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Opinion 2000-17
… of construction work, such as installation of various sizes and types of pipe, excavation, paving and remediation. … group. The Court noted that the city charter provisions at issue required the cost of each improvement to be fixed by … costs attributable to each project. Unlike the proposal at issue, however, the projects were separately described in the …
https://www.osc.ny.gov/legal-opinions/opinion-2000-17CUNY Bulletin No. CU-606
… yearly increments are to be paid in January and July for all eligible PSC represented employees. Effective Date(s) … review after the automatic payments have been processed. All reports will be sorted by agency code, then by employee … – Mass Increment Payment Report This report identifies all employees who received the automatic January 2018 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-606-january-2018-city-university-new-york-cuny-incrementsPayments for Fraudulent and Improper Claims Submitted by Davis Ethical Pharmacy (Follow-Up)
… in our initial audit report, Payments for Fraudulent and Improper Claims Submitted by Davis Ethical Pharmacy (2012-S-11). Background Our initial …
https://www.osc.ny.gov/state-agencies/audits/2016/02/18/payments-fraudulent-and-improper-claims-submitted-davis-ethical-pharmacy-followTown of Crown Point - Town Clerk/Tax Collector (2018M-263)
… report - pdf] Audit Objective Determine whether the Town Clerk/Tax Collector (Clerk) properly accounted for fees … taxes totaling $951,513 during the first seven weeks of 2017 (from January 2 through February 17) but made only …
https://www.osc.ny.gov/local-government/audits/town/2019/07/19/town-crown-point-town-clerktax-collector-2018m-263Broadalbin-Perth Central School District – Online Banking (2020M-144)
… complete report - pdf ] Audit Objective Determine whether the Broadalbin-Perth Central School District’s (District) … result, five of the six online banking users were allowed to access nonbusiness websites prohibited by the policy. Provide IT security awareness training to all online banking users. Sensitive information technology …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/01/broadalbin-perth-central-school-district-online-banking-2020m-144Hammond Central School District – Financial Management (2024M-70)
… funds. As a result, they levied more taxes than needed to fund operations and were not transparent with taxpayers. … 2022-23. This made it appear that the District needed to increase real property taxes and use appropriated fund balance to close projected budget gaps, when the District’s actual …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/hammond-central-school-district-financial-management-2024m-70State Comptroller DiNapoli Statement on Signing of New Legislative Package on Gun Control
… gotten worse and hurts too many families. From a grocery store in Buffalo to an elementary school in Uvalde, Texas, …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-statement-signing-new-legislative-package-gun-controlLockport City School District - Procurement (2021M-198)
… for a facial/object recognition software license, prior to adopting a standardization resolution. We also found the resolution’s language to be inaccurate and misleading. Officials could not … when awarding two contracts totaling $240,000 pursuant to the exception to GML Section 103[16] known as …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/13/lockport-city-school-district-procurement-2021m-198Town of Covington – Tax Collection Remittance (P1-24-24)
… were not provided to finance Town and County operations in a timely manner. The Tax Collector did not remit taxes to … totaling approximately $800,000 to the County Treasurer in April 2024, instead of paying three separate required payments totaling $706,991 in February, $53,702 in March and $36,747 in April. As of …
https://www.osc.ny.gov/local-government/audits/town/2025/01/03/town-covington-tax-collection-remittance-p1-24-24-0Town of Middlebury – Tax Collection Remittance (P1-24-25)
… the Town’s tax collection practices. Town officials agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/town/2025/01/10/town-middlebury-tax-collection-remittance-p1-24-25DiNapoli: Former Pulaski Assistant Village Clerk Charged in Theft of Fees
… in partnership with the Pulaski Police Department and Oswego County District Attorney Gregory S. Oakes after town … holding this public official responsible for her actions." Oswego County District Attorney Gregory S. Oakes stated, "I … 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/2018/08/dinapoli-former-pulaski-assistant-village-clerk-charged-theft-feesTown of Gardiner – Town Clerk/Tax Collector (2024M-78)
… report – pdf] Audit Objective Determine whether the Town of Gardiner (Town) Town Clerk/Tax Collector (Clerk) recorded, … tax collections to be deposited within 24 hours. Remit real property tax collections and clerk fees to the Town …
https://www.osc.ny.gov/local-government/audits/town/2024/10/11/town-gardiner-town-clerktax-collector-2024m-78Introduction – Improving the Effectiveness of Your Claims Auditing Process
… unauthorized, improper or fraudulent claims from being paid. In short, the audit of claims is a highly … findings in this area include: 1 Claims were paid prior to being audited and approved. Signed checks were printed before … of claims. Claims were approved for payment despite not being sufficiently supported. Not all individual claims were …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/introductionFreeport Union Free School District – Financial Management (2024M-49)
… to close projected budget gaps totaling $51.4 million for fiscal years 2019-20 through 2022-23. However, none of … million without demonstrating they were reasonably funded. For example: retirement contribution reserve has about $18.9 million, enough to pay annual expenses for almost 13 years. Recommendations The audit report …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/freeport-union-free-school-district-financial-management-2024m-492017 Financial Condition Report – 2017 Financial Condition Report
… York State’s short-term financial condition has improved in recent years, but concerns are on the horizon. As the … latest financial projections contain projected budget gaps in the next three fiscal years that average more than $5.9 … selected financial, economic, and demographic information in an easy-to-understand format. Read More Table of Contents …
https://www.osc.ny.gov/reports/finance/2017-fcrTown of Patterson - Recycling Center Cash Receipts (2019M-237)
… complete report - pdf] Audit Objective Determine whether Recycling Center (Center) cash collections were adequately …
https://www.osc.ny.gov/local-government/audits/town/2020/03/20/town-patterson-recycling-center-cash-receipts-2019m-237II.4.A Minimum Financial Reporting Requirements – II. New York State Financial Accounting
… Disbursements and Changes in Fund Balances – Budget vs. Actual Detail schedules of Tax Receipts and Other …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4a-minimum-financial-reporting-requirementsXV.6.B Negative Payroll Balances – XV. End of Year
… should also be proactive in addressing and correcting all negative balances as soon as possible. Note: An analysis …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv6b-negative-payroll-balancesSilver Creek Central School District – Financial Management (2022M-153)
… report – pdf] Audit Objective Determine whether the Silver Creek Central School District (District) Board of … raised in their response. … Determine whether the Silver Creek Central School District District Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/silver-creek-central-school-district-financial-management-2022m-153