Search
Town of Pitcairn – Claims Auditing (2024M-69)
… (Town) Town Board (Board) properly audited claims prior to payment. Key Findings The Board did not properly audit all claims prior to payment. Of 173 claims we reviewed totaling $620,325, 96 … documentation. This increased the risk that claims could have been paid for inappropriate purposes. 24 claims for …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-pitcairn-claims-auditing-2024m-69State Police Bulletin No. SP-243
… Purpose: The purpose of this bulletin is to notify agencies of a modification to Deduction Code 302. Affected Employees: Employees in … for Deduction Code 302 will be updated from .658 percent to 1.27 percent of the enrollee’s gross earnings. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-243-modification-deduction-code-302-pba-disability-insuranceEmerging Manager Program
… assistance of managers of managers or program partners, in separately managed accounts or commingled funds. Program partners assist in the timely deployment of capital, perform due diligence and recommend managers to participate in the program. Each year, the Fund also seeks to graduate …
https://www.osc.ny.gov/common-retirement-fund/emerging-managerOpinion 92-27
… that bear on the issues discussed in the opinion. LOCAL LAWS -- Payroll Deductions (for charitable … Assignment (to charitable organizations) PERSONAL PROPERTY LAW, §§45-a, 46(1)(2); GENERAL MUNICIPAL LAW, §93-b; … equal protection guarantees (NY Const, art 1, §11; Federal Constitution, 14th amendment; see Opn No. 82-231, …
https://www.osc.ny.gov/legal-opinions/opinion-92-27XII.9.D Refunds Owed to the State – XII. Expenditures
… the State using the Statewide Financial System (SFS) for a vendor in the New York State Vendor File. When a vendor … Business Unit’s appropriation must follow the process for sole custody bank accounts outlined in Chapter VII, Section 6 – …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9d-refunds-owed-stateOpinion 91-6
… of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views … Contracts Requiring Bidding (purchases from vendor holding federal General Services Administration contract) -- Purchase … federal preemption, state law is superseded by federal law when: (1) the federal law expressly so provides; (2) the …
https://www.osc.ny.gov/legal-opinions/opinion-91-6Opinion 93-5
… and secure regularity and uniformity of procedure are held to be directory, and not mandatory, unless … Sea Beach Improvement Co. v City of New York , 214 NY 1; Metcalf v City of New York , 49 Hun 607, 1 NYS 873; … for the levy of taxes (21 Opns St Comp, 1965, p 664). We stated that, where the public was properly notified of the …
https://www.osc.ny.gov/legal-opinions/opinion-93-5DiNapoli Statement on Greenville Arrest for Alleged Theft of Taxpayer Funded Resources
… the following statement regarding the arrest of Terry Williams for alleged theft of fuel from the Town of … by DiNapoli’s office and the New York State Police. "Mr. Williams allegedly abused his position by taking, for his own … my ongoing partnership with the New York State Police, Mr. Williams' alleged acts have been brought to light and he will …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-statement-greenville-arrest-alleged-theft-taxpayer-funded-resourcesIslip Union Free School District – Payroll (2017M-291)
… Purpose of Audit The purpose of our audit was to determine whether District officials paid employee salaries and wages accurately for the period July 1, 2016 through July 31, 2017. Background The …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/islip-union-free-school-district-payroll-2017m-291Warrensburg Central School District - Financial Condition Management (2017M-265)
… Determine whether District officials effectively managed the District’s financial condition. Key Findings District officials annually overestimated appropriations from 2014-15 through 2016-17 and it appears they did so again in 2017-18. Unrestricted …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/warrensburg-central-school-district-financial-condition-management-2017mCounty of Ulster – Property Tax Exemptions (2016M-333)
… Purpose of Audit The purpose of our audit was to assess the County’s procedures for handling property tax exemptions … Ulster County is composed of 20 towns, three villages and one city and has a population of approximately 182,000. …
https://www.osc.ny.gov/local-government/audits/county/2016/12/02/county-ulster-property-tax-exemptions-2016m-333Village of Lisle - Board Oversight (2018M-124)
… agreed with our recommendations and indicated they planned to take corrective action. … Village of Lisle Board Oversight …
https://www.osc.ny.gov/local-government/audits/village/2018/09/21/village-lisle-board-oversight-2018m-124Accounts Payable Advisory No. 48
… efficiencies for the State. Also, in the event of unclaimed funds, a standard name format increases the likelihood of …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/48-paying-single-payment-vendorCity of Poughkeepsie – Audit Follow-Up (2013M-30-F)
… was to assess the City’s progress, as of January 26, 2015, in implementing our recommendations in the audit report released in May 2013. Background The City of Poughkeepsie is located …
https://www.osc.ny.gov/local-government/audits/city/2015/05/01/city-poughkeepsie-audit-follow-2013m-30-fTeacher Days Worked Calculator
… Calculator to determine the total number of days worked in an academic year (9/1-6/30), particularly if the employee … then select Calculate . (Repeat this process for any break in service during the academic year.) To calculate the total … calculator to determine the total number of days worked in an academic year 91630 particularly if the employee worked …
https://www.osc.ny.gov/state-agencies/payroll/teacher-days-worked-calculatorRye Neck Union Free School District – Health Insurance Cost Savings (2022M-164)
… – pdf] Audit Objective Determine whether Rye Neck Union Free School District (District) could achieve cost-savings by …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/rye-neck-union-free-school-district-health-insurance-cost-savings-2022mTown of Kingsbury – Water Fees (2016M-400)
… Purpose of Audit The purpose of our audit was to review the Town’s process for billing and collecting water fees for the … 31, 2016. Background The Town of Kingsbury is located in Washington County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kingsbury-water-fees-2016m-400Village of Galway – Claims Processing (2014M-79)
… Galway is located in the Town of Galway in Saratoga County and has a population of approximately 200. It is governed by an elected Board of Trustees that comprises a Mayor and two Trustees. Reported expenditures for the fiscal year … totaled $61,068. Key Finding Village officials established and follow a good system of internal controls for the …
https://www.osc.ny.gov/local-government/audits/village/2014/06/13/village-galway-claims-processing-2014m-79West Seneca Fire District #3 - Capital Reserves (2019M-248)
… complete report - pdf] Audit Objective Determine whether the Board properly managed capital reserves. Key Findings The … funded reserves by $500,000 more than the amounts included in the annual budget over a five-year period. The District … Ensure budgets include the planned funding and use of reserves. Ensure reserve expenditures comply with legal …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/03/20/west-seneca-fire-district-3-capital-reserves-2019m-248Village of Red Hook - Clerk-Treasurer's Duties (2019M-101)
… Key Finding The Board engaged the services of a contractor to assist the Treasurer with her duties. However, the … both a Treasurer and a Clerk position as Village employees to ensure that the Treasurer’s financial duties are performed … of our findings and recommendation, but indicated they have initiated corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/village/2019/10/11/village-red-hook-clerk-treasurers-duties-2019m-101