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Town of Guilford - Justice Court Accountability (2018M-248)
… to the JCF. The Board should: Consult with legal counsel on how to rectify the $370 shortage. Town officials agreed …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/08/02/town-guilford-justice-court-accountability-2018m-248County of Ulster – Property Tax Exemptions (2016M-333)
… Finance’s procedures for prorating property tax exemptions on transfers of property, correcting property tax exemption …
https://www.osc.ny.gov/local-government/audits/county/2016/12/02/county-ulster-property-tax-exemptions-2016m-333Days Worked Calculator – Reporting Elected and Appointed Officials
… of hours per task into the number of days worked to put on your monthly report. Rev. 5/22 …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/days-worked-calculatorState Comptroller DiNapoli Releases Municipal & School Audits
… that the charges were for a valid school purpose. In addition, none of the 186 purchases had evidence of … completed the mandatory fiscal oversight training in a timely manner or ensure that the treasurer filed the … also did not file the required annual report with OSC on the receipt and use of FFI tax proceeds for the 2023 and …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… Therefore, payroll errors went undetected and resulted in unnecessary and erroneous payroll payments. Auditors … or collective bargaining agreements (CBAs), resulting in erroneous compensation calculations totaling $3,131 and … budget for 2022-23, an increase of 3.8%. The city relies on nonrecurring revenue of $141.5 million, such as …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-auditsArea #1 – IT Policy – Information Technology Governance
… computing environment should dictate the content and number of policies necessary. A small entity with … key that has also been acquired: (1) Social Security number; (2) driver’s license number or non-driver identification card number; or (3) account number, credit or …
https://www.osc.ny.gov/local-government/publications/it-governance/area-1-it-policyState Comptroller DiNapoli Releases Municipal Audits
… underestimated revenues and overestimated expenditures. In addition, officials appropriated fund balance to balance … However, operating surpluses occurred which resulted in an unplanned increase in fund balance. Furthermore, the … a certain capital project and was not fully transparent on the anticipated project costs. As a result, original …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-municipal-auditsEnvironment, Energy and Agriculture – 2022 Financial Condition Report
… addition, the bond act was renamed the “Clean Water, Clean Air and Green Jobs Environmental Bond Act.” If approved by … and solar (50 GWh). Fossil generation includes gas and oil (49,079 GWh), gas (10,387 GWh), and oil (154 GWh). According to the U.S. Energy Information …
https://www.osc.ny.gov/reports/finance/2022-fcr/environment-energy-and-agricultureAudits of Local Governments & Schools
… Performance audits provide findings or conclusions based on an evaluation of evidence against criteria. Local …
https://www.osc.ny.gov/local-government/auditsAccounts Payable Advisory No. 6
… a unique invoice number for each voucher. For information on how to process payments to Time Warner Cable, please refer …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/6-complex-entity-time-warner-cableAccounts Payable Advisory No. 7
… Subject: Making Payments to Barnes & Noble Guidance: Consistent with the Guide to Financial … Improper preparation of vouchers payable to Barnes and Noble may delay payment crediting. Also, consistent with the … For information on how to process payments to Barnes and Noble, please refer to the GFO, Chapter XII, Section 6.Z - …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/7-complex-entity-barnes-nobleAccounts Payable Advisory No. 16
… a unique invoice number for each voucher. For information on how to process payments to Long Island Power Authority, …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/16-complex-entity-long-island-power-authorityAccounts Payable Advisory No. 41
… Subject: Using requisitions and/or purchase orders (POs) for centralized contract … to use the procurement card as a payment method. The use of POs allows the State to collect, track and report useful … or services being purchased and include this information on the purchase order line. …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/41-requisitions-and-purchase-orders-centralized-contract-purchasesLeaves of Absence – Article 14 Benefits
… up to one year of service credit per incident while on Workers’ Compensation leave. …
https://www.osc.ny.gov/retirement/publications/1644/leaves-absenceLocal Government Financial Data Release Dates
… Annual financial data tables for each class of local government are made available according to this … 30 Fire Districts September 30 These data sets are updated on a quarterly basis for 5 years after the original release date. Data for individual local governments and school districts is available the day after it is …
https://www.osc.ny.gov/local-government/data/local-government-financial-data-release-datesOpinion 97-11
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … disclosure requirements for housing authorities) CONFLICTS OF INTEREST -- Financial Disclosure (applicability to housing … Whether art 18 of the Gen Municipal Law authorizes a city to require housing …
https://www.osc.ny.gov/legal-opinions/opinion-97-11Comptroller DiNapoli Releases State Audits
… Supervision. Corcraft's mission is to employ offenders in real work situations to produce quality goods and services … of compensating controls increases the risk of favoritism in the award process. Auditors found Corcraft officials … amounts and requiring unspent balances to be returned on a timely basis. The track coach routinely overestimated …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-state-auditsBecoming Eligible for a Benefit – Regional State Park Police Plan
… at age 63. The amount of your vested benefit is based on your service and salary you earned when you were an active …
https://www.osc.ny.gov/retirement/publications/1867/becoming-eligible-benefitI.2 Organization of the Guide to Financial Operations – I. OSC Guide to Financial Operations Overview
… New York State Guide to Financial Operations is organized by chapters related to accounting process area. Each chapter … Statewide Financial System (SFS). Chapters are organized by section and alpha-numerical subsections (i.e., 3A, 3B, 3C, … New York State Guide to Financial Operations is organized by chapters related to accounting process area …
https://www.osc.ny.gov/state-agencies/gfo/chapter-i/i2-organization-guide-financial-operationsTown of Fort Covington - Justice Court Operations (2018M-234)
… Determine whether the Town Justices collected, recorded and reported all fines, fees and bail accurately and made bank deposits timely and intact. Key Findings … Determine whether the Town Justices collected recorded and reported all fines fees and bail accurately and made bank …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/01/25/town-fort-covington-justice-court-operations-2018m-234