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Village of Scotia - Parking Tickets and Justice Court Operations (2019M-44)

… account for and enforce the collection of issued parking tickets. Determine whether Justice Court (Court) collections … timely. Key Findings The Village had 6,776 unpaid parking tickets totaling $354,705 outstanding as of July 31, 2018. … late fees totaling $5,110 on 184 (or 78 percent) parking tickets. The Court’s bail liability was $36,425, or $6,924 …

https://www.osc.ny.gov/local-government/audits/justice-court/2019/06/07/village-scotia-parking-tickets-and-justice-court-operations-2019m-44

Pittsfield Fire District – Board Oversight (2016M-305)

… State, distinct and separate from the Town of Pittsfield, in Otsego County. The District is governed by an elected …

https://www.osc.ny.gov/local-government/audits/fire-district/2016/12/09/pittsfield-fire-district-board-oversight-2016m-305

Painted Post Fire Department – Cash Receipts and Disbursements (2016M-312)

… services for the Villages of Painted Post and Riverside in Steuben County. The Department is governed by an elected …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/02/painted-post-fire-department-cash-receipts-and-disbursements

Town of Austerlitz – Internal Controls Over Payroll and Fuel Inventory (2014M-365)

… 25, 2014. Background The Town of Austerlitz is located in Columbia County and has a population of approximately …

https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-austerlitz-internal-controls-over-payroll-and-fuel-inventory-2014m-365

Town of Rush – Board Oversight (2014M-193)

… April 30, 2014. Background The Town of Rush is located in Monroe County and has approximately 3,250 residents. The …

https://www.osc.ny.gov/local-government/audits/town/2014/10/10/town-rush-board-oversight-2014m-193

Village of Arkport – Water Fund Financial Operations (2020M-45)

… action. Appendix B includes our comment on an issue raised in the Village's response letter. …

https://www.osc.ny.gov/local-government/audits/village/2020/07/17/village-arkport-water-fund-financial-operations-2020m-45

Town of Dickinson – Fiscal Oversight (2014M-337)

… 30, 2014. Background The Town of Dickinson is located in Franklin County and has a population of approximately 825. …

https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-dickinson-fiscal-oversight-2014m-337

Massena Central School District - Selected Non-Payroll Disbursements (2019M-71)

… money to the administrator for the total amount payable in satisfaction of dental claims and initiate and disburse …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/massena-central-school-district-selected-non-payroll-disbursements-2019m

IX.11.D Unique Entity Identifier (UEI) – IX. Federal Grants

… application and Single Audit requirements. All applicants for federal assistance are required to include a Unique … a 12-character alphanumeric value generated by the System for Award Management (SAM.gov). Applications submitted … lifecycle of a grant. The UEI serves as the primary key for tracking grant activity across the following stages: …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11d-duns-number

State Agencies Bulletin No. 2426

… limit for Tier 5 members of PFRS and ERS for fiscal year 2026. Affected Employees: Employees who are Tier 5 members of … 408(k)(6)(D)(ii) will increase to $360,000 for Fiscal Year 2026. Effective Dates: Effective beginning Institution paychecks dated April 2, 2026, and Administration paychecks dated April 8, 2026. OSC …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2426-maximum-salary-limit-tier-5-members-new-york-state-police-and-fire

Cost-Saving Ideas: School District Auditing – Audit Committee

… qualifies Candidates should collectively possess knowledge in accounting, auditing, financial reporting and district …

https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-audit-committee

Safety of Seized Dogs

… while not on the owner’s premises; or is licensed but not in the control of or on the property of its owner or … instances of premature disposition were not identified in the Department’s most recent inspection reports for the …

https://www.osc.ny.gov/state-agencies/audits/2018/04/16/safety-seized-dogs

Registration and Enforcement of Automotive Services, Sales, and Salvage Facilities

… registered with the Department. We also identified delays in the Department’s process for handling consumer complaints. … from the date the complaint was received, as called for in the regulations. Factors that could contribute to the …

https://www.osc.ny.gov/state-agencies/audits/2017/08/15/registration-and-enforcement-automotive-services-sales-and-salvage-facilities

State Comptroller DiNapoli Releases Municipal & School Audits

… fees and $2,000 of security deposits for facility rentals in accordance with statutory requirements. In addition, the accounting functions performed by staff were …

https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits

State Comptroller DiNapoli Releases School District Audits

… purchases made from a New York state contract, resulting in $2,182 being overpaid to the vendor. Downsville Central … did not ensure that goods and services were procured in the most cost-efficient manner or provide adequate …

https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-school-district-audits

XII.10.A Lapsing and Year-End Procedures for Payment Processing – XII. Expenditures

… until goods have been physically received by the agency in satisfactory condition, and/or services have been satisfactorily rendered in full. OSC auditors may confirm the receipt of goods and …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10a-lapsing-and-year-end-procedures-payment-processing