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Town of Hancock – Justice Court Operations (2021M-6)
… in a timely manner. However, monthly accountabilities were not performed and cash balances exceeded known liabilities by …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/05/21/town-hancock-justice-court-operations-2021m-6Glens Falls Common School District - Cash Management (2019M-177)
… earnings. Key Findings District officials did not develop and manage a comprehensive investment program to ensure … officials generally agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/glens-falls-common-school-district-cash-management-2019m-177Hillside Fire District – Cash Receipts and Disbursements (2016M-284)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that the Treasurer …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/09/30/hillside-fire-district-cash-receipts-and-disbursements-2016m-284Ellicottville Central School District - Information Technology (2019M-14)
… networking, shopping, travel and other personal use. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/ellicottville-central-school-district-information-technology-2019m-14DiNapoli Statement on Charges Against Former Delhi Village Clerk
… New York State Comptroller Thomas P. DiNapoli released the … conducted by the Comptroller’s office and the New York State Police Bureau of Criminal Investigation. … to my investigators and auditors and their work with the New York State Police, she will now be held accountable for …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-statement-charges-against-former-delhi-village-clerkWest Seneca Fire District #3 - Capital Reserves (2019M-248)
… in the annual budget over a five-year period. The District did not publish the required legal notices for five …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/03/20/west-seneca-fire-district-3-capital-reserves-2019m-248Employer E-News Archive — 2026
… subscribe to E-News for Members & Retirees . March 2026 Important: Submit Your March Report by 4/7 View and Update Tier 6 Member Contribution Rates Schools and BOCES: Report Retirees by 3/31 Time is Up to Switch to Enhanced Reporting February 2026 New in Retirement Online Accrued Payments and Leave …
https://www.osc.ny.gov/retirement/publications/employer-e-news-archive-2026Ordinary Disability (Section 362) – Special 20- and 25-Year Plans
… If you are unable to perform your duties because of a permanent physical or mental incapacity, and if you have ten or more years of service credit, you may be eligible for an ordinary … The Benefit If approved, your benefit will be the greater of: 1.66 percent of your FAE for each year of service credit; …
https://www.osc.ny.gov/retirement/publications/1517/ordinary-disability-section-362State Police Accidental Disability (Section 363-bb) – State Police Plan
… result of an accident sustained in service that was not caused by your own willful negligence; and In the service … include the time and place of the accident, the details of what happened, the nature and extent of your injuries and the … to file on your behalf. For example, your attorney, a power of attorney (POA) or a court-appointed guardian, who …
https://www.osc.ny.gov/retirement/publications/1518/state-police-accidental-disability-section-363-bbCost-Saving Ideas: Legal Requirements
… of a local government to authorize the receipt of check images in lieu of cancelled checks. Banking Law Section 96-d … reserve fund for cities, counties, towns, villages, and sewer and water improvement districts, including voter …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-legal-requirementsInspecting Highway Bridges and Repairing Defects
… are identified during inspections are classified as "Red Flag," "Yellow Flag," and "Safety Flag." A Red Flag designation pertains to the failure or …
https://www.osc.ny.gov/state-agencies/audits/2013/11/08/inspecting-highway-bridges-and-repairing-defectsState Agencies Bulletin No. 1105
… under an educational assistance program is excluded from taxable wages. Amounts in excess of $5,250 must be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1105-educational-assistance-benefitsCapital One Bank Accounts
… Purpose To determine the purpose of 15 unauthorized bank accounts established by the … at Capital One Bank and to assess the appropriateness of financial transactions involving these accounts. Our audit … area. The MTA is governed by a 23-member Board of Directors, whose members are nominated by the Governor and …
https://www.osc.ny.gov/state-agencies/audits/2014/01/27/capital-one-bank-accountsDiNapoli Announces Sale of $634 Million State of New York General Obligation Bonds
… State Comptroller Thomas P. DiNapoli announced the sale of two series of New York State General Obligation Bonds totaling $634 … State Comptroller Thomas P DiNapoli announced the sale of two series of New York State General Obligation Bonds totaling $634 …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-announces-sale-634-million-state-new-york-general-obligation-bondsWestchester Community College – Fixed Assets (2017M-78)
… Purpose of Audit The purpose of our audit was to review controls over the College’s fixed assets for the … March 8, 2017. Background Westchester Community College is a two-year college sponsored by Westchester County and the … located in Valhalla, New York. The College is governed by a 10-member Board of Trustees and has approximately 13,000 …
https://www.osc.ny.gov/local-government/audits/community-college/2017/06/30/westchester-community-college-fixed-assets-2017m-78Accounts Payable Advisory No. 46
… of the State Comptroller (OSC) has updated the policies and procedures regarding a proper invoice. When an invoice … one business day of identifying the improper invoice and direct the vendor to submit a proper invoice with the … on a proper invoice, please refer to the NY Codes, Rules and Regulations ( 2 CRR-NY 18.1 NYCRR ). …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/46-proper-invoiceAccounts Payable Advisory No. 45
… Subject : Alternate “one-time” email address for PO dispatch. Reference : Guide to Financial Operations … purchase order dispatch. Agencies can now enter an email address on a PO if (i) there is a need to email the PO … Alternate onetime email address for PO dispatch …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/45-electronic-purchase-order-dispatchDivision of Housing and Community Renewal Bulletin No. DH-93
… OSC will automatically increase the biweekly deduction for Dues (Code 224) based on the annual salary amounts as … above exclude additional salary factors. Dues amounts for part-time, annual salaried employees are calculated based …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-93-dc37-local-1359-dues-increaseOperational Advisory No. 9
… WCB Workers’ Compensation Board 4/22/25 P All State Refunds (Except PIT & OUF) 4/23/25 W Unclaimed Fund Refunds … For more information regarding the escheatment process see the Guide to Financial Operations, Chapter XIV, … regarding the escheatment of payroll checks, please see the Payroll Bulletin 2259.1 - Outreach and Escheatment …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/9-current-year-escheatmentVillage of Farmingdale - Procurement, Claims Audit and Check Signing (2018M-100)
… the bidding threshold. The Board conducts a proper audit of claims. The Village’s check signing process is adequate. … Village officials did not seek competition for nine of 10 professional service providers paid $733,497. The Board … individual claims. The Mayor does not maintain custody of his signature stamps. Key Recommendations The Board …
https://www.osc.ny.gov/local-government/audits/village/2017/10/26/village-farmingdale-procurement-claims-audit-and-check-signing-2018m-100