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Town of Northampton – Financial Management and Internal Controls Over Town Clerk Receipts (2012M-233)
… during the year. As a result, the Board adopted budgets with inaccurate estimates of revenues and expenditures. … reserves has not, in all cases, been in accordance with Board authorizations. Deposits were not always made … is unclear. The Town has not entered into any contract with a volunteer ambulance squad or individual volunteers to …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-northampton-financial-management-and-internal-controls-over-town-clerk-receiptsComptroller DiNapoli Releases School District Audits
… exceed the 4 percent limit by an annual average of 9 percentage points, or approximately $2 million. The … surplus fund balance exceeded the statutory limit each of the last three fiscal years by 12.3 to 16.3 percentage points. As of June 30, 2019, the District overfunded one reserve by …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-releases-school-district-auditsVillage of Aurora – Treasurer’s Duties and Information Technology (2014M-107)
… Purpose of Audit The purpose of our audit was to review the Village’s financial and information technology operations … Budget appropriations for the general, water and sewer funds in 2013-14 were approximately $651,100 funded primarily …
https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-aurora-treasurers-duties-and-information-technology-2014m-107Town of Laurens – Budgeting Practices (2013M-204)
… 1, 2012, to May 20, 2013. Background The Town of Laurens is located in Otsego County and serves approximately 2,400 residents. The elected Town Board is the legislative body responsible for managing Town … revenues from 2008 to 2012. Of this amount, $1.3 million is related to flood revenues. The Board budgeted $6.2 million …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-laurens-budgeting-practices-2013m-204State Agencies Bulletin No. 1799.1
… this bulletin is to inform agencies of changes in certain garnishment deduction amounts, or in some instances, … levies. Affected Employees Employees who have a writ of garnishment or New York State tax levy are affected. … year’s minimum wage rate for that location. Current garnishment orders may be subject to a reduction in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/17991-update-general-deduction-rules-writs-garnishments-and-new-york-stateState Agencies Bulletin No. 1799
… this bulletin is to inform agencies of changes in certain garnishment deduction amounts, or in some instances, … levies. Affected Employees Employees who have a writ of garnishment or New York State tax levy are affected. … year’s minimum wage rate for that location. Current garnishment orders may be subject to a reduction in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1799-update-general-deduction-rules-writs-garnishments-and-new-york-stateAmsterdam Housing Authority – Claims Processing and Related Not-for-Profit Corporations (2013M-126)
… tenants and subsidies from HUD. Key Findings The Board does not audit claims and has not designated a claims auditor …
https://www.osc.ny.gov/local-government/audits/city/2013/08/23/amsterdam-housing-authority-claims-processing-and-related-not-profit-corporationsNorth Greenbush Common School District – Budgeting (2016M-112)
… audit was to examine the District’s budgeting practices for the period July 1, 2012 through December 31, 2015. … kindergarten through first grade and then pays tuition for its students to attend one of four other school … Board of Education. The District’s operating budget for the 2015-16 fiscal year totaled approximately $2.1 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/north-greenbush-common-school-district-budgeting-2016m-112City of Poughkeepsie – Budget Review (B6-17-1)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2017 fiscal year are reasonable. Background The City of Poughkeepsie, located in Dutchess County, has had a …
https://www.osc.ny.gov/local-government/audits/city/2017/02/09/city-poughkeepsie-budget-review-b6-17-1Accounts Payable Advisory No. 2
… for Business Units who select a location of MAINCHECK when the default payment location is MAINEPAY. Business Units … to. In the Central Accounting System it was important when paying vendors via ACH to ensure that the invoice … address matched. This match is not necessary in SFS when paying via ACH. … Processing ACH Payments in SFS …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/2-processing-ach-payments-sfsGilboa-Conesville Central School District – Oversight of Portable Devices (2015M-344)
… Purpose of Audit The purpose of our audit was to determine if the District’s portable devices were properly … District officials did not keep their inventory list up-to-date when computers were deployed to various locations or when they were disposed of. District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/gilboa-conesville-central-school-district-oversight-portable-devicesPower of Attorney
… Overview The NYSLRS Special Durable Power of Attorney (POA) document allows someone else, referred to as … your NYSLRS retirement benefits (by phone, email or mail) and update your contact information, including your address … will be reviewed in accordance with the laws in effect at the time the POA was executed. For example, for Statutory …
https://www.osc.ny.gov/retirement/members/power-attorneyDiNapoli: Finger Lakes Regional Economy Bolstered By Key Industries
… private and New York state funding," said John Berndt, general manager of the New York State Wine and Culinary …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-finger-lakes-regional-economy-bolstered-key-industriesOpinion 88-34
… enactment of resolutions. Accordingly, it was the Attorney General's opinion that, by authority of Vehicle and Traffic … or regulation. In reaching this conclusion, the Attorney General relied upon Village Law, §20-2002 which in part … we concur with the conclusion reached in the Attorney General's opinion relative to the adoption of traffic orders, …
https://www.osc.ny.gov/legal-opinions/opinion-88-34DiNapoli Highlights Investment in Rochester Region Through State Pension Fund
… manufacturing firm, to highlight an investment made by the New York State Common Retirement Fund’s (Fund) In-State Private … Fund is the third largest public pension plan in the United States with more than one million members, retirees …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-highlights-investment-rochester-region-through-state-pension-fundOpinion 92-5
… or statutory amendments that bear on the issues discussed in the opinion. CONSTITUTIONAL LAW -- Gifts and Loans … There is no contravention of the gift and loan prohibition in article VIII, §1 of the State Constitution if a … duly authorized license or concession to a private entity in furtherance of a proper municipal or school district …
https://www.osc.ny.gov/legal-opinions/opinion-92-5Contact Information
… Thank you for your email. We have received your email. Return to …
https://www.osc.ny.gov/unclaimed-funds/claimants/contact-informationAssociation to Benefit Children – Compliance With the Reimbursable Cost Manual
… Manual). The audit included expenses claimed on ABC’s CFR for the fiscal year ended June 30, 2014. Background ABC is a not-for-profit State-approved private school established in 1986. … to children who are between three and five years of age. For purposes of this report, these programs are collectively …
https://www.osc.ny.gov/state-agencies/audits/2019/02/08/association-benefit-children-compliance-reimbursable-cost-manualVirtual Currency Licensing
… Objective To determine whether the Department of Financial Services (DFS) provides adequate oversight of the applications for, and the supervision and examination of, virtual currency licensees to ensure compliance with New …
https://www.osc.ny.gov/state-agencies/audits/2024/01/02/virtual-currency-licensingOpinion 91-18
… or confidential secretary) GENERAL MUNICIPAL LAW, §800(3); TOWN LAW, §29(15): A town supervisor would not have a … 470 NYS2d 912). Article 18 of the General Municipal Law (§800 et seq .) contains the provisions of law relating to … 18 are applicable. Pursuant to General Municipal Law, §800(3), a municipal officer or employee has an interest in …
https://www.osc.ny.gov/legal-opinions/opinion-91-18