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Town of Fremont - Highway Asset Accountability and Procurement (2019M-18)
… used a competitive process to procure highway goods and services. Key Findings Town officials did not update the … policy. The Superintendent did not maintain documentation for quotes received. Town officials did not maintain a … complete, accurate and up-to-date inventory records for assets and fuel. Town officials agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2019/05/22/town-fremont-highway-asset-accountability-and-procurement-2019m-18Rensselaer County Capital Resource Corporation (RCCRC) – Establishment of RCCRC and Sale of Property (2021M-71)
… with applicable requirements and the RCCRC’s sale of property aligned with its purpose. Audit Results The RCCRC’s … establishment met applicable requirements and its sale of property aligned with its purpose. RCCRC officials: Adopted …
https://www.osc.ny.gov/local-government/audits/county/2025/03/07/rensselaer-county-capital-resource-corporation-rccrc-establishment-rccrc-and-saleOperational Advisory No. 26
… : Updating Agency Contact Information Reference : Guide to Financial Operations (GFO): Chapter XIV.15 – Updating … audit and operational purposes. The OOO requires agencies to keep the OSC Online Contact System current by updating … change and verifying contact information every six months to ensure it is accurate. It is important for agency contact …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/26-updating-agency-contactsCost-Saving Ideas: Legal Requirements
… of equipment, machinery and apparatus. The Office of the State Comptroller also has regulations on this subject (2 …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-legal-requirementsState Police Accidental Disability (Section 363-bb) – State Police Plan
… Eligibility You may be entitled to this benefit if, at the time of filing, you are: … incapacitated (physically or mentally) and unable to perform your duties as the natural and proximate result of … this service, voluntarily or involuntarily, subsequent to the accident, your application must be filed within two …
https://www.osc.ny.gov/retirement/publications/1518/state-police-accidental-disability-section-363-bbOrdinary Disability (Section 362) – Special 20- and 25-Year Plans
… Eligibility If you are unable to perform your duties because of a permanent physical or … effective, your ordinary disability benefit will be equal to the benefit that would be payable to you as a service retirement benefit without any reduction …
https://www.osc.ny.gov/retirement/publications/1517/ordinary-disability-section-362State Agencies Bulletin No. 1105
… To provide agencies with instructions for processing taxable educational assistance benefits for 2011. Affected … Reference Per IRS Publication 15-B Employer’s Tax Guide to Fringe Benefits, the first $5,250 of educational assistance … under an educational assistance program is excluded from taxable wages. Amounts in excess of $5,250 must be reported …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1105-educational-assistance-benefitsCapital One Bank Accounts
… the purpose of 15 unauthorized bank accounts established by the Metropolitan Transportation Authority (MTA) at Capital … the New York City metropolitan area. The MTA is governed by a 23-member Board of Directors, whose members are nominated by the Governor and confirmed by the State Senate. The MTA has six constituent agencies. During …
https://www.osc.ny.gov/state-agencies/audits/2014/01/27/capital-one-bank-accountsState Agencies Bulletin No. 1279
… to an employee under an educational assistance program is excluded from taxable wages. Amounts in excess of $5,250 … provides benefits to a spouse or dependents of employees is not a qualified program. Benefits paid by a nonqualified … governing educational assistance benefits and describing how the educational assistance amount will be displayed on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1279-educational-assistance-benefitsInspecting Highway Bridges and Repairing Defects
… that are identified during inspections are classified as "Red Flag," "Yellow Flag," and "Safety Flag." A Red Flag designation pertains to the failure or potentially … failure of critical primary structural components. Red Flag conditions pose a clear and present or future …
https://www.osc.ny.gov/state-agencies/audits/2013/11/08/inspecting-highway-bridges-and-repairing-defectsDiNapoli Announces Sale of $634 Million State of New York General Obligation Bonds
… Thomas P. DiNapoli announced the sale of two series of New York State General Obligation Bonds totaling $634 million … and $49.7 million on a net present value basis over the life of the bonds. The bonds are scheduled to be delivered on …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-announces-sale-634-million-state-new-york-general-obligation-bondsOutreach Events
… Outreach Program is to increase public awareness about the New York State Comptroller’s Office of Unclaimed Funds (OUF). To … Bridge & Memorial Bridge Riverside Drive, Binghamton, NY Broome September 20, 2025 11:00 am - 6:00 pm Cream Cheese …
https://www.osc.ny.gov/unclaimed-funds/outreach-eventsStillwater Central School District – Payroll (2017M-104)
… The Stillwater Central School District is located in the counties of Saratoga, Rensselaer and Washington. The …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/stillwater-central-school-district-payroll-2017m-104Town of Frankfort – Supervisor’s Fiscal Responsibilities (2017M-192)
… has not maintained accounting records since 2013 or remitted the required financial reports to the Board or the Office of the State Comptroller. The Board did not … perform his statutorily required fiscal responsibilities or consider resigning from office. Initiate annual audits of …
https://www.osc.ny.gov/local-government/audits/town/2017/09/22/town-frankfort-supervisors-fiscal-responsibilities-2017m-192West Seneca Fire District #1 – Purchasing (2017M-272)
… Purpose of Audit The purpose of our audit was to determine whether District officials obtained required …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/03/02/west-seneca-fire-district-1-purchasing-2017m-272Town of Chester – Time and Attendance Records (2017M-287)
… whether Town officials implemented adequate policies and procedures over employee time and attendance and leave records for the period January 1, … for 2017 totaled approximately $11.8 million. Key Findings Some employees did not use time sheets, vouchers or timecards …
https://www.osc.ny.gov/local-government/audits/town/2018/03/02/town-chester-time-and-attendance-records-2017m-287Flanders Fire District – Disbursements (2014M-199)
… to be approved before payment and compare an approved warrant with the checks before signing and sending them to …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/03/flanders-fire-district-disbursements-2014m-199Annual Audit
… claims were appropriate and complied with the New York State Workers’ Compensation Law and mandated fee schedules. … claims were appropriate and complied with the New York State Workers Compensation Law and mandated fe …
https://www.osc.ny.gov/state-agencies/audits/2018/07/26/annual-auditFort Ann Central School District - Fund Balance Management (2018M-119)
… balance at the end of 2016-17 was almost $1.83 million or 15.25 percent of the ensuing year’s budgeted … overestimated appropriations by more than $2.03 million or 6 percent from 2015-16 through 2017-18. Key … source to fund one-time expenditures and needed reserves or reduce District property taxes. Adopt realistic annual …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/05/fort-ann-central-school-district-fund-balance-management-2018m-119Town of Clarkson - Justice Court Operations (2018M-57)
… were collected, deposited, recorded, reported and remitted in a timely and accurate manner. Key Findings Justices did …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/09/28/town-clarkson-justice-court-operations-2018m-57