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Town of Caroline - Town Clerk and Credit Card Purchases (2019M-247)
… recorded, deposited, remitted and reported collections in a timely and accurate manner. Determine whether the Town … to the Supervisor and County Treasurer (Treasurer) in a timely manner. Reconcile her bank account or identify … tax payments received from taxpayers. Report or remit fees in a timely manner for 2018 and 2019. The Board: Approved …
https://www.osc.ny.gov/local-government/audits/town/2020/04/03/town-caroline-town-clerk-and-credit-card-purchases-2019m-247Town of North Elba – Cash Collections (2020M-49)
… collections totaling $100,496 in a timely manner. The Golf Director did not provide adequate oversight of golf course collections. The Park Manager did not ensure employees … the point-of-sale system and reconcile cash collections to green fees, golf certificates and pre-paid vouchers. The Park …
https://www.osc.ny.gov/local-government/audits/town/2020/06/18/town-north-elba-cash-collections-2020m-49Waterford Volunteer Fire Department – Cash Disbursements (2015M-78)
… Purpose of Audit The purpose of our audit was to review internal controls over the Department’s cash disbursements process for the period June 1, 2013 through January 31, 2015. … organization that provides fire protection services to the Village of Waterford, Saratoga County. The Village …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/06/19/waterford-volunteer-fire-department-cash-disbursements-2015mColton-Pierrepont Central School District – Financial Duties (2017M-229)
… Purpose of Audit The purpose of our audit was to determine whether District officials … duties and whether the Treasurer controlled the use of her electronic signature for the period July 1, 2015 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/29/colton-pierrepont-central-school-district-financial-duties-2017m-229Town of Broadalbin - Records and Reports (2018M-63)
… timely, complete and accurate accounting records and reports to allow the Board to properly manage the Town’s … complete, accurate and up-to-date accounting records and reports. The bookkeeper did not record all cash transfers and … Town of Broadalbin Records and Reports 2018M63 …
https://www.osc.ny.gov/local-government/audits/town/2018/06/22/town-broadalbin-records-and-reports-2018m-63Tax Cap Compliance
… File tax cap compliance form online (Accessible only to filing entities) Property Tax Filing website Enrollment … or log-in problems – Select option 1. Questions related to completing the Tax Cap Compliance form – Select option 3. …
https://www.osc.ny.gov/local-government/property-tax-cap/tax-cap-complianceXI-A.1.B Category Codes – XI-A. Purchasing
… This section provides agencies with guidance regarding the proper use of category codes in the Statewide Financial System (SFS). In the SFS, the category code is used on purchasing documents to … This section provides agencies with guidance regarding the proper use of category codes in the Statewide Financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a1b-category-codesHelping Students Get Course Credit: Credit Recovery Programs in School Districts (2012MS-8)
… [pdf] , South Colonie [pdf] , and Utica [pdf] . Purpose of Audit The purpose of our audit was to determine if school districts ensured … could not prove that CRP students were instructed by teachers certified in the applicable subject areas. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/05/helping-students-get-course-credit-credit-recovery-programs-schoolVillage of Clyde – Financial Management and Board Oversight (2013M-96)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s … Clyde is located in the Town of Galen in Wayne County and has approximately 2,100 residents. The Village is governed by … technology (IT), including those related to acceptable use, data backup, online banking, disaster recovery, …
https://www.osc.ny.gov/local-government/audits/village/2013/08/16/village-clyde-financial-management-and-board-oversight-2013m-96DiNapoli Urges New Yorkers to Spend Holiday Gift Cards
… receive during the holidays to avoid losing track of their money. After five years of inactivity, retailers are required … Comptroller’s Office of Unclaimed Funds (OUF), where the money can always be claimed. In 2025, DiNapoli’s office … easier to return those funds to you. No one wants to lose money, and we want to make sure if you do, you know you can …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-urges-new-yorkers-spend-holiday-gift-cardsOversight of Juvenile Justice Facilities
… physical health conditions (e.g., vision or dental issues, diabetes) or mental health concerns (e.g., depression, …
https://www.osc.ny.gov/state-agencies/audits/2024/04/03/oversight-juvenile-justice-facilitiesCUNY Bulletin No. CU-394
… to create a pilot program for paid parental leave for full time employees who take leave to care for a newborn … of a newborn or newly adopted child up to 5 years of age Full Time Annual Have a minimum of one year of service with … be returned with a completed Next of Kin Affidavit ( Form AC 934-P ) and a Report of Check Exchange ( Form AC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-394-cuny-paid-parental-leave-benefitState Agencies Bulletin No. 290
… Purpose To provide the processing schedule and policies. Year-End Processing Schedule Employee copies of 2001 W-2 forms will be prepared … To provide the processing schedule and policies …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/290-2001-w-2-year-end-processingPayroll Improvement Project Bulletin No. PIP-015
… Purpose The purpose of this bulletin is to inform agencies of changes … Deposit Conversion Election Form to affected employees as requested, process Form AC3446 received from affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-015-direct-deposit-updated-business-process-and-ac-2772DiNapoli: Greene County Couple Arrested for Allegedly Stealing Over $35,000 in Pension Payments
… B. Tuomey, 60, today for allegedly stealing over $35,000 in pension payments. “The defendants allegedly exploited a … and prosecuting people who receive pension funds they are not entitled to,” Stanzione said. “The arrest of Stephen and … payments should have ended. However, the Tuomeys did not report the death of Stephen’s father to the New York …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-greene-county-couple-arrested-allegedly-stealing-over-35000-pension-paymentsArkport Hose Company No. 1, Inc. – Treasurer (2026M-1)
… financial accountability and the public’s trust. A lack of oversight can lead to mismanagement, fraud, damaged … activities. Furthermore, the company has an increased risk of theft, waste and abuse of company's resources. From January 1, 2024, through July …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/04/10/arkport-hose-company-no-1-inc-treasurer-2026m-1Riverhead Central School District – Financial Operations (2025M-64)
… to the Board were between 60 and 107 days after month’s end. For example, the July 2022 reports were provided to the … practicable, implementation of the CAP must begin by the end of the next fiscal year. For more information on …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/05/riverhead-central-school-district-financial-operations-2025m-64State Comptroller DiNapoli Releases Municipal & School Audits
… supplemental financial policies or procedures, conduct a thorough audit of bills or conduct an annual audit of the … board did not ensure all goods and services were procured in compliance with state law, district policies or in the best interest of taxpayers. The board did not oversee …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-school-audits-0Vendor File Advisory No. 10
… in electronic invoicing through the SFS Online Vendor Portal. As of February 8, 2018, all vendors on the New York State Vendor File that are “open for ordering” have the …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/10-electronic-invoicingOpinion 2003-3
… to the Governor on the bill enacted as chapter 775, the New York State Pension Commission described the defined …
https://www.osc.ny.gov/legal-opinions/opinion-2003-3