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Town of Alden – Town Supervisor (2024M-105)
… The former Supervisor did not: Always record collections in a timely manner during 2023, with an average of 40 days … bank reconciliations. As a result, the total cash balance in the 2023 Annual Financial Report (AFR) was overstated by … bank reconciliations that should have been completed in prior years. Provide the Board with monthly financial …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-supervisor-2024m-105State Comptroller DiNapoli Releases Municipal Audits
… services were procured in accordance with the procurement policy and that all claims were approved prior to payment. … claims and 44 debit card transactions totaling $8,346 were paid prior to board audit and approval, which could result in … prior to the board’s audit. Town of Berne – Audit Follow Up (Albany County) A report, dated September 2021, …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits were issued. Auditors … of various counties, cities, towns and villages across the state to assess whether local officials adequately considered the impact of the pandemic on their financial operations …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… as of June 30, 2019. Auditors found that there were seven old cases recorded in the accounting system dating back to … and reports was inadequate. Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases School District Audits
… could have improved their management of a 2016 capital project. Auditors determined that district officials did not … pricing or obtain alternative proposals or quotations for project purchases. The board also did not always approve … in four reserves. District officials have developed a plan to use $5.4 million from four general fund reserves for …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-school-district-audits-0State Comptroller DiNapoli Releases Municipal Audits
… finance’s custody that should have been turned over to the Office of the State Comptroller as abandoned property. … (Tioga County) Auditors found control weaknesses in the community hall rental process. Documentation of compliance with the …
https://www.osc.ny.gov/press/releases/2020/05/state-comptroller-dinapoli-releases-municipal-auditsSUNY Bulletin No. SU-251
… for each employee. Effective Date(s) Paychecks dated November 15, 2017 OSC Actions At SUNY’s request, OSC will rename deduction …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-251-modification-state-university-new-york-suny-tax-deferredState Agencies Bulletin No. 266
… Purpose To explain the General Checking Account bank change from Key Bank to Fleet Bank Affected Employees All … check currently issued from Key Bank are affected. This change does not include State Insurance Fund employees. … payrolls and Thursdays for Institution payrolls. The change in depository bank does not affect this policy. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/266-bank-account-change-new-york-state-employee-payroll-checksNewspapers Available for Notice of Unclaimed Funds Publications
… Greek Korean Spanish Yiddish World Journal 141-07 20th Ave Whitestone, NY 11357 Contact: Zoe Wang 719-746-8889xx1 …
https://www.osc.ny.gov/unclaimed-funds/reporters/newspapers-available-notice-unclaimed-funds-publicationsState Agencies Bulletin No. 1078
… a later date. Employees should monitor the plan website or newsletter for future announcements regarding this feature. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1078-nys-deferred-compensation-plan-after-tax-roth-contributionsState Agencies Bulletin No. 2337
… inform agencies of OSC’s automatic processing of the April 2025 CSEA Salary Increase and provide instructions for … a salary increase of three percent (3.00%) for fiscal year 2025-2026 and includes the April 1, 2025 CSEA Salary Schedule . Effective Dates: The April 2025 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2337-april-2025-civil-service-employees-association-csea-3-salary-increaseOpinion 91-16
… line charge authorized by statute. May 6, 1991 Francis T. Murray, Esq., County Attorney County of Ulster …
https://www.osc.ny.gov/legal-opinions/opinion-91-16Opinion 88-70
… CITY LAW, §20(2), (7); GENERAL MUNICIPAL LAW, §6-c(8): LOCAL FINANCE LAW, §34.00: In the absence of express … of Warrensburg , 90 AD2d 916, 456 NYS2d 873, mot for lv to app den 58 NY2d 604, 459 NYS2d 1027; Meredith v Connally , 68 … or permissive referenda, respectively, for certain local laws). However, there may be referendum requirements in …
https://www.osc.ny.gov/legal-opinions/opinion-88-70Opinion 92-31
… and Duties (publication of informational newsletter) VILLAGE LAW, §4-412(1): A village, by local law, may provide for the publication and … meetings, information as to the structure and function of village government, schedules of village activities and … Whether a village at village expense may publish a newsletter to be …
https://www.osc.ny.gov/legal-opinions/opinion-92-31Comptroller DiNapoli Releases Municipal Audits
… office completed audits of the Town of Caroga , Town of German Flatts , Town of Jasper , Town of Mamakating , City of … of the State Comptroller in a timely manner. Town of German Flatts – Fiscal Stress (Herkimer County) The board did … his office completed audits of the Town of Caroga Town of German Flatts Town of Jasper Town of Mamakating City of …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-2XI.2 Comptroller Approval of Contracts and General Contracts Processing – XI. Procurement and Contract Management
… Office of the State Comptroller (OSC) is charged with the responsibility, under Section 112 of the State Finance Law, … including instructions for enrollment, see XI.16 Vendor Responsibility . EDSS provides authorized agency users the … The Office of the State Comptroller OSC is charged with the responsibility under Section 112 of the State Finance Law for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2-overviewVII.4 Appropriated Loan Receivables – VII. State Revenues and Appropriated Loan Receivables
… loaned or advanced to non-State agencies pursuant to State Finance Law Section 40-a. ALRs anticipate future repayment … of Contracts (OSC BOC). Note: Per Section 93 of the State Finance Law, Repayment Agreements are not needed for Capital … loaned or advanced to nonState agencies pursuant to State Finance Law Section 40a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii4-appropriated-loan-receivablesXIV.14.L Asset Retirement Obligations – XIV. Special Procedures
… OBLIGATION DEFINITION An asset retirement obligation (ARO) is a legally enforceable liability associated with the … There must be an external obligating event to recognize an ARO. Obligations that arise solely from a plan to sell or … Internal Obligating Events In order to recognize an ARO, there must also be an internal obligating event. …
https://www.osc.ny.gov/state-agencies/chapter-xiv/xiv14l-asset-retirement-obligationsMedicaid Program – Managed Care Premium Payments for Recipients With Comprehensive Third-Party Insurance
… Purpose To determine whether the Department of Health (Department) made Medicaid mainstream managed care … on behalf of individuals who had comprehensive third-party health insurance coverage. The audit covered the period … and locally funded program that provides a wide range of health care services to those who are economically …
https://www.osc.ny.gov/state-agencies/audits/2018/06/13/medicaid-program-managed-care-premium-payments-recipients-comprehensive-third-partyOpinion 92-35
… at a charge of one dollar per parcel. Read literally, the statute requires notice to each owner of real property upon … however, "[a] construction which would make a statute absurd, or lead to absurd results, should be avoided" … arise from a literal interpretation of the language of a statute (see, e.g., Chatlos v McGoldrick , 302 NY 380, 388). …
https://www.osc.ny.gov/legal-opinions/opinion-92-35