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State Police Bulletin No. SP-40
… Purpose To notify the Division of State Police of the procedures for … Questions Payroll related questions should be directed to your OSC payroll auditor. … To notify the Division of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-40-2000-and-2001-productivity-bonus-payments-employees-represented-policeState Agencies Bulletin No. 982
… Purpose To inform agencies of the automatic correction of Form W-2s for employees who received Military Stipend … taxes. OSC Actions OSC will identify and mail corrected Form W-2s to the affected employees. These corrected forms …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/982-social-security-and-medicare-tax-refunds-and-corresponding-correctedTown of Saranac – Payroll (2014M-289)
… Purpose of Audit The purpose of our audit was to determine if Town officials established … January 1, 2013 through July 31, 2014. Background The Town of Saranac is located in Clinton County and has a population …
https://www.osc.ny.gov/local-government/audits/town/2014/12/05/town-saranac-payroll-2014m-289Cohoes Housing Authority – Internal Controls Over Payroll (2013M-373)
… The Cohoes Housing Authority (Authority) is located in the City of Cohoes (City) in Albany County and was established to provide low-rent … Board did not establish pay rates for part-time employees in either a policy or by resolution. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/city/2014/03/07/cohoes-housing-authority-internal-controls-over-payroll-2013m-373Town of Bovina – Internal Controls Over Cash Receipts and Disbursements (2012M-237)
… Purpose of Audit The purpose of our audit was to examine the Town’s internal controls over cash receipts … and Supervisor did not adequately segregate duties related to the collection, recording, and depositing of receipts, the … reconciliations. The Supervisor allowed the bookkeeper to affix the Supervisor’s signature on disbursement checks …
https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-bovina-internal-controls-over-cash-receipts-and-disbursements-2012m-237Red Flags – Improving the Effectiveness of Your Claims Auditing Process
… inherently risky Alterations or questionable handwriting on documents Duplications Payments to a vendor that have …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/red-flagsOneida County – Court and Trust Funds (2023-C&T-3)
… appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through October 12, 2023. Background Pursuant to a court order, certain assets may be provided to the court and then delivered to the County Commissioner of …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2023/12/29/oneida-county-court-and-trust-funds-2023-ct-3Tioga County – Court and Trust Funds (2023-C&T-1)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2020 through May 31, 2023. Background Pursuant to a court …
https://www.osc.ny.gov/local-government/audits/county/2023/07/14/tioga-county-court-and-trust-funds-2023-ct-1Schoharie County Court and Trust Funds (2022-C&T-3)
… be provided to the court and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made pursuant to court … circumstances, funds from estates are entrusted to the Treasurer for safekeeping by order of the Surrogate’s Court. …
https://www.osc.ny.gov/local-government/audits/county/2022/06/17/schoharie-county-court-and-trust-funds-2022-ct-3Town of Rutland – Water and Sewer Charges (2025M-30)
… in billing errors that resulted in $4,634 in overcharges to customer accounts and $4,189 in undercharges. Of 81 … did not develop and adopt written policies and procedures to provide guidance on water and sewer billings and account … of the billing process reviewed quarterly billing reports to help ensure meter readings, estimated readings and amounts …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-water-and-sewer-charges-2025m-30Opinion 2001-15
… a lighting district pursuant to Town Law §202-c(1) is proper only if signed by the appropriate number of "resident owners"; that is, individual owners of real property who have established a … board on behalf of a lighting district whose sole asset is a service contract may, subject to mandatory referendum, …
https://www.osc.ny.gov/legal-opinions/opinion-2001-15Small Estates Affidavit (S.C.P.A. Section 1310)
If the account owner is deceased and there was no estate representative appointed by the courts, the surviving spouse or child of the deceased or the unreimburs
https://www.osc.ny.gov/files/unclaimed-funds/claimants/pdf/small-estates-affidavit.pdfOpinion 90-10
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … v Rostad , 45 NY2d 617, 412 NYS2d 127; 1989 Opns St Comp No. 89-22, p 48). The duty to maintain highways in a … Embler v Town of Wallkill , 132 NY 222; 1989 Opns St Comp. No. 89-21, p 45; 1985 Opns St Comp, No. 85-6, p 6; see also …
https://www.osc.ny.gov/legal-opinions/opinion-90-10Comptroller DiNapoli Releases Municipal Audits
… today announced his office completed audits of Broome County , Town of Charlton , Conesus No. 1 Fire District , Conesus Volunteer Fire Department , Town of … over water billings and collections. Although there was an improvement, duties were not fully segregated and …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases Municipal Audits
… financial plan has not been developed. Columbia County – Payroll (2014M-121) Auditors found that the county overpaid …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-municipal-audits-1DiNapoli: Local Governments Challenged by Slow Revenue Growth
… Many of New York’s local governments are coping with slow or no revenue growth, making it difficult for them to … municipal governments are seeing sales tax revenue growth slow and state aid remain essentially flat while they and … … Many of New Yorks local governments are coping with slow or no revenue growth making it difficult for them to …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-local-governments-challenged-slow-revenue-growthOpinion 89-44
… during which they did not preside as a village justice and during which they received no moneys for which they are … fact that he has not received any costs, fees, expenses and fines during any month to the state comptroller within … specifically requires an acting village justice to report and pay over moneys to the State Comptroller. Nonetheless, it …
https://www.osc.ny.gov/legal-opinions/opinion-89-44Opinion 2002-4
… School Dist. v Board of Educ. , 34 AD 2d 351, 353, 312 NYS 2d 252, 254). This Office has consistently expressed the …
https://www.osc.ny.gov/legal-opinions/opinion-2002-4Opinion 88-48
… as trucks, trailers, bins and containers to be used in connection with a recycling program by the Western Finger … is authorized to purchase equipment to be used in connection with a recycling program. With respect to whether … for work, material or supplies performed or furnished in connection with construction , shall be awarded by the …
https://www.osc.ny.gov/legal-opinions/opinion-88-48Opinion 88-62
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … that the procedures for establishing and expending moneys from a capital reserve fund vary depending on whether the … to permissive referendum requirements, but expenditures from the fund are not subject to referendum. However, where a …
https://www.osc.ny.gov/legal-opinions/opinion-88-62