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Town of Venice – Supervisor’s Financial Records and Reports (2023M-73)
… were not Board approved. In addition, bank reconciliations for 15 of the 36 months reviewed were not performed, the … did not present financial records and reports to the Board for audit, as required. Key Recommendations Maintain …
https://www.osc.ny.gov/local-government/audits/town/2023/09/08/town-venice-supervisors-financial-records-and-reports-2023m-73Town of Western - Supervisor’s Records and Reports (2022M-184)
… oversight of the accountant’s work. As a result, the Town does not have accurate financial records and has been unable …
https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-western-supervisors-records-and-reports-2022m-184Town of Urbana – Supervisor’s Financial Records and Reports (2022M-14)
… in Appendix A, Town officials generally agreed with our recommendations and indicated they would take corrective action. Appendix B includes our comment on an issue raised in the Town’s response. …
https://www.osc.ny.gov/local-government/audits/town/2022/05/13/town-urbana-supervisors-financial-records-and-reports-2022m-14Training Resources for State Agencies and Employees
… View training materials and ondemand videos for classes presented by the Office of Operations …
https://www.osc.ny.gov/state-agencies/trainingCommon Reporting Errors: From AUD to AFR
In this session, you will learn about common reporting errors made by local governments when completing annual reports and our staff will explain how to correctly report the underlying transactions.
https://www.osc.ny.gov/files/local-government/academy/pdf/common-reporting-errors-aud-afr-12-7-22-update.pdfState Agencies Bulletin No. 1377
… of the completion of the internal payroll development testing. Inbound and Outbound file interfaces to and from … new COA accounting structure in SFS will be available for testing Affected Employees The accounting, reporting and … months OSC Payroll has been developing new layouts and testing the agency and statewide inbound and outbound …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1377-new-york-state-payroll-system-payserv-conversion-statewide-financialCost-Saving Ideas: A Guide to Justice Court Consolidation in Villages and Towns
… is growing interest by citizens and local governments to explore consolidation of justice courts, when practicable. … Benefits of consolidation include, but are not limited to, maximizing services by pooling resources and streamlining … justice court matters arising in the village. What needs to happen The village board must abolish the office of …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-guide-justice-court-consolidation-villages-and-townsTown of Ticonderoga – Financial Records and Reports (2015M-301)
… 1, 2013 through April 30, 2015. Background The Town of Ticonderoga is located in Essex County and has a population …
https://www.osc.ny.gov/local-government/audits/town/2016/02/26/town-ticonderoga-financial-records-and-reports-2015m-301DiNapoli Report Examines Post-COVID Trends in New York's Aging Prison Population
… led to a demographic shift towards an older incarcerated population, and necessitates increased attention to policies … which included a decrease of 1,603 individuals aged 50 or over (17%). The share of older incarcerated individuals … population, but the three most recent data years (2023-2025) show a rise of 1,957 individuals in state prisons. The …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-report-examines-post-covid-trends-new-yorks-aging-prison-populationAnnual Statement
… Beginning with Statements for 2025, you will receive an Annual Benefit Statement (instead of a Retiree Annual Statement) if you are: A beneficiary receiving a … Order (DRO). Retirees will continue to receive a Retiree Annual Statement . If you receive more than one pension …
https://www.osc.ny.gov/retirement/retirees/annual-statementContact Us
… Electronic Communication By providing your email address, mobile and/or fax number you agree that we may correspond … messaging rates may apply based on your plan with your mobile phone center. …
https://www.osc.ny.gov/unclaimed-funds/reporters/contact-usDiNapoli: Language Services Need to be Readily Accessible at NYC Public Health Clinics and Other Programs, Audit Finds
… its public health clinics and other public-facing programs for patients and clients who have limited English proficiency, creating barriers to accessing vital …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-language-services-need-be-readily-accessible-nyc-public-health-clinics-and-other-programsPrompt Payment Interest Report FY 2017-2018, May 2018
This report identifies the number of late payments, the number of days to process late payments, the amount of interest paid and the reasons for the delays.
https://www.osc.ny.gov/files/reports/special-topics/pdf/prompt-payment-interest-2017-18.pdfWhat Not to Report – Legacy Reporting
… through Retirement Online including their earnings the number of days they worked and more …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/what-not-reportTown of Scio – Highway Fund Financial Condition and Records and Reports (2013M-279)
… and the extent to which financing through the issuance of short- and long-term indebtedness is necessary prior to …
https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-scio-highway-fund-financial-condition-and-records-and-reports-2013m-279Town of Carroll – Internal Controls Over Selected Financial Activities (2013M-221)
… Office of the State Comptroller, and it did not request a 30-day extension in 2011 or 2012. The Supervisor did not submit … any type of budget information on a timely basis or a list of reconciled bank account balances on a monthly basis. …
https://www.osc.ny.gov/local-government/audits/town/2014/03/21/town-carroll-internal-controls-over-selected-financial-activities-2013m-221Village of Livonia – Board Oversight and Information Technology (2014M-221)
… technology controls for the period June 1, 2012 through April 15, 2014. Background The Village of Livonia is located … through 2012-13 because the Board did not consider the results of operations for the previous year when budgeting … proper rates of pay were paid or certify the payrolls from April through November 2013. Key Recommendations Require the …
https://www.osc.ny.gov/local-government/audits/village/2015/01/09/village-livonia-board-oversight-and-information-technology-2014m-221DiNapoli Urges New Yorkers to Spend Holiday Gift Cards
… over to the State Comptroller’s Office of Unclaimed Funds (OUF), where the money can always be claimed. In 2025, … if a card is lost or goes unused. Retailers can provide OUF with a name if the person registers the gift card online, … for details about any fees and expiration dates. In 2025, OUF returned more than $580 million to their rightful owners. …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-urges-new-yorkers-spend-holiday-gift-cardsCommon Reporting Errors: From AUD to AFR
In this session, you will learn about common reporting errors made by local governments when completing annual reports and our staff will explain how to correctly report the underlying transactions. The presenters will provide examples of these errors as made in the Annual Update Document (AUD) and
https://www.osc.ny.gov/files/local-government/academy/pdf/common-reporting-errors-aud-afr-12-7-22.pdfXII.6.Z Processing Payments to Complex Entities – XII. Expenditures
… grid has acquired Brooklyn Union Gas Company, Key Span Gas East Corporation, and Niagara Mohawk. These companies are now … Gas Company); and Long Island (previously Key Span Gas East Corporation). As a result, if your agency received …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6z-processing-payments-complex-entities