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Summit Fire District – Internal Controls Over Financial Operations (2013M-264)
… and code of ethics, as required by statute. Ensure that all disbursements made follow the established review and … the Treasurer complete monthly bank reconciliations for all District bank accounts. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/summit-fire-district-internal-controls-over-financial-operations-2013m-264Stanley Fire District – Internal Controls Over Financial Operations (2013M-259)
… manage the District’s financial affairs. The District has no internal controls over credit cards. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/stanley-fire-district-internal-controls-over-financial-operations-2013m-259Grahamsville Fire District – Internal Controls Over Financial Operations (2013M-117)
… general fund budget totaled $166,000 for the 2013 fiscal year. Key Findings The Board has not properly developed annual budgets. As of the fiscal year ended 2012, the unexpended surplus fund balance was about 47 percent of the total ensuing year’s expenditures and the reserve balance was over …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/09/grahamsville-fire-district-internal-controls-over-financial-operationsColdspring Fire District – Internal Controls Over Financial Operations (2013M-229)
… District controls are adequate to ensure that financial activity is properly recorded and reported and that District … District controls are adequate to ensure that financial activity is properly recorded and reported and that Di …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/coldspring-fire-district-internal-controls-over-financial-operations-2013mClaryville Fire District – Internal Controls Over Financial Operations (2013M-167)
… Purpose of Audit The purpose of our audit was to determine whether District controls are adequate to ensure that financial activity is properly recorded and … moneys are safeguarded for the period January 1, 2012, to May 3, 2013. Background The Claryville Fire District is a …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/claryville-fire-district-internal-controls-over-financial-operations-2013mCarthage-Wilna Fire District – Internal Controls Over Financial Operations (2013M-191)
… Purpose of Audit The purpose of our audit was to determine if District controls were … located in Jefferson County, is a district corporation of the State, distinct and separate from the Town of Wilna. … The purpose of our audit was to determine if District controls were …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/16/carthage-wilna-fire-district-internal-controls-over-financial-operationsUnited HealthCare – Empire Plan Drug Rebate Revenue
… To determine if United HealthCare (United) remitted all drug rebate revenue to the Department of Civil Service … with United to administer the Empire Plan’s prescription drug program from January 1, 2008 through December 31, 2013. … contract, United is required to negotiate agreements with drug manufacturers for rebates, discounts, and other …
https://www.osc.ny.gov/state-agencies/audits/2016/11/01/united-healthcare-empire-plan-drug-rebate-revenueReal Property Dispositions
… Purpose To determine whether the Port Authority of New York and New Jersey: evaluated properties … from the sales of real property. Background The Port Authority of New York and New Jersey (Port Authority) was established in 1921 with a wide-ranging … To determine whether the Port Authority of New York and New Jersey evaluated properties …
https://www.osc.ny.gov/state-agencies/audits/2017/07/28/real-property-dispositionsSUNY System Administration Office – Selected Employee Travel Expenses
… employees complied with rules and regulations and is free from fraud, waste, and abuse. The audit covers the … employees complied with rules and regulations and is free from fraud waste and abuse The …
https://www.osc.ny.gov/state-agencies/audits/2013/07/31/suny-system-administration-office-selected-employee-travel-expensesDiNapoli: Fiscal Stress Remains Low Among Villages
… System has identified 10 villages and two cities in New York in some level of fiscal stress in 2017. The system evaluated all non-calendar year local … System has identified 10 villages and two cities in New York in some level of fiscal stress in 2017 …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-fiscal-stress-remains-low-among-villagesOpinion 94-22
… LAW, §§980-j, 980-l: Charges imposed on behalf of a town business improvement district are under custody and … or extension of a business improvement district is based on a district plan prepared in accordance with … Municipal Law, §980-a, including, among other things: a map of the district; a description of the boundaries of the …
https://www.osc.ny.gov/legal-opinions/opinion-94-22Opinion 88-32
… informing the public of the name, office, address, office phone number, and office hours of the town clerk. You have … an advertisement in a local newspaper stating the name, phone number, address and office hours of the town clerk. … stating the clerk's name, office address, office hours and phone number (see Town Law, §30, describing powers and duties …
https://www.osc.ny.gov/legal-opinions/opinion-88-32Controls Over Cash Advance Accounts
… is transferred from the State Treasury to a local bank account for use by the agency. OCFS was authorized to have … to operate a small business, are commingled with advance account funds prior to transfer to the State Treasury. In … maintains the check register, and reconciles the bank account. As a result of increased credit card usage, the …
https://www.osc.ny.gov/state-agencies/audits/2014/04/15/controls-over-cash-advance-accountsOperational Advisory No. 35
… Voucher Overview Chapter VII, Section 10.B - Establishing and Increasing a Cash Advance Chapter VII, Section 10.C - …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/35-personal-service-salary-advancesBaldwin Public Library – Payroll (2013M-335)
… for the 2011-12 fiscal year were $3.8 million and $3.9 million for 2012-13. Key Finding The Library’s … Business Manager ensured that individuals reported and paid on the payrolls were bona fide employees and, as such, were paid at their approved salaries and wages, …
https://www.osc.ny.gov/local-government/audits/library/2014/01/31/baldwin-public-library-payroll-2013m-335Delhi Joint Fire District – Cash Receipts and Disbursements (2020M-142)
… (Board) ensured receipts were deposited, recorded and reported and disbursements were proper and supported. Key Findings The Board ensured the $746,000 in … Board ensured receipts were deposited recorded and reported and disbursements were proper and supported …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/delhi-joint-fire-district-cash-receipts-and-disbursements-2020m-142State Comptroller Thomas P. DiNapoli Statement on Attorney General's Report on Governor
… leadership. The women who came forward are courageous, and they have been heard. As I stated months ago, the …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-thomas-p-dinapoli-statement-attorney-generals-report-governorMenands Union Free School District – Information Technology (2021M-78)
… confidentially to officials. Key Recommendations Revise IT vendor contracts to define roles and responsibilities. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/12/menands-union-free-school-district-information-technology-2021m-78Boquet Valley Central School District – Procurement (2021M-132)
… requirements. Procure goods and services not subject to the competitive bidding requirements in compliance with … agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/boquet-valley-central-school-district-procurement-2021m-132State Agencies Bulletin No. 2050
… employees to update withholdings, access paystubs and W2s, opt out of paper pay stubs and W2s, and review personal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2050-multifactor-authentication-new-york-state-payroll-online