Search
Claryville Fire District – Internal Controls Over Financial Operations (2013M-167)
… and reported and that Company moneys are safeguarded for the period January 1, 2012, to May 3, 2013. Background The Claryville Fire District is a district corporation of the State, distinct and separate … had not reconciled the cash and bank balances. The Board does not perform, or contract for, an annual audit of the …
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 … to ensure that financial activity is properly recorded and reported and that District moneys are safeguarded for the … to audit for certain vendors that supply trash pickup, health insurance, office supplies, auto parts, payroll …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/16/carthage-wilna-fire-district-internal-controls-over-financial-operationsDiNapoli: 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 … continue to encourage local officials to be mindful about how practices today might impact budgetary solvency in the … with a calendar-year fiscal year, which includes all counties, towns, 10 villages, and the majority of cities. …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-fiscal-stress-remains-low-among-villagesDiNapoli: New York State Gets 91 Cents for Every Dollar Sent to Washington
… Comptroller Thomas P. DiNapoli. New York ranked 46th in the nation in its balance of payments between the amount it … Patrick Moynihan that looked at the federal budget’s impact on New York. “The Empire State pays more to … taxes than other states, but we also have significant costs, and the continuing imbalance raises questions about …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-new-york-state-gets-91-cents-every-dollar-sent-washingtonReal Property Dispositions
… Purpose To determine whether the Port Authority of New York and New Jersey: evaluated … New Jersey (Port Authority) was established in 1921 with a wide-ranging mission that includes the administration and … of the bi-state region’s people, businesses and visitors by providing the highest-quality and most-efficient …
https://www.osc.ny.gov/state-agencies/audits/2017/07/28/real-property-dispositionsState Agencies Bulletin No. 2050
… Purpose The purpose of this bulletin is to inform agencies and employees that OSC … to update withholdings, access paystubs and W2s, opt out of paper pay stubs and W2s, and review personal information … OSC Actions OSC will, in concert with the NYS Office of Information Technology Services (ITS), provide and support …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2050-multifactor-authentication-new-york-state-payroll-onlineUnited HealthCare – Empire Plan Drug Rebate Revenue
… remitted all drug rebate revenue to the Department of Civil Service (Department) as required by the contract … discounts, and other considerations and pass 100 percent of the value of the agreements on to the prescription drug program. For …
https://www.osc.ny.gov/state-agencies/audits/2016/11/01/united-healthcare-empire-plan-drug-rebate-revenueOpinion 92-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … long as the particular training program provides the type of conditioning necessary for the firefighters to efficiently …
https://www.osc.ny.gov/legal-opinions/opinion-92-4Opinion 2000-9
… August 4, 2000 James E. Downey, Esq., Attorney at Law County of Chenango Industrial Development Agency … Whether an …
https://www.osc.ny.gov/legal-opinions/opinion-2000-9SUNY System Administration Office – Selected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees complied … expenses, which are discretionary and under the control of agency management, include car rentals, meals, lodging, … such as airline baggage and travel agency fees. As part of a statewide audit initiative to determine whether the use …
https://www.osc.ny.gov/state-agencies/audits/2013/07/31/suny-system-administration-office-selected-employee-travel-expensesOperational Advisory No. 35
… Financial System (SFS). Advance payment to an employee for personal services is not intended to supersede normal … refer to Payroll Bulletin No. 2205, Updated Guidance for Issuing Salary Advances . Reference: Payroll Bulletin: No. 2205, Updated Guidance for Issuing Salary Advances Guide to Financial Operations …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/35-personal-service-salary-advancesState Agencies Bulletin No. 864
… To provide agencies with instructions for the review of employees with Earned Income Credit (EIC) for the current … … To provide agencies with instructions for the review of employees with Earned Income Credit EIC for the current …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/864-advance-earned-income-credit-paymentBaldwin Public Library – Payroll (2013M-335)
… Read complete report - [pdf] Purpose of Audit The purpose of our audit was to determine if the Library had effective … The Baldwin Public Library is located in the Town of Hempstead in Nassau County. The Library is governed by a …
https://www.osc.ny.gov/local-government/audits/library/2014/01/31/baldwin-public-library-payroll-2013m-335State Comptroller Thomas P. DiNapoli Statement on Attorney General's Report on Governor
… behavior in the Executive Chamber at the highest level of state leadership. The women who came forward are … behavior in the Executive Chamber at the highest level of state leadership …
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)
… if the Menands Union Free School District (District) Board of Education (Board) and District officials adequately … usage; we found questionable internet use on three of six users’ computers examined. Provide IT security … if the Menands Union Free School District District Board of Education Board and District officials adequately …
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)
… procured goods and services in accordance with the Board of Education’s (Board) policies and applicable statutory … did not procure: One purchase contract totaling $26,859, of 10 purchase contracts totaling $697,282, that exceeded the … Seven contracts (47 percent) totaling $71,692, of 15 purchase or public works contracts totaling $127,746, …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/boquet-valley-central-school-district-procurement-2021m-132Delhi Joint Fire District – Cash Receipts and Disbursements (2020M-142)
… and supported. Key Findings The Board ensured the $746,000 in cash receipts were deposited, recorded and reported and … Board did not properly audit claims and: A cash receipts log is not maintained and the Treasurer’s records are not … someone other than the Treasurer to maintain a receipt log to verify that money collected has been deposited. …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/delhi-joint-fire-district-cash-receipts-and-disbursements-2020m-142Opinion 94-22
Whether the charges imposed on behalf of a business improvement district may be turned over to and be controlled and directly expended by the district management association
https://www.osc.ny.gov/legal-opinions/opinion-94-22State Agencies Bulletin No. 1011
… agencies of the new procedure to obtain a prior year Form W-2 replacement. The procedures for issuing current year … removed from the secure payroll officer part of the OSC website . Questions Questions regarding this bulletin may be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1011-new-procedures-replacing-2007-2008-prior-year-form-w-2s-wage-and-taxOpinion 88-32
… This opinion represents the views of the Office of the State Comptroller at the time it was … Duties (authority to publish names, office addresses and phone numbers of town officials) TOWN LAW, §§30, 116(13): A … the public of the name, office, address, office phone number, and office hours of the town clerk. You have asked …
https://www.osc.ny.gov/legal-opinions/opinion-88-32