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Comptroller DiNapoli Releases Municipal Audits
… visit http://www.openbooknewyork.com/ . The easy-to-use website was created by Comptroller DiNapoli to promote …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-municipal-audits-0Conclusion – Improving the Effectiveness of Your Claims Auditing Process
… identify claims that have violated or bypassed purchasing and other important internal controls. When a thorough and deliberate audit of claims is conducted, a message is sent to all officers and employees that this oversight function is being exercised in a diligent and thorough …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/conclusionBeacon City School District – Claims Auditing (2016M-20)
… The purpose of our audit was to examine the claims audit function for the period July 1, 2014 through September 30, … of Education. Budgeted appropriations for the 2014-15 and 2015-16 fiscal years were $64.6 million and $66.3 million, respectively. Key Findings The Board did …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/beacon-city-school-district-claims-auditing-2016m-20State Comptroller DiNapoli Releases Municipal Audits
… In addition, the superintendent did not obtain quotes for $27,000 in tool and auto part purchases. The board also did … remaining sales tax revenue to its town-wide funds. As a result, $277,744 was improperly allocated to the town-wide …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-municipal-audits-1Opinion 92-31
… to that described in former section 89(71) (1979 Opns St Comp No. 79-383, unreported; 1978 Opns St Comp No. 78-559, unreported; see also Municipal Home Rule … be contained in the newsletter (see, e.g., 1990 Opns St Comp No. 90-52, p 119; 1988 Opns St Comp No. 88-32, p 60; …
https://www.osc.ny.gov/legal-opinions/opinion-92-31Village of Spencer – Financial Condition (2013M-119)
… The Village of Spencer is located in Tioga County and has approximately 800 residents. The Village is governed … We found errors in almost every aspect of the accounting function from the accounting records to the financial reports and in the reports to the IRS. The Clerk-Treasurer submitted …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-spencer-financial-condition-2013m-119Real Property Tax Cap: Overview of the Role of the Office of the State Comptroller
… budgets are passed. The State Comptroller determines the form and manner of this report. Prescribes Requirements for … Determines Costs and Savings When Local Governments Transfer Services When a local government transfers a service … State Comptroller determines the costs and savings of the transfer for the next fiscal year. Local governments then …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-overview-role-office-state-comptrollerOpinion 2006-10
Whether revenues derived from the rental of town real property located in the area of the town are to be credited to the general fund
https://www.osc.ny.gov/legal-opinions/opinion-2006-10Comptroller DiNapoli Releases School Audits
… processing function that ensure claims are audited in a timely manner and are properly supported. However, the … million of appropriated fund balance during this period. As a result, the unexpended surplus funds exceeded the statutory …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-school-auditsOpinion 91-14
… not be subject to referendum. You ask whether, pursuant to section 119-o of Article 5-G of the General Municipal Law, a … Senate Int. 1122, Pr. 1123, enacted as L 1960, ch 102). Although the establishment of a refuse and garbage …
https://www.osc.ny.gov/legal-opinions/opinion-91-14XI.12.A Toll-Free Services – XI. Procurement and Contract Management
… are generally able to obtain better rates by using the CTS contract when compared to the rates obtained through a single contract procurement or discretionary purchase. Regardless of … procuring toll-free services, an agency should review the terms and conditions of the CTS contract to determine if this …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12a-toll-free-servicesSouthold Union Free School District – Claims Processing (2013M-183)
… established adequate controls over the claims processing function that ensure claims are audited in a timely manner and are properly supported. The claims auditor generally conducts a thorough and deliberate audit of each claim before the Board …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/23/southold-union-free-school-district-claims-processing-2013m-183Hampton Bays Union Free School District – Claims Processing (2013M-333)
… established adequate controls over the claims processing function that ensure claims are audited in a timely manner and are properly supported. Even though the claims auditor … formally approve all purchases prior to ordering goods and services. We selected and reviewed 25 claims, totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/27/hampton-bays-union-free-school-district-claims-processing-2013m-333XII.6.L Replenishing an Advance Account – XII. Expenditures
… how to process vouchers to replenish a Business Unit’s advance account. Process and Transaction Preparation: Create … voucher using the Special Use Vendor ID assigned to the Advance Account. This Vendor ID starts with “041.” To find … Business Units should refer to Chapter VII, Section 10.D – Cash Advance Payment Types for information regarding …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6l-replenishing-advance-accountArea #2 – IT Security Training and Awareness – Information Technology Governance
… workforce is essential to securing electronic data and IT systems. Local governments and schools cannot protect … that the people who use and manage IT understand IT security policies and procedures and their roles and … harm or financial losses. They may have been fooled via social engineering scams 8 into providing their passwords, …
https://www.osc.ny.gov/local-government/publications/it-governance/area-2-it-security-training-and-awarenessDivision of Housing and Community Renewal: Physical and Financial Conditions at Selected Mitchell-Lama Developments in New York City
… their affordability. As part of the State’s commitment to increase and preserve the number of affordable housing …
https://www.osc.ny.gov/state-agencies/audits/2023/06/15/division-housing-and-community-renewal-physical-and-financial-conditions-selected-mitchellOpinion 98-3
… a prohibited conflict of interest. However, the supervisor and comptroller would have a prohibited interest in contracts … the town comptroller and for the town comptroller's audit function in connection with claims, accounts or receipts of … we believe it would be appropriate for the audit function to be performed by the deputy comptroller ( cf . …
https://www.osc.ny.gov/legal-opinions/opinion-98-3Opinion 88-41
… This opinion represents the views of the Office of the State Comptroller at the time it was … to a local law (1983 Opns St Comp No. 83-167, p 210, copy enclosed; Town Law, §§130[5], 138). Expenses for such a … 64(6) of the Town Law provides that a town board may "...award contracts for any of the purposes authorized by …
https://www.osc.ny.gov/legal-opinions/opinion-88-41Mental Health Education, Supports, and Services in Schools
… New York City Department of Education (DOE) is providing mental health instruction to students as required by law. In … Furthermore, according to the CDC, among the New York State high school student population in 2017 (approximately …
https://www.osc.ny.gov/state-agencies/audits/2022/08/18/mental-health-education-supports-and-services-schoolsOpinion 96-7
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Powers and Duties … COOPERATION -- Fire Protection (cooperation agreement for recruitment of volunteer firefighters) -- Municipal Funds … or contract basis . . ." (emphasis supplied). Thus, in order for fire districts to enter into a municipal …
https://www.osc.ny.gov/legal-opinions/opinion-96-7