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Erie 2-Chautauqua-Cattaraugus Boards of Cooperative Educational Services – Building Access Badge Accounts (2024M-60)
… Educational Services (BOCES) officials properly managed and monitored building access badge accounts. Key Findings BOCES officials did not properly manage and monitor badge accounts used to access BOCES buildings. Badges that are not properly managed and remain active without a purpose can be lost, stolen or …
https://www.osc.ny.gov/local-government/audits/boces/2024/08/16/erie-2-chautauqua-cattaraugus-boards-cooperative-educational-services-buildingNortheastern Clinton Central School District – Foster Care Tuition Billing (2024M-48)
… officials properly billed tuition for nonresident foster care students enrolled at the District. Key Findings … officials did not properly bill tuition for nonresident foster care students enrolled at the District. As a result, … school districts of origin for all eligible nonresident foster care students. Key Recommendations Monitor the work …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/northeastern-clinton-central-school-district-foster-care-tuition-billingWest Babylon Union Free School District – Claims Audit (2024M-62)
… The claims auditor did not perform a proper audit of claims. As a result, there is an increased risk that goods …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/20/west-babylon-union-free-school-district-claims-audit-2024m-62Cheektowaga-Sloan Union Free School District – Claims Auditing (2024M-76)
… School District (District) claims were properly audited and approved prior to payment. Key Findings Claims totaling … percent of the claims processed) were not properly audited and approved prior to payment. As a result, there was an … that improper or unsupported payments could have been made and may not have been detected and corrected. Specifically: …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cheektowaga-sloan-union-free-school-district-claims-auditing-2024m-76North Patchogue Fire District – Fuel Inventory and Cash Disbursements (2015M-81)
… fuel inventory and to assess its cash disbursement process for the period January 1, 2013 through June 30, 2014. … North Patchogue Fire District is located in the Town of Brookhaven, Suffolk County, and is a district corporation of … to approximately 18,000 residents. Budgeted appropriations for 2014 totaled approximately $4.1 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/17/north-patchogue-fire-district-fuel-inventory-and-cash-disbursements-2015mLake George Fire Company - Cash Receipts (2015M-216)
… January 1, 2013 through April 30, 2015. Background The Lake George Fire Company is a volunteer organization located in the Village of Lake George, Warren County. The Company, which provides fire … services to the Village and to part of the Town of Lake George, is governed by a seven-member Board of Directors …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/lake-george-fire-company-cash-receipts-2015m-216Hamlin Fire Department – Internal Controls Over Financial Activity (2015M-13)
… Department is a not-for-profit corporation incorporated in 1929, located in the Town of Hamlin, Monroe County. The Department, which …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/29/hamlin-fire-department-internal-controls-over-financialArkville Fire District – Internal Controls Over Financial Activities (2015M-65)
… Arkville Fire District is a district corporation of the State, distinct and separate from the Town of Middletown, and … and bank statements or compare canceled check images to approved abstracts to verify that prior approved … and bank statements and compare canceled check images to approved abstracts. Conduct a thorough annual audit …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/03/arkville-fire-district-internal-controls-over-financial-activities-2015m-65Town of Ticonderoga – Financial Records and Reports (2015M-301)
… 30, 2015. Background The Town of Ticonderoga is located in Essex County and has a population of approximately 5,000. … accurate, supported by the accounting records and filed in a timely manner. Provide the Board with monthly financial …
https://www.osc.ny.gov/local-government/audits/town/2016/02/26/town-ticonderoga-financial-records-and-reports-2015m-301Town of Elmira – Financial Condition (2015M-226)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for … 1, 2012 through August 12, 2015. Background The Town of Elmira is located in Chemung County, has a population of … The purpose of our audit was to review the Towns financial condition for …
https://www.osc.ny.gov/local-government/audits/town/2016/01/08/town-elmira-financial-condition-2015m-226Town of Cincinnatus – Financial Operations (2016M-238)
… 29, 2016. Background The Town of Cincinnatus is located in Cortland County and has approximately 1,040 residents. The … Findings The Board has not updated its procurement policy in almost 20 years and did not ensure that Town officials and …
https://www.osc.ny.gov/local-government/audits/town/2016/10/28/town-cincinnatus-financial-operations-2016m-238Comptroller DiNapoli Releases School District Audits
… County) The board overestimated appropriations by a total of $3.5 million over three years and annually appropriated an average of $357,000 of fund … addition, employees stored personal data, such as photos, videos and music, on district computers. And district …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-audits-0Unified Court System Bulletin No. UCS-234
… Insurance (code 525) for the Association of Surrogates and Supreme Court Reporters within the City of New York. Affected … Employees represented by the Association of Surrogates and Supreme Court Reporters within the City of New York in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-234-new-voluntary-insurance-deduction-codes-association-surrogatesSUNY Bulletin No. SU-162
… Purpose To inform agencies of a new Earnings Program. Affected Employees SUNY employees in Bargaining Unit … Code of BIW Background OSC has created the new Earnings Program NBW (UUP Biweekly) to be used for Bargaining Unit 08 employees who have a BIW Pay Basis Code. The Earnings Program is available for agency use as of 8/1/09. Click here …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-162-establishment-new-earnings-program-suny-employees-biweeklyState Comptroller DiNapoli Statement on Arrest of Muge Ma for COVID-Related Scam
… this scammer accountable.” Press Release Chinese National Arrested For $20 Million Scheme To Fraudulently Obtain Loans …
https://www.osc.ny.gov/press/releases/2020/05/state-comptroller-dinapoli-statement-arrest-muge-ma-covid-related-scamConstitutional Tax Limits
… OSC Help Line. (518) 408-4934 (866) 321-8503 (toll free) Technical issues, account set-up or log-in password issues …
https://www.osc.ny.gov/local-government/required-reporting/constitutional-tax-limitsJustice Court Fund
… Town and Village Court Revenue Report Contact Us JCR User Guide for Town and Village Justices [pdf] JCR User Guide for Town and Village CFOs [pdf] Enrollment Instructions … and Village Courts Website Search the Revenue Report by County and Year Town and Village Court Revenue Report Data …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fundWhat is the Real Property Tax Cap?
… Property Tax Cap limits the amount local governments and most school districts can increase the tax levy (the … property tax bills are based on various factors, and they may increase more than two percent.) Local governments, citizens and the Office of the New York State Comptroller (OSC) play …
https://www.osc.ny.gov/local-government/property-tax-cap/what-real-property-tax-capCorporate Governance
… New York State Common Retirement Fund continues to advance corporate governance and stewardship practices that protect … and enhance long-term shareholder value. The Fund’s Corporate Governance Program engages public portfolio … and long-term value creation. To contact the Fund’s Corporate Governance Bureau, email [email protected] . …
https://www.osc.ny.gov/common-retirement-fund/corporate-governanceOpinion 95-5
… in the opinion. COUNTIES -- Emergency (911) Telephone System (use of surplus surcharge revenue to pay principal … issued to finance purchase of emergency communication system) COUNTY LAW, §§301(8), 307: Surplus surcharge revenues … which has implemented the enhanced emergency telephone system (E911) surcharge authorized by County Law, Article 6 …
https://www.osc.ny.gov/legal-opinions/opinion-95-5