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Johnstown Public Library – Cash Receipts (2014M-304)
… $405,000. Key Findings For cash collections that are not recorded in the circulation system, the Library does … a log or issue duplicate receipts. Cash collections are stored in an unlocked cabinet and various collections … Establish procedures to ensure that cash and checks are stored in a secure location until deposited and to …
https://www.osc.ny.gov/local-government/audits/library/2015/02/20/johnstown-public-library-cash-receipts-2014m-304Town of Cohocton – Town Clerk Cash Shortage (2014M-325)
… taxes. Key Findings The Clerk did not remit interest and penalties collected on the late payment of taxes to the … Supervisor as required. The Clerk failed to record certain tax collections and penalties in the cash receipts journal. … of grand larceny from the Town. Key Recommendations Remit tax collections, including penalties, to the Supervisor on a …
https://www.osc.ny.gov/local-government/audits/town/2015/05/15/town-cohocton-town-clerk-cash-shortage-2014m-325Town of Clarendon – Justice Court Operations (2013M-362)
… Purpose of Audit The purpose of our audit was to review the processes and procedures for the Court’s financial … The purpose of our audit was to review the processes and …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/03/07/town-clarendon-justice-court-operations-2013m-362Town of Beekman – Misappropriation of Cash Receipts (2015M-41)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the Town’s cash receipts for the period January 1, 2013 through July 31, 2014. … February 2015, the former Town Comptroller pleaded guilty to second-degree larceny in the theft of $390,178 from the …
https://www.osc.ny.gov/local-government/audits/town/2015/04/17/town-beekman-misappropriation-cash-receipts-2015m-41Brewster-Southeast Joint Fire District - Recordkeeping and Procurement (2018M-86)
… the capital reserve balance was overstated by $200,790. In addition, all 45 general ledger accounts did not comply … and other accounts are accurately reconciled and recorded in a timely manner. Update financial records and reports to …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/03/brewster-southeast-joint-fire-district-recordkeeping-and-procurement-2018mState Agencies Bulletin No. 1104
… detail was added to assist agencies who may use this data in their internal systems. OSC Actions OSC has modified the … paycheck/advice. The modification utilizes existing filler in positions 2248 to 2415 on the file (up to 168 characters). … 1 Deposit Amount Number 11 These fields will be displayed in this order up to eight times depending on the number of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1104-changes-nhrp501-master-file-include-direct-deposit-dataMember Contributions
… a member contributes, and how much, depends on their tier . However, exceptions may apply to some members of the … System (PFRS) depending on their retirement plan. Tier 6 ERS and PFRS Tier 6 members are required to contribute a percentage (see … and how much depends on their retirement system and tier …
https://www.osc.ny.gov/retirement/employers/member-contributionsState Agencies Bulletin No. 1162
To explain OSCs automatic processing of the increase
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1162-retroactive-increase-guaranteed-pre-shift-briefing-minimum-nonRetirees
… Information for retirees of the New York State and Local Retirement System NYSLRS and …
https://www.osc.ny.gov/retirement/retireesXI-A.6 Auto-Sourcing Purchase Orders – XI-A. Purchasing
… SECTION OVERVIEW AND POLICIES The Statewide Financial System’s (SFS) auto-sourcing … allows online agencies to streamline the procurement process by systematically creating a purchase order (PO) from … The Statewide Financial Systems SFS autosourcing …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a6-auto-sourcing-purchase-ordersState Agencies Bulletin No. 2419
… 1728 and 1745 Purpose: The purpose of this bulletin is to provide information to state agencies about upcoming payroll changes due to the May 2026 implementation of NYSLRS enhanced reporting … The purpose of this bulletin is to provide information to state agencies about upcoming …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2419-enhanced-payroll-reporting-new-york-state-and-local-retirement-systemOpinion 96-4
… (payment of proceeds of sale of village property to third party for benefit of village) MUNICIPAL FUNDS -- Budget … (payment of proceeds of sale of village property to third party for benefit of village) REAL PROPERTY -- Sale (payment of proceeds of sale of village property to third party for benefit of village) VILLAGES -- Powers and Duties …
https://www.osc.ny.gov/legal-opinions/opinion-96-4Vendor File Advisory No. 1
… may be entered on Address Line 1 through the e-supplier portal when adding or editing addresses. If vendors have … (GFO), Chapter X, Section 3.A - Online Vendor Add Portal …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/1-regarding-doing-business-dbaTown of Lansing – Information Technology (2022M-66)
… and protected against unauthorized use, access and loss. In addition to sensitive IT control weaknesses that we … computer users. Key Recommendations Review user access on a routine basis and disable unnecessary network user accounts in a timely manner. Develop and adopt adequate written IT …
https://www.osc.ny.gov/local-government/audits/town/2022/07/08/town-lansing-information-technology-2022m-66Comptroller DiNapoli Releases Municipal Audits
… DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that … the recommendations in the budget review letter issued on Oct. 15, 2013. Smithtown Fire District – Capital Project … 50,000 state contracts, visit http://www.openbooknewyork.com/ . The easy-to-use website was created by Comptroller …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-audits-2Comptroller DiNapoli Releases Municipal Audits
… Newstead Fire Company , City of Peekskill and the Town of Warrensburg . "In today’s fiscal climate, budget transparency … properly managing the city’s financial condition. Town of Warrensburg – Procurement (Warren County) The town’s … Newstead Fire Company City of Peekskill and the Town of Warrensburg …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-3DiNapoli, Erie County DA Keane and Erie County Sheriff Garcia Announce Former Deputy Clerk Sentenced for Stealing More Than $320,000
… State Comptroller Thomas P. DiNapoli, Erie County District Attorney Michael J. Keane, and Erie County Sheriff John C. Garcia announced. “Today’s sentence sends a clear … District Attorney Michael Keane, Erie County Sheriff John Garcia, and Erie County Comptroller Kevin R. Hardwick …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-erie-county-da-keane-and-erie-county-sheriff-garcia-announce-former-deputy-clerk-sentencedIX.6.D HHS Payment Management System – IX. Federal Grants
… requests, and disbursement reporting activities. It is a full service centralized grants payment and cash management …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6d-hhs-payment-management-systemMorristown Fire District – Board Oversight (2025M-101)
… of the Secretary-Treasurer’s records. Develop and adopt a procurement policy or investment policy, as required by New …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/morristown-fire-district-board-oversight-2025m-101State Comptroller DiNapoli Releases Municipal & School Audits
… access, lost data, and inability to recover from a network disruption. In addition, the district’s use of two central network … enabled network user accounts were not logged into in the last six months. Accounts grant access to sensitive …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-1