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Town of Chemung – Conflict of Interest (2022M-176)
… Town of Chemung (Town) officials had prohibited interests in Town contracts. Key Findings Two Board members are the … to the Town, totaling $5,931, during our audit period. In accordance with New York State General Municipal Law … the Board members were deemed to have an interest in each of the contracts. As no statutory exceptions applied …
https://www.osc.ny.gov/local-government/audits/town/2022/12/16/town-chemung-conflict-interest-2022m-176XIX.2.A Project IDs and Description – XIX. Project Costing (PCIP)
… Project ID Project ID in SFS is an internal identifier to capture costs related to a project. Project IDs are selected on transactions and … implementation of PCIP. Auto-numbering allows the agency to move toward the use of the description, the agency project …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix2a-project-ids-and-descriptionXIV.2 Obligation, Accounting and Budget Dates – XIV. Special Procedures
… covered by the reporting document and will correspond with the end date and time of the travel event. For …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv2-obligation-accounting-and-budget-datesOverview – Membership and Enrollment
… About NYSLRS The New York State and Local Retirement System (NYSLRS) is one of the … benefit . New members will lock in the benefits of Tier 6. Other advantages of membership include: Death …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/overviewGenesee Community College - Procurement, Cash Disbursements and College President's Compensation (2019M-81)
… Determine whether: Goods and services were procured in a manner consistent with the procurement policy. Cash … with his employment contract. Key Findings Officials could not demonstrate that they complied with competitive bidding … contract. Key Recommendations Require the purchasing agent to monitor compliance with the procurement policy and …
https://www.osc.ny.gov/local-government/audits/community-college/2019/10/04/genesee-community-college-procurement-cash-disbursements-and-collegeVillage of Red Hook - Procurement and Claims Auditing (2019M-100)
… whether Village officials procured goods and services in compliance with the procurement policy. Determine whether … Appendix B includes our comments on issues raised in the Village’s response letter. … Determine whether Village officials procured goods and services in compliance with the procurement policy …
https://www.osc.ny.gov/local-government/audits/village/2019/10/11/village-red-hook-procurement-and-claims-auditing-2019m-100VIII.1.E Operating and Appropriated Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… Appropriated transfers move monies originally deposited in one fund to another fund. Operating transfers are … are always completed using a General Ledger Journal Entry in SFS; cannot be bulkloaded and instead MUST be completed in … 10050 and Fund 22901 would be submitted as: Fund Account Amount Fund Affiliate 22118 60810 +300.00 10050 10050 36310 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1e-operating-and-appropriated-transfersState Agencies Bulletin No. 332
… Purpose To inform agencies that they now have access to other query tables in QRY1 Affected Employees Agency users …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/332-query-access-additional-tablesOpinion 88-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … to foster parent trainees) SOCIAL SERVICES LAW, §371; STATE CONSTITUTION, ART VIII, §1: A county may determine that … are incidental to a lawful municipal purpose (1979 Opns State Comp No. 79-902, p 212, refreshments for the general …
https://www.osc.ny.gov/legal-opinions/opinion-88-4Piseco Common School District – Authorized Investments (2023M-172)
… a result, District investments were at an increased risk of loss. District officials did not adhere to the District’s … account that is not statutorily authorized. The Board of Education (Board) readopted its investment policy … investments were in compliance with the policy’s list of eligible investments. The Board did not develop …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/piseco-common-school-district-authorized-investments-2023m-172Opinion 88-75
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Legal Services … in the lawsuit by another firm but that the principal lawyer representing the city has recently left that firm and … costly, as well as time consuming, to the city for a new lawyer from the prior firm to become expert in the case. You …
https://www.osc.ny.gov/legal-opinions/opinion-88-75Town of Greenville – Tax Collector (2020M-81)
… report - pdf ] Audit Objective Determine whether the Tax Collector properly recorded, deposited and remitted money … determine whether she deposited money in a timely manner. Property tax collections totaling $5.4 million and penalties …
https://www.osc.ny.gov/local-government/audits/town/2020/10/23/town-greenville-tax-collector-2020m-81XVI.3.E The Reporting Entity – XVI. Financial Reporting
… significant related party transactions with the State. Guide to Financial Operations REV. 12/27/2024 … New York …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3e-reporting-entityXII.8.G Payment Methods – XII. Expenditures
… This section advises agencies on payment methods available in the Statewide Financial System (SFS). There are four available payment methods in the SFS: check, two-day Automated Clearing House … ACH payments are the primary vendor payment methods in the SFS. Check payments are physical, printed checks that …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8g-payment-methodsTown of Hurley – Transfer Station Collections (2024M-132)
… As a result, an increased risk exists for collections not to be properly accounted for and even lost, stolen or … and invoiced by the hauling company, which equates to the Town of Hurley (Town) collecting approximately $51,800 less in fees than it should have for the collected waste. Over a more than two-year …
https://www.osc.ny.gov/local-government/audits/town/2025/04/11/town-hurley-transfer-station-collections-2024m-132DiNapoli: New York Sending More Tax Dollars to Federal Government Than it Gets Back
… New York State received 84 cents for every dollar it sent in …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-new-york-sending-more-tax-dollars-federal-government-it-gets-backDiNapoli: Audit Cites East Clinton Fire District For Improper Gifts
… bank account,” said DiNapoli. “It’s disappointing that my office continues to uncover lax oversight and misuse of …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-audit-cites-east-clinton-fire-district-improper-giftsMedicaid Program – Claims Processing Activity April 1, 2021 Through September 30, 2021
… 2016. About the Program The Department administers the State’s Medicaid program. The Department’s eMedNY computer … prior to, but billed during, the coronavirus disease 2019 state of emergency that would have been denied had certain …
https://www.osc.ny.gov/state-agencies/audits/2022/08/19/medicaid-program-claims-processing-activity-april-1-2021-through-september-30-2021Coeymans Hollow Fire District – Board Oversight (2021M-211)
… addressing what periodic financial reports the Company had to provide the District. Annual Update Documents (AUD) were … language in the Company’s agreement requiring the Company to provide appropriate periodic financial reports to the District. Ensure the Treasurer files AUDs in a timely …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/06/24/coeymans-hollow-fire-district-board-oversight-2021m-211XII.8 Overview – XII. Expenditures
… SECTION OVERVIEW AND POLICIES Business Units create vouchers in the Accounts Payable module in the Statewide Financial … pay vendors that provided goods or services to New York State, or (b) refund New York State vendors or citizens. A …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii-overview