Search
Laurens Fire District – Financial Activities (2021M-43)
… adequate mitigating controls. The Board did not contract for an independent audit of its 2019 records, as required by law, or provide for an annual audit of the Treasurer’s records. As of June … reports in a timely manner. District officials agreed with our findings and indicated they will take corrective …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/02/laurens-fire-district-financial-activities-2021m-43Fly Creek Fire District – Non-Payroll Disbursements (2022M-115)
… report - pdf] Audit Objective Determine whether the Fly Creek Fire District’s (District) non-payroll … purposes, competitively procured and audited prior to payment. Key Findings While the District’s non-payroll … supported, for proper District purposes and audited prior to payment, the Board of Fire Commissioners (Board) did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/23/fly-creek-fire-district-non-payroll-disbursements-2022m-115Lyndon Fire District – Disbursements (2022M-132)
… [read complete report – pdf] Audit Objective Determine if the Lyndon Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight to ensure disbursements were authorized, supported and for appropriate District purposes. Key Findings Aside …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/lyndon-fire-district-disbursements-2022m-132Chenango Forks Central School District – Nonresident Tuition (2020M-69)
… did not adopt a clear and comprehensive nonresident admission/tuition policy. As a result, we could not determine … exceptions to the policy. Key Recommendation Clarify the “Admission of Non-Resident Students” policy (Policy) to …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/20/chenango-forks-central-school-district-nonresident-tuition-2020m-69Town of Homer – Conflict of Interest (2022M-148)
… Key Findings One Board member is the president and owner of a welding company which provided repair work to the … totaling $8,571, during our audit period. As president and owner of the welding company, the Board member had a …
https://www.osc.ny.gov/local-government/audits/town/2022/12/23/town-homer-conflict-interest-2022m-148South Otselic Fire District – Financial Activities (2022M-169)
… (Treasurer) properly filed required annual update documents (AUDs) for fiscal years 2019 through 2021 . As of …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/01/13/south-otselic-fire-district-financial-activities-2022m-169Poland Volunteer Fire Company, Inc. - Financial Activities (2019M-218)
… complete report - pdf] Audit Objective Determine whether Company officials ensured that financial activities were properly authorized, recorded and reported and that money was safeguarded. Key Findings The Board did not ensure … Determine whether Company officials ensured that financial activities were …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/02/14/poland-volunteer-fire-company-inc-financial-activities-2019mTompkins County Industrial Development Agency – Project Approval and Monitoring (2021M-143)
… information is accurate. The Board did not ensure payments in lieu of taxes (PILOTs) were billed and paid in accordance with PILOT agreements. As a result, a business …
https://www.osc.ny.gov/local-government/audits/county/2021/12/17/tompkins-county-industrial-development-agency-project-approval-and-monitoringTown of Mayfield - Town Clerk (2016M-29)
… of Audit The purpose of our audit was to review the Clerk’s financial operations for the period January 1, 2014 through … reconciliations or accountabilities to compare cash on hand with outstanding liabilities. The Board did not provide … an accountability analysis each month comparing cash on hand and in the bank with liabilities due to the Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-mayfield-town-clerk-2016m-29Buffalo United Charter School - Financial Management (2018M-197)
… (NHA), which is responsible for the general management and control of the School’s finances. The Board did not have control over School funds or how they are used. Key … terms of the management agreement with NHA to gain more control over the School’s finances. Continue to periodically …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/03/22/buffalo-united-charter-school-financial-management-2018m-197Town of Hounsfield - Claims Auditing (2019M-215)
… it for payment. Update the resolution authorizing advance payment of claims so that only claims allowed by law …
https://www.osc.ny.gov/local-government/audits/town/2020/01/24/town-hounsfield-claims-auditing-2019m-215Unified Court System Bulletin No. UCS-82
… Purpose To explain the change in payment procedures for Judges in order to pay their statutory salary in … and the Office of the State Comptroller, a new method for paying Judges was implemented in 2004. Beginning calendar … statutory salary, whichever is applicable. New Procedures for Paying LEG Employees: Normal Processing As a result of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-82-payment-procedures-judges-beginning-calendar-year-2005GASB Statement 87, Leases
… lessor’s option to terminate that you don’t expect them to exercise; and Periods covered by lessee’s or lessor’s option to extend the lease term that you do expect them to exercise. Note: If you’re reasonably certain the lessee or lessor will exercise a fiscal funding clause, use the date you expect …
https://www.osc.ny.gov/state-agencies/guidance/gasb-statement-87-leasesOpinion 90-11
… doctrine of federal pre-emption (U.S. Const., art. VI, cl 2; see, gen., 16 Am Jur 2d, Constitutional Law, §291, et seq. … St Comp, 1962, p 246; see also General Municipal Law, §92[1]). It is well-established under New York law, however, that … before the performance of the work (29 USCS §207[o][2]). In the absence of either type of agreement to provide …
https://www.osc.ny.gov/legal-opinions/opinion-90-11Division of Housing and Community Renewal Bulletin No. DH-108.1
… of this bulletin is to inform the Division of Housing and Community Renewal of OSC’s automatic processing of the April 2020 DC 37 Retroactive 2% Salary Increase and provide instructions for payments not processed … Services Unit (RRSU) – BU67 in the Division of Housing and Community Renewal who meet the eligibility criteria are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-1081-april-2020-district-council-37-dc-37-retroactive-2DiNapoli: State's Fiscal Outlook Declines
… volatility, and increases in recurring spending, according to a report by State Comptroller Thomas P. DiNapoli. “The … Legislature prudently increased New York’s reserve funds, but that cannot replace fiscal discipline or be relied upon to plug recurring budget gaps. While there is no quick fix, a proactive approach by state …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-states-fiscal-outlook-declinesState Agencies Bulletin No. 1925
… agencies of the automatic processing of Retroactive April 2020 M/C LLS payments and provide instructions for payments … of the Budget Bulletin D-1142 provide for payment of the 2020-2021 Longevity Payments effective April 2020 as a one-time, lump sum payment in the amount of $1,500, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1925-april-2020-managementconfidential-mc-retroactive-longevity-lump-sum-llsState Agencies Bulletin No. 1926
… Purpose The purpose of this bulletin is to inform agencies of the automatic processing of Retroactive … M/C LLS payments and provide instructions for payments not automatically processed. Affected Employees Employees … should be submitted as soon as possible following approval but prior to, or as part of, processing for Administration …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1926-april-2021-managementconfidential-mc-retroactive-longevity-lump-sum-llsStreet and Sidewalk Cleanliness (Follow-Up)
… recommendations included in our initial audit report, Street and Sidewalk Cleanliness (Report 2019-N-1 ). About the … and assessed the methodology used by Operations to rate street and sidewalk cleanliness. The audit, which covered the … weaknesses in methodology used by Operations to rate street and sidewalk cleanliness. Key Findings DSNY did not …
https://www.osc.ny.gov/state-agencies/audits/2022/10/25/street-and-sidewalk-cleanliness-followMedicaid Program – Improper Medicaid Payments for Terminated Drugs
… or paid for, CMS requires state Medicaid programs to reject these claims on the basis of the drug’s termination … recovery where feasible. Formally instruct MCOs to reject the payment of claims for terminated drugs. Monitor …
https://www.osc.ny.gov/state-agencies/audits/2020/09/17/medicaid-program-improper-medicaid-payments-terminated-drugs