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Town 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
… any claim appears to be out of the ordinary. Even when all required documentation is submitted, remain skeptical, … Credit card charges with no original receipts attached All travel and conference claims, as they are inherently …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/red-flagsTown of Saranac – Payroll (2014M-289)
… Purpose of Audit The purpose of our audit was to determine if Town officials established effective internal … cabinet in the Secretary’s office and was accessible to other Town employees. Key Recommendations Adopt … policies and procedures that incorporate the duties to be completed and records to be maintained for processing …
https://www.osc.ny.gov/local-government/audits/town/2014/12/05/town-saranac-payroll-2014m-289Schoharie County Court and Trust Funds (2022-C&T-3)
… Court were up to date and complete and we noted no material discrepancies. Key Recommendations There were no recommendations. … The purpose of our review was to …
https://www.osc.ny.gov/local-government/audits/county/2022/06/17/schoharie-county-court-and-trust-funds-2022-ct-3Tioga County – Court and Trust Funds (2023-C&T-1)
… Court were up to date and complete and we noted no material discrepancies. Key Recommendations There were no recommendations. 1 Security interest in property filed to …
https://www.osc.ny.gov/local-government/audits/county/2023/07/14/tioga-county-court-and-trust-funds-2023-ct-1Oneida County – Court and Trust Funds (2023-C&T-3)
… – pdf] Purpose of Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the … 1, 2021 through October 12, 2023. Background Pursuant to a court order, certain assets may be provided to the court …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2023/12/29/oneida-county-court-and-trust-funds-2023-ct-3Town of Rutland – Water and Sewer Charges (2025M-30)
… The Board did not formally authorize all billing rates charged by the Town and it did not develop and adopt …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-water-and-sewer-charges-2025m-30Opinion 2007-2
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … apportion those expenses among the cities and towns using any method the county reasonably determines is equitable. … voting machines between elections. Section 3-226, however, does not appear to require that the county store the machines …
https://www.osc.ny.gov/legal-opinions/opinion-2007-2Opinion 98-2
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-98-2Opinion 92-2
… in the opinion. FIRE DISTRICTS -- Taxes (authority to use general fire district funds to pay amounts due under contract for hydrants serving a zone) FIRE HYDRANTS -- Fire Districts (authority to use general fire district funds to pay amounts due under …
https://www.osc.ny.gov/legal-opinions/opinion-92-2Comptroller DiNapoli Releases School District Audits
New York State Comptroller Thomas P DiNapoli today announced the following school district audits have been issued
https://www.osc.ny.gov/press/releases/2019/04/comptroller-dinapoli-releases-school-district-auditsOpinion 90-52
… of examination performed by this Office. December 31, 1990 Gladys Hinman, Town Clerk Town of Humphrey … Whether the town …
https://www.osc.ny.gov/legal-opinions/opinion-90-52Controls Over CUNY Fully Integrated Resources and Services Tool
… three occasions. We also examined 244 employees’ accounts, all of which required approved access forms. We identified … and the campuses to prepare and maintain documentation of all approvals of roles that are assigned or removed in … in addition to the attestations, to actively monitor all user access within CUNYfirst. Periodically review and …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/controls-over-cuny-fully-integrated-resources-and-services-toolOpinion 2006-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … issues discussed in the opinion. FEES -- Franchise Fees (fund to which town cable television franchise fees are … area to be served (see 47 USC §541[a][2]; see, gen.,103 NY Jur 2d, Telecommunications, §191). In this case, the …
https://www.osc.ny.gov/legal-opinions/opinion-2006-3Opinion 88-54
… The town board may, however, initiate proceedings for such an extension prior to the effective date of the … December 31, and, if so, what time table must be followed for the extension of the consolidated district. As noted in … special districts only becomes effective after the period for filing a petition requesting a referendum has expired or, …
https://www.osc.ny.gov/legal-opinions/opinion-88-54State Agencies Bulletin No. 830
… in NYS-Ride Transportation Benefit Program. Background Payroll Bulletin No. 537 notified agencies that as a result … order to accommodate this process, a functionality in the payroll system allows for the automatic processing of these … There is no agency update access required in the payroll system. Eligibility File OSC has created an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/830-nys-ride-transportation-benefit-program-executive-branch-employeesState Agencies Bulletin No. 790
… advise agencies of the printing process for 2004 and 2005 Form W-2C (corrected Form W-2) Affected Employees Employees whose previously …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/790-automated-printing-form-w-2c-corrected-form-w-2-2004-and-2005SUNY Bulletin No. SU-247
… Purpose To inform all agencies of the upcoming rollover of the chart of accounts strings mapped to the Position Pools in PayServ. Affected Employees All SUNY …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-247-new-york-state-payroll-system-payserv-suny-fiscal-year-endOpinion 92-18
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … of express statutory authority. We are not aware of any such authority. Benefit assessments are distinguishable … town's disposal facilities. The proposed fee, therefore, does not appear to be based on a determination that the …
https://www.osc.ny.gov/legal-opinions/opinion-92-18Opinion 97-26
… of district); (authority to use equipment purchased for use within a zone of assessment in other areas of fire … only to a zone of assessment, to be used, on occasion, for fire protection elsewhere within the fire district. (3) … (2) May specialized firefighting equipment, purchased for use within a zone of assessment with the cost charged …
https://www.osc.ny.gov/legal-opinions/opinion-97-26