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Ulster Board of Cooperative Educational Services – Network User Accounts (2023M-42)
… to BOCES officials, we found that officials did not: Disable 17 unneeded network user accounts, including seven … ranging from November 2016 to December 2021. Review and disable 76 potentially unneeded user accounts, including 34 … Periodically review existing network user accounts and disable user accounts when access is no longer needed. BOCES …
https://www.osc.ny.gov/local-government/audits/boces/2023/08/18/ulster-board-cooperative-educational-services-network-user-accounts-2023m-422023 Annual Cash Basis Report on State Funds
… (Uses) Governmental Funds - Local Assistance Disbursements Statement of Appropriation Transactions (in Force) … - Governmental Funds Tax Stabilization Reserve Account - Statement of Net Cash Transactions Short-Term Investment Pool … by Business Unit and Department Fund Structure and List of Joint Custody Fund … Comptrollers Annual Report to the …
https://www.osc.ny.gov/finance/cash-basis/2023-annual-cash-basis-report-state-fundsBayport Fire District – Credit Card Use (2016M-394)
… and use of the District's general purpose credit cards for the period January 1, 2015 through July 31, 2016. … Fire Commissioners. General fund budgeted appropriations for 2016 totaled approximately $2.1 million. Key Findings … credit card policy. The credit card account allows for cash advances of up to $1,000 per card per day. Not all …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/bayport-fire-district-credit-card-use-2016m-394Pittsfield Volunteer Fire Department – Cash Receipts and Disbursements (2016M-310)
… and adequate records with supporting documentation to account for all of the Department’s financial activities and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/pittsfield-volunteer-fire-department-cash-receipts-andTown of Bennington – Town Clerk (2013M-319)
… Recommendations Ensure that the shortage in the Clerk’s account is resolved. Issue press-numbered duplicate receipts …
https://www.osc.ny.gov/local-government/audits/town/2014/10/21/town-bennington-town-clerk-2013m-319Orleans County – Court and Trust Funds (2014M-043)
… Purpose of Review The purpose of our review was to determine whether … to the County Treasurer for safekeeping. To carry out this responsibility, the Treasurer must develop sound … and trust funds to the State Comptroller as prescribed by statute. We identified four actions totaling $9,663 which …
https://www.osc.ny.gov/local-government/audits/county/2014/02/14/orleans-county-court-and-trust-funds-2014m-043Edgemont Union Free School District – Information Technology (2024M-37)
… (District) officials disabled unnecessary user accounts in a timely manner. Key Findings The IT Director did not disable unnecessary user accounts in … manner. As a result, the District had an increased risk of unauthorized access to and use of the network and could …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/08/edgemont-union-free-school-district-information-technology-2024m-37Reporting Services Provided by Lawyers and Law Firms (Education Law Section 2053)
… Educational Services (BOCES) are required by Education Law §2053 to annually report lawyers who provide legal … Rev. 12/23 … Reporting Services Provided by Lawyers and Law Firms Education Law Section 2053 …
https://www.osc.ny.gov/retirement/employers/reporting-services-provided-lawyers-and-law-firms-education-law-section-20532024 Annual Cash Basis Report on State Funds
… Appropriation Transactions (in Force) Appropriated Loans Receivable Transactions General Obligation Debt Future General Obligation Debt Service Requirements Payable from Debt Service Funds …
https://www.osc.ny.gov/finance/cash-basis/2024-annual-cash-basis-report-state-funds2025 Annual Cash Basis Report on State Funds
… ( Adobe Acrobat - PDF ) Combined Statements of Cash Receipts, Disbursements and … Structure and List of Joint Custody Fund … Comptrollers Annual Report to the Legislature on State Funds Cash Basis of …
https://www.osc.ny.gov/finance/cash-basis/2025-annual-cash-basis-report-state-fundsReal Property Tax Cap and Tax Cap Compliance
… on our upcoming training opportunities. Contact Call our Help Line at 1-866-321-8503 or 518-408-4934: Technical issues, …
https://www.osc.ny.gov/local-government/property-tax-capConstitutional Tax Limits
… The New York State Constitution places a legal limit on the authority of counties, as well as cities and … payments if taxes are levied in excess of a municipality’s tax limit. File Constitutional Tax Limit Form Now Enrollment … the OSC Help Line. (518) 408-4934 (866) 321-8503 (toll free) Technical issues, account set-up or log-in password …
https://www.osc.ny.gov/local-government/required-reporting/constitutional-tax-limitsEnrolling Members – Membership and Enrollment
… Using Retirement Online Enrolling a member through Retirement Online allows you to immediately view important information, such as your … you enroll mandatory members using Retirement Online , you do not need to submit a paper membership application to …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/enrolling-membersVIII.1 Overview – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… Audit & Control, the NYS Annual Financial Audit and the Federal Single Audit. If at any time, a transaction is deemed …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1-overviewOpinion 94-13
… the issues discussed in the opinion. PAID FIREFIGHTERS -- Disability Benefits (procedure to terminate for engaging in prohibited employment) FIRE PROTECTION AND … engaging in prohibited employment requires an adversarial hearing at which the municipality has the burden of proof. …
https://www.osc.ny.gov/legal-opinions/opinion-94-13DiNapoli: Pleasant Valley Town Clerk Charged in Theft of Fees
… were uncovered by the State Comptroller’s office after a referral from town officials. As clerk, Hart also functions …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-pleasant-valley-town-clerk-charged-theft-feesEssex Fire District No. 2 – Cash Disbursements (2015M-167)
… January 1, 2014 through April 30, 2015. Background The Essex Fire District No. 2 is a district corporation of the State, separate and distinct from the Town of Essex in Essex County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/30/essex-fire-district-no-2-cash-disbursements-2015m-167Clyde Fire Company – Controls Over Financial Activity (2015M-072)
… County. The Company is affiliated with the Galen-Clyde Joint Fire District. In 2014, the Company’s revenues were … the audit period. The Treasurer does not perform formal bank reconciliations for the general checking account and other bank accounts. The Treasurer and other individuals who collected …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/08/14/clyde-fire-company-controls-over-financial-activity-2015m-072Southern Tier East Regional Planning Development Board – Board Oversight (2017M-165)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided … The former Director hired an employee in violation of Broome County Civil Service (BCCS) requirements at a …
https://www.osc.ny.gov/local-government/audits/county/2018/04/06/southern-tier-east-regional-planning-development-board-board-oversight-2017m-165Seized Assets Program (Follow-Up)
… Purpose To determine the extent of implementation of the six recommendations included in our original report, Seized Assets Program ( 2013-S-46 ). Background The mission of the … for seized assets and whether it obtains the requested share from forfeited assets. We concluded that the division …
https://www.osc.ny.gov/state-agencies/audits/2017/11/28/seized-assets-program-follow