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Data Sources – 2021 Financial Condition Report
… State Budget Officers NYC Office of Management and Budget NYS Department of Agriculture and Markets NYS Department of Corrections and Community Supervision NYS Department of Environmental Conservation NYS Department …
https://www.osc.ny.gov/reports/finance/2021-fcr/data-sourcesTown of Shelby – Supervisor’s Financial Responsibilities (2021M-121)
… financial reports were filed from 106 to 194 days late. In addition, each year the CPA firm hired to conduct the … deficiencies. Key Recommendations Resolve discrepancies in the accounting records. The Supervisor should attend and …
https://www.osc.ny.gov/local-government/audits/town/2021/12/03/town-shelby-supervisors-financial-responsibilities-2021m-121Brighton Fire Department, Inc. – Board Oversight of Financial Operations (2020M-132)
… Board and membership and there is an independent review of bank statements and reconciliations. Ensure all claims are …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/04/23/brighton-fire-department-inc-board-oversight-financialJohnstown Public Library – Cash Receipts (2014M-304)
… which serves approximately 17,050 residents in the City and surrounding area. The Library, part of the Mohawk Valley … Cash collections are stored in an unlocked cabinet and various collections were not deposited in a timely manner. The Budget and Finance Committee does not review or audit monthly cash …
https://www.osc.ny.gov/local-government/audits/library/2015/02/20/johnstown-public-library-cash-receipts-2014m-304Town of Ephratah – Supervisor’s Records, Reports and Deposits (2016M-311)
… the Town’s internal controls over financial operations for the period January 1, 2014 through March 31, 2016. … an elected five-member Town Board. Budgeted appropriations for the 2016 fiscal year totaled approximately $1.4 million. … The bookkeeper, who maintains the accounting records for several other municipalities, told us that it is …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-ephratah-supervisors-records-reports-and-deposits-2016m-311Town of Southold-Peconic Bay Community Preservation Fund (P7-23-24
… report – pdf] Audit Objective Determine whether Town of Southold (Town) officials properly administered the … examined were properly supported, recorded, and deposited in full and that disbursements were proper and supported. Town officials also ensured the debt service payments we reviewed were for legitimate CPF purposes and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-southold-peconic-bay-community-preservation-fund-p7-23-24Town of Southampton-Peconic Bay Community Preservation Fund (P7-23-21
… were adequately supported and approved prior to payment. Of the $8.8 million in PILOTs we reviewed, all were properly approved prior to payment and correctly paid to eligible school and special …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-southampton-peconic-bay-community-preservation-fund-p7-23-21Town of East Hampton – Peconic Bay Community Preservation Funds (P7-23-23)
… the Peconic Bay Community Preservation Fund (CPF) to ensure that all collections were properly supported, … Of the 101 deposits totaling $127.2 million made to the CPF bank account during the audit period, we reviewed … disbursements were adequately supported and approved prior to payment. We reviewed all 14 debt service payments totaling …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-east-hampton-peconic-bay-community-preservation-funds-p7-23-23Data Sources – 2022 Financial Condition Report
… Student Clearinghouse NYC Office of Management and Budget NYS Department of Agriculture and Markets NYS Department of Corrections and Community Supervision NYS Department of Environmental Conservation NYS Department …
https://www.osc.ny.gov/reports/finance/2022-fcr/data-sourcesTown of Beekman – Misappropriation of Cash Receipts (2015M-41)
… evaluate internal controls over the Town’s cash receipts for the period January 1, 2013 through July 31, 2014. … any of the Town’s bank accounts and cannot be accounted for. The Board did not adequately segregate duties, which … to evaluate internal controls over the Towns cash receipts for the period January 1 2013 through July 31 2014 …
https://www.osc.ny.gov/local-government/audits/town/2015/04/17/town-beekman-misappropriation-cash-receipts-2015m-41Opinion 96-4
… a county budget because the estimated year-end cash balance in the county's general fund as set forth in the … budget 'shall' contain a statement of the estimated cash balance. The requirement is in accord with the strong policy …
https://www.osc.ny.gov/legal-opinions/opinion-96-4Comptroller DiNapoli Releases Municipal Audits
… elections and did not properly document relevant payroll information. The district also has no policy …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli & A.G. Schneiderman Announce Indictment of NYC Council Member Ruben Wills on Charges He Filed False Disclosures
… Eric T. Schneiderman today announced the indictment of New York City Council Member Ruben Wills for allegedly filing false …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-ag-schneiderman-announce-indictment-nyc-council-member-ruben-wills-charges-heState Agencies Bulletin No. 1003
… Purpose To re-state Payroll Certification procedures and provide a revised Payroll Certification Form. AC 3202 Affected Employees All …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1003-payroll-certification-legal-obligationsOperational Advisory No. 22
… of Operations is pleased to announce SFS is now available for normal procurement and payments (P2P) operations after … Each line can be “opened” as needed to allow P2P activity for that line. Elimination of the “2 step” OSC audit approval … no longer require the issuance of a purchase order for a contract to secure OSC audit approval for that …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/22-ee1-procure-pay-changes-summaryXI-A.7 Electronic Purchase Order Authorization and Purchase Order Dispatch – XI-A. Purchasing
… from the SFS. Vendors added to the Statewide Vendor File after April 1, 2017 which are open for ordering will have a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a7-electronic-purchase-order-authorization-and-purchase-order-dispatchComptroller DiNapoli Releases School District Audits
… today announced the following school district audits have been issued. Brunswick Central School District – Online … Information Technology (IT) security awareness training to users. Sensitive IT control weaknesses were communicated … Auditors also determined that district officials have not appropriately prepared or implemented corrective …
https://www.osc.ny.gov/press/releases/2020/05/comptroller-dinapoli-releases-school-district-auditsState Agencies Bulletin No. 289
… for the 2002 campaign will begin in checks dated January 2, 2002 (Administration) and January 10, 2002 (Institution). … card and verify the completeness, accuracy and legibility of Federated Fund Code, Amount of Deduction, Employee's … the outer scroll bar, insert a row and continue with step 5. Deduction Code - select the correct deduction code for the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/289-2002-sefa-campaign-agencies-participating-continuous-giving-pilotDiNapoli: Former Citizens Hose Fire Company Treasurer Arrested for Stealing More Than $100,000
… needed improvements in oversight, this is the second theft my office has found by this company’s officials in six years. Thanks to my partnership with District Attorney Ritts and Sheriff … by filing a complaint online at investigations@osc.ny.gov , or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-former-citizens-hose-fire-company-treasurer-arrested-stealing-more-100000New NY Broadband Program (Follow-Up)
… Objective To determine the extent of implementation of the three recommendations included in our initial audit … ). About the Program Broadband is a critical aspect of economic growth and job creation, and increasingly an …
https://www.osc.ny.gov/state-agencies/audits/2024/09/25/new-ny-broadband-program-follow