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Town of Malone – Justice Court Operations and Highway Department Payroll (2015M-83)
… January 31, 2015. Background The Town of Malone is located in Franklin County and has a population of approximately 14,500. The Town is governed by … to Court Operations. The Justices remitted $327,797 in fines, fees and surcharges to the Supervisor in 2014. Key …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/21/town-malone-justice-court-operations-and-highway-department-payroll-2015mVillage of Red Creek – Board Oversight of the Clerk-Treasurer and Water Operations (2014M-173)
… not appropriately segregated. The Clerk-Treasurer performs all functions related to receipts, disbursements and billed …
https://www.osc.ny.gov/local-government/audits/village/2014/10/24/village-red-creek-board-oversight-clerk-treasurer-and-water-operations-2014m-173Newark School District Public Library – Board Oversight (2014M-54)
… its services. Key Recommendations Adhere to and enforce all provisions of its investment policy, divest from all improper investments and place all Library moneys in time …
https://www.osc.ny.gov/local-government/audits/library/2014/06/20/newark-school-district-public-library-board-oversight-2014m-54Town of Davenport – Financial Operations (2013M-62)
… identified in permit fee revenues. Ensure that all claim vouchers are presented to the Board for audit and approval and that all such claims appear on an abstract. Ensure that the …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-davenport-financial-operations-2013m-62Town of Cayuta – Board Oversight and Cash Receipts and Disbursements (2015M-6)
… funds include financing one-time expenditures and reducing property taxes. Annually audit or contract for an audit of …
https://www.osc.ny.gov/local-government/audits/town/2015/08/28/town-cayuta-board-oversight-and-cash-receipts-and-disbursements-2015m-6Town of Cheektowaga – Awarding Contracts for Goods and Services (2013M-293)
… these contracts − for public works projects and sidewalk replacement services − that resulted in payments totaling … $600,000 more than was necessary for sidewalk replacement. Further, because property owners are required to … clearly communicate the quantity and nature of the work to be performed and the criteria used to award the …
https://www.osc.ny.gov/local-government/audits/town/2014/04/18/town-cheektowaga-awarding-contracts-goods-and-services-2013m-293State Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … Operations (Suffolk County) Town officials need to improve the fuel inventory recordkeeping to help ensure fuel is safeguarded. The board did not enter …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases School District Audits
… officials have not developed and adopted a comprehensive written information technology (IT) contingency plan. The … support, which includes a disaster recovery plan template, a key component of an IT contingency plan. Although … in Comptroller DiNapoli’s July 2020 budget review letter. The district's proposed budget complies with the tax …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-audits-1Comptroller DiNapoli Releases School and Municipal Audits
… in claims (16 percent) that were either not presented to the board or improperly paid prior to board approval. Auditors also found that 11 claims … deficit had occurred during the 2018-19 fiscal year. Due to several inaccurate estimates, the district is on track to …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-school-and-municipal-auditsCUNY Bulletin No. CU-724
… Campaign, Deduction Code 897. Affected Employees All CUNY employees are affected. Effective Dates Payroll … are not available this year. OSC Actions OSC will end date all 2021 CUNY Charitable deductions that currently have no … not valid. OSC will process the electronic file received from CUNY to add a row to the employee’s general deduction …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-724-2022-cuny-charitable-campaignState Agencies Bulletin No. 231
… the Division of Criminal Justice Services (DCJS), except for employees of the City University of New York Effective … payroll deductions. OSC has established escrow accounts for these agencies. After the payroll confirmation process each week, the deductions for code 431 will be credited to the respective agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/231-fingerprint-fee-processingComptroller DiNapoli Releases School Audits
… , Enlarged City School District of Troy and the True North Rochester Preparatory Charter School . “In an era of limited … and use of leave time were recorded accurately. True North Rochester Preparatory Charter School – Contract Management … CSD Port Byron CSD Enlarged CSD of Troy and the True North Rochester Preparatory Charter School …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-school-audits-0Comptroller DiNapoli Releases Municipal Audits
… Fire Department , Barnard Fire District , Orange Lake Fire District , Village of Silver Springs , Southern Cayuga Lake Intermunicipal Water Commission and the Town of Westport . “In today’s … the Barnard Fire Department Barnard Fire District Orange Lake Fire District Village of Silver Springs Southern Cayuga …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-municipal-auditsDiNapoli Releases Mid-Year State Cash Report and Review
… than projected and the state collected nearly $3.5 billion from financial settlements through September, according to … tax growth has generally been relatively strong. Spending from All Funds through the first half of the fiscal year was up by 4.2 percent from a year earlier, or $2.7 billion, primarily because of …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-releases-mid-year-state-cash-report-and-reviewComptroller DiNapoli Releases School Audits
… and the Ravena-Coeymans-Selkirk Central School District . “In an era of limited resources and increased accountability, … revenues and realistic estimates for expenditures. As a result, the district has accumulated unrestricted fund … total of $16,348 because payments were not calculated in accordance with terms of their collective bargaining …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-audits-0Opinion 90-38
… issues discussed in the opinion. STREETS AND HIGHWAYS -- Seasonal Limited Use Highway (effect of subsequent … buildings are occupied and are dependent upon the highway for access. We are in receipt of your letter concerning a town highway which has been designated and posted for this year as a seasonal limited use highway pursuant to …
https://www.osc.ny.gov/legal-opinions/opinion-90-38Vendor Responsibility Documentation
… Documentation requirements for state contracting entities …
https://www.osc.ny.gov/state-vendors/vendrep/vendor-responsibility-documentationOpinion 89-14
… LAW, §986(1): A collecting officer may not request persons paying their taxes by mail who desire a tax receipt to … whether a tax collecting officer may request that persons paying their taxes by mail and desiring a tax receipt include … or upon request forward by mail a receipt to each person paying a tax... Subdivision (2) of section 986 states that …
https://www.osc.ny.gov/legal-opinions/opinion-89-14Comptroller DiNapoli Releases School Audits
State Comptroller DiNapoli announced completed audits of the CampbellSavona Central School District CSD GilboaConesville CSD Hicksville Union Free School District Highland FallsFort Montgomery CSD MadridWaddington CSD and the YorkshirePioneer CSD
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-releases-school-audits-1Responsibility for IT Internal Controls – Information Technology Governance
… Internal controls are essential to the effective operation of local governments and schools. They encompass the … and monitoring IT internal controls. An important way that governing boards fulfill their oversight …
https://www.osc.ny.gov/local-government/publications/it-governance/responsibility-it-internal-controls