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Bradford Volunteer Fire Company, Inc. – Apparent Misappropriation of Funds (2016M-91)
… 2015. The Board did not ensure that the Treasurer prepared monthly and fundraising reports that were complete and accurate. The Board did not perform a monthly audit of all claims to ensure they were for … and properly supported. Audit and approve all claims on a monthly basis prior to payment. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/02/bradford-volunteer-fire-company-inc-apparent-misappropriationVillage of Endicott – Budget Review (B4-16-7)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … located in Broome County, issued debt totaling $2 million to liquidate the accumulated deficit in the Village’s general … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/village/2016/04/15/village-endicott-budget-review-b4-16-7DiNapoli: New Law Makes It Easier for the Comptroller To Return Your Lost Money
… was sponsored by Senator Luis Sepúlveda and Assemblymember John T. McDonald III. “My office holds over $19 billion in …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-new-law-makes-it-easier-comptroller-return-your-lost-moneyLake George Fire Company - Cash Receipts (2015M-216)
… January 1, 2013 through April 30, 2015. Background The Lake George Fire Company is a volunteer organization located in the Village of Lake George, Warren County. The Company, which provides fire … services to the Village and to part of the Town of Lake George, is governed by a seven-member Board of Directors …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/lake-george-fire-company-cash-receipts-2015m-216Greenville Fire District #1 – Board Oversight (2014M-376)
… July 10, 2014. Background The Greenville Fire District #1 is a district corporation of the State, distinct and separate … does not provide budget status reports to the Board and there is no independent oversight to ensure that completed …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/greenville-fire-district-1-board-oversight-2014m-376Caledonia Joint Fire District – Internal Controls Over Financial Operations (2013M-350)
… Purpose of Audit The purpose of our audit was to assess the District’s internal controls for the period … 16, 2013. Background The Caledonia Joint Fire District is located in Livingston County, and is governed by a Board of Fire Commissioners that comprises …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/caledonia-joint-fire-district-internal-controls-over-financial-operationsApalachin Fire District – Oversight of Financial Operations (2013M-25)
… and separate from the Town of Apalachin and located in Tioga County. The Board of Fire Commissioners consists of …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/10/apalachin-fire-district-oversight-financial-operations-2013m-25Aloma D. Johnson Charter School – Leave Accruals (2017M-218)
… Purpose of Audit The purpose of our audit was to review the School’s leave accrual activities for the … 24, 2017. Background The Aloma D. Johnson Charter School is a public school located in the City of Buffalo that is not under the control of the local school board. The …
https://www.osc.ny.gov/local-government/audits/charter-school/2017/12/29/aloma-d-johnson-charter-school-leave-accruals-2017m-218Division of Diversity Management
… related to Equal Employment Opportunity offers sensitivity training and consulting services to employees, supports … Policy OSC is committed to maintaining a workplace free from sexual harassment. OSC’s Sexual Harassment Policy … of the State Comptroller 110 State Street, 8th Floor Albany, NY 12236 (518) 473-1368 …
https://www.osc.ny.gov/about/division-diversity-managementGermantown Central School District – Payroll (2023M-3)
… did not provide adequate oversight. We identified $41,000 in payroll payments to 12 employees that were either … by these employees. Ensure that employees are paid in accordance with approved salaries and/or collective …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/22/germantown-central-school-district-payroll-2023m-3Lake Placid Central School District – Investment Program (2023M-94)
… and have initiated, or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/lake-placid-central-school-district-investment-program-2023m-94Town of Preble – Non-Payroll Disbursements (2023M-17)
… oversight of non-payroll disbursements. As a result, there is an increased risk that errors or irregularities could … process or implement effective mitigating controls to ensure all non-payroll disbursements are for legitimate … agreed with our recommendations and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2023/05/12/town-preble-non-payroll-disbursements-2023m-17XIV.14.G Maintenance of Capital Asset Records – XIV. Special Procedures
Once the value of the general fixed asset has been determined a consistent means of maintaining records should be applied
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14g-maintenance-capital-asset-recordsSt. Paul Boulevard Fire District - Board Oversight (2018M-116)
… St Paul Boulevard Fire District Board Oversight 2018M116 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/10/05/st-paul-boulevard-fire-district-board-oversight-2018m-116Mount Sinai Union Free School District - Financial Condition Management (2018M-34)
Mount Sinai Union Free School District Financial Condition Management 2018M34
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/mount-sinai-union-free-school-district-financial-condition-managementArlington Fire District - Purchasing (2018M-43)
… the Board ensured that goods and services were procured in accordance with the District’s procurement policy … procedures to ensure that goods and services were procured in accordance with the District’s policy. We reviewed 50 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/06/15/arlington-fire-district-purchasing-2018m-43CUNY Bulletin No. CU-300
… crediting retirement service. Work may be performed in any facility, but must be paid from the college where the … be reported using the attached Summer Research Lag Payment Schedule. The earnings are pensionable and subject to dues. … Authorization Form and the Summer Research Lag Payment Schedule for initial check date. Agency Actions The agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-300-2007-cuny-research-foundation-grant-payments-summerPublic Safety – 2022 Financial Condition Report
… 2.2 percent. Property crimes include: Burglary (down 16.6 percent to its 2019 number following the same percentage … crimes in 2021, Total Index Crimes are still 109,006 (or 24.1 percent) lower than they were in 2012 and incidents of … Individual Populations, Number of Facilities and Staff Numbers Keep Dropping As of March 2022, 46,046 incarcerated …
https://www.osc.ny.gov/reports/finance/2022-fcr/public-safetyOpinion 98-11
… and Penalties (where last day of interest-free period falls on a Saturday, Sunday or holiday) REAL PROPERTY TAX … penalty-free period for the payment of real property taxes falls on a Saturday, Sunday or holiday, the penalty-free … or for the collection of taxes at a lesser penalty falls on a Saturday, Sunday or public holiday, an extension …
https://www.osc.ny.gov/legal-opinions/opinion-98-11State Agencies Bulletin No. 820
… prior to June 30, 2008; Performed duties of automotive repair; Are required by the State to provide a personal tool … Motor Equipment Mechanic Maintenance Assistant Mechanic Auto Body Mechanic Motor Equipment Maintenance Supervisor … and Park Worker titles who perform motor equipment repair duties and are required to provide a personal tool …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/820-june-2008-tool-allowance-payment-csea-operational-services-unit