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Cost-Saving Ideas: Legal Requirements
… Cash Management for Local Governments General Municipal Law (GML) Section 10 … designation of one or more "banks" or "trust companies" for deposit of public funds and for the securing of public deposits. Section 11 allows for …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-legal-requirementsState Comptroller DiNapoli Releases Municipal Audits
… County) Town officials did not adequately safeguard and account for department assets. Officials did not maintain an … adequate records and supporting documentation, including a cash book or duplicate receipts for all transactions and did not prepare monthly bank reconciliations and verify the accuracy of the financial …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 2022
… and advices in the event the NYS budget or an extender bill is not passed by 10am on Monday, April 11, 2022. … signs the 2022-23 State budget or a budget extender bill to provide for the continuing operation of State … will be released once the NYS budget or a budget extender bill has been passed. Effective Dates: Effective paychecks …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2022-paycheck-distribution-april-13-2022-administration-cycle-paychecksDiNapoli: State Pension Fund Valued at $273.4 Billion at End of Third Quarter
… State Common Retirement Fund (Fund) was $273.4 billion at the end of the third quarter of State Fiscal Year 2024-25. … by allocation are invested in cash, bonds, and mortgages at 22.16%, private equity at 14.58%, real estate and real assets at 13.93%, and credit, …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-state-pension-fund-valued-2734-billion-end-third-quarterWhat Is a Claim? – Improving the Effectiveness of Your Claims Auditing Process
… generally must be in writing and can be in any reasonable form prescribed by the local government or school district, … documentation, required for audit. Using a standard claim form as a cover sheet is desirable because required … may choose to accept a claim presented on a company form that sufficiently itemizes the items purchased or …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/what-claimFood Safety Monitoring (Follow-Up)
… Purpose The objective of our follow-up was to assess the extent of implementation, as of May 28, 2015, of the three … The objective of our followup was to assess the extent of implementation as of May 28 2015 of …
https://www.osc.ny.gov/state-agencies/audits/2015/07/06/food-safety-monitoring-followTown of Berne – Board Oversight (2021M-77)
… Board did not: Request or receive adequate monthly reports from the Supervisor. For example, the Board did not request … the accounting records and the bank records ranging from about ($135,800) to $31,600. Audit the 170 claims … B includes our comment on an issue that was raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2021/09/17/town-berne-board-oversight-2021m-77Safe Schools Against Violence in Education (SAVE) Act - Safety Plans - 2019-MS-1
… Education Department (SED) after adoption. All staff are trained annually and only certify to SED if all staff …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/07/25/safe-schools-against-violence-education-save-act-safety-plans-2019-ms-1Town of Leicester – Financial Management (2025M-2)
… of Leicester (Town) Board (Board) effectively managed fund balance. Key Findings The Board did not effectively manage the Town’s fund balance and continued to unrealistically estimate revenues … (2015M-158), released November 2015), adopt written fund balance or reserve policies and did not properly establish …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-leicester-financial-management-2025m-2Limestone Volunteer Firemen, Inc. – Controls Over Financial Activities (2014M-219)
… of Audit The purpose of our audit was to determine whether Company controls were adequate to ensure that financial … activity was properly recorded and reported and that Company money was safeguarded for the period January 1, 2013 … Background The Limestone Volunteer Firemen, Inc. fire company is located in the Town of Carrollton within the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/21/limestone-volunteer-firemen-inc-controls-over-financial-activities-2014mCentral New York Regional Market Authority – Internal Controls Over Selected Financial Operations (2015M-235)
… was to review internal controls over Authority operations for the period April 1, 2014 through May 31, 2015. Background … and Markets. The Authority’s operating expenditures for the 2014-15 fiscal year totaled approximately $1.6 … salaries. Consider entering into contractual agreements for security services with the officers detailing the terms, …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/12/31/central-new-york-regional-market-authority-internal-controls-overChateaugay Central School District – Leave Accruals (2016M-149)
… School District is located in the Towns of Bellmont, Burke and Chateaugay in Franklin County and the Towns of Clinton and Ellenburg in Clinton County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/chateaugay-central-school-district-leave-accruals-2016m-149Town of Benson – Financial Condition (2013M-77)
… 31, 2012. Background The Town of Benson is located in Hamilton County and has a population of approximately 190 … the Supervisor does not maintain accounting records in a timely manner. As of December 2012, the Supervisor had … the Supervisor did not maintain the accounting records in a timely manner, she could not prepare periodic financial …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-benson-financial-condition-2013m-77DiNapoli: Construction Jobs in NYC Not Fully Recovered From Pandemic Amid Lower Demand for Nonresidential Projects
… sector in the nation, New York state is one of five states that have not recovered from pandemic job losses in the … remains below 2019 levels and could continue to lag in the near future,” DiNapoli said. “A number of factors, many of … Valley and most of northern New Jersey, totaled 388,700 jobs in 2024, the highest of any metropolitan area in the …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-construction-jobs-nyc-not-fully-recovered-pandemic-amid-lower-demand-nonresidential-projectsCanton Central School District - Claims Audit Process (2018M-186)
… The claims auditor did not audit and approve any of the 38 scholarship payments paid totaling $9,485 for 2016-17. Although the scholarship committee reviewed and approved the awards, the claims auditor was required to audit and approve the scholarship payments. Key Recommendations The claims auditor …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/canton-central-school-district-claims-audit-process-2018m-186Town of Colchester – Financial Condition (2016M-376)
… 31, 2016. Background The Town of Colchester is located in Delaware County and has a population of approximately … Budgeted appropriations for the general and highway funds in 2016 totaled approximately $2.8 million. Key Findings The … and overestimated expenditures by 18 percent, on average, in the general fund. Key Recommendations Adopt a …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-colchester-financial-condition-2016m-376Town of Niskayuna – Water Operations (2013M-328)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over … The purpose of our audit was to review the Towns internal controls over …
https://www.osc.ny.gov/local-government/audits/town/2014/05/23/town-niskayuna-water-operations-2013m-328Opinion 92-7
… business) WORDS AND PHRASES -- "Relief" (meaning of for purposes of special acts incorporating volunteer … requesting funds to help him through this "slow period". For purposes of this opinion, we assume the firefighter is … such moneys as follows: ... Such taxes shall only be used for the care and relief of disabled or indigent volunteer and …
https://www.osc.ny.gov/legal-opinions/opinion-92-7Opinion 95-11
… Law, §207-m to salary of temporary or provisional head of police department) POLICE AND POLICE PROTECTION -- Police … Chief (entitlement of temporary or provisional head of police department to salary increase pursuant to General … pursuant to the Civil Service Law as head of a village police department is not a "permanent full-time head of the …
https://www.osc.ny.gov/legal-opinions/opinion-95-11State Agencies Bulletin No. 1630
… Purpose To provide agency instructions for new double time and straight time earnings codes to be used for Time Entry payments for mandatory hours worked … To provide agency instructions for new double time overtime earnings codes to be used for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1630-new-double-time-overtime-earnings-codes-eligible-civil-service