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Summit Fire District – Internal Controls Over Financial Operations (2013M-264)
… of cash disbursed from the District’s building reserve account. For example, the Board did not review or approve any disbursements being made out of this checking account; it allowed the Treasurer to generate, sign … While the Treasurer maintained a file that contained the bank statements, vendor invoices and copies of disbursement …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/summit-fire-district-internal-controls-over-financial-operations-2013m-264Le Roy Fire Department Inc. – Oversight of Fire Department Finances (2014M-025)
… January 1, 2012 through December 10, 2013. Background The Le Roy Fire Department, Inc. provides fire protection services to the Village and Town of Le Roy in Genesee County. The Board of Directors generally … Le Roy Fire Department Inc Oversight of Fire Department …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/le-roy-fire-department-inc-oversight-fire-department-finances-2014m-025Village of Northville – Joint Youth Activity Program (2016M-339)
… and reported and collections were adequately safeguarded for the period June 1, 2014 through May 31, 2016. Background … of Northville to operate youth development activities for children residing in the Village and the Towns of … Central School District representative is responsible for the overall financial management and safeguarding of …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/09/village-northville-joint-youth-activity-program-2016m-339Greater Syracuse Property Development Corporation – Enforcement Mortgages (2017M-39)
… the 12-month expected completion date to help identify buyer issues or concerns sooner. Document all communications …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/28/greater-syracuse-property-development-corporation-enforcement-mortgagesTown of Kirkwood – Justice Court Operations (2016M-414)
… money. Key Findings The Justices did not ensure that all bank accounts were reconciled each month. During the audit … to the case files. Key Recommendations Ensure all bank accounts are reconciled on a monthly basis and promptly … liabilities and comparing this listing with the reconciled bank balance and money on hand. Follow up on all bail money …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-kirkwood-justice-court-operations-2016m-414Village of Quogue – Justice Court (2015M-18)
… of Audit The purpose of our audit was to examine the Court’s financial operations for the period June 1, 2012 … Board of Trustees. The Village operates a Justice Court that collected $315,781 in fines, fees and surcharges … in bail deposits during the audit period. Key Findings The Court had bail money totaling $35,955 on deposit, of which …
https://www.osc.ny.gov/local-government/audits/village/2015/05/08/village-quogue-justice-court-2015m-18Village of Waterford – Board Oversight (2022M-70)
… claims paid in advance of audit at the next regular Board meeting, or ensure annual audits were conducted in a timely … in advance and audit such claims at the next regular Board meeting. Except as specified in Appendix A, Village officials …
https://www.osc.ny.gov/local-government/audits/village/2022/07/29/village-waterford-board-oversight-2022m-70Coeymans Hollow Fire Corporation – Board Oversight (2022M-84)
… that the Treasurer and Financial Secretary performed bank reconciliations for Company accounts. Key … the Treasurer deposits funds in a timely manner. Perform bank reconciliations for all Company bank accounts. Except as specified in Appendix A, Company …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/11/10/coeymans-hollow-fire-corporation-board-oversight-2022m-84Town of Homer – Non-Payroll Disbursements (2023M-63)
… report – pdf] Audit Objective Determine whether the Town of Homer (Town) Board (Board) and Town Supervisor … adequate oversight of non-payroll disbursements. As a result, Town officials made duplicate payments totaling … Review bank reconciliations, bank statements and canceled check images to ensure bank transactions are appropriate. …
https://www.osc.ny.gov/local-government/audits/town/2023/08/11/town-homer-non-payroll-disbursements-2023m-63Village of East Syracuse – Board Oversight of Cash Receipts and Disbursements (2023M-79)
… – pdf] Audit Objective Determine whether the Village of East Syracuse (Village) Board of Trustees (Board) … The Board did not review, or designate anyone to review, bank statements and canceled check images, bank reconciliations and bank transfers, or …
https://www.osc.ny.gov/local-government/audits/village/2023/08/18/village-east-syracuse-board-oversight-cash-receipts-and-disbursements-2023m-79Town of Rodman – Town Clerk/Tax Collector (2023M-85)
… complete report – pdf] Audit Objective Determine whether the Town of Rodman (Town) Town Clerk/Tax Collector (Clerk) … collections in a timely and accurate manner. Key Findings The Clerk accurately recorded, deposited and remitted the collections we reviewed. However, the collections were …
https://www.osc.ny.gov/local-government/audits/town/2023/09/22/town-rodman-town-clerktax-collector-2023m-85Town of Mayfield - Town Clerk (2016M-29)
… [read complete report - pdf] Purpose of Audit The purpose of our audit was to review the Clerk’s financial operations … 1, 2014 through February 28, 2015. Background The Town of Mayfield is located in Fulton County and has approximately … The purpose of our audit was to review the Clerks financial operations …
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-mayfield-town-clerk-2016m-29Cameron Volunteer Fire Department – Internal Controls Over Financial Activity (2014M-363)
… The Cameron Volunteer Fire Department is located in Steuben County and contracts with the Towns of Cameron and … monthly bank reconciliations. Key Recommendations Adopt a system of internal controls over Department operations. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/07/17/cameron-volunteer-fire-department-internal-controls-overJust for State Employers
… Overview With the implementation of Enhanced Reporting, State Payroll Services is able to share and NYSLRS is able to … enrolled. Therefore, you will primarily use Retirement Online to: Enroll employees whose membership is optional and … Social Security Number (SSN) Date of Birth (DOB) State Payroll Services is not permitted to send employee …
https://www.osc.ny.gov/retirement/employers/stateSupported Browsers
… and Links Policies for more information about the use of cookies on our website. …
https://www.osc.ny.gov/online-services/supported-browsersState Agencies Bulletin No. 1420
… not there are employees being paid within that pay period. PS Query Agencies will have the ability to query their certification data in PS Query. Questions Questions regarding this bulletin may be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1420-new-procedures-electronic-payroll-certificationIntegrity
… Press Releases NYS Department of Correctional Services NYS Sex Offender Registry NYS Unified Court System - Office of Court Administration PACER (Public Access to Court Electronic Records) Taxpayers Against Fraud …
https://www.osc.ny.gov/state-vendors/vendrep/integrityContact Update for State Agencies
… The Office of the New York State Comptroller communicates with State agency staff about training opportunities, filing … in a timely manner, we require designated staff in State agencies to use our Contact Update online service. It … in a timely manner we require designated staff in State agencies to use our Contact Update online service …
https://www.osc.ny.gov/contact-updateTown of Farmersville - Justice Court Operations (2019M-50)
… complete report - pdf] Audit Objective Determine whether Justice Court (Court) fines and fees were properly accounted … Determine whether Justice Court Court fines and fees were properly accounted for …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/05/24/town-farmersville-justice-court-operations-2019m-50Opinion 92-47
… -- Powers and Duties (deposit and investment of E911 surcharge moneys) MUNICIPAL FUNDS -- Accounting (crediting interest earned on investment of E911 surcharge moneys); (need to establish separate bank account for E911 surcharge moneys) -- Deposits and Investments (disposition of …
https://www.osc.ny.gov/legal-opinions/opinion-92-47