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Opinion 97-5
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … pursuant to Village Law, §22-2200. You state that it is the intention of the not-for-profit corporation that …
https://www.osc.ny.gov/legal-opinions/opinion-97-5Amsterdam Housing Authority – Claims Processing and Related Not-for-Profit Corporations (2013M-126)
… controls over selected Authority financial operations for the period January 1, 2011, to November 30, 2012. … tenants and subsidies from HUD. Key Findings The Board does not audit claims and has not designated a claims auditor to perform this function. Instead, the …
https://www.osc.ny.gov/local-government/audits/city/2013/08/23/amsterdam-housing-authority-claims-processing-and-related-not-profit-corporationsNewark Central School District – Financial Condition and Claims Processing (2016M-267)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition management and … and appropriated fund balance and reserves were not used to finance operations as budgeted. The District did … are not adequately segregated and mitigating controls have not been implemented. Key Recommendations Adopt budgets …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/newark-central-school-district-financial-condition-and-claims-processingDiNapoli: New York Needs to Improve Cybersecurity Support to Local Governments and Public Authorities
… New York State Comptroller Thomas P. DiNapoli today released an audit that found the Division of Homeland Security and Emergency Services (DHSES) cannot … the agency needs to be more proactive. As cybersecurity attacks continue to rise, I encourage the state’s Division of …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-new-york-needs-improve-cybersecurity-support-local-governments-and-public-authoritiesPublic Officers – Membership and Enrollment
Public officers elected or appointed to government positions are eligible to join NYSLRS
https://www.osc.ny.gov/retirement/employers/membership-enrollment/public-officersState Agencies Bulletin No. 1088
… the employee’s evaluation date. OSC Actions After payroll processing is completed for Pay Period 14L, OSC will … number. Questions Questions may be directed to the Payroll Earnings mailbox. … To explain OSCs automatic …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1088-october-2011-performance-advances-graded-and-ns-equated-grade-employeesState Agencies Bulletin No. 1186
… the employee’s evaluation date. OSC Actions After payroll processing is completed for Pay Period 14L, OSC will … number. Questions Questions may be directed to the Payroll Earnings mailbox. … To explain OSCs automatic …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1186-october-2012-performance-advances-graded-and-ns-equated-grade-employeesState Agencies Bulletin No. 1087
… the employee’s evaluation date. OSC Actions After payroll processing is completed for Pay Period 14L, OSC will … number. Questions Questions may be directed to the Payroll Earnings mailbox. … To explain OSCs automatic …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1087-october-2011-performance-advances-graded-and-ns-equated-grade-employeesState Agencies Bulletin No. 1185
… the employee’s evaluation date. OSC Actions After payroll processing is completed for Pay Period 14L, OSC will … number. Questions Questions may be directed to the Payroll Earnings mailbox. … To explain OSCs automatic …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1185-october-2012-performance-advances-graded-and-ns-equated-grade-employeesTown of Mansfield – Financial Management and Claims Processing (2012M-241)
… deficits in the general and highway funds. The Board does not perform a proper audit of claims. We found that certain … itemized prior to being presented to them for audit. Do not pay any claims which have not been audited and approved for payment by the Board, …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-mansfield-financial-management-and-claims-processing-2012m-241City of Poughkeepsie – Budget Review (B6-17-1)
… and expenditure projections in the City's adopted budget for the 2017 fiscal year are reasonable. Background The City … $825,000 that was levied, representing provision for $600,000 uncollected taxes and a $225,000 reduction of … in unsupported allocations to other City departments for overhead services. The City complied with the law by …
https://www.osc.ny.gov/local-government/audits/city/2017/02/09/city-poughkeepsie-budget-review-b6-17-1Village of Franklin – Fund Balance Management (2018M-13)
… Purpose of Audit The purpose of our audit was to determine whether the Board effectively … 1, 2016 through November 10, 2017. Background The Village of Franklin is located in the Town of Franklin in Delaware …
https://www.osc.ny.gov/local-government/audits/village/2018/05/04/village-franklin-fund-balance-management-2018m-13Mid-Hudson Library System – Procurement (2016M-261)
… Purpose of Audit The purpose of our audit was to examine the Library System’s procurement … cooperative public library system, located in the City of Poughkeepsie in Dutchess County, which serves 66 regional …
https://www.osc.ny.gov/local-government/audits/library/2016/10/07/mid-hudson-library-system-procurement-2016m-261Town of Webb Union Free School District – Fund Balance (2016M-140)
… our audit was to review the District’s financial condition for the period July 1, 2012 through November 30, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled $8.8 million. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/town-webb-union-free-school-district-fund-balance-2016m-140Essex County Sheriff’s Department – Internal Controls Over Cash Receipts and Disbursements (2013M-35)
… all financial duties without sufficient oversight or other mitigating controls. Bail and civil office cash … to Department checks without his direct oversight or review. Bank reconciliations were not prepared properly or timely. The Department’s computer system allowed for the …
https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-sheriffs-department-internal-controls-over-cash-receipts-andVillage of Maybrook – Water Operations (2013M-121)
… internal controls over the Village’s water operations for the period June 1, 2010, through September 25, 2012. … and four Trustees. The water fund budgeted appropriations for the fiscal year ended May 31, 2012 were approximately … approval. Interfund advances were not accurately accounted for, reconciled, or repaid as required. As of May 2012, the …
https://www.osc.ny.gov/local-government/audits/village/2013/08/16/village-maybrook-water-operations-2013m-121North Greenbush Common School District – Budgeting (2016M-112)
… expenditures by a total of more than $1.4 million (or 19.6 percent). Due to the overestimated expenditures, the … exceeds the statutory limit by approximately $1.6 million, or 75 percentage points, as of June 30, 2015. The District … to, reducing District property taxes, paying off debt or financing one-time expenditures. Develop a multiyear …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/north-greenbush-common-school-district-budgeting-2016m-112State Police Bulletin No. SP-149
… OSC’s automatic processing and to provide instructions for payments not processed automatically. Affected Employees … Background Chapter 70 of the Laws of 2009 provides for an annual Holiday Compensation (Bonus) payment for employees who are members of NYSPIA (Bargaining Unit 62). …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-149-2013-state-police-holiday-bonus-paymentState Police Bulletin No. SP-144
… OSC’s automatic processing and to provide instructions for payments not processed automatically. Affected Employees … Background Chapter 70 of the Laws of 2009 provides for an annual Holiday Compensation (Bonus) payment for employees who are members of NYSPIA (Bargaining Unit 62). …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-144-2012-state-police-holiday-bonus-paymentReimbursement of Social Services Costs (2013MS-3)
… in the administration of social services programs and a portion of these costs are reimbursable by the Federal and State governments through the New York … to seek reimbursement of costs incurred by District Attorney’s offices. Key Recommendations Periodically monitor …
https://www.osc.ny.gov/local-government/audits/county/2013/12/13/reimbursement-social-services-costs-2013ms-3