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Village of Delanson – Internal Controls Over Selected Financial Operations (2012M-232)
… of Delanson is located within the Town of Duanesburg in Schenectady County. The Village Board of Trustees (Board) … - the Mayor and two Trustees – governs the Village. In the 2010-11 fiscal year the Village had combined operating expenses in the general and water funds totaling $268,500 and in the …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-delanson-internal-controls-over-selected-financial-operations-2012m-232Adequacy of 2021 Budgets - Village of Ossining (S9-21-17)
… and temporarily or permanently reduce staff positions. In addition, some local officials have decided to delay capital projects, which could result in future delays to other projects to maintain and improve … (Village) is one of the local governments included in our review. The Village is located in the Town of Ossining …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/14/adequacy-2021-budgets-village-ossining-s9-21-17Village of Smyrna – Clerk-Treasurer’s Duties (2013M-114)
… of Audit The purpose of our audit was to determine if the Mayor and Board properly monitored the Village’s fiscal … of Trustees comprises three elected members including the Mayor and two Trustees. The Village’s annual budget for all …
https://www.osc.ny.gov/local-government/audits/village/2013/07/19/village-smyrna-clerk-treasurers-duties-2013m-114Village of Greenwich – Justice Court Operations (2014M-023)
… Purpose of Audit The purpose of our audit was to examine internal controls over the Court’s financial activity for the period June 1, 2012 … Village of Greenwich Justice Court Operations 2014M023 …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/05/30/village-greenwich-justice-court-operations-2014m-023Herkimer County – Court and Trust Funds (2023-C&T-2)
… appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through September 22, 2023. Background Pursuant to a court order, certain assets may be provided to the court and … appropriate controls to safeguard and account for court and trust funds for the period January 1 2021 through …
https://www.osc.ny.gov/local-government/audits/county/2023/12/15/herkimer-county-court-and-trust-funds-2023-ct-2Community College Safety Reporting (2015-MS-2)
… about college safety policies, procedures and crime statistics. Colleges must disclose statistics for reported Clery Act crimes that occur on … publicly available a daily crime log and must submit crime statistics to the United States Department of Education (DOE) …
https://www.osc.ny.gov/local-government/audits/community-college/2015/08/28/community-college-safety-reporting-2015-ms-2Town of Wethersfield – Town Clerk and Highway Operations (2013M-21)
… manner. Further, the Clerk did not adequately account for dog licenses issued. The Board did not adopt a procurement … State, County and Town in a timely manner. Monitor unpaid dog licenses and report any unpaid fees to the Animal Control …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-wethersfield-town-clerk-and-highway-operations-2013m-21Financial Condition of New York State Regional Off-Track Betting Corporations (2014-MS-6)
… letter reports to the following Off-Track Betting (OTB) Corporations: Capital OTB [pdf] , Catskill OTB [pdf] , Nassau … to assess the financial condition of the five regional OTB Corporations to determine if it has continued to deteriorate … have developed and implemented plans to benefit the Corporations’ financial condition for the period January 1, …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2015/09/25/financial-condition-new-york-state-regional-track-betting-corporations-2014Town of Ballston – Water Fund Financial Operations (2012M-258)
… 31, 2011. Background The Town of Ballston is located in Saratoga County and has a population of approximately … year 2011, the Town reported a fund balance of $520,771 in its water fund. However, upon reviewing the general ledger … of $242,581 of capital project funds that were recorded in District 2. At the end of 2011, the Town recorded a fund …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-ballston-water-fund-financial-operations-2012m-258Town of Hopewell – Fund Balance and Budget Monitoring (2013M-231)
… deficit unexpended fund balances of approximately $61,000 in 2011 and $10,000 in 2012. Because the Board considered that the tax levies …
https://www.osc.ny.gov/local-government/audits/town/2014/01/10/town-hopewell-fund-balance-and-budget-monitoring-2013m-231Town of Clarence – Controls Over Fuel and Vehicle Fleet Management (2013M-312)
… and purchase all fuel from the vendor providing the best total price. Establish a comprehensive vehicle fleet …
https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-clarence-controls-over-fuel-and-vehicle-fleet-management-2013m-312State Comptroller DiNapoli Releases School Audits
… (Suffolk County) District officials did not always obtain quotes when making purchases. Of the 30 purchases totaling … 10 purchases totaling $11,714 did not have the required quotes. In addition, purchases were not always requisitioned …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases School District Audits
… did not maintain hardware or software inventory records. In addition, sensitive information technology control … reviewed. Also, officials did not record journal entries in a timely manner. Only four of the 349 journal entries for … close completed capital projects. As a result, $359,427 in unexpended funds were not used to pay related debt, which …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases School District Audits
… perform comprehensive inventory counts. Auditors’ review of 529 purchased items, totaling about $448,000, found that … surplus fund balance exceeded the statutory limit by 32.7 to 42.8 percentage points at the end of the last three fiscal … implement budget cuts in the 2020-21 budget. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-audits-1Security Over Critical Systems
… To determine whether the security over Erie County Medical Center Corporation’s (ECMCC) critical systems is sufficient … is a leading health care provider and academic medical center in Western New York with 573 inpatient beds. It … ECMCC is recognized as a verified Level 1 Adult Trauma Center and serves as a regional hub for burn care and …
https://www.osc.ny.gov/state-agencies/audits/2025/08/27/security-over-critical-systemsPayroll Improvement Project Bulletin No. PIP-002
… The changes are effective as of the Payroll Upgrade 9.2 Go Live on March 15, 2021. Background The Payroll Improvement …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-002-changes-related-reserve-emplid-process-92-upgradeComptroller DiNapoli Releases State Audits
… the Local Development Corporation of Laurelton, Rosedale and Springfield Gardens (LDC) (2015-BSE1-01) In April 2014, … period for work relevant to the contract objectives, and was for expenses not previously paid from another funding … Department of Environmental Conservation (DEC): Collection and Use of Oil Spill Funds (2014-S-59) DEC generally …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-state-auditsForfeiture of Benefits for Convicted Felons
… employees; Judges, justices and employees of the unified court system; Officers and employees of the legislature; and … may commence an action for pension forfeiture in the supreme court of the county where the conviction took place. … pension if the court determines that pension forfeiture is warranted under the circumstances. *Article 3-B of the …
https://www.osc.ny.gov/retirement/members/forfeiture-benefits-convicted-felonsOpinion 90-61
… (authority to impose benefit assessments in water supply district) -- Water Supply Districts (authority to impose benefit assessments) WATER SUPPLY AND DISTRIBUTION -- Water Supply Districts … establishing and of operating and maintaining a town water supply district must be assessed only on an ad valorem basis …
https://www.osc.ny.gov/legal-opinions/opinion-90-61State Agencies Bulletin No. 2174
… of New York and CSEA and the Office of Employee Relations (OER) memorandum dated 10/26/2023 provides for a Work-Related … year 2023-2024 Works in an eligible title as listed in the OER memorandum dated 10/26/2023. An employee who otherwise … is paid by separate check as explained in the 10/26/2023 OER memorandum. Agencies must make the payment to individual …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2174-2023-csea-work-related-clothing-allowance-asu-employees-represented