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Longwood Central School District – Purchasing (2016M-16)
… total approximately $227 million. Key Finding The District has a Board-adopted purchasing policy which is reviewed …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/longwood-central-school-district-purchasing-2016m-16Opinion 91-6
… This opinion represents the views of the Office of the State Comptroller at the time it was … Administrator for Federal Procurement Policy). It is also our opinion that a local government may not provide, by local … by the State Legislature or by a pre-1953 local law, it is our opinion that a local government is preempted from …
https://www.osc.ny.gov/legal-opinions/opinion-91-6Accounts Payable Advisory No. 43
… New section to give detail on various items included in vendor records X.4.A Identifying Information New section … Invoicing Updated to reflect new way of vendors enrolling in eInvoicing XII.4.E Electronic Invoicing Process Updated to … reorder X.3 - Used to be X.3.B.2 X.3.A Valid Duplicate TIN in the Statewide Vendor File Updates to reorder X.3 - Used to …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/43-gfo-updates-supplier-prompt-payment-interest-and-moreTown of Marion – Misappropriation of Justice Court Cash Collections (2023M-149)
… to ensure that all collections were accurately accounted for and to promptly identify discrepancies. The Justices also …
https://www.osc.ny.gov/local-government/audits/town/2024/01/26/town-marion-misappropriation-justice-court-cash-collections-2023m-149VII.10.C Reducing a Cash Advance – VII. State Revenues and Appropriated Loan Receivables
… be required by OSC. Any State agency that is expected to discontinue operations must return the full amount of the … Prepare a check in the amount of the reduction payable to the Commissioner of Taxation and Finance. Create an AP … Vouchers of this Chapter for the amount of the reduction to the advance. The Special Use Vendor ID, fund, program, and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10c-reducing-cash-advanceTown of Carlisle – Fund Balance (2017M-106)
… audit was to evaluate the Town’s fund balance management for the period January 1, 2016 through February 7, 2017. Background The Town of Carlisle is located in Schoharie County and has a population of approximately … an elected five-member Town Board. Budgeted appropriations for the general and highway funds for 2017 totaled $827,305. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-carlisle-fund-balance-2017m-106Monitoring Town Asphalt Road Projects (2012MS-7)
… daily batch reports that identify the ingredients used in each specific batch of hot mix asphalt (HMA) loaded on … Our review of a total of 26 asphalt projects in the 10 towns did not identify any material price or …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2013/04/05/monitoring-town-asphalt-road-projects-2012ms-7Town of Keene – Records and Reports (2024M-27)
… balances did not agree with general ledger cash balances for 55 (41 percent) of the 133 bank reconciliations we …
https://www.osc.ny.gov/local-government/audits/town/2024/06/14/town-keene-records-and-reports-2024m-27Safety of Seized Dogs
… while not on the owner’s premises; or is licensed but not in the control of or on the property of its owner or … instances of premature disposition were not identified in the Department’s most recent inspection reports for the …
https://www.osc.ny.gov/state-agencies/audits/2018/04/16/safety-seized-dogsState Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … was properly trained or had necessary access to district records for the claims auditor to effectively perform the …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-school-district-auditsCaton Volunteer Fire Company, Inc. – Internal Controls Over Financial Activities (2013M-237)
… and reported and that Company moneys are safeguarded for the period January 1, 2012, through July 12, 2013. … The Caton Volunteer Fire Company, Inc. is located in the Town of Caton, in Steuben County. The Company’s … and five Directors. The Company’s revenue and expenditures for 2012 totaled approximately $6,100 and $9,500, …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/01/caton-volunteer-fire-company-inc-internal-controls-over-financialVillage of Mastic Beach – Treasurer’s Office and Credit Cards (2014M-150)
… supporting two of the six payments to an office supply store. The Deputy Treasurer could not explain these … Follow-up on overpayments made to the office supply store and seek reimbursement if applicable. … Village of …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-mastic-beach-treasurers-office-and-credit-cards-2014m-150Italian Heritage Month Reception
… prominent members of the Italian-American community. In addition to this year's honorees, we will be joined by … ago. He was the first to use the Florentine vernacular in a major literary work, rather than Latin, which was …
https://www.osc.ny.gov/events/italian-heritage-month-receptionState Comptroller DiNapoli Releases Municipal Audits
… Office of the State Comptroller for fiscal years 2015–2019 in compliance with General Municipal Law. District officials … spending, the state's 180,000 contracts, billions in state payments and public authority data. Visit the …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School District Audits
… district paid 11 professional service providers a total of $189,000 without using requests for proposals as required …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-school-district-auditsPolice Property Room Inventory (2014-MS-4)
… appropriate controls over property room inventory for the period January 1, 2012 through December 5, 2013. … of the 2,894 items tested lacked supporting documentation for disposal. The eight law enforcement agencies that use a … Recommendations Review and update policies and procedures for controlling property. Monitor activity in the property …
https://www.osc.ny.gov/local-government/audits/city/2015/02/17/police-property-room-inventory-2014-ms-4Earnings Limits – Enhanced Reporting
… federal law and periodically adjusted for inflation. Refer to the table below. Once a member reaches the Section … and earnings using the appropriate earnings code , but do not take member contributions from earnings above the … should continue to report earnings and days worked, but do not take member contributions from earnings above the …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/earnings-limitsTown of Nanticoke – Financial Condition Management (2017M-186)
… Purpose of Audit The purpose of our audit was to determine whether the Board effectively managed the Town’s financial condition …
https://www.osc.ny.gov/local-government/audits/town/2018/01/05/town-nanticoke-financial-condition-management-2017m-186Village of Nelliston – Department of Public Works Payroll (2015M-104)
… is located in the Town of Palatine, Montgomery County, and has a population of approximately 600. The Village is …
https://www.osc.ny.gov/local-government/audits/village/2015/08/21/village-nelliston-department-public-works-payroll-2015m-104Indian Lake Central School District – Medicaid Reimbursements (2021M-150)
… provided. Review all unclaimed services identified in this report and submit any eligible claims for …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/indian-lake-central-school-district-medicaid-reimbursements-2021m-150