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State Agencies Bulletin No. 1515

… a check to repay an overpayment Background Due to a change in the bank reconciliation process and the risk of personal …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1515-acceptable-forms-payment-paycheck-reversals-ac230

About the Common Retirement Fund – What Every Employer Should Know

… it is important for you to be familiar with the Common Retirement Fund (Fund), which holds and invests the money … percent of total pension liability for the Employees’ Retirement System (ERS) and 98.66 percent for the Police and Fire …

https://www.osc.ny.gov/retirement/employers/partnership/about-common-retirement-fund

Village of Medina – Ambulance Service Billings (2014M-326)

… enforce collecting unpaid ambulance bills. Ensure that all fees are payable directly to the Clerk-Treasurer. Review …

https://www.osc.ny.gov/local-government/audits/village/2015/05/01/village-medina-ambulance-service-billings-2014m-326

Brighton Central School District – IT Asset Management (S9-22-6)

… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District officials did not appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to safeguard IT assets. As a …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/brighton-central-school-district-it-asset-management-s9-22-6

Phoenix Central School District – IT Asset Management (S9-22-20)

… technology (IT) assets acquired or in use during the audit period. Key Findings District officials did not … to confirm they were inventoried. We found 5 percent of the sampled assets were not properly accounted for. …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/phoenix-central-school-district-it-asset-management-s9-22-20

Town of Fulton – Justice Court Operations (2017M-6)

… the bail records in the accounting software. Deposit all money collected in a timely manner. … Town of Fulton Justice …

https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-fulton-justice-court-operations-2017m-6

Town of Orchard Park – Recreation Department Cash Receipts (2017M-81)

… Purpose of Audit The purpose of our audit was to review the Department’s cash receipts for … 1, 2015 through January 27, 2017. Background The Town of Orchard Park is located in Erie County and has a population of approximately 29,000. The Town is governed by an elected …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-orchard-park-recreation-department-cash-receipts-2017m-81

Beaver River Central School District – Collection of Real Property Taxes and Retiree Health Insurance Contributions (2021M-123)

… District officials did not adequately segregate the duties of or establish adequate compensating controls over a senior … discrepancies, when officials do not provide oversight of employees who handle funds, there is an increased risk … manner. Key Recommendation Adequately segregate the duties of or establish adequate compensating controls over the …

https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/beaver-river-central-school-district-collection-real-property-taxes-and

State Comptroller Dinapoli Releases Municipal Audit

… the following local government audit was issued. Village of Shoreham – Board Oversight and Justice Court (Suffolk …

https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-audit

Niagara Engine Company No. 6 Inc. - Cash Receipts and Disbursements (2019M-29)

… as requiring at least two people to count and certify the money collected at fundraising events. Document the bills …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/08/09/niagara-engine-company-no-6-inc-cash-receipts-and

Town of Inlet – Capital Project Accounting and Internal Controls Over Cottage Rental Receipts (2015M-16)

… purpose of our audit was to determine if the accounting for capital projects was accurate and complete and if … rental collections were adequate and operating effectively for the period January 1, 2013 through August 31, 2014. … The Town of Inlet is located in Hamilton County and has a population of approximately 330. The Town is governed by an …

https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-inlet-capital-project-accounting-and-internal-controls-over-cottage-rental

Town of Milford – Justice Court Operations (2014M-279)

… Court collected almost $142,000 in fines, fees and bail money during 2013. Key Findings Tickets which were paid in …

https://www.osc.ny.gov/local-government/audits/justice-court/2014/12/19/town-milford-justice-court-operations-2014m-279

Town of Hebron – Fiscal Oversight (2015M-59)

… Purpose of Audit The purpose of our audit was to review the Town’s … January 1, 2014 through January 31, 2015. Background The Town of Hebron is located in Washington County and has a …

https://www.osc.ny.gov/local-government/audits/town/2015/06/26/town-hebron-fiscal-oversight-2015m-59

East Meredith Rural Fire District – Financial Activities (2021M-26)

… the East Meredith Rural Fire District’s (District) Board of Fire Commissioners (Board) established adequate controls … the East Meredith Rural Fire Districts District Board of Fire Commissioners Board established adequate controls …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/28/east-meredith-rural-fire-district-financial-activities-2021m-26

New York State Comptroller Thomas P. DiNapoli Statement on MTA's Budget

… and tax collections have put MTA’s short-term finances on a stronger footing than expected. These positive … ridership, and the revenue that riders provide, are back on solid ground.” Find out how your government money is spent …

https://www.osc.ny.gov/press/releases/2021/02/new-york-state-comptroller-thomas-p-dinapoli-statement-mtas-budget