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Town of Crown Point - Town Clerk/Tax Collector (2018M-263)

… for fees (including campsite rentals), real property taxes and water and sewer rents. Key Findings The Clerk did not: Remit real property taxes totaling nearly $1.4 million in 2017 and 2018 to the … week, as required by law. For example, the Clerk collected taxes totaling $951,513 during the first seven weeks of 2017 …

https://www.osc.ny.gov/local-government/audits/town/2019/07/19/town-crown-point-town-clerktax-collector-2018m-263

Town of Oppenheim – Town Clerk Operations (2014M-248)

… 31, 2014. Background The Town of Oppenheim is located in Fulton County and has a population of approximately 1,900. … did not exist. The Clerk did not make deposits in a timely manner. The Clerk did not perform monthly bank … make disbursements to the Supervisor and to State agencies in a timely manner. The Board did not provide adequate …

https://www.osc.ny.gov/local-government/audits/town/2014/11/28/town-oppenheim-town-clerk-operations-2014m-248

Establishing the Standard Work Day – Legacy Reporting

… title (e.g., clerks, bus drivers, etc.), even if you only have part-time employees in that title or the title is … for different positions. For example, all laborers may have an eight-hour SWD, all clerical workers seven and …

https://www.osc.ny.gov/retirement/employers/legacy-reporting/establishing-standard-work-day

Dryden Central School District – Information Technology (2020M-106)

… not: Ensure information technology (IT) policies were up-to-date with current technology changes, existing policies … accounts and disable any unnecessary accounts, maintain up-to-date IT asset inventory records or enter into adequate … of Information Technology Services (IT Director) failed to determine whether any data was taken or notify either …

https://www.osc.ny.gov/local-government/audits/school-district/2021/02/26/dryden-central-school-district-information-technology-2020m-106

Sodus Center Fire Department – Financial Activities (2016M-424)

… Center Fire Department is a volunteer organization located in the Town of Sodus, Wayne County. The Department, which is … by the membership due to the lack of documentation in the meeting minutes. Key Recommendations Update the … that all claims are audited, document the approved claims in the meeting minutes and retain adequate supporting …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/03/31/sodus-center-fire-department-financial-activities-2016m-424

East Greenbush Community Library – Internal Controls Over Cash Receipts (2013M-223)

… Background The East Greenbush Community Library, located in the Town of East Greenbush in Rensselaer County, is a special district public library … which received its charter from the State Board of Regents in 1988. The Library is governed by a Board of Trustees …

https://www.osc.ny.gov/local-government/audits/library/2013/10/25/east-greenbush-community-library-internal-controls-over-cash-receipts-2013m-223

Renaissance Academy Charter School of the Arts – Financial Operations (2016M-198)

… Purpose of Audit The purpose of our audit was to review Board oversight of the School’s financial … Charter School of the Arts, which provides education to approximately 250 students, is located in the Town of … Findings The Board did not establish adequate procedures to ensure that all disbursements had sufficient supporting …

https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/renaissance-academy-charter-school-arts-financial-operations-2016m-198

Lynbrook Union Free School District – Special Programs (2016M-45)

… The Lynbrook Union Free School District is located in the Town of Hempstead in Nassau County. The District, which operates seven schools … driver’s education program session were not deposited in a timely manner. Key Recommendations Develop and adopt …

https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/lynbrook-union-free-school-district-special-programs-2016m-45

Operational Advisory No. 6

… : Lapsing Notice and Reminders Guidance : The Office of the State Comptroller (OSC) has completed recording all re-appropriations contained in the 2025-2026 fiscal year enacted budget. All appropriations scheduled to lapse on …

https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/6-lapsing-notice-and-reminders

IX.11.C Single Audit Act and Uniform Guidance – IX. Federal Grants

… as Federal awards which are assigned an Assistance Listing Number (ALN)(formerly CFDA). The ALNs are managed and … pass-through entity and pass-through entities identifying number must be included. Include the total amount provided to …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11c-single-audit-act-1984

DiNapoli: NYC Department of Education Must Do More to Combat Mental Health Crisis Among Youth

… students’ emotional wellbeing.” According to the Centers for Disease Control and Prevention, rates of childhood mental … well as other traumatic societal events, making the need for comprehensive mental health training, services and … In addition, based on DOE’s self-reported data for the 2020-21 school year, a time when mental health …

https://www.osc.ny.gov/press/releases/2022/08/dinapoli-nyc-department-education-must-do-more-combat-mental-health-crisis-among-youth

DiNapoli: Too Many Subway Stations Need Repairs

Too many New York City subway stations are in disrepair and New York City Transits repair program is progressing too slowly according to a report issued today by New York State Comptroller Thomas P DiNapoli

https://www.osc.ny.gov/press/releases/2014/10/dinapoli-too-many-subway-stations-need-repairs

Oversight of Persons Convicted of Driving While Intoxicated

… install and maintain an ignition interlock device (IID) in any vehicle they own or operate. An IID connects to the … to blow into the tube periodically to ensure that they have not been drinking while driving (rolling test). The IID … that offenders who disclaim vehicle ownership do not have vehicles registered in their names. Ensure that all …

https://www.osc.ny.gov/state-agencies/audits/2016/07/29/oversight-persons-convicted-driving-while-intoxicated

State Agencies Bulletin No. 1032

… receiving an increase. For eligible employees who have worked in more than one (1) agency and have been paid by all agencies using the same Employee Record … in the most current agency. For eligible employees who have worked in more than one (1) agency and have been paid …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1032-retroactive-increase-guaranteed-pre-shift-briefing-minimum-employees

Opinion 2006-9

… whether the proposed transfer would constitute a “sale” for purposes of Town Law §198(12) and, therefore, be subject … the proposition submitted to referendum must also provide for dissolution of the town district (Town Law §198[12][d]; … in reference to the situation when the consideration for the transfer of property and facilities is the assumption …

https://www.osc.ny.gov/legal-opinions/opinion-2006-9

Floral Park-Bellerose Union Free School District - Leave Records (2018M-264)

… that all leave requests are properly approved before the leave is used. … Determine whether employee leave accrual …

https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/floral-park-bellerose-union-free-school-district-leave-records-2018m-264

Available Options – Police and Fire Plan

… year, or sooner, after retiring), nothing will be paid to any beneficiary. Cash Refund — Contributions (Option ½) … If all of your accumulated annuity savings contributions have been expended, all payments will cease upon your death. … your benefit will be increased to the amount you would have received if you had selected the Single Life Allowance …

https://www.osc.ny.gov/retirement/publications/1512/available-options

Available Options – En-Con Police Officers Plan

… benefit. It provides for the maximum benefit payment to you each month for the rest of your life. Under this … one year, or sooner, after retiring), nothing will be paid to any beneficiary. Cash Refund — Contributions (Option ½) (Available only to members with annuity savings contributions on deposit) …

https://www.osc.ny.gov/retirement/publications/1822/available-options