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Essex County – Financial Condition and Internal Controls Over Payroll (2013M-177)
… of fund balance to finance operations. The County’s enterprise health fund and enterprise refuse and garbage fund were not self-sufficient … that interfund advances from the general fund to the enterprise funds were fully repaid by the close of the fiscal …
https://www.osc.ny.gov/local-government/audits/county/2013/11/15/essex-county-financial-condition-and-internal-controls-over-payroll-2013m-177Town of Gardiner – Selected Financial Activities (2013M-67)
… to the Library as settlement for the balance of the 2011 real property taxes, capital fund balance and the unexpended … organization (NFP) to purchase land for open space. However, the Town solicited donations totaling … of $50,000 to the NPF toward the NPF’s purchase of open space was done without a contract. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-gardiner-selected-financial-activities-2013m-67DiNapoli: State Tax Revenues Down $3 Billion Through July
… last year, according to the July cash report issued today by State Comptroller Thomas P. DiNapoli. “The shift of … tax receipts of $4 billion for the first four months were down $1.2 billion from a year earlier, a drop of 23.1 … All Funds spending through July totaled $53 billion, down $2.3 billion, or 4.2 percent, from the previous year, …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-state-tax-revenues-down-3-billion-through-julyComptroller DiNapoli Releases School District Audits
… $39,891,644. Auditors compared the balances for each reserve to its historical expenditures and planned use and found three of them (capital, retirement and employee benefits) to be reasonably funded. … past five fiscal years, auditors found the tax certiorari reserve balance of $6,211,404 was sufficient to cover at …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … at Open Book New York . Track municipal spending, the state's 180,000 contracts, billions in state payments and public authority data. Visit the Reading … New York State Comptroller Thomas P DiNapoli today announced the …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-2Selected Employee Travel Expenses
… and under the control of agency management, include car rentals, meals, lodging, transportation, fuel, and incidental …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/selected-employee-travel-expensesErie 1 Board of Cooperative Educational Services – Part-Time Temporary Employee Payroll (2022M-167)
… the Board after the employee began work. Properly monitor hours worked by PTEs . Two PTEs worked in excess of the … a timesheet or provided adequate documentation to support hours paid; six of the 26 PTEs reviewed did not maintain … PTEs complete and submit signed timesheets to support hours worked. BOCES officials agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/boces/2023/03/17/erie-1-board-cooperative-educational-services-part-time-temporary-employee-payrollNew Hartford Central School District – Payroll (2021M-149)
… accurately paid employees’ salary and wages. Key Findings Our audit found that District officials accurately paid $3.1 … the payroll clerk’s work. District officials agreed with our recommendations and have initiated, or indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/new-hartford-central-school-district-payroll-2021m-149Saratoga Springs City School District – Procurement (2023M-25)
… process when others use his signature. Except as specified in Appendix A, District officials generally agreed with our … action. Appendix B includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/15/saratoga-springs-city-school-district-procurement-2023m-25South Kortright Central School District – Claims Audit (2023M-69)
… we reviewed lacked necessary supporting documentation. In addition, we determined that: The Board did not comply … action. Appendix B includes our comment on an issue raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/06/south-kortright-central-school-district-claims-audit-2023m-69DiNapoli: State Pension Fund Reaches Agreements with Companies to Evaluate and Set Greenhouse Gas Emissions Reduction Targets
… major U.S. companies to evaluate and set targets to reduce their greenhouse gas emissions (GHG) and regularly report on their progress toward meeting their goals, New York State Comptroller Thomas P. DiNapoli, … major US companies to evaluate and set targets to reduce their greenhouse gas emissions GHG and regularly report on …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-state-pension-fund-reaches-agreements-companies-evaluate-and-set-greenhouse-gas-emissionsControls Over Tablet and Kiosk Usage by Incarcerated Individuals
… and other media; and the opportunity to communicate with family and friends using a fee-based secure messaging system …
https://www.osc.ny.gov/state-agencies/audits/2023/05/11/controls-over-tablet-and-kiosk-usage-incarcerated-individualsCUNY Bulletin No. CU-301
… 6220. OSC Automatic Processing After payroll processing is complete for Pay Period 7C, OSC will automatically apply … increment codes and eligibility criteria: Increment Code is 0007 and the employee’s salary rate is equal to one of the steps below the Job Rate on the salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-301-cuny-increment-payments-effective-july-1-2007East Ramapo Central School District – Transportation Audit Follow Up (2019M-107-F)
… report – pdf] | [read complete 2019 report – pdf] Purpose of Audit The purpose of our review was to assess the District’s progress, as of May/June 2022, in implementing our recommendations in the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/east-ramapo-central-school-district-transportation-audit-follow-2019m-107East Ramapo Central School District – Textbook Audit Follow Up (2019M-171-F)
… report – pdf] | [read complete 2020 report – pdf] Purpose of Audit The purpose of our review was to assess the District’s progress, as of May/June 2022, in implementing our recommendations in the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/east-ramapo-central-school-district-textbook-audit-follow-2019m-171-fOpinion 89-20
… located within the town. We are in receipt of your letter concerning the town's code of ethics. You state that copies … Concerning the towns code of ethics …
https://www.osc.ny.gov/legal-opinions/opinion-89-20Contract Advisory No. 16
… B,” is used to report the information. The annual reports for the most recently concluded State fiscal year (April 1st … is being entered, including the contract number. For consultant service agreements that were issued from an … email is the preferred method of receipt. Email addresses for OSC and DCS are listed below. Complete guidance on the …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/16-state-consultant-services-contractors-annual-employment-reports-due-may-15thState Comptroller DiNapoli Releases Municipal Audits
… , Village of Franklin and the Town of Hartwick . "In today's fiscal climate, budget transparency and … or ensure water rents and penalties were properly billed. In addition, the board did not provide proper oversight of … spending, the state's 145,000 contracts, billions in state payments and public authority data. Visit the …
https://www.osc.ny.gov/press/releases/2018/05/state-comptroller-dinapoli-releases-municipal-auditsCapital One Bank Accounts
… Purpose To determine the purpose of 15 unauthorized bank accounts established by the Metropolitan Transportation … To determine the purpose of 15 unauthorized bank accounts established by the Metropolitan Transportation …
https://www.osc.ny.gov/state-agencies/audits/2014/01/27/capital-one-bank-accountsOpinion 89-37
… conduct of business as a collateral loan broker within the meaning of article 5 of the General Business Law. The role of … conduct of business as a collateral loan broker within the meaning of article 5 of the General Business Law …
https://www.osc.ny.gov/legal-opinions/opinion-89-37