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Town of Delhi - Highway Department Leave Records (2020M-53)
… 94 hours valued at $2,094. Adequate procedures were not in place to ensure Department employee leave records were … in accordance with the collective bargaining agreement (CBA). The Supervisor generally disagreed with the findings …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-delhi-highway-department-leave-records-2020m-53State Comptroller DiNapoli Releases Audits
… not properly fund, use or manage reserve funds according to applicable laws or best practices. The board did not … fund use and replenishment or obtain voter approval to liquidate the liability reserve or fund the repair …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-auditsV.1 Chart of Accounts (COA) Governance Overview and Policies – V. Chart of Accounts (COA) Governance
… The Chart of Accounts (COA) is the foundation of the Statewide Financial System (SFS). It provides each … to identify financial transactions. Centralized governance of the COA will ensure continued consistency within the State … The Chart of Accounts COA is the foundation of the Statewide Financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v1-chart-accounts-coa-governance-overview-and-policiesTown of New Baltimore – Procurement Practices (2013M-203)
… 1, 2013. Background The Town of New Baltimore is located in Greene County and has a population of approximately 3,370. … procurement policy. We identified approximately $301,000 in purchases that were not properly bid as required by law, and approximately $94,000 in purchases that did not have quotes as required by Town …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-new-baltimore-procurement-practices-2013m-203Clarence Central School District – Financial Condition Management (2022M-46)
… effectively manage the District’s financial condition. As a result, the District levied more taxes than needed to fund … year-end commitments related to unperformed contracts for goods and services totaling $3.3 million during the audit … it had operating surpluses totaling $7.3 million, or a swing in operational results of $13.7 million. As of June 30, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/clarence-central-school-district-financial-condition-management-2022m-46College of Nanoscale Science and Engineering – Network Security Controls
… Purpose To determine whether the network security controls at the … Nanoscale Science and Engineering (College) are sufficient to minimize the various risks associated with unauthorized … To determine whether the network security controls at the …
https://www.osc.ny.gov/state-agencies/audits/2013/04/25/college-nanoscale-science-and-engineering-network-security-controlsUse of Vendor-Supported Technology
… was complying with requirements to maintain its systems at vendor-supported levels. The audit covered the period June … includes requirements for ensuring systems are maintained at vendor-supported levels (i.e., systems continue to be … We determined that, generally, NFTA maintained its systems at vendor-supported levels. However, we did identify …
https://www.osc.ny.gov/state-agencies/audits/2019/12/12/use-vendor-supported-technologyOpinion 97-19
… otherwise prohibited 2 . October 15, 1997 William H. Price, Jr., Esq., Attorney at Law East Marion Fire District 1 …
https://www.osc.ny.gov/legal-opinions/opinion-97-19Opinion 98-6
… firm unless the total consideration payable, when added to all other consideration payable under contracts in which the … under the contract, when added to the aggregate amount of all consideration payable under contracts in which an officer … such renewals and additional contracts, when added to all other consideration payable under contracts in which the …
https://www.osc.ny.gov/legal-opinions/opinion-98-6Oversight of Persons Convicted of Driving While Intoxicated
… July 2015, we selected a judgmental sample of 27 reports (detailing 55 alerts) to determine if the alerts met one of … offenders with violations to their designated alcohol treatment and safe driver programs, as such program referrals … applicable district attorney, and the offender’s alcohol treatment provider and safe driver program, as required. …
https://www.osc.ny.gov/state-agencies/audits/2016/07/29/oversight-persons-convicted-driving-while-intoxicatedOpinion 91-59
… to receive benefits); (use of money for retirement and death benefits) INSURANCE LAW, §§9104, 9105: The Volunteer and Exempt Firemen's Benevolent Association of Hicksville may … to family members of deceased volunteer firefighters, and to fund retirement benefits to indigent or disabled …
https://www.osc.ny.gov/legal-opinions/opinion-91-59Public Safety – 2022 Financial Condition Report
… 4.4 percent in 2021 after a 45.8 percent jump in 2020); Rape (up 10 percent after a 15.8 percent decrease in 2020); …
https://www.osc.ny.gov/reports/finance/2022-fcr/public-safetyState Comptroller DiNapoli Releases Municipal Audits
… audited financial statements were overstated. Village of South Floral Park – Budgeting and Financial Oversight (Nassau …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits-2Sylvan Beach Fire District – Internal Controls Over Financial Operations (2013M-76)
… Purpose of Audit The purpose of our audit was to determine if the District’s controls are adequate to ensure that financial activity is properly recorded and … for the 2012 fiscal year. Key Findings The Board needs to improve its oversight of District financial activities. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/07/sylvan-beach-fire-district-internal-controls-over-financial-operationsCUNY Bulletin No. CU-602
… Request AC-1767 (Rev.07/17) form is available on the State Payroll Services Forms Page . The new form requires agencies … Questions regarding this bulletin may be directed to the Payroll Retirement mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-602-revised-form-tiaa-eligible-employeesComptroller DiNapoli Releases School Audits
… his office completed audits of the East Islip Union Free School District , Elizabethtown-Lewis Central School District , George Junior Republic Union Free School District and the Otsego Northern Catskills Board … spent appropriately and effectively.” East Islip Union Free School District – Financial Condition (Suffolk County) …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-auditsDiNapoli: Bradford Fire Company Treasurer Pleads Guilty to Stealing $8,500 in Public Funds
… Former Bradford Volunteer Fire Company treasurer Sherry Hamilton pleaded guilty to Grand Larceny in the Fourth Degree … Attorney Brooks Baker. Their joint efforts discovered Hamilton misappropriated funds by taking "advance" payments … conceal her crimes. She was arrested in July 2016. "Sherry Hamilton abused her position of trust by turning company …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-bradford-fire-company-treasurer-pleads-guilty-stealing-8500-public-fundsFuel and Services
… appropriate procurements, paid appropriate prices, and received the quality and quantity of goods and services it procured during its response to Superstorm … conducted appropriate procurements paid appropriate prices and received the quality and quanti …
https://www.osc.ny.gov/state-agencies/audits/2015/06/30/fuel-and-servicesVillage of Copenhagen – Transparency of Fiscal Activities (S9-24-15)
… the Board’s ineffective oversight resulted in a lack of transparency with the public regarding the condition of the … recommendations to help the Board and CFO improve the transparency of their fiscal activities. Village officials …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-copenhagen-transparency-fiscal-activities-s9-24-15Village of Great Neck – Transparency of Fiscal Activities (S9-24-20)
… (Board): Conducted an annual audit of the Village Chief Fiscal Officer’s (CFO) financial records and reports, Filed … (OSC), and Reported the results of the Village’s fiscal activities to the public in a transparent manner. Key … an annual audit, or cause to be audited, the CFO’s 2022-23 fiscal year financial records and reports, as required by New …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-great-neck-transparency-fiscal-activities-s9-24-20