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East Moriches Union Free School District -- Budget Review (B17-7-4)
… The East Moriches Union Free School District is located in Suffolk County. Pursuant to Chapter 354 of the Laws of … Local Finance Law Section 10.10 requires municipalities and school districts that have been authorized to issue … to submit to the State Comptroller each year, starting with the fiscal year during which the local government is …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/05/east-moriches-union-free-school-district-budget-review-b17-7-4Opinion 2004-9
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … for municipal hospitals and nutrition programs pursuant to agreements under Public Health Law) GENERAL MUNICIPAL LAW … state or local government funding may be made pursuant to joint agreements under Public Health Law §2803-a under the …
https://www.osc.ny.gov/legal-opinions/opinion-2004-9IV.4.B Department Operations – Non-Personal Service – IV. Accounting Codes - Uses and Descriptions
… 55040 Appraisal Appraisal services related to real estate, insurance, employee benefit plans, etc. Architect 55041 … financial consequences of risk (e.g. retirement systems, insurance plans, etc.). 55092 Administrative Fee Payment for … of the Civil Service Law, and the administration of health insurance programs. 58005 Design & Construction Inter-agency …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4b-department-operations-non-personal-serviceOpinion 95-7
… "governing body" of district); (authority to enter into a municipal cooperation agreement) MUNICIPAL COOPERATION -- Procedures (authority of district …
https://www.osc.ny.gov/legal-opinions/opinion-95-7Cattaraugus County – Sexual Harassment Prevention Training (S9-23-06)
… Determine whether County of Cattaraugus (County) employees and elected officials completed annual sexual harassment … and elected officials. County officials generally agreed with our recommendation and have indicated they planned to … B includes our comment on an issue that was raised in the County’s response letter. … audit statewide …
https://www.osc.ny.gov/local-government/audits/county/2023/09/29/cattaraugus-county-sexual-harassment-prevention-training-s9-23-06Volunteer Firemen’s Benevolent Association of North Tonawanda – Foreign Fire Insurance Tax Moneys (2014M-208)
… purpose of our audit was to evaluate the Association’s use and reporting of foreign fire insurance tax moneys for the … Benevolent Association of North Tonawanda is located in the City of North Tonawanda and was established in 1903 by … that the membership benefits are provided in accordance with the special act and, if necessary, request that the …
https://www.osc.ny.gov/local-government/audits/city/2014/10/31/volunteer-firemens-benevolent-association-north-tonawanda-foreign-fire-insurance-taxRequired Documentation
… asking for additional documentation. Below is a list of acceptable forms of proof. Proof for Individuals Proof of … of Guardianship Letters of Conservatorship Trust Agreement Power of Attorney Legal Representative Affidavit from the Power of …
https://www.osc.ny.gov/unclaimed-funds/claimants/required-documentationState Comptroller DiNapoli Releases Municipal Audits
… payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 2243
… OSC updates the Payroll Check Notification Report, posted on the PayServ bulletin board, on Wednesday each week. The report displays three months of … Report is available to agency payroll staff via a link on the PayServ Bulletin Board. The first tab of the report, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2243-new-payroll-check-notification-reportState Agencies Bulletin No. 2243.1
… OSC updates the Payroll Check Notification Report, posted on the PayServ bulletin board, on Tuesday and Thursday each week. The report displays three … Report is available to agency payroll staff via a link on the PayServ Bulletin Board. The first tab of the report, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/22431-new-payroll-check-notification-reportCity of Amsterdam – Treasurer’s Office Collections (2022M-203)
… managed the Treasurer’s office cash collection process and ensured accounts receivable were reconciled. Key Findings … Large unreconciled accounts receivable variances remained in the accounting records throughout our scope period . As … in a timely manner. City officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/city/2023/06/23/city-amsterdam-treasurers-office-collections-2022m-203County of Oswego Industrial Development Agency – Revolving Loan Programs (2014M-356)
… County Legislature. As of May 31, 2014 the Agency had 113 loans outstanding, totaling approximately $11.7 million. Key Findings It is OSC’s view that the Agency’s revolving loans, financed with its own funds, are not authorized by … Key Recommendations Discontinue the practice of making loans from the Agency’s funds. Monitor companies’ job …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/county-oswego-industrial-development-agency-revolving-loanMcLean Fire Department - Financial Operations (2018M-40)
… to ensure that amounts collected are properly recorded and deposited. The membership did not approve all … and bank reconciliations. Department officials disagreed with certain aspects of our recommendations in our report, but indicated they planned to implement some …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/05/25/mclean-fire-department-financial-operations-2018m-40Schuylerville Central School District – Medicaid Reimbursements (2021M-131)
… Medicaid services provided. Claims were not submitted and reimbursed for 382 eligible Medicaid services provided. … (providers) did not document all service encounters in the Medicaid billing system (system). Key Recommendations … encounters in the system. District officials agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/schuylerville-central-school-district-medicaid-reimbursements-2021m-131Rye Neck Union Free School District – Information Technology (2016M-280)
… The Rye Neck Union Free School District is located in the Town of Mamaroneck in Westchester County. The District, which operates four schools with approximately 1,550 students, is governed by an elected … Key Findings The District does not have adequate policies and procedures for personal, private and sensitive …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/rye-neck-union-free-school-district-information-technology-2016m-280Millbrook Central School District – Claims Processing (2015M-48)
… The Millbrook Central School District is located in the Towns of Washington, Union Vale, Clinton, LaGrange, Stanford and Pleasant Valley in Dutchess County. The District, which operates four schools with approximately 1,100 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/12/millbrook-central-school-district-claims-processing-2015m-48Hauppauge Union Free School District – Overtime (2016M-70)
… costs. A security guard worked 33.5 overtime hours for video room coverage, which may have been able to be … whether work shifts can be rearranged to incorporate video room coverage into a regular workday. … Hauppauge Union …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/hauppauge-union-free-school-district-overtime-2016m-70Village of Lynbrook – Sexual Harassment Prevention Training (S9-23-14)
… Determine whether Village of Lynbrook (Village) employees and elected officials completed annual sexual harassment … and elected officials. Village officials generally agreed with our recommendation and indicated they planned to … B includes our comment on an issue that was raised in the Village’s response letter. … audit village statewide …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/08/village-lynbrook-sexual-harassment-prevention-training-s9-23-14Village of Lake Placid – Sexual Harassment Prevention Training (S9-23-15)
… whether Village of Lake Placid (Village) employees and elected officials completed annual sexual harassment … and elected officials. Village officials generally agreed with our recommendation. Appendix B includes our comment on an issue that was raised in the Village’s response letter. … audit statewide village …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/15/village-lake-placid-sexual-harassment-prevention-training-s9-23-15Village of Goshen – Financial Condition (2014M-75)
… 18, 2013. Background The Village of Goshen is located in Orange County and has a population of approximately 5,400. The Village is governed by a Village Board which is responsible, along with the Mayor and department heads, for the effectiveness …
https://www.osc.ny.gov/local-government/audits/village/2014/09/26/village-goshen-financial-condition-2014m-75