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Internal Controls
A good internal control system is necessary to assist local officials in meeting all their responsibilities.
Village of West Haverstraw - Accrued Leave and Benefits (2019M-143)
Determine whether eligible Village employees received and used leave accruals in accordance with Village policies.
https://www.osc.ny.gov/files/local-government/audits/pdf/west-haverstraw-2019-143.pdfTown of Harrison - Budgeting Practices (2018M-142)
Determine whether the revenue and expenditure projections in the budget and fund balance were reasonable.
https://www.osc.ny.gov/files/local-government/audits/pdf/harrison.pdfEarth Day Sustainability Update
Comptroller DiNapoli encourages companies in which the Fund invests to improve sustainability policies and practices.
https://www.osc.ny.gov/files/reports/special-topics/pdf/sustainable-investing-earth-day-2020-update.pdfTown of Richford - Town Clerk/Tax Collector (2019M-236)
Determine whether the Town Clerk/Tax Collector (Clerk) properly remitted and deposited money in a timely manner.
https://www.osc.ny.gov/files/local-government/audits/pdf/richford-2019-236.pdfLegislative Travel and Per Diem Expenses – Assembly
Total Travel and Non Travel Expenses Paid in Calendar Years 2021 through September 30, 2025.
https://www.osc.ny.gov/files/reports/excel/10-24-2025-assembly-final-expenses.xlsxLegislative Travel and Per Diem Expenses – Senate
Total Travel and Non Travel Expenses Paid in Calendar Years 2021 through September 30, 2025.
https://www.osc.ny.gov/files/reports/excel/10-24-2025-senate-final-expenses.xlsxTown of Harrison - Budgeting Practices (2018M-142)
… Determine whether the revenue and expenditure projections in the budget and fund balance were reasonable. Key Findings … From 2013 through 2017, the Board underestimated revenues in its budgets by a total of $15.4 million, or an average of … 17 and 40 percent of ensuing years’ appropriations. In addition, sensitive information technology (IT) control …
https://www.osc.ny.gov/local-government/audits/town/2019/02/22/town-harrison-budgeting-practices-2018m-142Kinderhook Central School District - Procurement (2018M-137)
… the District procured goods and services in accordance with District policy and procedures. Key Findings District … to keep the policy current. Ensure that compliance with the procurement policy is part of the claims approval … required by District policy. District officials disagreed with certain aspects of our findings and recommendations, but …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/kinderhook-central-school-district-procurement-2018m-137State Police Bulletin No. SP-193
… To notify agencies of an increase in dues for PBA of the NYS Troopers, Inc. Affected Employees Employees in Bargaining … To notify agencies of an increase in dues for PBA of the NYS Troopers Inc …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-193-police-benevolent-association-pba-new-york-state-troopers-inc-duesDivision of Housing and Community Renewal Bulletin No. DH-12
… Purpose To define Increment Codes and Anniversary Dates and to explain their use in payroll … salary at the beginning of the pay period following their Anniversary Date. The resulting salary cannot exceed the Job Rate of the grade plus $1700.00. Increment Codes and Anniversary Dates are essential to the automatic processing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-12-performance-advance-payments-rent-regulations-servicesOpinion 99-1
… that bear on the issues discussed in the opinion. VOLUNTEER FIREFIGHTERS -- Service Award Program (requirement … assets be held in trust); (provision of death benefits to volunteer firefighters who have not earned a nonforfeitable … 219(f): (1) The assets of a service award program for volunteer firefighters must be held in trust. (2) A service …
https://www.osc.ny.gov/legal-opinions/opinion-99-1DiNapoli: The Rockaways Shows Signs of Recovery After Pandemic Setback
… Peninsula is an 11-mile-long barrier in Southwestern Queens. The communities along the peninsula are Far Rockaway, … 2021. This was substantially greater than the borough of Queens (43.8%) and citywide (28.5%) business growth. Almost … is on the rise," said NYC Council Majority Whip Selvena N. Brook-Powers, Chair to the Committee on Transportation and …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-rockaways-shows-signs-recovery-after-pandemic-setbackTown of Richford - Town Clerk/Tax Collector (2019M-236)
… Collector (Clerk) properly remitted and deposited money in a timely manner. Key Findings Real Property Taxes totaling … $2,604 were not remitted to the Supervisor or Treasurer in a timely manner. Forty-five real property tax receipts … two to 60 days after receipt instead of within 24 hours. In addition, there were five instances totaling $2,089 where …
https://www.osc.ny.gov/local-government/audits/town/2020/03/27/town-richford-town-clerktax-collector-2019m-236Village of West Haverstraw - Accrued Leave and Benefits (2019M-143)
… accordance with Village policies, and whether amounts paid for benefits were accurate. Key Findings The Treasurer did … separate records on leave accruals earned and used for administrative employees, or the amount of sick leave … paid by surviving spouses for their health insurance premiums were inaccurate. Two surviving spouses had balances …
https://www.osc.ny.gov/local-government/audits/village/2019/09/06/village-west-haverstraw-accrued-leave-and-benefits-2019m-143Reporting on Foreclosure of Real Property Funds – Kings County
… reporting and accounting for foreclosure funds in Kings County. Our audit covers from January 1, 2010 through March … through 13 districts. The borough of Brooklyn (Kings County) is in the 2nd District. The County Clerk's Office acts as the clerk of the respective …
https://www.osc.ny.gov/state-agencies/audits/2013/12/12/reporting-foreclosure-real-property-funds-kings-countySUNY Bulletin No. SU-285
… purpose of this bulletin is to notify agencies of a change in the dues Increase. Affected Employees SUNY employees represented by UUP in Bargaining Unit 08 are affected. Effective Date(s) … purpose of this bulletin is to notify agencies of a change in the dues Increase …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-285-united-university-professions-uup-dues-increaseOperational Advisory No. 28
… in Production after Fiscal Year End (FYE) Processes are Complete Guidance : When FYE processes for SFS are complete, SFS will send a communication to agencies notifying … in Production after Fiscal Year End FYE Processes are Complete …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/28-guidance-processing-sfs-transactions-production-after-fiscal-year-end-fyeState Agencies Bulletin No. 1406
… Tax Tables and Methods) found on the NYS Department of Taxation and Finance website at Department of Taxation and Finance . Agency Actions Notify affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1406-new-york-city-withholding-tax-changeSUNY Bulletin No. SU-366
… Dates: Effective Administration paychecks dated October 23, 2024. OSC Actions: At the request of UUP, OSC will update the base annual salary for the calculation of dues …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-366-united-university-professions-uup-change-dues-structure