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Town of Chesterfield – Town Clerk (2024M-110)
… Town Clerk (Clerk) properly recorded, deposited, remitted and reported collections. Key Findings The Clerk did not … not have assurance that all collections are accounted for, and money could be lost or misappropriated. The Clerk and Deputy Clerk did not record and issue receipts for …
https://www.osc.ny.gov/local-government/audits/town/2025/01/24/town-chesterfield-town-clerk-2024m-110Fairview Fire District – Payroll and Leave Accruals (2024M-96)
… inaccurate and unsupported. Paid five employees $55,407 in overtime payments that could have been avoided or reduced. … which they are entitled. Review payroll errors identified in this report and, if appropriate, consult with the attorney … B includes our comment on an issue that was raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/01/24/fairview-fire-district-payroll-and-leave-accruals-2024m-96Greece Central School District – Procurement of Professional Services (2024M-129)
… way and without favoritism. Of the 51 professional service providers that were paid more than $10,000, or a total of … the competition process for 33 professional service providers that were paid $2.4 million (65 percent). Officials … and procedures. For example, three medical service providers were paid $346,995 without using the required …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/31/greece-central-school-district-procurement-professional-services-2024mBarnard Fire Department – Financial Controls (2015M-134)
… January 1, 2013 through December 31, 2014. Background The Barnard Fire Department is located in the Town of Greece, … a five-member Board of Directors, is affiliated with the Barnard Fire District and provides fire protection and rescue … Barnard Fire Department Financial Controls 2015M134 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/09/25/barnard-fire-department-financial-controls-2015m-134Allegany Engine Company, Inc. – Internal Controls Over Financial Activities (2014M-176)
… and reported and that Company money was safeguarded for the period January 1, 2013 through April 28, 2014. … The Treasurer did not offer a legitimate Company purpose for $7,123 in cash withdrawals. The President did not appoint … reports to the Board. Develop and implement procedures for Company officials to follow during and after fundraising …
https://www.osc.ny.gov/local-government/audits/county/2015/01/16/allegany-engine-company-inc-internal-controls-over-financial-activities-2014m-176State Comptroller DiNapoli Releases Municipal Audits
… local government audits have been issued. Town of Bath – Real Property Tax Exemptions Administration (Steuben County) Auditors reviewed 125 real property tax exemptions totaling $52.1 million and … books and records, as required. Town of Lysander – Real Property Tax Exemption Administration (Onondaga County) …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 306
To provide information about additional public queries available for agency use
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/306-new-generic-public-queries-ps-query-databaseState Agencies Bulletin No. 1200
… Purpose To inform agencies that earnings code CFR (CLEFR) will be used to process taxable fringe benefit CLEFR transactions for 2012 and explain how it will affect employee’s taxable income and withholdings … To inform agencies that earnings code CFR CLEFR will be used …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1200-certification-licensure-and-exam-fee-reimbursement-clefr-2012State Agencies Bulletin No. 1106
… Purpose To inform agencies that earnings code CFR (CLEFR) will be used to process taxable fringe benefit CLEFR transactions for 2011 and explain how it will affect employee’s taxable income and … To inform agencies that earnings code CFR CLEFR will be used …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1106-certification-licensure-and-exam-fee-reimbursement-clefr-2011DiNapoli: January Tax Collections Fall Short
… 10 months of the state’s fiscal year rose 1 percent from last year to $58.9 billion, but were $367.3 million below the … into the state have been generally on track this year, but last month’s tax collections fell short of expectations,” … in January of $9.2 billion were down 1.3 percent from last year. PIT receipts, the state’s largest source of tax …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-january-tax-collections-fall-shortDiNapoli: Needles, Birth Control Go Missing From NYC School Health Centers
… inventory; Excluding the hypodermic needles, a total of 907 units (39.5 percent) of various medications could not be …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-needles-birth-control-go-missing-nyc-school-health-centersOpinion 89-55
… This opinion represents the views of the Office of the State Comptroller at the time it was … within the town police department, may delegate that authority to the chief of police. Town Law, §150(1) … promotions (Town Law, §150[2]). There is no similar authority in the Town Law, however, to confer upon the chief …
https://www.osc.ny.gov/legal-opinions/opinion-89-55VI.2.B Policies/Laws – VI. Budgets
… ledgers. Only Budget Transfers or InterUnit Budget Transfer journals are permissible for these ledgers. For more … on the use of Budget Transfers or InterUnit Budget Transfer journals, see Section 3.A – Budget Transfers … and the object or purpose to which it is to be applied; and it shall not be sufficient for such law to refer …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi2b-policieslawsXII.6.O Paying Retainage – XII. Expenditures
… SECTION OVERVIEW AND POLICIES This section provides Business Units with instructions on recording and paying … where ongoing contractual services exist between a Business Unit and a vendor, and the Business Unit deems it prudent to retain a certain percentage …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6o-paying-retainageXII.10.D Monitoring Moving Services – XII. Expenditures
… to accomplish moving tasks. Policy References: NYS OGS Group 79004 – Moving Services Award #23140 (replaces #22723) … the authorization of the OGS’ Procurement Services Group or the agency representative. It is also necessary that …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10d-monitoring-moving-servicesBest Practices – Information Technology Contingency Planning
… Assemble a team responsible for drafting an IT contingency plan for management’s review and approval. The team should include individuals with knowledge about … as well as those with appropriate technical knowledge of the organization’s IT systems and electronic data. It may be …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/best-practicesEaster Seals New York – Compliance With the Reimbursable Cost Manual
… the costs reported by Easter Seals New York (Easter Seals NY) on its Consolidated Fiscal Report (CFR) were properly … years ended December 31, 2013. Background Easter Seals NY, a not-for-profit organization, offers a wide variety of … services throughout New York State. Easter Seals NY is authorized by SED to provide preschool special …
https://www.osc.ny.gov/state-agencies/audits/2016/10/12/easter-seals-new-york-compliance-reimbursable-cost-manualLegal Aid Society
… whether payments Unified Courts System (Courts) made to Legal Aid Society of New York City (Legal Aid) from April 1, 2012 through March 31, 2013 were … The Attorneys for Children Program (AFC Program) provides legal representation and associated support services (e.g. …
https://www.osc.ny.gov/state-agencies/audits/2015/08/26/legal-aid-societyImplementation of the Security Guard Act
… the initial application process, the Division receives arrest notifications for anyone having applied for a security … of Criminal Justice Services. The Division reviews arrest notifications to ensure security guards remain in … For example, our review identified: Fourteen of the 50 arrest notifications of registered security guards (28 …
https://www.osc.ny.gov/state-agencies/audits/2021/07/06/implementation-security-guard-actState Agencies Bulletin No. 2186
The purpose of this bulletin is to provide agencies with instructions to update Tier 6 employees Savings Plans pages due to the twoyear look back
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2186-2024-two-year-look-back-tier-6-suny-optional-retirement-plan-orp-and