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Finger Lakes Community College - Credit Card and Travel Expenditures (2019M-184)
… (GSA) per diem rates. A credit card company was allowed to directly withdraw 18 payments totaling approximately $4 million from the College’s bank account prior to audit. A travel agent who is not an employee uses their College credit card to automatically charge fees. Key Recommendations Revise the …
https://www.osc.ny.gov/local-government/audits/community-college/2020/01/10/finger-lakes-community-college-credit-card-and-travel-expendituresAccounts Payable Advisory No. 68
… Subject: GFO Section XII.10.D Updates Reference: Guide to Financial Operations (GFO), Chapter XII, Section 10.D – … contract is a multi-award contract that requires agencies to solicit bids from the contract vendors to ensure the agency receives the best value for moving …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/68-monitoring-moving-servicesTown of East Hampton - Budget Review (B20-7-10)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … of East Hampton, located in Suffolk County, is authorized to issue debt not to exceed $30 million to liquidate the accumulated deficit in …
https://www.osc.ny.gov/local-government/audits/town/2020/11/09/town-east-hampton-budget-review-b20-7-10Chenango Valley Central School District -- Budget Review (B17-4-5)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the District’s … Chapter 260 of the Laws of 2008 authorizes the District to issue debt totaling $3.5 million to liquidate the accumulated deficit in the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/chenango-valley-central-school-district-budget-review-b17-4-5State Agencies Bulletin No. 1898
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April … payment in the amount of $1,250 or $2,500. A side letter to the agreement dated October 19, 2016 states that employees … eligible for an LLS payment in April 2019 shall continue to receive LLS payment in each succeeding April, at the same …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1898-april-2021-public-employees-federation-pef-longevity-lump-sum-llsState Agencies Bulletin No. 2008
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April … in separate paychecks in the check dates listed below. Due to the issues surrounding COVID-19, OSC will process this … 001-037) and NS positions (Grade 600), which are equated to a grade (Grade 001-037), are eligible for the April 2022 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2008-april-2022-public-employees-federation-pef-longevity-lump-sum-llsAudits of Local Governments: The Audit Process
… including audits of local government entities authorized to issue debt to finance deficits or recent legislation requiring periodic … information before the major audit effort begins to develop a more complete understanding of the organization …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-audit-processAllegany County Industrial Development Agency – Internal Controls Over Selected Financial Activities (2012M-244)
… Purpose of Audit The purpose of our audit was to examine the ACIDA’s internal controls over employee … process for certain projects from January 1, 2008, to August 31, 2012. Background The overall goal of IDAs is to advance the job opportunities, health, general prosperity, …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/05/31/allegany-county-industrial-development-agency-internalDutchess County – County Bridge Maintenance (S9-13-5)
… Purpose of Audit The purpose of our audit was to determine whether counties are properly maintaining their bridges to ensure the safety of those who travel on them for the period January 1, 2007, to December 31, 2011. Background The County covers 796 square …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/dutchess-county-county-bridge-maintenance-s9-13-5City of Olean – Budget Review (B1-16-2)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … in Cattaraugus County, issued debt totaling $4,300,000 to liquidate the accumulated deficit in the City’s general, … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/city/2016/03/14/city-olean-budget-review-b1-16-2State Comptroller Thomas P. DiNapoli Statement on State Budget Negotiations
… are discussing many important issues as they work to finalize the state budget, but they need to find common ground and resolve them soon. In these … from the pandemic’s impacts, and bolsters reserves to ensure the sustainability of services. The final budget …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-thomas-p-dinapoli-statement-state-budget-negotiationsUnited Cerebral Palsy Association of the Rochester Area, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by United Cerebral … education services. UCP Rochester provides these services to children with disabilities who are between the ages of … Rochester provided preschool special education services to about 90 children from 16 school districts located in …
https://www.osc.ny.gov/state-agencies/audits/2015/12/03/united-cerebral-palsy-association-rochester-area-inc-compliance-reimbursable-cost-manualVillage of Monticello – Board Oversight (2013M-226)
… Purpose of Audit The purpose of our audit was to assess the oversight provided by the Board for the period … which totaled approximately $19 million, as required, to ensure that moneys were not used for non-village purposes. … ensure that Village officials maintained accurate and up-to-date accounting records and, therefore, did not receive …
https://www.osc.ny.gov/local-government/audits/village/2014/02/14/village-monticello-board-oversight-2013m-226City of Troy – Budget Review (B19-5-8)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … City of Troy, located in Rensselaer County, is authorized to issue debt not to exceed $24,706,000 to liquidate cumulative deficits in the …
https://www.osc.ny.gov/local-government/audits/city/2019/11/07/city-troy-budget-review-b19-5-8DiNapoli: Former Tax Collector Accused of Pocketing $88,000 for Car Loans, Amazon Purchases, Food and Other Expenses
… Kevin P. Bruen. “This former tax collector took money from taxpayers for her own personal gain and benefit. We will … at Amazon, Stitch Fix, and Chewy.com, and order deliveries from Gobble Meals. She also used taxpayers’ funds to make car …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-former-tax-collector-accused-pocketing-88000-car-loans-amazon-purchases-food-and-otherOracle Charter School – School Building Acquisition and Leave Accrual Records (2013M-290)
… examine the School’s process for acquiring building space and the adequacy of the School’s leave accrual records for … it to pay more than $5.1 million for the acquisition and renovation of its building financed at a 20 percent … interest rate. We found that the building was acquired and renovated for approximately $1.4 million, and that a …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/oracle-charter-school-school-building-acquisition-and-leave-accrualOpinion 88-73
… opinion. IMPROVEMENT DISTRICTS -- Reserve Fund (authority to establish) MUNICIPAL FUNDS -- Capital Reserve Fund … fund for improvement district purposes. This is in reply to your letter asking whether a town of the second class may … note that suburban towns are authorized by Town Law, §55-a to establish such a fund. There is no general authorization …
https://www.osc.ny.gov/legal-opinions/opinion-88-73DiNapoli: Former Vernon Center Fire Department Treasurer Arrested for Stealing Over $300,000
… “Jonnell Rose allegedly exploited his position of trust to divert money meant to protect his community for his own financial benefit,” … for their partnership in this investigation.” “I want to commend our State Police members along with our partners …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-former-vernon-center-fire-department-treasurer-arrested-stealing-over-300000Opinion 95-3
… the area of the county outside the city must be allocated to the area of the county outside the city in the manner … exclusive of the amount which must be allocated pursuant to section 1262(d). The remaining amount not set aside for county or educational purposes must be allocated to the cities and the area of the county outside the cities …
https://www.osc.ny.gov/legal-opinions/opinion-95-3Opinion 89-64
… property, a village board of trustees has a fiduciary duty to acquire the property by bona fide purchase upon the most … including price, in the public interest. This is in reply to your inquiry concerning a village which embraces the … of an adjoining parcel owned by the same party in order to preserve the parcels as open space within the …
https://www.osc.ny.gov/legal-opinions/opinion-89-64