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Village of Arcade – Internal Controls Over Purchasing (2013M-37)
… was to evaluate the internal controls over purchasing for the period June 1, 2010, through January 14, 2013. … The Village of Arcade is located in Wyoming County and has a population of approximately 2,100 residents. The … verify that the Village received State contract pricing for nine purchases and overpaid approximately $5,500 for four …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-arcade-internal-controls-over-purchasing-2013m-37Rome City School District – Multiyear Planning (2021M-144)
Determine whether Rome City School District District officials established comprehensive multiyear financial and capital plans
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/rome-city-school-district-multiyear-planning-2021m-144Former Delhi Deputy Superintendent Faces Grand Larceny Charge
… Police and District Attorney Hubbard for working with my staff to expose this alleged crime.” “I greatly appreciate … Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by mailing a …
https://www.osc.ny.gov/press/releases/2020/09/former-delhi-deputy-superintendent-faces-grand-larceny-chargeInstitute of Technology at Utica/Rome – Selected Employee Travel Expenses
… the period April 1, 2008 to March 31, 2011. Background New York State’s executive agencies spend between $100 million and …
https://www.osc.ny.gov/state-agencies/audits/2013/02/28/institute-technology-uticarome-selected-employee-travel-expensesDisability Retirement – Divorce and Your Benefits
… types of disability retirement benefits. However, NYSLRS does not decide if a particular disability benefit … benefit does not revert to a service retirement benefit when the member reaches the service retirement eligibility … are considered marital property and may be divided when a marriage ends Guide to Domestic Relations Orders …
https://www.osc.ny.gov/retirement/members/divorce/disability-retirementVillage of Cato – Water Financial Operations (2023M-145)
… capital water needs were not appropriately planned for. Key Recommendations Establish written policies and procedures to provide adequate guidance for billing, collecting and enforcing water charges. Ensure … reserve balances to determine whether they are sufficient for future needs. Village officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/village/2024/03/22/village-cato-water-financial-operations-2023m-145Jefferson County – Consumer Protection: Accuracy of Weights and Measures (S9-24-3)
… are at increased risk of paying more than necessary for goods and services. Specifically: Thirteen of 127 … list of businesses and the inventory of devices required for inspection. As a result, two of the five businesses we … had adequate documentation and procedures in place for addressing consumer complaints and performing price …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/jefferson-county-consumer-protection-accuracy-weights-and-measures-s9-24-3Randolph Academy Union Free School District – Capital Asset Inventory Records (2024M-98)
… on the inventory records, making them more susceptible to theft without detection. In addition, capital asset …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/randolph-academy-union-free-school-district-capital-asset-inventoryElectronic Documents Submission System (EDSS)
… roles, submit one of the appropriate forms below. Online Services Government Account Authorization - This form … Authorizer for purposes of establishing the Authorizer’s Online Services account with the New York State Office of the State Comptroller (OSC). Online Services Bureau of Contracts Applications Account …
https://www.osc.ny.gov/state-agencies/contracts/electronic-documents-submission-system-edssOpinion 97-17
… or resolution promulgating its own form of annual statement of financial disclosure which is designed to assure … and employees" required to complete and file the annual statement of financial disclosure ( id .). We also note that … enactment requiring use of an authorized form of annual statement of financial disclosure by January 1, 1991, the …
https://www.osc.ny.gov/legal-opinions/opinion-97-17Opinion 95-6
… limits must initially be paid to the State Comptroller who then distributes the appropriate amount to the municipality. … generally must be paid over to the State Comptroller who then distributes them to the State and its municipalities in …
https://www.osc.ny.gov/legal-opinions/opinion-95-6New York’s Economy and Finances in the COVID-19 Era
… 1, 2020, and continuing through the last day of the calendar quarter of the COVID-19 public health emergency. The …
https://www.osc.ny.gov/reports/covid-19-october-14-2020Opinion 89-26
… a form of annual statement of financial disclosure for its officers and employees, but if it fails to do so … 18 of the General Municipal Law (§800 et seq .) to provide for a system of annual financial disclosure by localities. … between "municipalities" and "political subdivisions" for purposes of the financial disclosure requirements. Under …
https://www.osc.ny.gov/legal-opinions/opinion-89-26Conflicts of Interest of Municipal Officers and Employees
… to you as effectively and efficiently as possible. When serving in your public capacity, the interests of your … is intended to help you better understand New York State law as it pertains to conflicts of interest, and your … in law. If you have an interest in a contract, and you do not have any of the powers or duties that could cause the …
https://www.osc.ny.gov/local-government/publications/conflicts-interest-municipal-officers-and-employeesOpinion 92-14
… in order for the chief fiscal officer of a county to pay out money which was deposited for the purpose of …
https://www.osc.ny.gov/legal-opinions/opinion-92-14Floral Park-Bellerose Union Free School District - Leave Records (2018M-264)
… officials should develop and implement written procedures to ensure that all leave requests are properly approved …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/floral-park-bellerose-union-free-school-district-leave-records-2018m-264Accounts Payable Advisory No. 54
… Management (REM) Module. Agencies should contact Bureau of State Expenditures’ Internal Control Certification by email at BSEInternalControlCert@osc.ny.gov to request mass approval functionality. … New section …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/54-voucher-mass-approvalCUNY Bulletin No. CU-514
… 2015 OSC Actions OSC will increase the biweekly deduction for Union Dues (Code 231) and Agency Shop Fee (Code 220) for titles listed below: Title New Biweekly Deduction …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-514-international-brotherhood-teamsters-local-237-dues-andPeekskill City School District – Financial Condition (2015M-191)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … The Peekskill City School District is located in the City of Peekskill, Westchester County. The District operates six …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/25/peekskill-city-school-district-financial-condition-2015m-191State Comptroller DiNapoli Statement on Former Mahopac Fire Official Guilty Plea
… jewels for his wife. My ongoing partnerships with U.S. Attorney Preet Bharara, the New York State Police, the IRS and FBI brought Mr. Klein to …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-statement-former-mahopac-fire-official-guilty-plea