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Town of Wawayanda – Financial Management and Information Technology (2013M-260)
… April 30, 2013. Background The Town of Wawayanda, located in Orange County, has a population of approximately 7,300. … expenditures. As a result, Town taxpayers have benefited from a declining tax levy for the past three years and an … surplus fund balance has become excessive, and its budgets from fiscal years 2010 through 2012 were unrealistic. …
https://www.osc.ny.gov/local-government/audits/town/2013/11/29/town-wawayanda-financial-management-and-information-technology-2013m-260State Comptroller DiNapoli Releases Municipal Audits
… for 21 months of the 24 months auditors examined. In addition, the clerk did not prepare accountability … registrants did not pay program fees that ranged from $80 to $130 per person totaling $640 to $1,040. In … not maintained which precludes the Department and auditors from confirming all funds collected were recorded and …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-municipal-auditsIX.8 Overview – IX. Federal Grants
… and transmitted to the State's Treasury pursuant to §121 of the State Finance Law. Such amounts are to be credited …
https://www.osc.ny.gov/state-agencies/chapter-ix/ix8-overviewXVII.1 Overview – XVII. Lapsing Appropriations
… transactions affecting lapsing appropriations are posted in SFS prior to the lapse date as no further payments or adjustments are permissible from appropriations after their lapse date. During the … Type" published to SFS Coach. SFS Coach is accessible from the SFS home page after logging in with your SFS user ID …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii1-overviewLockport Public Library – Claims Processing (2015M-192)
… 2015. Background The Lockport Public Library is located in the City of Lockport, Niagara County. The Library is a school district public library that received its charter from the Board of Regents of the New York State Education … not routinely audit and approve claims prior to payment. From a sample of 30 claims, the Director signed checks for 29 …
https://www.osc.ny.gov/local-government/audits/library/2015/10/30/lockport-public-library-claims-processing-2015m-192Tompkins-Seneca-Tioga Board of Cooperative Educational Services – Network Access and Information Technology Assets (2022M-65)
… network access and IT assets were properly safeguarded from unauthorized use, access and loss. In addition, sensitive IT control weaknesses were … disable any unneeded accounts. Preserve historical data from IT security awareness training to assess and provide …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/01/tompkins-seneca-tioga-board-cooperative-educational-services-network-access-andTown of Schroon - Town Hall Expansion Project (2018M-128)
… project by approximately $98,000 (7 percent), resulting in the project not being able to repay interfund advances made from the general fund. Key Recommendations Prepare and … Ensure the balance of outstanding interfund advances from the general fund that cannot be repaid are written off. …
https://www.osc.ny.gov/local-government/audits/town/2018/10/05/town-schroon-town-hall-expansion-project-2018m-128Schenectady County Community College – Internal Controls Over Selected Financial Operations (2014M-11)
… Background Schenectady County Community College is located in Schenectady County, within the City of Schenectady and has … approximately $29.5 million. Key Findings Cash collections from the baking class, the bakery and the butchery were not … Bursar in a timely manner. Employees used cash received from sales to purchase food and supplies. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/community-college/2014/06/27/schenectady-county-community-college-internal-controls-over-selectedLong Lake Fire District No. 1 – Controls Over Financial Activities (2014M-272)
… a district corporation of the State, distinct and separate from the Town of Long Lake, in Hamilton County. The Board of Fire Commissioners consists … a debit card which was used to pay expenditures directly from the general fund checking account. The Treasurer has not …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/long-lake-fire-district-no-1-controls-over-financial-activities-2014m-272State Agencies Bulletin No. 2370
… payroll check, OSC will accept a photocopy of this form along with a new Report of Check Exchange. Questions: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2370-new-sign-bonus-eligible-employees-department-corrections-and-communityLegal Topics and Approvals
… Bidding [pdf] How to Apply for Exclusion of Sewer Debt from Municipal Debt Limits (Updated July 2018) [pdf] - Sewer … the State Comptroller for exclusion of sanitary sewer debt from their constitutional debt limits. Special Improvement … 2010): A research paper discussing the legal requirements in connection with competitive bidding for procurements. …
https://www.osc.ny.gov/local-government/resources/legal-topics-and-approvalsOpinion 89-54
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS--Capital Reserve Fund … The procedures for establishing and expending moneys from a capital reserve fund vary depending on whether the … to permissive referendum requirements, but expenditures from the fund are not subject to referendum. However, where a …
https://www.osc.ny.gov/legal-opinions/opinion-89-54Selected Safety and Security Equipment at Train Stations
… and tested. As of June 8, 2017, SIR had 199 Closed Circuit Television (CCTV) cameras, 42 stand-alone cameras, and 43 … technicians perform preventive maintenance and repairs on safety and security equipment such as CCTV cameras, CAIs, … reliability. On October 18, 2007, Transit's Capital Program Management started a project to improve customer …
https://www.osc.ny.gov/state-agencies/audits/2018/04/12/selected-safety-and-security-equipment-train-stationsTown of Denmark – Claims Auditing (2026M-32)
… Area The audit of claims is often the last line of defense in preventing unauthorized, improper or fraudulent claims from being paid. When a town has a strong claims auditing … the Town paid 896 claims totaling approximately $4 million from its main operating funds. Audit Summary The Board did …
https://www.osc.ny.gov/local-government/audits/town/2026/06/26/town-denmark-claims-auditing-2026m-32State Agencies Bulletin No. 2399
… Tier 6 employees’ Savings Plans pages due to the two-year look back. Affected Employees: Tier 6 SUNY ORP and VDC … Coordinator record keeper to calculate the 2026 two-year look back contribution rates. * *The Multi-Vendor … “ORP/VDC Savings Plans page updated for 2026 Two Year Look-Back.” Questions: Questions regarding the two-year look …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2399-2026-two-year-look-back-tier-6-suny-optional-retirement-plan-orp-andState Agencies Bulletin No. 2303
… Tier 6 employees’ Savings Plans pages due to the two-year look back. Affected Employees: Tier 6 SUNY ORP and VDC … Coordinator record keeper to calculate the 2025 two-year look back contribution rates. * *The Multi-Vendor … “ORP/VDC Savings Plans page updated for 2025 Two Year Look-Back.” Questions: Questions regarding the two-year look …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2303-2025-two-year-look-back-tier-6-suny-optional-retirement-plan-orp-andClaim Submitted—What’s Next?
… After you submit your claim online, check your email for next steps. You should receive a confirmation email within 48 … After you submit your claim online check your email for next steps …
https://www.osc.ny.gov/unclaimed-funds/claimants/claim-submitted-whats-nextReview of the American Academy of Pediatrics
… C028275, C018189 and C022937, were bona fide and made in accordance with the contracts. Background The Department’s Immunization Bureau receives grants from the Center for Disease Control and Prevention (CDC) for … the period February 16, 2006 through August 13, 2013 from the Department to the AAP under contracts C018189, …
https://www.osc.ny.gov/state-agencies/audits/2015/09/29/review-american-academy-pediatricsComptroller DiNapoli Releases Municipal Audits
… money to use for personal expenses, pay off credit card debt and make loan payments. He pleaded guilty to theft of … charges totaling $5,759. Town of Richford – Town Clerk/Tax Collector (Tioga County) Real property taxes totaling …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-releases-municipal-auditsLoans: Applying and Repaying
… on any existing loans and manage your loan payments. Sign in to your Retirement Online account , then look under ‘My Account Summary’ to see the available self-service loan … for a Loan” button. Note: You can print, complete and mail in a paper loan application , but it must be notarized …
https://www.osc.ny.gov/retirement/members/loans-applying-and-repaying