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Village of Herkimer – Clerk-Treasurer's Records and Reports (2024M-136)
… receipts and disbursements. Perform bank reconciliations in an accurate or timely manner, allowing discrepancies … 29, 2024, cash balances did not agree with bank balances for 27 of the 37 bank reconciliations we prepared, and total … comply with New York State General Municipal Law Section 30 by filing required Annual Financial Reports (AFRs) with …
https://www.osc.ny.gov/local-government/audits/village/2025/03/14/village-herkimer-clerk-treasurers-records-and-reports-2024m-136Opinion 2006-11
… board member has an interest in town purchases from an auto parts store solely because the board member is an … or performance of any portion of town orders from the auto parts store, he or she is paid a salary by the store and … a prohibited interest if the town makes purchases from an auto parts store that employs the board member as its …
https://www.osc.ny.gov/legal-opinions/opinion-2006-11DiNapoli: Vendor Boosted Fuel Costs During Superstorm Sandy Recovery
… state agencies should keep watch over the public’s money and, in this case, DMNA should now recover any …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-vendor-boosted-fuel-costs-during-superstorm-sandy-recoveryDiNapoli: Pleasant Valley Woman Arrested Stealing Funds From New York State and Local Retirement System
… Yorkers can report allegations of fraud involving taxpayer money by calling the toll-free Fraud Hotline at …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-pleasant-valley-woman-arrested-stealing-funds-new-york-state-and-local-retirement-systemAbout an Employer’s Role – What Every Employer Should Know
… NYSLRS that we take pride in. Without your cooperation and assistance, we would not be able to provide members with … about your employees throughout their employment. One of the most important responsibilities you have as a … employment. Employers send us data on the salaries paid and days worked for NYSLRS members. The accurate and timely …
https://www.osc.ny.gov/retirement/employers/partnership/about-employers-roleOverpayments to Cabrini Medical Center (Follow-Up)
… were processed in accordance with Medicaid requirements, and resulted in correct payments to the providers. The audit … incorrectly altered information on Cabrini's claims and resubmitted the incorrect claims to Medicaid. In these instances, the original claim was correct and should not have been adjusted and resubmitted. Auditors …
https://www.osc.ny.gov/state-agencies/audits/2013/11/07/overpayments-cabrini-medical-center-followContract Advisory No. 23
… Signature Forms ( AC 1782-S ) Guidance : As referenced in the Guide to Financial Operations (GFO) , Chapter XI, … AC 1782-S to OSC’s BOC. The agency head or designee must sign the bottom of the authorization form. When more than one page is required, the agency head or designee must sign each page. An agency can remove an authorized signatory …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/23-authorized-signature-form-ac-1782-sState Comptroller DiNapoli Releases School District Audits
… would be added to the reserves during the fiscal year. Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-auditsDiNapoli: Local Sales Tax Collections Grew by Over 14% in February Compared to Last Year
… reported sales by vendors. The next quarterly numbers (for January to March) will be available in April. Table …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-local-sales-tax-collections-grew-over-14-february-compared-last-yearChautauqua County – Financial Condition (2023M-111)
… budgets, routinely monitored financial operations and took appropriate actions to maintain the North Chautauqua … District Board (Board), County Legislature (Legislature) and other County officials did not adopt realistic budgets, … $5.2 million from the general fund for District operations and did not repay the general fund, as required, because the …
https://www.osc.ny.gov/local-government/audits/county/2023/12/22/chautauqua-county-financial-condition-2023m-111Hammond Central School District – Financial Management (2024M-70)
… School District (District) Board of Education (Board) and District officials properly managed fund balance and reserve funds. Key Findings The Board and District … for the capital reserve fund by $900,000. Accumulated excessive balances totaling about $600,000 in three …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/hammond-central-school-district-financial-management-2024m-70Cooperstown Central School District – Financial Management (2024M-65)
… budgetary entries and could have used reserve funds to pay for related expenditures, but instead paid these expenditures …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cooperstown-central-school-district-financial-management-2024m-65State Government Accountability - Special Reports
… 2014 Annual Report, December 2014 Effective Oversight of the Tuition Assistance Program: Schools Can Avoid … Reimbursement Rates for Medical/Surgical Services in the New York State Health Insurance Program, April 2020 Preventing Inappropriate and Excessive Costs in the New York State Health Insurance Program, May 2018 Noise …
https://www.osc.ny.gov/state-agencies/audits/state-government-accountability-special-reportsVillage of Hoosick Falls – Transparency of Fiscal Activities (S9-24-16)
… – pdf] Audit Objective Determine whether the Village of Hoosick Falls (Village) Board of Trustees (Board): … and filed with OSC, as required by New York State General Municipal Law (GML) Section 30. The last filed AFR was for … accounting records and water, sewer and refuse collection services receivable accounts were not properly maintained and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-hoosick-falls-transparency-fiscal-activities-s9-24-16Village of Cedarhurst – Transparency of Fiscal Activities (S9-24-19)
… – pdf] Audit Objective Determine whether the Village of Cedarhurst (Village) Board of Trustees (Board): Conducted an annual audit of the … Office of the State Comptroller (OSC), and Reported the results of the Village’s fiscal activities to the public in a …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-cedarhurst-transparency-fiscal-activities-s9-24-19Compliance With School Safety Planning Requirements (Follow-Up)
… included in our initial audit report, Compliance With School Safety Planning Requirements (Report 2018-N-2 ). … provide additional guidance. For example, DOE’s District Safety Team must develop a comprehensive … 907,000 students at approximately 1,600 elementary, middle, and high schools (excluding charter schools). The …
https://www.osc.ny.gov/state-agencies/audits/2024/01/11/compliance-school-safety-planning-requirements-followOpinion 92-30
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … Law, §803 and should not participate in the discussion or vote on the contract. A county code of ethics may not … 18 defines "contract" to include "any claim, account or demand against or agreement with a municipality, express …
https://www.osc.ny.gov/legal-opinions/opinion-92-30Opinion 88-13
… This opinion represents the views of the Office of the State Comptroller at the time it was … of such contract and (2) the duties of such employment do not directly involve the procurement, preparation or … being an officer and stockholder of the corporation. We do not have sufficient facts to determine whether the …
https://www.osc.ny.gov/legal-opinions/opinion-88-13Opinion 88-75
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … to make such determination. Finally, we note that recent court cases have required municipal officials to disqualify … applicable (see General Municipal Law, §806). July 1, 1988 John M. Hart, Esq., City Attorney City of Olean … Whether …
https://www.osc.ny.gov/legal-opinions/opinion-88-75Monitoring of Prevailing Wage Compliance on Construction Contracts (Follow-Up)
… construction projects, they did not routinely inspect the sites to ensure that prevailing wage rates were posted, as …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/monitoring-prevailing-wage-compliance-construction-contracts-follow