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Town of Wethersfield – Capital Project (2025M-46)
… Town of Wethersfield (Town) Board (Board) properly plan for and manage the Highway Department (Department) building … Understanding the Audit Area The Board is responsible for the oversight and management of capital projects, … long-term. In May 2017, the Board acknowledged the need for a capital project for a new Department building, …
https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-wethersfield-capital-project-2025m-46Eastport Fire District – Procurement (2025M-50)
… (District) Board of Commissioners (Board) seek competition for the procurement of goods and services? Audit Period … be made in the best interest of the taxpayers. One method for ensuring that goods and services are acquired in a … with New York State General Municipal Law (GML), requests for proposals (RFPs) or written and verbal quotes, a …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/09/05/eastport-fire-district-procurement-2025m-50State Comptroller DiNapoli Releases Municipal Audits
… increased risk that the village paid more than necessary for goods and services or made purchases that were not in the best interest of taxpayers. For example, of the 195 water treatment plant purchases … million that were reviewed, competition was not sought for 89 purchases totaling approximately $95,000. Six of the …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-auditsOpinion 96-10
… This opinion represents the views of the Office of the State Comptroller at the time it was … bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Capital Reserve Fund (transfer into general fund) …
https://www.osc.ny.gov/legal-opinions/opinion-96-10DiNapoli: Greene County Couple Arrested for Allegedly Stealing Over $35,000 in Pension Payments
… Tuomey, 56, and her husband, Stephen B. Tuomey, 60, today for allegedly stealing over $35,000 in pension payments. “The … I thank DA Stanzione and the New York State Police for their continued partnership in protecting the pension … District Attorney’s Office, and our State Police members for their hard work in exposing these actions.” Stephen B. …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-greene-county-couple-arrested-allegedly-stealing-over-35000-pension-paymentsUnified Court System Bulletin No. UCS-168
… 546) available to certain employees of the Unified Court System through AXA Equitable Life Insurance Company. Affected Employees Unified Court System judges in Bargaining Unit 86 Effective Date(s) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-168-new-deduction-code-546-axa-equitable-life-0South Byron Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-155)
… and reported and that Company moneys are safeguarded for the period January 1, 2012, to March 31, 2013. Background … Board of Directors. The Company’s budget totaled $109,400 for the 2013 fiscal year. Key Finding The Company has … recorded and that Company moneys are safeguarded, except for controls over the use of credit cards. The Company does …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/south-byron-volunteer-fire-company-inc-internal-controls-over-financialCaton Volunteer Fire Company, Inc. – Internal Controls Over Financial Activities (2013M-237)
… and reported and that Company moneys are safeguarded for the period January 1, 2012, through July 12, 2013. … and five Directors. The Company’s revenue and expenditures for 2012 totaled approximately $6,100 and $9,500, … the Board is not certain of the Company’s status as a not-for-profit organization. Key Recommendations Revise the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/01/caton-volunteer-fire-company-inc-internal-controls-over-financialExamination of Penalties and Interest Payments
… was penalized by the Workers’ Compensation Board (WCB) for late payment of medical and compensation claims. … carriers exceed the time limits established in the Law for such payments. The WCB may impose a penalty on insurance carriers for reported late payments, and the Law requires insurance …
https://www.osc.ny.gov/state-agencies/audits/2018/08/01/examination-penalties-and-interest-paymentsState Police Bulletin No. SP-133
… the movement of Command Pay and Premium Overtime to base salary for Senior Investigators. Affected Employees Senior …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-133-movement-command-pay-and-premium-overtime-base-salary-state-policeState Police Bulletin No. SP-155
… to contribute to each other’s Emergency Assistance Funds. Effective Date(s) Administration pay checks dated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-155-change-eligibility-new-york-state-troopers-pba-signal-30-fund-and-newOpinion 88-33
… where the laterals were described in the original plans for the district or where the cost of the laterals will … of the maximum amount to be expended. An application for the Comptroller's consent may be made under section 202-d … 190, 209, 202(2), 202-a: Since the cost of improvements for a town sewer district must be raised wholly at the …
https://www.osc.ny.gov/legal-opinions/opinion-88-33Operational Advisory No. 35
… Subject: Personal Service (Salary) Advances Guidance: Starting January 1, 2024, agencies … will have the ability to issue a personal service (salary) advance payment to eligible employees using the … Financial System (SFS). Advance payment to an employee for personal services is not intended to supersede normal …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/35-personal-service-salary-advancesIX.12.S Questions – IX. Federal Grants
… Questions relating to CMIA implementation and/or requests for copies of CMIA documents may be addressed to either the … … Questions relating to CMIA implementation andor requests for copies of CMIA documents may be addressed to either the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12s-questionsPayroll Improvement Project Bulletin No. PIP-002
… inform agencies of changes to the Reserve EMPLID process for online transactions, the Automated Interface (AI) Load … AI file layouts have been updated to reflect the changes for 9.2: NHRP573 AI Load File NHRP574 AI Feedback File OSC … inform agencies of changes to the Reserve EMPLID process for online transactions the Automated Interface AI Load File …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-002-changes-related-reserve-emplid-process-92-upgradeTown of Clarendon – Justice Court Operations (2013M-362)
… Purpose of Audit The purpose of our audit was to review the processes … to November 13, 2013. Background The Town of Clarendon is located in Orleans County and is governed by an elected Town Board, which comprises the …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/03/07/town-clarendon-justice-court-operations-2013m-362Low-Income Housing Trust Fund Program (Follow-Up)
… received annual appropriations totaling $44.2 million for 2017 through 2019 and generally provides up to $125,000 … a Unified Funding Process, wherein applicants apply for housing resources through Unified Funding Multi-Family Program Requests for Proposals. According to an HCR report, for 2014 through …
https://www.osc.ny.gov/state-agencies/audits/2020/04/02/low-income-housing-trust-fund-program-followSUNY Bulletin No. SU-295
… Background In order to correctly calculate the charges for the split payroll for fiscal year ending 2019-20 and the fiscal year beginning … Operations. The appropriation charges to be used for the following fiscal year-end payroll allocation …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-295-new-york-state-payroll-system-payserv-suny-fiscal-year-endCUNY Bulletin No. CU-678
… be affected. Background To correctly calculate the charges for the split payroll for fiscal year ending 2019-20 and the fiscal year beginning … Operations. The appropriation charges to be used for the following fiscal year-end payroll allocation …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-678-new-york-state-payroll-system-payserv-cuny-fiscal-year-endTown of Covert – Financial Management and Justice Court (2015M-180)
… condition and to review the Court’s financial activity for the period January 1, 2014 through May 20, 2015. … population of approximately 2,200. Budgeted appropriations for 2015 total approximately $1.2 million. Key Findings The … condition and to review the Courts financial activity for the …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/12/11/town-covert-financial-management-and-justice-court-2015m-180