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Opinion 93-22
… of a superior court to remit a forfeiture of bail is not required in order for the Justice Court Fund to refund moneys … the justice that an order of a superior court would be required by section 540.30 of the Criminal Procedure Law … sufficient excuse, a principal does not appear when required ..., the court must enter such facts upon its …
https://www.osc.ny.gov/legal-opinions/opinion-93-22Henrietta Fire District – Financial Condition (2021M-27)
… than needed. The Board did not adopt realistic budgets from 2017 through 2021. As a result, fund balance increased …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/16/henrietta-fire-district-financial-condition-2021m-27DiNapoli: New York’s Employee Stock Ownership Plans Lead Nation in Assets
… combine employee ownership with a qualified retirement plan. New York ranks fourth nationally in the number of … Lastly, an Employee Ownership Trust is a profit-sharing plan that increases employee compensation by distributing …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-new-yorks-employee-stock-ownership-plans-lead-nation-assetsOffice for People With Developmental Disabilities Fuel Card
… over each employee’s fuel purchases. Metro officials are required to maintain vehicle use logs (logs) and review and … regular basis. At the time of a fuel purchase, drivers are required to (i) enter their PIN at the fuel pump, (ii) … guilty to petit larceny (a Class A misdemeanor), and is required to make restitution to the State. We found the …
https://www.osc.ny.gov/state-agencies/audits/2019/04/10/office-people-developmental-disabilities-fuel-cardLump Sum Payments – Legacy Reporting
… Agreement Copy of settlement agreement or court order required* Copy of settlement agreement or court order required* Copy of settlement agreement or court order required* Holiday Reportable Reportable Reportable …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/lump-sum-paymentsXIV.4.B Establishment and Closing of Bank Accounts – XIV. Special Procedures
… a bank account. Each agency must obtain authorization from the OSC Bureau of State Accounting Operations Cash … When enrolling for electronic statements, agencies are required to contact their financial institution to … by competitive bidding. The requesting department will be required to prepare, in cooperation with OSC, a request for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv4b-establishment-and-closing-bank-accountsIX.11.C Single Audit Act and Uniform Guidance – IX. Federal Grants
… Audit Act (The Act) was first enacted by Congress in 1984 and was intended to establish uniform audit requirements for Federal awards. The Act mandated that the Federal Office … award program. Include notes describing the significant accounting policies used in preparing the schedule. The …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11c-single-audit-act-1984State Police Bulletin No. SP-215
… and increase the amount from $1,720 to $1,754 for all employees in BU07 and BU17 receiving Location Pay. … and increase the amount from $1,306 to $1,332 for all employees in BU07 and BU17 receiving Supplemental … and increase the amount from $1,956 to $1,995 for all employees in BU07 and BU17 receiving Supplemental …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-215-april-2021-increases-location-pay-supplemental-location-pay-andTown of Venice – Supervisor’s Financial Records and Reports (2023M-73)
… the 36 months reviewed were not performed, the Town’s 2020 required annual update document (AUD) was filed 310 days late … financial records and reports to the Board for audit, as required. Key Recommendations Maintain accurate, supported …
https://www.osc.ny.gov/local-government/audits/town/2023/09/08/town-venice-supervisors-financial-records-and-reports-2023m-73Norwood-Norfolk Central School District – Financial Management (2022M-129)
… restricted in a debt reserve to pay related debt as required. Key Recommendations Reduce surplus fund balance to … in the debt reserve to make related debt payments as required. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/norwood-norfolk-central-school-district-financial-management-2022m-129Village of Owego – Clerk-Treasurer’s Office and Parking Tickets (2015M-30)
… not filed its annual update document with OSC within the required timeframe. The Clerk-Treasurer did not segregate … the annual update document is filed with OSC within the required timeframe. Segregate duties and responsibilities or …
https://www.osc.ny.gov/local-government/audits/village/2015/05/29/village-owego-clerk-treasurers-office-and-parking-tickets-2015m-30Town of Putnam – Accounting Records and Reports (2022M-188)
… not maintain the Town’s accounting records and reports, as required, in a complete, accurate, up to date or timely … filed with the Office of the State Comptroller (OSC), as required . The AUDs were between 91 and 822 days late. Key …
https://www.osc.ny.gov/local-government/audits/town/2023/03/10/town-putnam-accounting-records-and-reports-2022m-188Town of Morehouse – Records and Reports (2021M-182)
… did not maintain the Town’s accounting records and reports in a complete, accurate, up-to-date or timely manner. The … balances were understated by about $1.7 million as of June 30, 2021. Federal payroll taxes were not filed timely, … not performed. Monthly financial reports were not prepared for and submitted to the Town Board (Board). Because the …
https://www.osc.ny.gov/local-government/audits/town/2022/03/18/town-morehouse-records-and-reports-2021m-182Chautauqua County – Court and Trust Funds (2020-C&T-1)
… of our review was to determine whether County officials have established appropriate controls to safeguard and … remained in the Director of Finance’s custody that should have been turned over to the State Comptroller as abandoned … of our review was to determine whether County officials have established appropriate controls to safeguard and …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2020/04/24/chautauqua-county-court-and-trust-funds-2020-ct-1Town of Pittsfield – Supervisor's Records and Reports (2024M-80)
… Town’s 2021 or 2023 Annual Financial Reports (AFRs), as required by New York State General Municipal Law (GML) … Provide the Board with records for the annual audit, as required by New York State Town Law (Town Law) Section 123. …
https://www.osc.ny.gov/local-government/audits/town/2024/09/27/town-pittsfield-supervisors-records-and-reports-2024m-80Wallace Volunteer Fire Department – Board Oversight (2024M-125)
… Revenue Service (IRS) or the Officers and members as required, and did not have a system for recording all … insurance (FFI) bank account instead of the Treasurer as required by law. The Treasurer did not accurately capture in …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/03/14/wallace-volunteer-fire-department-board-oversight-2024m-125State Agencies Bulletin No. 2269
… (1) year of service in such grade by 10/01/2024; and Has a Comp Rate Code of ANN on the payment effective date; and Was … the payment effective date and to prevent these employees from receiving the October 2024 PEF Performance Advance. If … Data page but the Bargaining Unit, Salary Administration Plan, or Grade on the Job Data page and the Position Data …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2269-october-2024-public-employees-federation-pef-performance-advancesAvailability, Access and Affordability: Understanding Broadband Challenges in New York State
… in New York State September 2021 PDF Version Message from the Comptroller Three decades ago, home internet access … internet connections at home, as stay-at-home orders required millions of New Yorkers to participate in remote … the flexible funding provided under the American Rescue Plan, new federal programs geared at improving affordability …
https://www.osc.ny.gov/reports/availability-access-and-affordability-understanding-broadband-challenges-new-york-stateDiNapoli Highlights Investment in Rochester Region Through State Pension Fund
… six times the initial investment. iCardiac, a spinoff from the University of Rochester’s Medical Center, currently … $25 million commitment for venture capital funding in 2004 from the Fund. Trillium has made 14 investments in New York … Common Retirement Fund is the third largest public pension plan in the United States with more than one million members, …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-highlights-investment-rochester-region-through-state-pension-fundOssining Union Free School District – Financial Management (2017M-176)
… include realistic estimates for expenditures. Formulate a plan to use excess fund balance to benefit District …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/ossining-union-free-school-district-financial-management-2017m-176