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Town of North Castle – Cash Disbursement (2013M-32)
… 31, 2012. Background The Town of North Castle is located in Westchester County. The Town Board includes four Board members and the Town Supervisor, and is the legislative body responsible for managing Town …
https://www.osc.ny.gov/local-government/audits/town/2013/04/19/town-north-castle-cash-disbursement-2013m-32Maintenance, Inspection, and Testing of the Event Recorder System
… (LIRR) maintains and inspects its Event Recorder System (ERS) and whether it has corrective action plans to fix … and trains. A key feature on the train is the ERS – a device that simultaneously monitors and records the … (FRA) requires all locomotives to be equipped with ERS. Under FRA regulation, as stated in the Code of Federal …
https://www.osc.ny.gov/state-agencies/audits/2018/11/07/maintenance-inspection-and-testing-event-recorder-systemPublic Authorities
… public interests. They develop, operate and maintain some of New York's most critical infrastructure including roads, … authorities play a significant role in the debt structure of New York State. State public authorities are legislatively created and have various levels of autonomy from the State, based on the powers and …
https://www.osc.ny.gov/public-authoritiesOpinion 97-3
… taxes which became a lien prior to January 1, 1995. As to pre-1995 liens, we note that the transitional provisions of … generally provide that for purposes of the enforcement of pre-1995 liens, the provisions of the applicable general, … 1 After December 31, 1999, if the enforcement of a pre-1995 lien has not been concluded, as evidenced by the …
https://www.osc.ny.gov/legal-opinions/opinion-97-3Operational Advisory No. 29
… of Taxation and Finance (DTF) Treasury and OSC to process stop payment requests for checks. Effective July 1, 2025 , … changes will go into effect: Agencies will now enter stop payment requests directly into the SFS for all refund … (ASA) to assign the new role of NYF_AGY_AP_PYM_STOP_REQ to agency staff that will enter stop payment …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/29-gfo-updates-reissuing-or-cancelling-refund-vendor-employee-expense-or-sspOpinion 2002-7
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … expending reserve fund moneys) -- Finances (establishment of and expenditure from reserve funds) -- Reserve Fund … Whether the expenditure of monies from a capital reserve fund established by a school …
https://www.osc.ny.gov/legal-opinions/opinion-2002-7State Agencies Bulletin No. 884
… prior to January 2, 2009. Affected Employees M/C employees in Negotiating Unit Codes 06, 13, 18, 40, 46, 52, 66, 79 and 96 who had elected to participate in the 2008 M/C Vacation Exchange program and separated from State service prior to January 2, 2009 or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/884-restoration-and-payment-managementconfidential-mc-vacation-creditsProtection of Child Performers
… Child Performers Unit (Unit) is responsible for monitoring compliance with all parts of the Law and NYCRR. The Law and … performers program, detect violations, and prevent non-compliance with legal requirements. We found instances where: … not have the necessary controls to monitor and enforce compliance with regulations designed to protect child …
https://www.osc.ny.gov/state-agencies/audits/2017/07/27/protection-child-performersCayuga County Probation Department – Internal Controls Over Financial Operations (2013M-171)
… January 31, 2013. Background Cayuga County is located in central New York State. The Cayuga County Probation … As of August 2012, the Department held over $16,000 in undisbursed restitution which was collected between one … courts for six of the 31 selected cases that had balances in arrears. Key Recommendations Develop, or review and …
https://www.osc.ny.gov/local-government/audits/county/2013/09/27/cayuga-county-probation-department-internal-controls-over-financial-operationsWayne County Water and Sewer Authority – Water and Sewer Operations and Wastewater System Cybersecurity (2017M-276)
… determine whether Authority officials ensured that water and sewer account adjustments and the assessment of penalties were approved and accurately and appropriately billed and collected and … Wayne County Water and Sewer Authority Water and Sewer Operations and Wastewater …
https://www.osc.ny.gov/local-government/audits/county/2018/04/06/wayne-county-water-and-sewer-authority-water-and-sewer-operations-and-wastewaterTown of Carlton – Town Supervisor’s Fiscal Responsibilities (2017M-263)
… October 2, 2017. Background The Town of Carlton is located in Orleans County and has a population of approximately 3,000. The Town is … Supervisor did not ensure accounting records were accurate and complete and did not deposit receipts in a timely manner. …
https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-carlton-town-supervisors-fiscal-responsibilities-2017m-263Port Jervis City School District – Financial Condition (2016M-319)
… Background The Port Jervis City School District is located in the City of Port Jervis, Orange County. The District, … appropriations were not used because budgets resulted in operating surpluses. The reserve policy does not state how … when reserves will be used or how much will be maintained in each reserve. Key Recommendations Use surplus fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/port-jervis-city-school-district-financial-condition-2016m-319Overview – Legacy Reporting
… please refer to our Independent Contractor vs. Employee page .) Employers using the enhanced reporting …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/overviewAmherst Central School District –Financial Condition (2016M-167)
… review the District’s management of financial activities for the period July 1, 2012 through May 31, 2016. Background The Amherst Central School District is located in the Towns of Amherst and Cheektowaga in Erie County. The … The District’s general fund budgeted appropriations for the 2015-16 fiscal year were $53.6 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/amherst-central-school-district-financial-condition-2016m-167Village of Odessa – Clerk-Treasurers' Records and Reports (2020M-11)
… Determine whether the Clerk-Treasurers accurately and completely accounted for, recorded and reported financial transactions in a timely manner. Key Findings The former Clerk-Treasurer …
https://www.osc.ny.gov/local-government/audits/village/2023/06/16/village-odessa-clerk-treasurers-records-and-reports-2020m-11Campbell-Savona Central School District – Budget Review (B2-16-6)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … The Campbell-Savona Central School District was authorized to issue debt totaling $3,250,000 to liquidate the accumulated deficit in the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/13/campbell-savona-central-school-district-budget-review-b2-16-6Cortland Enlarged City School District - Budget Review (B4-15-12)
… The Cortland Enlarged City School District, located in Cortland County, has a tentative budget for fiscal year … the reserve. After the District’s planned use of $500,000 in fund balance, the remaining unassigned fund balance is … as recurring financing sources and consider reduction in appropriations or increasing other sources of revenue. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/cortland-enlarged-city-school-district-budget-review-b4-15-12Village of Madison - Collections (2023M-160)
… the Village of Madison (Village) Clerk-Treasurer recorded and deposited all collections accurately and timely. Key Findings The Clerk-Treasurer accurately … However, the collections were not always recorded and deposited in a timely manner and the Board of Trustees …
https://www.osc.ny.gov/local-government/audits/village/2024/02/16/village-madison-collections-2023m-160East Moriches Union Free School District -- Budget Review (B7-16-3)
… The East Moriches Union Free School District is located in Suffolk County. Pursuant to Chapter 354 of the Laws of … totaling $2 million to liquidate the accumulated deficit in the District’s general fund as of June 30, 2006. Local … that the significant revenue and expenditure projections in the tentative budget are reasonable. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/east-moriches-union-free-school-district-budget-review-b7-16-3Lynbrook Union Free School District – Medicaid Reimbursements (2022M-81)
… Medicaid-eligible services provided were properly filed for Medicaid reimbursements. If all services were provided … properly filed, the District may have realized $10,107 in additional Medicaid reimbursements. In addition, … As a result, 14 students likely received services for which the District could have filed Medicaid …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/lynbrook-union-free-school-district-medicaid-reimbursements-2022m-81