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Town of Sweden – Justice Court (2014M-318)
… Purpose of Audit The purpose of our audit was to review the processes and procedures for the Court’s … have developed their own practice for identifying cases to be reported to the scofflaw program, but do not use the report that … The purpose of our audit was to review the processes and procedures for the Courts …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/20/town-sweden-justice-court-2014m-318Town of Bovina – Internal Controls Over Cash Receipts and Disbursements (2012M-237)
… internal controls over cash receipts and disbursements for the period January 1, 2011, through October 15, 2012. …
https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-bovina-internal-controls-over-cash-receipts-and-disbursements-2012m-237Starpoint Central School District – Network Access and Application User Permissions (2022M-101)
… to the financial and student information applications. In addition to sensitive information technology (IT) control … action. Appendix B includes our comment on an issue raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/starpoint-central-school-district-network-access-and-application-userVillage of Suffern – Budget Review (B23-6-2)
… fiscal year. Background The Village of Suffern, located in Rockland County, is authorized to issue debt not to exceed $5 million to liquidate the accumulated deficits in the Village’s general, water, sewer and capital projects …
https://www.osc.ny.gov/local-government/audits/village/2023/04/14/village-suffern-budget-review-b23-6-2Town of Urbana – Supervisor’s Financial Records and Reports (2022M-14)
… annual update document (AUD) is required to be filed each year, AUDs have not been filed with the New York State Office …
https://www.osc.ny.gov/local-government/audits/town/2022/05/13/town-urbana-supervisors-financial-records-and-reports-2022m-14State Comptroller DiNapoli Releases School District Audits
… did not implement the faculty auditor’s recommendations. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-audits-0Town of Mohawk – Records and Reports (2013M-113)
… Purpose of Audit The purpose of our audit was to review the Supervisor’s accounting … 1, 2011, through December 31, 2012. Background The Town of Mohawk is located in Montgomery County and has … document assets, liabilities, fund balances, results of operations, or prepare accurate reports that would allow …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-mohawk-records-and-reports-2013m-113Town of Kendall – Justice Court (2013M-130)
… 26, 2013. Background The Town of Kendall is located in Orleans County, has a population of approximately 2,700. … reports were submitted to the Justice Court Fund (JCF) in a timely manner, they were not always complete and …
https://www.osc.ny.gov/local-government/audits/town/2013/08/02/town-kendall-justice-court-2013m-130Village of Middleburgh – Fiscal Operations (2013M-10)
… 15, 2012. Background The Village of Middleburgh is located in Schoharie County and has approximately 1,500 residents. … payment. Ensure that proper controls and oversight are in place, especially when one person performs all aspects of …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-middleburgh-fiscal-operations-2013m-10Town of Oyster Bay - Financial Condition Management (2020M-74)
… condition. Key Findings The Board and Town officials need to continue to improve their management and oversight of the Town’s … funds have accumulated unrestricted fund balances equal to at least 45 percent of the next year’s budgets and no …
https://www.osc.ny.gov/local-government/audits/town/2020/09/04/town-oyster-bay-financial-condition-management-2020m-74Chautauqua County – Court and Trust Funds (2020-C&T-1)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2017 through February 11, 2020. … County Clerk and Surrogate’s Court are responsible for maintaining up-to-date and complete records for court and … established appropriate controls to safeguard and account for court and trust funds for the period January 1 2017 …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2020/04/24/chautauqua-county-court-and-trust-funds-2020-ct-1Town of Perrysburg – Supervisor’s Fiscal Responsibilities (2014M-169)
… Purpose of Audit The purpose of our audit was to evaluate the Supervisor’s financial records and reports … unsigned. The Supervisor did not submit financial reports to the Board. The Board did not perform an annual audit of … Key Recommendations The Supervisor should attend training to familiarize himself with the requirements of his elected …
https://www.osc.ny.gov/local-government/audits/town/2014/10/10/town-perrysburg-supervisors-fiscal-responsibilities-2014m-169State Agencies Bulletin No. 778
… for tax withholdings that are entered into PayServ does not comply with IRS Rules and Regulations. Affected … for tax withholdings that are entered into PayServ does not comply with IRS Rules and Regulation …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/778-fixed-amounts-tax-withholdingState Agencies Bulletin No. 2115
… Purpose As we approach the beginning of the new State fiscal year on April 1 st , OSC would like to provide notice of the possible impact to paycheck … should the State budget be late and a budget extender bill not be passed by 4 p.m. on Monday, April 3, 2023. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2115-paycheck-distribution-april-6-2023-institution-cycle-paychecksState Comptroller DiNapoli Releases School District Audits
… following school district audits have been issued. Nanuet Union Free School District – Network User Accounts and … approved, district officials did not monitor overtime hours worked to ensure accuracy. Had officials established … initiative, search millions of state and local government financial records, track state contracts, and find commonly …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-school-district-auditsDeath Benefits – Divorce and Your Benefits
… must properly execute and file the appropriate beneficiary designation with NYSLRS. A DRO may direct a member to … stated in the DRO. Beneficiary Designations A member’s designation of a spouse as beneficiary of certain benefits is … notice (Estate, Powers and Trusts Law -EPTL § 5-1.4). The designation is revoked regardless of when the final decree of …
https://www.osc.ny.gov/retirement/members/divorce/death-benefitsDivision of Housing and Community Renewal Bulletin No. DH-105
… during the 12-month period immediately preceding the promotion. Effective Date(s) The new procedure for … Agency Actions - Procedure for Calculating Salary Upon Promotion To calculate the salary of a RRSU employee upon promotion, the agency must: Combine any LLS that the employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-105-calculating-base-salary-employees-district-council-37State Agencies Bulletin No. 1817
… Purpose The purpose of this bulletin is to provide agencies with the new procedure for calculating promotions for CSEA employees who have earned … procedure for calculating promotions for CSEA employees is effective 04/01/2020. Eligibility Criteria This provision …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1817-calculating-base-salary-employees-civil-service-employees-associationComptroller DiNapoli Releases School Audits
… audits of the Avoca Central School District , Fire Island Union Free School District , Rome City School District … policies or procedures to formalize this process. Fire Island Union Free School District – Leave Accruals (Suffolk … completed audits of the Avoca Central School District Fire Island Union Free School District Rome City School District …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-audits-1Real Property Tax Exemptions Administration (2017-MR-4)
… assessors were properly administering select real property tax exemptions for the period January 1, 2016 through … legal provisions grant it exempt status. Real property tax exemptions are granted on the basis of many different … are responsible for granting and tracking real property tax exemptions within the local government’s boundaries. We …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/04/13/real-property-tax-exemptions-administration-2017-mr-4