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Opinion 2001-10
… certified or verified claims to a town unless so required by town board resolution. You ask whether a town must require … audited and allowed. The voucher must be accompanied by a statement by the officer whose action gave rise or origin to the claim …
https://www.osc.ny.gov/legal-opinions/opinion-2001-10State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of Burnt Hills – Ballston Lake Youth Recreation Commission , … Water and Sewer Authority , Chautauqua Utility District , City of Glen Cove , Town of Minerva , Pine City Fire …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… for bail, which led to them retaining $14,793 in bail funds that could not be identified by payee. The court clerks did not return unclaimed exonerated bail totaling $16,287 to the known …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-audits-0Vendor File Advisory No. 5
… Contact AC 3263-S: Add, Update or Delete Vendor Address In addition, the following form is required to be used by vendors to update their legal business name on the vendor file: AC3274-S: Update Vendor Name References: …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/5-updated-vendor-formsAccounts Payable Advisory No. 56
… Guidance: According to the Standards for Internal Control in New York State Government , separation of duties is a … various functions within an agency. For more information on Separation of Duties, please refer to GFO Chapter XI-A, …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/56-separation-dutiesSocial Security Adjustment – Article 14 Benefits
… be reduced by one-half (50 percent) of the primary Social Security benefit — regardless of whether you are actually collecting a benefit from Social Security. The primary Social Security benefit is the part of your Social Security benefit …
https://www.osc.ny.gov/retirement/publications/1644/social-security-adjustmentAccounts Payable Advisory No. 60
… agencies that they may not reference an expired contract on a voucher if the goods or services were provided outside … agencies must still update the SFS to reflect the change in the contract period. … Referencing an expired contract …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/60-referencing-expired-contractIX.6.A Drawdown Overview – IX. Federal Grants
… agency to obtain reimbursement from the federal government of disbursements eligible to be financed with federal grant … agencies sometimes must first obtain federal approval of the drawdown request. Guide to Financial Operations REV. … agency to obtain reimbursement from the federal government of disbursements eligible to be financed with federal grant …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6a-drawdown-overviewXI.12 Overview – XI. Procurement and Contract Management
… number of circumstances may arise that necessitate action by the agency and the Office of the State Comptroller (OSC) …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12-overviewOpinion 92-27
… officer or employee may not make a charitable donation by assigning his or her right to receive salary to the … security for or as a manner or method of the repayment of, money actually advanced to or at the request of such officer … be given as security, for or as a method of repayment of, money advanced to or at the request of the council member by …
https://www.osc.ny.gov/legal-opinions/opinion-92-27Village of Endicott – Budget Review (B4-16-7)
Village of Endicott Budget Review B4167
https://www.osc.ny.gov/local-government/audits/village/2016/04/15/village-endicott-budget-review-b4-16-7City of Lockport - Budget Review (B1-16-16)
… Background Chapter 332 of the Laws of 2014, as amended by Chapter 147 of the Laws of 2015 (the "Act"), authorized …
https://www.osc.ny.gov/local-government/audits/city/2016/11/04/city-lockport-budget-review-b1-16-16Village of Silver Creek – Capital Projects (2017M-31)
… population of approximately 2,600. The Village is governed by an elected five-member Board of Trustees. General fund … which resulted in the project’s budget being overspent by $179,000. Key Recommendations Develop a long-term …
https://www.osc.ny.gov/local-government/audits/village/2017/05/19/village-silver-creek-capital-projects-2017m-31Town of Hempstead – Budgeting (2021M-169)
… years did not include the fund balance estimates required by Town Law. Town officials also did not effectively monitor …
https://www.osc.ny.gov/local-government/audits/town/2022/02/25/town-hempstead-budgeting-2021m-169Campbell-Savona Central School District – Budget Review (B2-13-12)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … located in Steuben County, issued debt totaling $3,250,000 to liquidate the accumulated deficit in the District’s … to issue obligations to fund operating deficits to submit their tentative budgets for the next fiscal year to …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/24/campbell-savona-central-school-district-budget-review-b2-13-12Town of Humphrey – Financial Management (2013M-116)
… budgeted appropriations total $557,004, funded primarily by real property tax, sales tax, and State aid. Key Finding … operations. Due to the operating surpluses experienced by the Town, unexpended surplus funds have increased even …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-humphrey-financial-management-2013m-116State Agencies Bulletin No. 1049
… Civil Service status examiner or staffing representative. Salary calculations for the above transactions should be done … Refer to previously released Payroll Bulletins and the Salary Manual for specific information. Lump Sum Payments … lump sum payments for accrued overtime, vacation, and salary withholding (lag) at the time of layoff. Normal Time …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1049-information-regarding-processing-layoff-transactions-payservDiNapoli: NYC Secure Juvenile Detention Centers Need To Improve Safety and Access to Services for Youth
… The New York City Administration for Children Services (ACS) must improve its oversight and monitoring of youth … to re-enter society and have hope for a better future.” ACS oversees Horizon Juvenile Center in the Bronx and Crossroads Juvenile Center in Brooklyn. ACS is responsible for admitted youths’ safety, medical, …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-nyc-secure-juvenile-detention-centers-need-improve-safety-and-access-services-youthCUNY Bulletin No. CU-381
… CUNY agencies with information for the manual processing of the salary and other increases. Affected Employees Annual … and hourly employees in Bargaining Unit TE with a title of Staff Nurse, Staff Nurse (hourly) or Nurse Practitioner … 2007-2010 MOA between CUNY and NYSNA and Chapter Law 219 of the Laws of 2008, the following increases are provided …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-381-salary-and-other-increases-employees-represented-new-yorkNiagara County – County Bridge Maintenance (S9-13-2)
… 42 timely. Of the flags not responded to timely, one was a red flag that was responded to 91 days after received; 49 …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/niagara-county-county-bridge-maintenance-s9-13-2