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Morley Volunteer Fire Company – Misappropriation of Funds (2023M-154)

… by making inappropriate automated teller machine (ATM) and in-bank withdrawals, writing unauthorized checks to herself … 2023 and pleaded guilty to grand larceny in the fourth degree in November 2023. She was sentenced to probation in January 2024 and ordered to pay $50,000 in restitution. Key …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/03/22/morley-volunteer-fire-company-misappropriation-funds-2023m-154

East Bloomfield Central School District - Network and Financial Software Access Controls (2022M-68)

… (District) officials ensured network and financial software access controls were adequate to protect District information technology (IT) systems and data. Key Findings District … officials did not ensure that network and financial software access controls were adequate to protect District IT …

https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/east-bloomfield-central-school-district-network-and-financial-software

Camillus Volunteer Fire Department – Fiscal Operations (2014M-072)

… that financial activity is properly recorded and reported. Debit cards were used in violation of the Department’s bylaws, … Committee. Consider using credit cards in place of debit cards. Ensure that all disbursements are supported by …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/06/06/camillus-volunteer-fire-department-fiscal-operations-2014m-072

North Country Community College – Internal Controls Over Selected Financial Operations (2013M-354)

… independent of the Bursar’s Office, to review and approve employee tuition waiver forms to ensure that waivers are …

https://www.osc.ny.gov/local-government/audits/community-college/2014/03/28/north-country-community-college-internal-controls-over-selected

Chittenango Central School District – Financial Management (2016M-294)

… The purpose of our audit was to review the District’s management of financial activities for the period July 1, … Chittenango Central School District Financial Management 2016M294 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/chittenango-central-school-district-financial-management-2016m-294

Town of Dresden – Financial Condition and Town Clerk Operations (2016M-369)

… May 31, 2016. Background The Town of Dresden is located in Washington County and has approximately 330 year-round … Key Findings The Board appropriated more fund balance in the general fund than was actually available to finance operations in 2013 and 2014. The Board has not developed a multiyear …

https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dresden-financial-condition-and-town-clerk-operations-2016m-369

Brunswick Central School District – Financial Condition (2014M-002)

… The Brunswick Central School District is located in the Towns of Brunswick, Pittstown, Grafton, Schaghticoke and Poestenkill in Rensselaer County. The District is governed by an elected … nine-member Board of Education. There are two schools in operation in the District, with approximately 1,200 …

https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/brunswick-central-school-district-financial-condition-2014m-002

Town of Perth – Supervisor’s Records and Reports (2024M-149)

… The Supervisor also did not: Prepare any monthly bank reconciliations during our audit period, and the adjusted bank balances did not agree with the cash balance from the … records. Key Recommendations Prepare monthly bank reconciliations for all bank accounts. Provide the Board …

https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-supervisors-records-and-reports-2024m-149

Unified Court System Bulletin No. UCS-255

… of the April 2018 Salary Increases for Judges, Justices and New York City County Clerks of the UCS. Affected Employees Judges, Justices and New York City County Clerks in Bargaining Unit 86 who … Commission on Judicial Compensation to examine, evaluate and make recommendations with respect to the adequate levels …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-255-april-2018-salary-increase-judges-justices-and-new-york-city

Opinion 91-18

… confidential secretary or bookkeeper. You ask whether it is still the opinion of this Office that there is no prohibited conflict of interest if a supervisor … make such designations (Town Law, §29[15]). The town board is required to fix a reasonable compensation for the services …

https://www.osc.ny.gov/legal-opinions/opinion-91-18

Virtual Currency Licensing

… (DFS) provides adequate oversight of the applications for, and the supervision and examination of, virtual currency … services regulator, and its Superintendent is responsible for ensuring the safety and soundness of the State’s … licensees with assets totaling more than $175 billion. For this report, we reviewed a list provided by DFS in …

https://www.osc.ny.gov/state-agencies/audits/2024/01/02/virtual-currency-licensing

CUNY Bulletin No. CU-689

… are pursuant to a Consent Determination entered and filed on May 21, 2020 between the Comptroller of the City of New … Job Action Requests and approve salary increases based on the approved salary chart. Agency Actions Reporting the … code of Pay Rate Chg/CRT (Pay Rate Change/Change Rate) on the Job Action Request page, using the effective date of …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-689-cuny-retroactive-pay-rate-increases-oiler-stationary

State Comptroller DiNapoli Releases Municipal & School Audits

… also did not develop a written vehicle and equipment replacement plan, and three board members did not know when these items needed to be replaced or their estimated replacement costs. Although the district had a capital … the board chair’s original estimated vehicle and equipment replacement needs indicated the district would need $2.7 …

https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-releases-municipal-school-audits

Unified Court System Bulletin No. UCS-267

… Attorneys Association of the City of New York SN New York State Court Officers Association SR New York State Supreme Court Officers Association SY New York State … Pay record for either of the following earnings codes on or after 10/04/2018 and while in an eligible Bargaining …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-267-october-2018-ucs-increases-location-pay-and-location-pay-mid

XII.5.M Selecting the Appropriate Handling Code – XII. Expenditures

… lists the handling codes available and when Business Units can use them. Process and Document Preparation: HANDLING CODE … “A” allows a Business Unit’s courier to pick up a vendor’s check for payment of goods and services at the Department of … L Land Purchase N Wire Transfers – For more information on how to process a wire transfer, see Section 8.G – Payment …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5m-selecting-appropriate-handling-code

State Agencies Bulletin No. 1813

… of the processing requirements for employees who claim exempt from Federal, State and/or Local tax withholding in tax year 2020. Affected Employees Employees who claimed exempt from Federal, State and/or Local tax withholding in … of the processing requirements for employees who claim exempt from Federal State andor Local tax withholdin …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1813-claiming-exempt-federal-state-andor-local-tax-withholding-tax-year-2020

Unified Court System Bulletin No. UCS-292

… apply the Prepaid Legal Service Benefit for the 2020 calendar year for employees who were in a status of Active or … a position in Bargaining Unit SK or SD at any time during calendar year 2020. Unions, bargaining units, values of the … 2020, inactive employees who incur a current year Social Security and/or Medicare tax deficiency as a result of the …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-292-prepaid-legal-service-benefit-unified-court-system-ucs

State Agencies Bulletin No. 2243.1

… This Bulletin Supersedes Payroll Bulletin No. 2243 Purpose: The purpose of this … Check Notification Report, which shows the status of payroll checks issued out of the Statewide Financial System (SFS). … purpose of this bulletin is to notify agencies of the new Payroll Check Notification Report which shows the status of …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/22431-new-payroll-check-notification-report