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Village of Quogue – Justice Court (2015M-18)
… were performed incorrectly, and the Justice did not perform monthly accountability analyses. Key …
https://www.osc.ny.gov/local-government/audits/village/2015/05/08/village-quogue-justice-court-2015m-18State Authority Contracts on Open Book NY
… categories of State authority contracts is displayed on Open Book NY. Approved Eligible Contracts Filed Exempt … eligible State authority contracts are displayed on Open Book New York. By comparison, the Comptroller is … the Act, fewer State authority contracts are reported on Open Book New York in comparison to State agency …
https://www.osc.ny.gov/public-authorities/state-authority-contracts-open-book-nyTown of Lyonsdale – Financial Condition, Board Oversight and Controls Over Fuel Inventory (2013M-163)
… to substantiate they are proper Town expenses. The Board did not audit the books and records of the Supervisor, Town …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyonsdale-financial-condition-board-oversight-and-controls-over-fuel-inventoryVillage of Endicott -- Budget Review (B17-4-7)
… Local Finance Law Section 10.10 requires municipalities and school districts that have been authorized to issue … the local government is authorized to issue obligations and for each subsequent fiscal year during which the deficit … Key Findings Based on our review, the significant revenue and expenditure projections in the tentative budget for the …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-endicott-budget-review-b17-4-7Opinion 89-56
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … reports such a charge, a cash payment equal to one-half of the amount billed. You inquire whether this proposed … Whether this proposed incentive payment constitutes a gift of town funds in violation of Article VIII 1 of the State …
https://www.osc.ny.gov/legal-opinions/opinion-89-56South Huntington Union Free School District – Financial Condition (2016M-132)
… to other post-employment benefits (OPEB) each year but did not use these funds to make related payments. Based on …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/south-huntington-union-free-school-district-financial-condition-2016m-132East Hampton Housing Authority – Board Oversight (2017M-33)
… Purpose of Audit The purpose of our audit was to assess the Board's oversight of the Authority's financial operations for the period …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/03/24/east-hampton-housing-authority-board-oversight-2017m-33High Falls Water District – Water Fees (2015M-153)
… quarter that unpaid balances were relevied. The District did not reconcile the amount of water purchased from New York …
https://www.osc.ny.gov/local-government/audits/district/2015/11/13/high-falls-water-district-water-fees-2015m-153State Comptroller DiNapoli Releases School Audits
… to be for proper school purposes. However, the board did not ensure that the policies and procedures in the …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-school-audits-0XI.2.O Contracts with Not-for-Profit Organizations – XI. Procurement and Contract Management
… state without certifying compliance with "all applicable registration and filing requirements”. When submitting … (OSC) for approval, State agencies must provide charities registration information for the applicable charitable … submit one of the following: The organization's charities registration number and written documentation from OAG that …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2o-contracts-not-profit-organizationsState Agencies Bulletin No. 1951
State Agencies Bulletin No 1951
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1951-2021-csea-and-pef-over40-comp-time-ii-cash-outState Agencies Bulletin No. 1867
… paycheck stub or direct deposit advice. D40 Over 40 Cash Out DH4 Over 40 Hourly Cash Out 40C Over 40 Cash Out CSEA Questions Questions regarding this bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1867-2020-csea-and-pef-over40-comp-time-ii-cash-outState Agencies Bulletin No. 1953
… Purpose The purpose of this bulletin is to reconcile employee SSNs and names in … the continued partnership and collaborative efforts of agency Personnel/Payroll Officers and the Office of the State Comptroller (OSC). Affected Employees Employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1953-verification-employees-social-security-number-ssn-and-name-be-reportedState Comptroller DiNapoli Releases School Audits
… did not properly account for leave accruals for 22 of the 49 employees’ accrual records tested. The district may … timekeeping records did not match, reflecting a difference of 15 days; and two employees received a total of 81 more days of leave than their collective bargaining …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-school-auditsState Agencies Bulletin No. 2028
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic … If the agency determines the full or partial value of the April 2022 M/C Performance Advance should be … DOB as explained in Budget Bulletin D-1144. If the full value is withheld, the agency must submit a Data Chg on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2028-april-2022-managementconfidential-mc-performance-advancesRiverhead Charter School – Debit Cards (2017M-254)
… of our audit was to examine the School’s controls over debit card use for the period July 1, 2015 through February … The Board did not establish a comprehensive policy for debit cards to help ensure all charges were adequately … supported and for business-related purposes. None of the debit card purchases included purchase requisitions or …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/07/27/riverhead-charter-school-debit-cards-2017m-254Hillside Public Library of New Hyde Park – Claims Processing (2017M-175)
… year totaled $3.1 million. Key Findings The entire Board did not audit claims; instead, the Director reviewed and … Trustee who audited all claims. The Director did not approve 13 claims totaling $27,143, and quotes or …
https://www.osc.ny.gov/local-government/audits/library/2017/12/08/hillside-public-library-new-hyde-park-claims-processing-2017m-175Village of Ravena – Departmental Collections and Leave Accruals (2017M-56)
Village of Ravena Departmental Collections and Leave Accruals 2017M56
https://www.osc.ny.gov/local-government/audits/village/2017/09/29/village-ravena-departmental-collections-and-leave-accruals-2017m-56Sidney Fire Department and Related Fire Companies – Financial Activities (2014M-213)
… $144,000 during the audit period. Key Findings The Board did not implement internal controls to ensure that cash … were properly accounted for. The Companies’ Trustees did not use bank statements while performing required annual …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/31/sidney-fire-department-and-related-fire-companies-financialHolland Central School District – Financial Management (2015M-58)
… Purpose of Audit The purpose of our audit was to review the District’s financial … Holland Central School District is located in the Towns of Holland, Colden, Wales, Sardinia, Concord and Aurora in Erie County and the Towns of Java and Sheldon in Wyoming County. The District is …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/holland-central-school-district-financial-management-2015m-58