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Town of Patterson – Justice Court Operations (2020M-63)
… deposited, disbursed and reported all fines and fees in a timely and accurate manner. Key Findings Although the … fees, they did not disburse or report all fines and fees in a timely and accurate manner. The Justices did not … account for bail, which led to them retaining $14,793 in bail funds that could not be identified by payee. The …
https://www.osc.ny.gov/local-government/audits/justice-court/2020/11/06/town-patterson-justice-court-operations-2020m-63Copiague Union Free School District - Information Technology (2023M-150)
… at a greater risk for unauthorized access, misuse or loss. In addition to sensitive information technology (IT) control …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/copiague-union-free-school-district-information-technology-2023m-150Village of Endicott – Budget Review (B4-13-8)
… tentative budget for the general, electric, library, and parking funds are reasonable. The water and sewer funds’ …
https://www.osc.ny.gov/local-government/audits/village/2013/04/10/village-endicott-budget-review-b4-13-8X.6.A Requesting a Special Use Vendor ID – X. Guide to Vendor/Customer Management
… The VMU assigns Special Use Vendor IDs starting with ‘0’. These Vendor IDs have been … State Business Unit to approve and establish a Special Use vendor for a business need. Process and Document … to the Vendor Management Unit (VMU) for a new Special Use Vendor ID to use in the Statewide Financial System (SFS). …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x6a-requesting-special-use-vendor-idX.4.D Location – X. Guide to Vendor/Customer Management
… early payment discounts, and the payment method (check or ACH). Process and Transaction Preparation: Although a vendor … (i.e., purchase orders go to the correct address and ACH payments deposit to the correct account). To designate … “Automated Clearing House,” the payment will be made via ACH. In contrast, if the Payment Method is blank, the payment …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4d-locationIX.5.A Billing for Non-Onboarding Agencies – IX. Federal Grants
… then results in an outstanding Accounts Receivable Item (AR) for the award. This AR Item amount then populates OSC’s drawdown worksheets. The … projects, these transactions will not create any bills or AR Item amounts and the Contract status is set to PENDING. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5a-billing-non-onboarding-agenciesCayuga County Probation Department – Internal Controls Over Financial Operations (2013M-171)
… Purpose of Audit The purpose of our audit was to examine the Department’s internal controls over the … that for 2011 it collected $104,871 and disbursed $99,143 to crime victims and $5,728 to the County for related surcharges. Key Findings Written …
https://www.osc.ny.gov/local-government/audits/county/2013/09/27/cayuga-county-probation-department-internal-controls-over-financial-operationsHelping Students Get Course Credit: Credit Recovery Programs in School Districts (2012MS-8)
… the school districts adequately monitor students’ progress in successfully completing CRPs. Background If a student is … student can earn credit for the course by participating in one of the make-up credit programs. Two of these make-up credit programs, intensive instruction in deficiency areas of the course and on-line study, are …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/05/helping-students-get-course-credit-credit-recovery-programs-schoolComptroller DiNapoli Releases Municipal Audits
… policies and procedures that provide guidance as to when items must be competitively bid and when written or verbal quotes should be obtained for … provide guidance for officials and employees to follow when bidding is not required by law. Town of Broadalbin – …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-0DiNapoli Releases Bond Calendar for Third Quarter
… New York State Comptroller Thomas P. DiNapoli today announced … in tax-exempt fixed and variable rate bonds in July. New York State Housing Finance Agency – bond sales of up to … tax-exempt, fixed and/or variable rate bonds in September. New York State Environmental Facilities Corporation – a bond …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-releases-bond-calendar-third-quarterDiNapoli Releases Bond Calendar for Second Quarter
… following: Dormitory Authority of the State of New York – bond sales totaling up to $505 million of fixed rate tax-exempt bonds for the month of April and a bond sale of up to $23 million of fixed rate tax-exempt and … month of May. Metropolitan Transportation Authority – a bond sale of up to $500 million in fixed rate tax-exempt …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-releases-bond-calendar-second-quarterMiddlesex Fire District – Procurement (2025M-135)
… manner? Audit Period January 1, 2024 – October 24, 2025. We extended the audit period back to January 1, 2022 to … during the period of January 1, 2024 through July 16, 2025, and made a payment of $157,992 toward the purchase of a … District officials did not: Competitively bid and award a contract valued at $564,065 to purchase a new tanker …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/middlesex-fire-district-procurement-2025m-135Opinion 2002-8
… was properly formed had no improvements services or debt can be dissolved …
https://www.osc.ny.gov/legal-opinions/opinion-2002-8Opinion 90-13
… pipe for a village sewer project in conjunction with a DOT road reconstruction project. This is in reply to your … a planned New York State Department of Transportation (DOT) road renovation project. You have informed us that DOT would incorporate the work required for the sewer project …
https://www.osc.ny.gov/legal-opinions/opinion-90-13Contract Advisory No. 4
… Agencies may have multiple Business Unit/ Department ID combinations, but only certain of those combinations are … created in the SFS must use a Business Unit/Department ID combination which is valid for contracts. A list of valid Business Unit/Department ID combinations can be found in the Guide to Financial …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/4-business-unit-and-department-id-combinations-used-create-contracts-statewideCenter Moriches Fire District – Fiscal Transparency (2025M-113)
… Specifically: The Board hired Certified Public Accountant (CPA) firm did not complete fiscal year 2023 and 2024 annual audits in a timely manner. Specifically, the CPA firm completed the 2023 fiscal year audit on January 31, … of the Board ever using an RFP process to contract the CPA firm’s services for the annual audit or an engagement …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/center-moriches-fire-district-fiscal-transparency-2025m-113Town of Palermo – Transparency of Fiscal Activities (S9-25-22)
… and reports for fiscal year 2024 in accordance with New York State (NYS) Town Law (Town Law). In addition, the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/01/30/town-palermo-transparency-fiscal-activities-s9-25-22Opinion 89-29
… A village may acquire a parcel of property to exchange for property owned by a federal agency and needed for village road building where the federal agency desires an … the Interior, a village may acquire a parcel of property for the purpose of exchanging it for Parks Service property …
https://www.osc.ny.gov/legal-opinions/opinion-89-29City of Troy – Budget Review (B5-16-15)
… the significant revenue and expenditure projections in the City's proposed budget for the 2017 fiscal year are reasonable. Background The City of Troy, located in Rensselaer County, issued debt totaling $21,630,000 to liquidate cumulative deficits in the City's general fund for the years ending December 31, …
https://www.osc.ny.gov/local-government/audits/city/2016/11/03/city-troy-budget-review-b5-16-15Town of Java – Tax Collection Remittance (P1-24-21)
… totaling approximately $922,000 to the Supervisor at least weekly and as required by Town Law. The Tax Collector …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-java-tax-collection-remittance-p1-24-21