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Town of Walton – Incompatible Duties (2016M-309)
… Purpose of Audit The purpose of our audit was to review the Supervisor’s appointment of a bookkeeper and internal controls over the receipts and … The purpose of our audit was to review the Supervisors appointment of a bookkeeper and internal controls over the receipts and …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-walton-incompatible-duties-2016m-309Caledonia Joint Fire District – Board Oversight of Long-Term Planning (2024M-102)
… whether the Caledonia Joint Fire District (District) Board of Fire Commissioners (Board) and District officials properly … whether the Caledonia Joint Fire District District Board of Fire Commissioners Board and District officials properly …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/11/08/caledonia-joint-fire-district-board-oversight-long-term-planning-2024m-102DiNapoli Issues Report on Transparency of Village Fiscal Activities
… series of audits today reviewing compliance by villages with financial reporting and other requirements. By law, a … (CFO) is required to file an annual financial report (AFR) with the State Comptroller’s office 60 to 120 days after the … 246 (46%) of the state’s 532 villages filed their AFR with the State Comptroller on time, 210 villages (40%) filed …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-issues-report-transparency-village-fiscal-activitiesLindenhurst Union Free School District – Collections (2024M-24)
… Employees made 25 deposits totaling $29,639 between 11 and 26 days after District programs recorded receipts on a … to the Board in a timely manner. District officials agreed with our recommendations and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/19/lindenhurst-union-free-school-district-collections-2024m-24Delaware Academy Central School District at Delhi – Financial Management (2024M-21)
… complete report – pdf] Audit Objective Determine whether the Delaware Academy Central School District at Delhi (District) Board of Education (Board) and District officials properly managed fund balance and reserves. Key Findings The Board and District officials did not properly manage fund …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/delaware-academy-central-school-district-delhi-financial-management-2024mDutchess County – Contract Monitoring (2023M-142)
… provided services in accordance with contract terms, and that payments were appropriate and supported. Key Findings County officials did not obtain … vendors were provided in accordance with contract terms and payments were appropriate and supported. As a result: …
https://www.osc.ny.gov/local-government/audits/county/2024/08/09/dutchess-county-contract-monitoring-2023m-142Online Services
… We offer a growing list of secure Online Services for customers, clients and … We offer a growing list of secure Online Services for customers clients and …
https://www.osc.ny.gov/online-servicesState Agencies Bulletin No. 829
… To inform agencies of new Time Entry codes and procedures for the payment of Location Pay, Location Pay Mid-Hudson, Inconvenience Pay and Overtime Adjustments for seasonal hourly employees. Affected Employees Seasonal … between the State of New York and PEF and provides for Location Pay, Location Pay Mid-Hudson and Inconvenience …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/829-location-pay-location-pay-mid-hudson-and-inconvenience-pay-seasonalState Agencies Bulletin No. 817
… To inform agencies of new Time Entry codes and procedures for the payment of Location Pay, Location Pay Mid-Hudson, Inconvenience Pay and Overtime Adjustments for Seasonal hourly employees. Affected Employees Seasonal … or 04 Background Chapter 10 of the Laws of 2008 provides for Location Pay, Location Pay Mid Hudson and Inconvenience …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/817-location-pay-location-pay-mid-hudson-and-inconvenience-pay-seasonalLehman College – Controls Over Bank Accounts
… Lehman College (Lehman) officials adequately assured that all Lehman bank accounts were authorized and used only for appropriate purposes and transactions. The audit covered Lehman’s bank accounts for the period of January 1, 2013 through February 5, 2015. …
https://www.osc.ny.gov/state-agencies/audits/2016/04/21/lehman-college-controls-over-bank-accountsState Agencies Bulletin No. 920
… Purpose To inform agencies of the new Additional Pay earnings codes and to provide … employees with Peace Officer status under Section 2.10 of the New York State Criminal Procedure Law who meet the … a side letter to the 2007-2011 Agreement between the State of New York and PEF, a pilot incentive program has been …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/920-pef-firearms-training-and-safety-incentive-programState Agencies Bulletin No. 991
… to provide instructions for payment of the 2009 Uniform Cleaning and Maintenance Allowance for Lifeguards. Affected … memorandum dated February 5, 2010 provides for Uniform Cleaning and Maintenance Allowance payments to eligible … Entry earnings code to pay the 2009 Retroactive Uniform Cleaning and Maintenance Allowance for Lifeguards for those …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/991-2009-uniform-cleaning-and-maintenance-allowance-lifeguardsVillage of Addison – Payroll (2024M-12)
… that, if implemented, will improve the Village’s payroll function. Village officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-payroll-2024m-12Town of Rutland – Town Clerk/Tax Collector (2025M-19)
… Determine whether the Town of Rutland (Town) Town Clerk/Tax Collector (Clerk) recorded, deposited, remitted and … a cash shortage of $647 as of December 1, 2023, and the tax bank account had an unidentified cash balance of $4,375 … Determine whether the Town of Rutland Town Town Clerk Tax Collector Clerk recorded deposited remitted and reported …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-town-clerktax-collector-2025m-19Opinion 2011-1
… as certain land, buildings, improvements, and other real and personal property ( see General Municipal Law § 854 …
https://www.osc.ny.gov/legal-opinions/opinion-2011-1College of Mount Saint Vincent – Tuition Assistance Program
… Purpose To determine whether College of Mount Saint Vincent management complied with the Education … Program (TAP) awards. Background The College of Mount Saint Vincent (Mount Saint Vincent), an independent postsecondary … To determine whether College of Mount Saint Vincent management complied with the Education …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/college-mount-saint-vincent-tuition-assistance-programState Agencies Bulletin No. 1348
… use of an employer-provided vehicle and chauffeur services in the New York State Payroll System (PayServ) for tax year 2014. … employee’s taxable gross wages. This income is reportable on the employee’s Form W-2 and is subject to income and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1348-procedures-reporting-taxable-value-personal-use-employer-providedOn-Time Performance
… accurately and completely The audit covers March 1 201 …
https://www.osc.ny.gov/state-agencies/audits/2015/09/15/time-performanceOpinion 97-17
… disclosure requirements to city and county public library) COUNTIES -- Powers and Duties (authority to … disclosure requirements for city and county public library) LIBRARIES -- Public Library (authority to establish financial disclosure … a county may require trustees of a city and county public library to complete and file an annual financial disclosure …
https://www.osc.ny.gov/legal-opinions/opinion-97-17Controls Over Cash Advance Accounts
… Purpose To determine whether the Office of Parks, Recreation and Historic Preservation (Parks) needs … 1, 2011 through June 30, 2014. Background Section 115 of the State Finance Law authorizes the establishment of cash advance accounts, which State agencies may use for …
https://www.osc.ny.gov/state-agencies/audits/2014/12/22/controls-over-cash-advance-accounts