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Opinion 2002-3
… This opinion represents the views of the Office of the State Comptroller at the time it was … thereto, "within the limitations of section one hundred ninety-eight". There is, however, nothing in section …
https://www.osc.ny.gov/legal-opinions/opinion-2002-3City of Mount Vernon – Building Department Fees and Fines (2014M-65)
… of Audit The purpose of our audit was to examine the City’s procedures for collecting and enforcing building … January 1, 2012 through September 26, 2013. Background The City of Mount Vernon is located in Westchester County, has a …
https://www.osc.ny.gov/local-government/audits/city/2014/07/03/city-mount-vernon-building-department-fees-and-fines-2014m-65Valley Stream 24 Union Free School District – New Hire Paperwork (2022M-189)
… [read complete report – pdf] Purpose of Audit The purpose of our audit was to determine whether District … was adequately completed, processed and filed. Background The District serves the Town of Hempstead in Nassau County. … affairs . Results of Review We examined files for all 37 new employees hired during the 2021-22 school year, …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/17/valley-stream-24-union-free-school-district-new-hire-paperwork-2022m-189SUNY Bulletin No. SU-313
… 2021. OSC Actions OSC will update the base annual salary for the calculation of dues (Deduction Codes 222 UUP Member … 26P or 260 UUP Member 21P) as follows: The deduction for employees with a base annual salary of $32,437 or less is .9% of the adjusted biweekly gross. The deduction for employees with a base salary of $32,438 or more is 1% of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-313-united-university-professions-uup-dues-increaseIntroduction – Information Technology Contingency Planning
… of an unplanned IT disruption involving the corruption or loss of data or other computer resources from human error, …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/introductionPoughkeepsie City School District - Extra-Classroom Activities and Information Technology Assets (2019M-15)
… complete report - pdf] Audit Objective Determine whether the Board provided adequate oversight of extra-classroom … valued at $11,397 were not included on the inventory list and could not be located. Key Recommendations Maintain documentation for all ECA receipts. Ensure that the central treasurer reports …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/poughkeepsie-city-school-district-extra-classroom-activities-andLakeland Central School District - Reserves Management (2019M-113)
… complete report - pdf] Audit Objective Determine whether the Board properly managed reserves. Key Findings The Board did not adopt written policies establishing the … Official submits the report of reserves in compliance with all requirements of the Board’s policy. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/19/lakeland-central-school-district-reserves-management-2019m-113Maple Avenue Volunteer Fire Company #4 – Cash Disbursements (2016M-118)
… Background The Maple Avenue Volunteer Fire Company #4 is a volunteer organization that serves the Greenfield Fire … for portions of the Towns of Greenfield and Wilton in Saratoga County. The Company is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/06/03/maple-avenue-volunteer-fire-company-4-cash-disbursements-2016m-118Unified Court System Bulletin No. UCS-122
… of a new voluntary insurance deduction code. Background The New York State Court Clerks Association has requested a … using the new Deduction Code 534 . The vendor will submit all transactions for enrollments, cancellations and/or … Unum at 1-800-421-0344 or access their website at www.unum.com . Questions regarding this bulletin may be directed to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-122-new-deduction-code-534-first-unum-insuranceRegistration and Enforcement of Automotive Services, Sales, and Salvage Facilities
… cases. Key Recommendations Take steps to improve the identification of potentially unregistered facilities and …
https://www.osc.ny.gov/state-agencies/audits/2017/08/15/registration-and-enforcement-automotive-services-sales-and-salvage-facilitiesSelected Aspects of Subway Station Safety
… is responsible for providing public transportation in New York City, carrying an average of 5.65 million … Operations (Division) whose stated mission is to “Provide a clean, orderly and well-maintained, customer-oriented … Office of Station Signage immediately. This can be done in one of three ways: station signage web portal, email, or …
https://www.osc.ny.gov/state-agencies/audits/2017/06/15/selected-aspects-subway-station-safetyLocation Service Providers
… is that the rightful owners should claim their abandoned funds without charge, strongly encourages everyone to contact the Office of Unclaimed Funds directly to determine if we are holding funds … withhold the fee from the refund. Researching the List of Unclaimed Funds Go to the Search for Lost Money page to …
https://www.osc.ny.gov/unclaimed-funds/resources/location-service-providersComptroller DiNapoli Releases School District Audits
… due to appropriations being overestimated by an average of $5.1 million (4.7 percent) per year. Over the last four … reported unassigned fund balance equal to 4 percent of the ensuing year’s appropriations. However, when unused … challenge. As a result, unrestricted fund balance as of June 30, 2019 totaled less than 1 percent of the next …
https://www.osc.ny.gov/press/releases/2020/05/comptroller-dinapoli-releases-school-district-auditsWyandanch Union Free School District - Professional Services, Administrative Expenses and Fuel Inventory (2018M-24)
… agreed with our recommendations and indicated they are in the process of taking corrective action. … Wyandanch Union …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/wyandanch-union-free-school-district-professional-services-administrativeVillage of Endicott – Disbursements (2021M-124)
… Bank reconciliations were not performed correctly or in a timely manner. Claims were not properly audited. Of the $23.1 million in non-payroll disbursements made during the audit period, we …
https://www.osc.ny.gov/local-government/audits/village/2021/11/24/village-endicott-disbursements-2021m-124Town of Gaines – Town Clerk/Tax Collector (2021M-172)
… financial duties. The Clerk did not: Deposit collections in a timely manner. Perform bank reconciliations. The Board also … all money is properly accounted for. Except as specified in Appendix A, Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2022/03/18/town-gaines-town-clerktax-collector-2021m-172Village of Farmingdale - Procurement, Claims Audit and Check Signing (2018M-100)
Village of Farmingdale Procurement Claims Audit and Check Signing 2018M100
https://www.osc.ny.gov/local-government/audits/village/2017/10/26/village-farmingdale-procurement-claims-audit-and-check-signing-2018m-100CUNY Bulletin No. CU-221
… narrative description change. Affected Employees Employees in Bargaining Unit T5 Effective Date(s) Paychecks dated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-221-international-union-painters-allied-trades-union-local-1969Tioga Central School District – Financial Condition (2015M-168)
… for the Towns of Tioga, Nichols, Barton and Candor in Tioga County. The District, which operates three schools …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/23/tioga-central-school-district-financial-condition-2015m-168Churchill School and Center – Compliance With the Reimbursable Cost Manual
… should work together to ensure that only eligible costs are included on Churchill's CFRs. Other Related …
https://www.osc.ny.gov/state-agencies/audits/2014/05/27/churchill-school-and-center-compliance-reimbursable-cost-manual