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Town of Rosendale – Justice Court (2014M-232)
… purpose of our audit was to examine Justice Court receipts for the period January 1, 2012 through December 31, 2013. … Town Supervisor and four Board members, and is responsible for overseeing Town activities, including the Justice Court. For 2012 and 2013, the Town reported $500,514 in fines, fees …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/10/30/town-rosendale-justice-court-2014m-232Town of Edinburg – Justice Court Operations (2014M-226)
… of our audit to evaluate the Court’s financial operations for the period January 1, 2013 through April 30, 2014. … Perform monthly accountabilities and bank reconciliations for the fines and fees bank account and the bail bank … of our audit to evaluate the Courts financial operations for the period January 1 2013 through April 30 2014 …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/11/14/town-edinburg-justice-court-operations-2014m-226Town of Oppenheim – Town Clerk Operations (2014M-248)
… Purpose of Audit The purpose of our audit was to examine the Clerk’s … million. Key Findings The Clerk did not issue receipts when other adequate documentation did not exist. The Clerk … duplicate receipts for all Town transactions when no other form of adequate documentation is available. …
https://www.osc.ny.gov/local-government/audits/town/2014/11/28/town-oppenheim-town-clerk-operations-2014m-248Town of Exeter – Records and Reports (2015M-23)
… has never been filed since the inception of the tax cap law for the 2012 budget year. The Board has not audited the …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-exeter-records-and-reports-2015m-23Town of Orange – Budget Review (B20-2-14)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … the potential impact the COVID-19 pandemic (pandemic) may have on the Town’s finances. General and highway fund … fund balance is estimated at $64,000, which is sufficient to balance the 2021 budget. However, additional fund balance …
https://www.osc.ny.gov/local-government/audits/town/2021/01/08/town-orange-budget-review-b20-2-14Town of East Hampton - Budget Review (B20-7-10)
… and expenditure projections in the Town’s tentative budget for the 2021 fiscal year are reasonable. Background The Town … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/town/2020/11/09/town-east-hampton-budget-review-b20-7-10Who Is Responsible? – Improving the Effectiveness of Your Claims Auditing Process
… exceptions, the governing board is generally responsible for the audit of claims. The audit of claims is one of the … of goods and services and the authorization of payments for those goods and services. Even though this is a … by law, have chosen to delegate their responsibility for auditing claims and have established the position of …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/who-responsibleState Agencies Bulletin No. 138
… on PaySR panels and to provide agency instructions for correcting invalid addresses Affected Employees All … Date Immediately Address Panels Explained Address used for Tax Information Path: Administer Workforce - Administer … employee's address is correct and up-to-date. Address used for Paychecks/Advices Path: Compensate Employees - Maintain …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/138-employee-addresses-and-new-reveal-report-employee-address-reportTravel/Conference Claim Requirements – Travel and Conference Expense Management
… travel, an itemized claim or voucher 8 must be submitted for audit. The claim should be submitted in a timely manner and include sufficient information for the auditing body or official to determine whether it … and other elected officers. The required documentation for travel claims/vouchers generally should include: A copy …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/travelconference-claim-requirementsTown of Rosendale – Financial Operations (2015M-38)
… our audit was to review selected Town financial operations for the period January 1, 2013 through April 3, 2014. … an elected five-member Town Board. Budgeted appropriations for 2014 totaled approximately $4.1 million. Key Findings The … were not performed. The Town could not account for approximately 55 percent of its water. Key …
https://www.osc.ny.gov/local-government/audits/town/2015/07/17/town-rosendale-financial-operations-2015m-38MTA Headquarters and MTA Capital Construction – Travel and Entertainment Expenses
… (MTA) Headquarters and MTA Capital Construction for travel and entertainment were appropriate and documented for … six constituent agencies. The MTA issued the All-Agency Travel Policy Directive entitled “Travel and Business Expense,” …
https://www.osc.ny.gov/state-agencies/audits/2015/02/02/mta-headquarters-and-mta-capital-construction-travel-and-entertainment-expensesOpinion 2009-2
… TOWNS -- Powers and Duties (State Comptroller's permission for water improvement) WATER IMPROVEMENTS -- State … WATER SUPPLY AND DISTRIBUTION -- Town Improvements (need for State Comptroller's permission) TOWN LAW § 209-q (13) … the town must obtain the State Comptroller's permission for the improvement if the total estimated cost of the …
https://www.osc.ny.gov/legal-opinions/opinion-2009-2Opinion 88-59
… village justice); (retroactive payment); (salary increase for village justice) VILLAGE JUSTICE -- Acting Justice … 5-508(4), 5-520(3),(4): The salary appropriated for an acting village justice cannot be paid to the village … may be increased during his term, but not as compensation for services already rendered. This is in reply to your …
https://www.osc.ny.gov/legal-opinions/opinion-88-59Opinion 98-5
… -- Interest in Contract (county coroner paid by county for burial of public assistance recipients) COUNTY CORONER -- Conflicts of Interest (payment by county for burial of public assistance recipients) GENERAL MUNICIPAL … a bill to the county department of social services for payment of the costs of burying a deceased public …
https://www.osc.ny.gov/legal-opinions/opinion-98-5Opinion 89-33
… without prior audit by the board, you ask whether board members could be held liable for a wrongful payment. Section …
https://www.osc.ny.gov/legal-opinions/opinion-89-33Opinion 2007-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … ambulance services agreement) REAL PROPERTY -- Sale (use of proceeds to establish fund for annual payments under …
https://www.osc.ny.gov/legal-opinions/opinion-2007-4Opinion 90-26
… fire district buildings exceeds the estimated maximum cost for such purpose specified in a bond resolution, the board of fire commissioners may not expend moneys for this project in excess of the amount set forth in the … order to increase the maximum amount which may be expended for the project, the fire district may, subject to referendum …
https://www.osc.ny.gov/legal-opinions/opinion-90-26State Agencies Bulletin No. 434
… regarding new Earnings Codes used by OSC in time entry for employees who are due a tax refund. Affected Employees … Immediately Background OSC receives tax refund requests for Federal, New York State, New York City, Yonkers and … OSC using the new codes. OSC will process a separate check for the refunds. These checks will be sent to the agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/434-new-earnings-codes-tax-refunds-processed-through-payservState Agencies Bulletin No. 2252
… Purpose: The purpose of this bulletin is to inform agencies that position pools in … 27, 2024, are affected. Background: Certain chart of accounts strings in SFS that are attached to position … OSC Actions: The attachment below contains a spreadsheet of all current position pools that are associated with a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2252-sfs-chartfield-strings-payserv-9132024-9272024-lapse-datesFind Opportunities to Do Business with New York State
… There are many online resources to help you find the state bid opportunity that’s right for you and your business. Contract Reporter - New York State’s official source for State contracting …
https://www.osc.ny.gov/state-vendors/resources/find-opportunities-do-business-new-york-state