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Henrietta Fire District – Financial Condition (2021M-27)
… the Board of Commissioners (Board) effectively managed the Henrietta Fire District’s (District’s) financial condition. … the Board of Commissioners Board effectively managed the Henrietta Fire Districts Districts financial condition …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/16/henrietta-fire-district-financial-condition-2021m-27Opinion 2006-10
… property in question includes a town garage and a water tower. You do not indicate whether the water tower was … as fair and adequate consideration is received (see, e.g., 1998 Opns St Comp No. 98-15, p 38; 1994 Opns St Comp No. … the public interest when leasing unneeded property (see, e.g., 1992 Opns St Comp No. 92-23, supra ; 1990 Opns St Comp …
https://www.osc.ny.gov/legal-opinions/opinion-2006-10Vendor Responsibility Documentation
… PDF Version Transaction Type Vendor Responsibility Profile Parts I & III Contract Information & Responsibility … reserves the right to request a Vendor Responsibility Profile or a Vendor Responsibility Questionnaire, even if …
https://www.osc.ny.gov/state-vendors/vendrep/vendor-responsibility-documentationOpinion 89-14
… officer may not request persons paying their taxes by mail who desire a tax receipt to include a self-addressed … officer may request that persons paying their taxes by mail and desiring a tax receipt include a self-addressed … officer shall deliver or upon request forward by mail a receipt to each person paying a tax... Subdivision (2) …
https://www.osc.ny.gov/legal-opinions/opinion-89-14Town of Greece – Information Technology (2017M-145)
… June 30, 2017. Background The Town of Greece is located in Monroe County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2018/01/05/town-greece-information-technology-2017m-145Town of Dix – Supervisor’s Control of Cash (2022M-57)
… bookkeepers, who performed all financial duties, including online banking. The Town Board (Board) did not adopt written … and procedures for cash receipts and disbursements and online banking. In 2020, the former bookkeeper received … and procedures for cash receipts and disbursements and online banking. Town officials agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/town/2023/06/02/town-dix-supervisors-control-cash-2022m-57XIII.3 Record Retention – Travel and Expense – XIII. Employee Expense Reimbursement
… and Transportation Expenses ( AC 3259-S ) Statement of Meals Claimed ( AC 3258-S ) Statement of State Corporate …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii3-record-retention-travel-and-expenseXII.6.A Paying Another State Agency – XII. Expenditures
… with one another, the Business Units must utilize the Accounts Receivable and Billing Modules in the SFS. The … This action automatically creates a receivable in the SFS Accounts Receivable Module of the Billing Business Unit and a … Business Unit’s Interagency Vendor ID in the Accounts Payable Module. The voucher that is created includes …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6a-paying-another-state-agencyState Comptroller DiNapoli Releases School Audits
New York State Comptroller Thomas P DiNapoli today announced his office completed audits of Bath Central School District BerneKnoxWesterlo Central School District King Center Charter School New Hyde ParkGarden City Park Union Free School District and the Sagaponack Common School District
https://www.osc.ny.gov/press/releases/2018/07/state-comptroller-dinapoli-releases-school-auditsState Agencies Bulletin No. 1203
… Affected Employees Agencies entering new Hire transactions online/directly in PayServ Effective Date(s) Effective … process in PayServ to allow agencies to reserve an Empl ID. OSC Actions The online agency Hire transaction has been … entering a new Hire transaction in PayServ, the Person ID field will be populated with the word “NEW” and the field …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1203-changes-online-hire-transaction-entry-payservNorthern Onondaga Public Library District – Cash Disbursements (2013M-236)
… District officials also have not adequately restricted online banking access rights to ensure the security of funds … bookkeeper share the same user name and password for the online banking function. Key Recommendations Ensure that … to withdraw funds for monthly service fees. Restrict the online bank account access so that only those with …
https://www.osc.ny.gov/local-government/audits/library/2013/11/08/northern-onondaga-public-library-district-cash-disbursements-2013m-236Village of Chatham – Internal Controls Over Selected Financial Activities (2013M-132)
… officer’s financial activities, including the Village’s online banking, for the period June 1, 2011, to September 26, … policies, procedures and agreements were established for online banking and did not provide sufficient oversight of … and resolved. Establish a comprehensive written online banking policy and require a monthly report of all …
https://www.osc.ny.gov/local-government/audits/village/2013/08/23/village-chatham-internal-controls-over-selected-financial-activities-2013m-132Payroll Improvement Project Bulletin No. PIP-002
… agencies of changes to the Reserve EMPLID process for online transactions, the Automated Interface (AI) Load File … upgrade. Affected Agencies Agencies that reserve EMPLIDs online and on the AI File are affected. Effective Dates The … functionality. This will result in changes to both the online and AI processes. To accommodate the new POI …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-002-changes-related-reserve-emplid-process-92-upgradeOpinion 88-11
… issues discussed in the opinion. PARKS AND RECREATION -- Park Land (conveyance of lands subject to reversionary interest) VILLAGE LAW, §1-102(1): When land is conveyed to a village for use as a park, subject to a private reversionary …
https://www.osc.ny.gov/legal-opinions/opinion-88-11Loan Payroll Deductions – Enhanced Reporting
… Retirement Online notifies employers when to start and stop deductions …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/loan-payroll-deductionsWestmoreland Central School District – Financial Condition (2014M-283)
… Purpose of Audit The purpose of our audit was to examine the District’s financial activities for the period … and appropriating fund balance that was not used to fund operations, the District’s actual unrestricted fund … Each year, the annual budget included using fund balance to finance operations to keep the real property tax levies at …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/westmoreland-central-school-district-financial-condition-2014m-283DiNapoli: State Pension Fund Valued at $291.4 Billion at End of Second Quarter
… of the fiscal year. "Despite ongoing domestic and global volatility, financial markets have performed well over the …
https://www.osc.ny.gov/press/releases/2025/11/dinapoli-state-pension-fund-valued-291-point-4-billion-end-second-quarterSchroon Lake Central School District – Financial Condition (2014M-145)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period July 1, 2010 through July 31, 2013. Background … The Board did not establish a multiyear financial plan to facilitate development of the annual budgets that were …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/20/schroon-lake-central-school-district-financial-condition-2014m-145Oneonta City School District –Financial Condition (2013M-165)
… the District increased its real property tax levy, cut expenditures by $500,000, and used more than $400,000 of …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/oneonta-city-school-district-financial-condition-2013m-165DiNapoli: State Pension Fund Valued at $246.3 Billion at End of Second Quarter
… “The bounce back that markets experienced during the first quarter of the state fiscal year gave way to declines … ensuring the strength of the fund for generations to come.” The Fund's value reflects retirement and death …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-state-pension-fund-valued-246-point-3-billion-end-second-quarter