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Town of Hamlin – Financial Oversight and Information Technology (2012M-197)
… functions and information technology to properly account for and safeguard Town assets for the period January …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-hamlin-financial-oversight-and-information-technology-2012m-197Village of Old Field – Misappropriation of Village Funds and Selected Financial Operations (2013M-44)
… 31, 2012. Background The Village of Old Field is located in the Town of Brookhaven, in Suffolk County, and has a … because the Board allowed the former Treasurer to perform all cash disbursement duties with no oversight. The Board did … Key Recommendations Take appropriate action to recover all misappropriated moneys and improper payroll payments. …
https://www.osc.ny.gov/local-government/audits/village/2013/07/17/village-old-field-misappropriation-village-funds-and-selected-financialTown of Edwards – Internal Controls Over Selected Financial Operations (2013M-20)
… are expended. Do not permit any fund or appropriation account to be overdrawn at any time. Segregate the …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-edwards-internal-controls-over-selected-financial-operations-2013m-20State Comptroller DiNapoli Releases School District Audits
… oversight was lacking. Officials did not provide support for 12 of the 15 balance sheet accounts auditors reviewed. … in a timely manner. Only four of the 349 journal entries for 2018-19 and only 60 of the 292 journal entries for 2019-20 were recorded during each year. Officials also …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-district-auditsAllocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (Follow-Up)
… of motor vehicles registered in New York possess adequate insurance coverage, or are financially secure, to compensate … Bridge and Highway Safety Program, the Compulsory Insurance Services Program, and the Accident Prevention … related programs and assess these expenses on insurance carriers in proportion to their reported premiums. The …
https://www.osc.ny.gov/state-agencies/audits/2021/05/27/allocation-billing-and-collection-expenses-administering-motor-vehicle-financial-securityAccounts Payable Advisory No. 70
… Subject : Emergency Check Production Reference : Guide to Financial Operations … checking account (“A” Warrant checks) if the State’s check printing facilities close due to an emergency. In such …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/70-producing-checks-emergency-eventDiNapoli: Otsego County Woman Pleads Guilty to Stealing From School District
… States Attorney Antoinette T. Bacon announced Kristina Hand, 47, of Morris, New York, has pleaded guilty to stealing … “Stealing money meant for the education of children is shameful,” DiNapoli said. “Ms. Hand abused her position to … to two counts of federal program theft, for stealing from a school district that received federal funds. From 2014 …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-otsego-county-woman-pleads-guilty-stealing-school-districtService Credit Purchase Payments – Legacy Reporting
… contributions, plus interest (if applicable), by means of: A single lump sum payment; or Transferring funds through … or less than the number of months they are purchasing. For example, if the member is purchasing 36 months of service, … If the member’s SCP is covered under Section 414(h), the letter we send notifying you to start deductions will …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/service-credit-purchase-paymentsGASB Statement No. 33 "Accounting and Financial Reporting for Nonexchange Transactions"
… GASB Statement No. 33 provides accounting and reporting guidelines for nonexchange transactions. A nonexchange transaction is …
https://www.osc.ny.gov/local-government/publications/gasb-statement-no-33-accounting-and-financial-reporting-nonexchange-transactionsTown of Java – Water Accountability (2013M-338)
… Purpose of Audit The purpose of our audit was to review the Town’s water district operations for the period March 1, 2012 through October 17, 2013. Background The Town of Java is …
https://www.osc.ny.gov/local-government/audits/town/2014/02/07/town-java-water-accountability-2013m-338Comptroller DiNapoli Releases Municipal Audits
… Thomas P. DiNapoli today announced the following local government audits have been issued. Village of Arkport … The clerk received $6,000 in inappropriate health insurance buyout payments for 2017 and 2018 while the town … audit of the court records and reports was inadequate. Find out how your government money is spent at Open Book New …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-audits-1DiNapoli: Former Rosendale Court Clerk to Repay Stolen Funds
… As a result of an audit and investigation by New York State Comptroller … former clerk of the town of Rosendale justice court will make full restitution after admitting to stealing nearly $6,000 in cash from bail collections. The …
https://www.osc.ny.gov/press/releases/0215/03/dinapoli-former-rosendale-court-clerk-repay-stolen-fundsIX.12.C State Responsibility – IX. Federal Grants
… Overall coordination of the state’s implementation of CMIA was assigned to the … partners with the Office of the State Comptroller (OSC) on virtually all aspects of implementation. OSC is … firm to assist state agencies with CMIA implementation on an as-needed basis, and provides for payment or receipt of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12c-state-responsibilityReal Estate Portfolio
… Purpose To determine whether the New York Power Authority has accounted for all of its real estate …
https://www.osc.ny.gov/state-agencies/audits/2014/06/20/real-estate-portfolioAllocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act
… of motor vehicles registered in New York possess adequate insurance coverage, or are financially secure, to compensate … Bridge and Highway Safety Program, the Compulsory Insurance Services Program, and the Accident Prevention … related programs and assess these expenses on insurance carriers in proportion to their reported premiums. Certain …
https://www.osc.ny.gov/state-agencies/audits/2019/12/13/allocation-billing-and-collection-expenses-administering-motor-vehicle-financial-securitySt. Anne Institute – Compliance With the Reimbursable Cost Manual
… (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) … The audit covered expenses reported on St. Anne’s CFR for the fiscal year ended June 30, 2016. About the Program … St. Anne is an SED-approved, not-for-profit private school located in Albany that provides preschool special …
https://www.osc.ny.gov/state-agencies/audits/2019/12/10/st-anne-institute-compliance-reimbursable-cost-manualDiNapoli: Local Sales Tax Collections Down 7.8 Percent in August
… Local government sales tax revenue declined by 7.8 percent in August compared to the same period last year, according to … and cities, or $111 million less than in August 2019. This drop in revenue is similar to the decline in July of 8.2 … the pandemic hit, local governments have seen a massive drop in sales tax collections. This is hurting their bottom …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-local-sales-tax-collections-down-78-percent-augustSustainable Investments and Climate Solutions Program
… Retirement Fund (CRF) to address climate-oriented risks and opportunities. A key component of the plan is the … more. The Fund also assesses how managers account for ESG (environmental, social, governance)-related risks and … be found in the Climate Action Plan Progress Report . CRF Sustainability Themes Resources and Environment Climate …
https://www.osc.ny.gov/common-retirement-fund/sustainable-investments-and-climate-solutions-programSelected Aspects of Collection of Bridge and Tunnel Tolls and Fees
… (DMV) toll enforcement regulations, and whether there are on-site deterrents put in place by TBTA related to cashless tolling at the Henry Hudson Bridge (HHB). The audit … with E-ZPass tags issued by the New York E-ZPass Customer Service Center 1 are charged a reduced toll each time they …
https://www.osc.ny.gov/state-agencies/audits/2017/11/14/selected-aspects-collection-bridge-and-tunnel-tolls-and-feesOpinion 2010-3
… (not subject to referendum requirements) TOWN LAW § 184: A fire protection contract between a town on behalf of a fire protection district and an incorporated fire company is subject to a public hearing, but is not required or … under the contract is one of the expenses that may be considered in the course of negotiating the "definite sum" …
https://www.osc.ny.gov/legal-opinions/opinion-2010-3