Search
Plattsburgh Public Library – Circulation Desk Cash Receipts (2015M-8)
… 2013 through October 31, 2014. Background The Plattsburgh Public Library is located in the City of Plattsburgh in … Plattsburgh Public Library Circulation Desk Cash Receipts 2015M8 …
https://www.osc.ny.gov/local-government/audits/library/2015/04/03/plattsburgh-public-library-circulation-desk-cash-receipts-2015m-8Cohoes Public Library – Governance and Operations (2015M-259)
… Public Library is a municipal public library located in the City of Cohoes in Albany County. The Library, which serves approximately … The Board has not governed and operated the Library in accordance with its charter, its bylaws and the City code. …
https://www.osc.ny.gov/local-government/audits/library/2016/04/01/cohoes-public-library-governance-and-operations-2015m-259Red Flags – Improving the Effectiveness of Your Claims Auditing Process
… Claims with certain characteristics may have a higher risk of error or fraud. Officials should use common … sense and reasonable skepticism when any claim appears to be out of the ordinary. Even when all required … New vendors, especially if payment goes to a post office (PO) box Items purchased that are not clearly identified Goods …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/red-flagsState Comptroller DiNapoli Releases School District Audits
… public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and commonly requested …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-audits-1Nanticoke Volunteer Fire Department – Misappropriation of Funds (2015M-3)
… Lisle in Broome County. The Department, which was governed by a four-member Board of Directors, contracted with the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/03/25/nanticoke-volunteer-fire-department-misappropriation-fundsVillage of Middleburgh – Fiscal Operations (2013M-10)
Village of Middleburgh Fiscal Operations 2013M10
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-middleburgh-fiscal-operations-2013m-10Village of Arcade – Internal Controls Over Purchasing (2013M-37)
… of our audit was to evaluate the internal controls over purchasing for the period June 1, 2010, through January 14, … to ensure that the correct prices were obtained when purchasing goods through New York State Office of General … General Municipal Law by requiring competitive bids when purchasing goods and commodities that exceed $20,000 annually. …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-arcade-internal-controls-over-purchasing-2013m-37Institute of Technology at Utica/Rome – Selected Employee Travel Expenses
… ending March 31, 2011. One of these employees worked at the State University of New York Institute of Technology … of Interest State University of New York College at Cobleskill – Selected Employee Travel Expenses (2012-S-143) State University of New York College at Oneonta – Selected Employee Travel Expenses (2012-S-145) …
https://www.osc.ny.gov/state-agencies/audits/2013/02/28/institute-technology-uticarome-selected-employee-travel-expensesDisability Retirement – Divorce and Your Benefits
… retirement plans provide for several different types of disability retirement benefits. However, NYSLRS does not … property in a matrimonial action. Whether a member’s disability retirement benefit is subject to equitable … benefit. If the DRO does not specifically address a disability retirement, then the ex-spouse’s equitable …
https://www.osc.ny.gov/retirement/members/divorce/disability-retirementRed Creek Protective Fire Company, Inc. – Controls Over Financial Activities (2014M-271)
… Purpose of Audit The purpose of our audit was to evaluate whether the Company’s internal … Company is a volunteer organization located in the Village of Red Creek, Wayne County. The Company provides fire …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/09/red-creek-protective-fire-company-inc-controls-over-financialCrittenden Volunteer Fire Department, Inc. – Internal Controls Over Financial Operations (2015M-190)
… the financial activities and documentation for the daily lottery account. Key Recommendations Verify that … and adopt policies and procedures regarding the daily lottery activities and ensure that only the Board-approved … Treasurer manages the financial activities of the daily lottery account, retaining all ticket stubs sold and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/crittenden-volunteer-fire-department-inc-internal-controlsOpinion 97-17
… or unpaid, including members of any administrative board, commission or other agency thereof ... "(General Municipal … of any agency, department, division, council, board, commission, or bureau of a political subdivision ... " … by State officers and employees and that the State Ethics Commission is expressly authorized to render advisory …
https://www.osc.ny.gov/legal-opinions/opinion-97-17Opinion 95-6
… (fines and penalties imposed by town justice with respect to violations of traffic control signals and speed limits in … for violations of traffic control signals) -- Remission to State Comptroller (fines and penalties imposed and collected by a town justice with respect to violations of a suburban town's speed limits and traffic …
https://www.osc.ny.gov/legal-opinions/opinion-95-6Opinion 89-26
… OF INTEREST -- Financial Disclosure (applicability to fire districts) GENERAL MUNICIPAL LAW, §811: A fire district is authorized to promulgate a form of annual statement of financial … disclosure for its officers and employees, but if it fails to do so there is no requirement that the officers or …
https://www.osc.ny.gov/legal-opinions/opinion-89-26Opinion 92-14
… discussed in the opinion. COUNTY TREASURER -- Powers and Duties (when mechanics' lien deposit may be refunded … deposit refunded without a court order) CIVIL PRACTICE LAW AND RULES, §§2607, 8010(1); LIEN LAW, §§19, 20: The chief … the case of a discharge pursuant to subdivision (2), the situation is less clear. There are no statutes or regulations …
https://www.osc.ny.gov/legal-opinions/opinion-92-14Accounts Payable Advisory No. 54
… (AP) Mass Upload Tool, and lease vouchers created in the Real Estate Management (REM) Module. Agencies should contact …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/54-voucher-mass-approvalCUNY Bulletin No. CU-514
… Purpose To notify CUNY agencies of an automatic Dues and Agency Shop … Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. … To notify CUNY agencies of an automatic Dues and Agency Shop …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-514-international-brotherhood-teamsters-local-237-dues-andPeekskill City School District – Financial Condition (2015M-191)
… our audit was to review the District’s financial condition for the period July 1, 2013 through June 30, 2015. Background … approximately 3,600 students. General fund expenditures for the 2014-15 fiscal year totaled approximately $80 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/25/peekskill-city-school-district-financial-condition-2015m-191State Comptroller DiNapoli Statement on Former Mahopac Fire Official Guilty Plea
… with U.S. Attorney Preet Bharara, the New York State Police, the IRS and FBI brought Mr. Klein to justice … ordered to repay the $5.7 million and is going to federal prison for his crimes." …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-statement-former-mahopac-fire-official-guilty-pleaDiNapoli Announces $1.2 Billion in New Commitments to State Pension Fund's Emerging Manager Program
… Advisors for a new small capitalization equity investment platform. The Fund is one of a few public pension funds in …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-announces-12-billion-new-commitments-state-pension-funds-emerging-manager-program