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Transaction Number Requirement
… will be required to provide a Transaction Number for each procurement transaction in the Procurement Report. A … will be required to provide a Transaction Number for each procurement transaction in the Procurement Report …
https://www.osc.ny.gov/public-authorities/transaction-number-requirementWayne County Court and Trust Funds (2022-C&T-1)
… Review The purpose of our review was to determine whether County officials have established appropriate controls to … may be provided to the court and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made … on the property). These actions are recorded in the County Clerk’s (Clerk) office when payments are deposited as …
https://www.osc.ny.gov/local-government/audits/county/2022/02/18/wayne-county-court-and-trust-funds-2022-ct-1Challenging a Determination – Non-Contributory Plan with Guaranteed Benefits
… for PFRS Tier 1 2 3 Article 11 5 and 6 members under Section 375e Challenging a Determination …
https://www.osc.ny.gov/retirement/publications/1513/challenging-determinationFund Financial Data – 2023 Financial Condition Report
… Fund financial statements provide a short-term view of … funding and spending for particular purposes. The General Fund is used to report sources of funds and expenditures that … are not required to be accounted for in another separate fund. In New York State, significant sources of funds that …
https://www.osc.ny.gov/reports/finance/2023-fcr/fund-financial-dataTown of Lebanon – Justice Court (2013M-247)
… determine if the Justice was properly accounting for all Court moneys and to review the Court’s internal controls over financial operations for the … for managing Town operations. During the audit period, the Court’s revenue and bail collections totaled over $10,000. …
https://www.osc.ny.gov/local-government/audits/town/2013/10/17/town-lebanon-justice-court-2013m-247Village of Broadalbin - Board Oversight of Cash Receipts and Disbursements (2020M-76)
… implemented to minimize the risks associated with the lack of segregation of the Clerk-Treasurer’s duties. The Clerk-Treasurer … or canceled check images to help minimize the risk of unauthorized transactions or other errors or …
https://www.osc.ny.gov/local-government/audits/village/2020/08/14/village-broadalbin-board-oversight-cash-receipts-and-disbursements-2020m-76UCP of Niagara County dba Empower – Compliance With the Reimbursable Cost Manual (2023-S-3)
To determine whether the costs reported by United Cerebral Palsy Association (UCP) of Niagara County dba Empower (Empower) on its Consolidated Fiscal Reports (CFR) were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23s3.pdfCity of Amsterdam - Budget Review (B21-5-5)
… obligations to fund operating deficits to submit to the State Comptroller each year, starting with the fiscal year …
https://www.osc.ny.gov/local-government/audits/city/2021/05/07/city-amsterdam-budget-review-b21-5-5Pride 2022
… on the forefront of the LGBTQ movement since 1969, when a riot broke out at New York City’s Stonewall Inn and ignited … location and honor prominent LGBTQ New Yorkers and allies from across the State. Watch a Replay of the Event 2022 … Harlem Pride Tandra LaGrone CEO, In Our Own Voices, Albany, NY Tad Mack Deputy County Clerk of Monroe County …
https://www.osc.ny.gov/pride-2022Service Retirement – When Employees Retire
… Employees must apply for a service retirement 15–90 days before their chosen date of … your employees to use Retirement Online to apply for their service retirement . It’s fast and convenient with no forms … can provide to their employees who are applying for a service retirement benefit …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/service-retirementOpinion 89-17
… of the enactment of chapter 588 of the Laws of 1988. In Opn No. 84-32, supra , we concluded that, pursuant to … certiorari judgments and claims, the analysis contained in Opn No. 84-32, supra , is no longer relevant. Further it is … it is our opinion that, consistent with the conclusion in Opn No. 84-32, supra , the fund may be established prior to a …
https://www.osc.ny.gov/legal-opinions/opinion-89-17Great Neck Park District – Capital Assets (2025M-27)
Did Great Neck Park District District officials properly record and account for capital assets
https://www.osc.ny.gov/local-government/audits/district/2025/12/12/great-neck-park-district-capital-assets-2025m-27Fiscal Stress Monitoring System - School Districts: Fiscal Year 2020-21 Results
This snapshot highlights the FSMS results for school districts that reported for school fiscal year (SY) 2020-21, which ended on June 30, 2021. Fewer school districts were scored in fiscal stress in this year, but the COViD-19 pandemic and the local, State and federal responses to it had a negative
https://www.osc.ny.gov/files/local-government/publications/pdf/fsms-school-districts-fiscal-year-2020-21-results.pdfControls and Management of the Unemployment Insurance System (Follow-Up) (2023-F-41)
To determine the extent of implementation of the six recommendations included in our initial audit report, Controls and Management of the Unemployment Insurance System.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f41-response.pdfOnline and Computer-Aided Training – Travel and Conference Expense Management
… library of webinars available for local officials. The Academy for New York State’s Local Officials …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/online-and-computer-aided-trainingColumbia County – Payroll (2014M-121)
… October 3, 2013. Background Columbia County is located in eastern New York and has a population of approximately … that all employees complete and certify their hours worked on a time record. Payroll duties were not properly … that all employees complete and certify their hours worked on a time record reviewed by supervisors or department heads. …
https://www.osc.ny.gov/local-government/audits/county/2014/08/14/columbia-county-payroll-2014m-121Town of Alfred – Incompatible Duties (2021M-99)
… report - pdf ] Audit Objective Determine whether the Town of Alfred (Town) Supervisor (Supervisor) properly appointed … Clerk (Clerk) as bookkeeper which is an incompatibility of office and duties. As a result, checks and balances over the powers and duties of these positions was not maintained. The Supervisor did not …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-alfred-incompatible-duties-2021m-99Ausable Valley Central School District – Internal Controls Over Selected Financial Activities (2013M-299)
… over departmental cash receipts and information technology for the period July 1, 2011, through May 31, 2013. Background … access rights (administrative rights) to the financial application, we found that the School Business Executive has been granted administrative rights to the financial application. Audit logs were not generated and reviewed by …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/ausable-valley-central-school-district-internal-controls-over-selectedMaximizing Drug Rebates Under the Federal Medicaid Drug Rebate Program (2021-S-11)
To determine whether the Department of Health took appropriate steps to collect all available drug rebates under the federal Medicaid Drug Rebate Program.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s11.pdfVillage of Interlaken - Water and Sewer Financial Operations and Information Technology (2019M-74)
… capital plan to address needed repairs. We estimate that, for residents with both water and sewer services, rates would … $320 per year to about $950 per year to finance new debt for infrastructure repairs and continuing operational … project operating and capital needs and financing sources for a minimum three-to five-year period. Review water and …
https://www.osc.ny.gov/local-government/audits/village/2019/06/14/village-interlaken-water-and-sewer-financial-operations-and-information