue Public …
https://www.osc.ny.gov/press/releases/2014/02/comptroller-dinapoli-releases-municipal-auditsOpinion 97-24
… even though the person may be carried on a separate roster as an inactive, honorary, life, social, or some …
https://www.osc.ny.gov/legal-opinions/opinion-97-24DiNapoli: State Fiscal Year 2021-22 Tax Revenues $3.3 Billion Over Final Projections
… from May 2021. “The state ended the fiscal year in a good position due to higher than projected receipts and lower …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-state-fiscal-year-2021-22-tax-revenues-33-billion-over-final-projectionsState Comptroller DiNapoli Releases School District Audits
… officials did not adequately seek competitive bids for purchases totaling $172,760 made from three vendors or comply with the district’s procedures for purchases from 16 vendors totaling $131,276 that were not … Officials also did not obtain the minimum number of quotes for nine claims totaling $18,628. Katonah-Lewisboro Union …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Audits
… the initial audit. State Education Department (SED) (Preschool Special Education Audit Initiative): Canarsie … York City-based organization authorized by SED to provide preschool special education services to children with … County that provides preschool Special Education Itinerant Teacher (SEIT) services to children with disabilities who are …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-audits-0State Comptroller DiNapoli Releases School District Audits
… missed punches totaling approximately 250 hours or $4,400. Timecard adjustments totaling $3,130 were not properly …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-school-district-audits-0Unified Court System Bulletin No. UCS-301
… Purpose The purpose of this bulletin is to inform agencies of the processing of the 2021 Prepaid … Medicare tax deficiency deductions for any employee who is inactive at the time the benefit is applied. As a result, the deficiency will automatically be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-301-prepaid-legal-service-benefit-unified-court-system-ucsOpinion 95-9
… if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … for attending meetings of committees of a fire company); (pro rating the number of points credited for participation in … company. (3) A service award program may not provide for pro rating the number of points credited if a firefighter …
https://www.osc.ny.gov/legal-opinions/opinion-95-9Local Government – 2022 Financial Condition Report
… Local Revenue Sources Remained Fairly Stable Real property tax revenues were mostly unaffected by COVID-19 in local … source for counties (33.6 percent in LFY 2020). Property Tax – Allowable Levy Growth Is Increasing Again After a Decline Generally, the property tax cap limits levy increases to the lesser of 2 percent or …
https://www.osc.ny.gov/reports/finance/2022-fcr/local-governmentCost-Saving Ideas: School District Auditing – Internal Auditor
… employee who meets professional auditing independence standards a person hired through an inter-municipal or shared … Audit Function [pdf]," Office of the State Comptroller "Standards and Guidance – International Professional Practices …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-internal-auditorState Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … Accounts (2017M-209) The sheriff's department did not properly account for and manage the inmate and commissary … reasonable fund balance levels, the village may not have adequate cash flow to meet needs. A heavy or ongoing …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-audits-0Fire District Information
… Office, within 60 days of the end of the year, on our Online Services portal. Below are some resources to make that as easy as possible: Online Services portal: Download the AFR User Manual [pdf] , … communications from LGSA. Visit our Contact Update and Online Help for Local Officials web page for more …
https://www.osc.ny.gov/local-government/resources/fire-district-informationXV.6.B Negative Payroll Balances – XV. End of Year
… as soon as possible. Note: An analysis and the correction of currently charged payroll pools may be necessary by your …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv6b-negative-payroll-balancesVeterans Day Message from State Comptroller DiNapoli
… the men and women who have bravely served in our country’s Armed Forces. With crises and conflicts continuing around the … the men and women who have bravely served in our countrys Armed Forces …
https://www.osc.ny.gov/press/releases/2014/11/veterans-day-message-state-comptroller-dinapoliIntroduction – Information Technology Contingency Planning
… an organization’s operations. Proactively anticipating and planning for IT disruptions will prepare local government and school district personnel for the actions they must take in the event of an incident. The goal of IT contingency planning is to enable a computer system and/ or electronic …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/introduction