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Town of Venice – Supervisor’s Financial Records and Reports (2023M-73)
… cash receipts totaling $3 . 1 million either did not match bank deposits or lacked adequate supporting documentation. 25 … documentation and were not Board approved. In addition, bank reconciliations for 15 of the 36 months reviewed were … accurate, supported and timely financial records, complete bank reconciliations and provide financial records and …
https://www.osc.ny.gov/local-government/audits/town/2023/09/08/town-venice-supervisors-financial-records-and-reports-2023m-73Town of Sweden – Justice Court (2014M-318)
… 4, 2014. Background The Town of Sweden is located in Monroe County, has a population of approximately 14,175 and includes the State … During 2013, the Court collected approximately $414,000 in fines and surcharges. Key Findings The Justices are not …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/20/town-sweden-justice-court-2014m-318Chestertown Volunteer Fire Company – Financial Operations (2017M-1)
… Purpose of Audit The purpose of our audit was to assess the adequacy of the Treasurer’s records and reports and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/06/16/chestertown-volunteer-fire-company-financial-operations-2017mMember Annual Statement
… Your Member Annual Statement provides a summary of your NYSLRS membership and … to Retirement Online . Use Retirement Online to Get Your Statement To view, save or print your Statement: Sign in to Retirement Online . Look under My … Member Annual Statement …
https://www.osc.ny.gov/retirement/members/member-annual-statementDivision of Housing and Community Renewal: Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City – Sunnyside Manor: Unauthorized Bank Account
… Manor outside of the unauthorized bank account, see the full report ( 2022-S-46 ). About the Program The …
https://www.osc.ny.gov/state-agencies/audits/2024/07/03/division-housing-and-community-renewal-physical-and-financial-conditions-selected-mitchellInvesting in New York
… possible, the Comptroller guides the Fund to invest in New York-based business ventures, companies and other … (as of March 31, 2025) $1.9 billion invested in 600 New York State companies (as of March 31, 2025) Over $650 … (518) 375-8323 Email: [email protected] New York Credit Small Business Investment Company Fund (SBIC) …
https://www.osc.ny.gov/common-retirement-fund/investing-new-yorkTravel Advisory No. 15
… to certify travel forms requiring the employee’s signature, including the AC 132-S. Please see below for additional information. AC 132-S Certification Signature: In accordance with GFO Chapter XIII, Section 2.C … may be unable to print an AC 132-S for physical signature or provide it to a proxy or supervisor. In these …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/15-covid-19-travel-and-expense-temporary-exceptionsSchuyler County Sheriff’s Department – Payroll, Civil Fees and Bail (2013M-120)
… Purpose of Audit The purpose of our audit was to examine the Department’s operations for … appoints a Chief Administrative Officer who acts as the supervisor of County administrative functions. The …
https://www.osc.ny.gov/local-government/audits/county/2013/08/02/schuyler-county-sheriffs-department-payroll-civil-fees-and-bail-2013m-120Brighter Choice Charter Middle School for Boys – Financial Operations (2013M-348)
… for Boys is located in the City of Albany, and is governed by a Board of Trustees, which is currently comprised of seven … provide. The fee for the services is 1 percent of total pupil revenue from the prior academic year. The total 2012-13 … final year. The fee structure, based on a percentage of per pupil revenue, does not appear to be reasonable, as the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/brighter-choice-charter-middle-school-boys-financial-operations-2013m-348City of Mount Vernon – Budget Review (B21-6-3)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the City’s adopted … The City’s tax overlay may not be sufficient to cover the amount of uncollected taxes and could create a … levy limit. Key Recommendations Work with the Comptroller to determine current fund balance levels, identify all …
https://www.osc.ny.gov/local-government/audits/city/2021/04/16/city-mount-vernon-budget-review-b21-6-3State Agencies Bulletin No. 1717
… from a partial overpayment, as indicated by the AC230 check reversal, will be mailed to the employee’s preferred … mailed directly to the address on the AC1476 - Report of Check Exchange. Affected Employees Employees who are receiving a check resulting from a partial paycheck reversal due to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1717-new-york-state-salary-exchange-and-reversal-checks-be-mailed-directlyState Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced … retirees. These errors were reported in submissions to the New York State Local Retirement System. Although these errors … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 180,000 …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-school-district-auditsSingle/Sole Source Awards
… Amendment 3 Arrow Bank National Association formerly known as Glens Falls National Bank and Trust Co. May 14, 2025 …
https://www.osc.ny.gov/procurement/single-sole-source-awardsAccounts Payable Advisory No. 23
… vendors whose payments from online Business Units should not have been coded as reportable to the IRS. As a reminder, … Business Units process any voucher for payments that are not subject to 1099 reporting, accounts payable staff should … information, please contact the Federal Reporting Unit in the State Comptroller’s Office at [email protected] …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/23-properly-coding-vouchers-withholdingOpinion 91-57
… or statutory amendments that bear on the issues discussed in the opinion. LIBRARIES -- Finances (comingling library … Library fund moneys of a village public library held in the custody of the village treasurer may be comingled with … would be more efficient if library moneys were deposited in and disbursed from the same bank account as village …
https://www.osc.ny.gov/legal-opinions/opinion-91-57Pine Plains Central School District - Internal Controls Over Select Financial Activities (2018M-52)
… [read complete report - pdf] Audit Objective Determine the accuracy of the Treasurer's reports and the effectiveness of internal controls over bank checks and transfers. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/29/pine-plains-central-school-district-internal-controls-over-selectXII.6.M Lien Processing and Financial Reporting for Sole Custody Accounts – XII. Expenditures
… requirements on the Internal Revenue Service’s (IRS) Form 1099 reporting and filing requirements, as well as lien … calendar year must be reported to the payee via a Form 1099 (information return), and a copy must be filed with the … as well as prepare and distribute the required Form 1099 information return to the payee and file with the IRS …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6m-lien-processing-and-financial-reporting-sole-custody-accountsState Comptroller DiNapoli Releases Municipal Audits
… (Suffolk County) The board made an inappropriate payment for medical expenditures totaling $21,000. The board also approved payment for 118 purchases totaling $38,563 made on district credit … documentation. In addition, the board approved payment for 58 fuel credit card transactions, consisting of 1,181 …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-0Village of Port Jefferson – Justice Court Operations (2020M-56)
… Findings The Justices did not provide adequate oversight of Court operations. As a result, errors and irregularities … office were altered. There was a cash shortage of $2,096. The Senior Court Clerk deposited 12 personal checks totaling $2,096 in place of missing cash. The Senior Court Clerk deposited receipts …
https://www.osc.ny.gov/local-government/audits/justice-court/2022/04/15/village-port-jefferson-justice-court-operations-2020m-56Colesville Fire District #1 – Internal Controls Over Financial Operations (2013M-276)
… and separate from the Town of Colesville and is located in Broome County. The Board of Fire Commissioners consists of … for the 2013 fiscal year. Key Findings The District does not have adequate financial policies and procedures. While … provide check images for all District disbursements so it can verify claims were paid as directed. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/12/20/colesville-fire-district-1-internal-controls-over-financial-operations