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Cohoes Housing Authority – Internal Controls Over Payroll (2013M-373)
… October 1, 2012 through September 30, 2013. Background The Cohoes Housing Authority (Authority) is located in the City of Cohoes (City) in Albany County and was established to provide … Cohoes Housing Authority Internal Controls Over Payroll …
https://www.osc.ny.gov/local-government/audits/city/2014/03/07/cohoes-housing-authority-internal-controls-over-payroll-2013m-373Plattsburgh Public Library – Circulation Desk Cash Receipts (2015M-8)
… examine the Library’s internal controls over circulation desk cash receipts for the period of January 1, 2013 through … related to collecting cash receipts at the circulation desk, the procedures were insufficient. Procedures did not … and remitting cash receipts received at the circulation desk. Ensure that on a daily basis two employees count the …
https://www.osc.ny.gov/local-government/audits/library/2015/04/03/plattsburgh-public-library-circulation-desk-cash-receipts-2015m-8Town of New Albion – Justice Court Operations (2014M-161)
… The Town of New Albion (Town) is located in Cattaraugus County and has a population of 1,972 residents. It is … analysis. Both Justices maintained two outstanding bail lists. The failure to maintain adequate bail records and reconcile them with reconciled bail bank …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/29/town-new-albion-justice-court-operations-2014m-161Chenango County – Court and Trust Funds (2025-C&T-2)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2023 through May 31, 2025. … court and then delivered to a county treasurer (treasurer) for safekeeping. Payments made pursuant to court orders … established appropriate controls to safeguard and account for court and trust funds for the period January 1 2023 …
https://www.osc.ny.gov/local-government/audits/county/2025/09/12/chenango-county-court-and-trust-funds-2025-ct-2Andover Central School District - Financial Management (2018M-145)
… Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/andover-central-school-district-financial-management-2018m-145Sagaponack Common School District - Fund Balance Management (2018M-53)
… are necessary and reasonable, and use excess amounts in a manner that benefits residents. The results of our audit … with District officials and their comments, which appear in Appendix A, have been considered in preparing this report. District officials generally agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/13/sagaponack-common-school-district-fund-balance-management-2018m-53State Comptroller DiNapoli Releases School District Audits
… services totaling approximately $4.3 million (93 percent) of those reviewed. The district had written agreements with 18 of 19 professional service providers and payments were made in accordance with the terms of the agreements. Tioga Central School District – Cash …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-audits-1Comptroller DiNapoli Releases School District Audits
… control manager, resulting in an inadequate segregation of duties. North Bellmore Union Free School District – Procurement of Professional Services (2019M-95) The board did not comply … to procure professional services. In addition, a review of procedures district officials used to select 17 …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-audits-1State Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 180,000 … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-auditsState Police Bulletin No. SP-40
… Purpose To notify the Division of State Police of the procedures for … Questions Payroll related questions should be directed to your OSC payroll auditor. … To notify the Division of State Police of the procedures for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-40-2000-and-2001-productivity-bonus-payments-employees-represented-policeOverview – Divorce and Your Benefits
… The New York State Court of Appeals has determined that retirement benefits may … in the form of a Domestic Relations Order (DRO) — a legal document issued by the same court that issued the judgment of divorce. A DRO gives NYSLRS …
https://www.osc.ny.gov/retirement/members/divorce/overviewTravel Advisory No. 3
… eligible for an insurance claim, the employee renting the car must report the accident immediately to the local … agency, the employee’s supervisor, and the rental car vendor. The employee must also file a damage claim report with the rental car vendor. Reference: To view all updated information, …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/3-travel-manual-updateComptroller DiNapoli Releases November Cash Report
… tax collections, according to the monthly state cash report issued today by New York State Comptroller Thomas P. … initial projections. Other findings from the November cash report include: Personal income tax receipts through Nov. 30 … 12.5 percent or $453.4 million. The November cash report can be found here: …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-november-cash-reportOpinion 91-12
… that bear on the issues discussed in the opinion. FIRE COMPANY -- Powers and Duties (retention of moneys … GENERAL MUNICIPAL LAW, §204-a: Moneys raised by a fire company through activities conducted under the authority … fire company that is part of a village fire department is property of the village or the fire company. General …
https://www.osc.ny.gov/legal-opinions/opinion-91-12Opinion 92-51
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … -- Reimbursement for Expenses (spouses' expenses - spouse of member of IDA) GENERAL MUNICIPAL LAW, §856(2): An … an industrial development agency IDA may reimburse members of the IDA or the executive director of the IDA for certain …
https://www.osc.ny.gov/legal-opinions/opinion-92-51Opinion 98-15
… subject to permissive referendum requirements of Town Law 642 …
https://www.osc.ny.gov/legal-opinions/opinion-98-15Adult Career and Continuing Education Services – Vocational Rehabilitation Supported Employment Program
To determine whether the Adult Career and Continuing Education Services Vocational Rehabilitation ACCESVR Supported Employment Program achieved its intended objectives namely to provide vocational rehabilitation supported employment services for individuals with a disability
https://www.osc.ny.gov/state-agencies/audits/2022/03/30/adult-career-and-continuing-education-services-vocational-rehabilitation-supportedState Agencies Bulletin No. 1831
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the … Background Effective Pay Period 1, the factor used to calculate biweekly earnings on Job Data, Additional Pay, … earnings will change from the Leap year factor to the Non-Leap Year factor of 0.038356 (365 day rate). …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1831-factor-change-fiscal-year-2020-2021State Agencies Bulletin No. 2369
… panel in PayServ. If the stop payment is for a lost or destroyed payroll check that requires a reversal, agencies … of the overpayment. If the stop payment is for a lost or destroyed payroll check that requires an exchange, agencies …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2369-request-stop-payment-replacement-reversal-or-exchange-new-york-state