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Town of Cohocton – Town Clerk Cash Shortage (2014M-325)
… reports. The Clerk pled guilty to charges of grand larceny from the Town. Key Recommendations Remit tax collections, … to the Supervisor on a weekly basis. Accurately record all collections in the cash receipts journal and deposit all collections in the appropriate bank account intact and in …
https://www.osc.ny.gov/local-government/audits/town/2015/05/15/town-cohocton-town-clerk-cash-shortage-2014m-325Opinion 2005-5
… police chief and the police sergeant, who is the highest ranking subordinate in the village police department in a … is a member of a negotiating unit and who is the highest ranking subordinate to the head of the police department in …
https://www.osc.ny.gov/legal-opinions/opinion-2005-5Town of Willing – Justice Court Operations (2014M-377)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s Justice Court operations for the … Court operations. Collections for the Court as reported to the Justice Court Fund totaled $71,238 for the period … the prior Justice did not properly report disposed cases to the DMV. The Board did not properly audit or document its …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/04/10/town-willing-justice-court-operations-2014m-377Opinion 88-38
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FEES -- Court Fees … of clerks, no clerk shall charge or collect a fee from the state, or an agency or officer thereof, for any service …
https://www.osc.ny.gov/legal-opinions/opinion-88-38Adequacy of 2021 Budgets - Genesee County (S9-21-7)
… estimates accordingly, when warranted, during the course of their fiscal year. To assess whether local …
https://www.osc.ny.gov/local-government/audits/county/2021/05/14/adequacy-2021-budgets-genesee-county-s9-21-7Adequacy of 2021 Budgets - Essex County (S9-21-9)
… estimates accordingly, when warranted, during the course of their fiscal year. To assess whether local …
https://www.osc.ny.gov/local-government/audits/county/2021/05/07/adequacy-2021-budgets-essex-county-s9-21-9Adequacy of 2021 Budgets - Otsego County (S9-21-15)
… to delay capital projects, which could result in future delays to other projects to maintain and improve local …
https://www.osc.ny.gov/local-government/audits/county/2021/05/21/adequacy-2021-budgets-otsego-county-s9-21-15Adequacy of 2021 Budgets - Jefferson County (S9-21-2)
… to delay capital projects, which could result in future delays to other projects to maintain and improve local …
https://www.osc.ny.gov/local-government/audits/county/2021/05/21/adequacy-2021-budgets-jefferson-county-s9-21-2DiNapoli: Homeless Families, Adults Living in Squalid Shelters Due to Oversight Failure
… mode; Mold growing in residents’ rooms at 8 shelters; Trash piled in a children’s play area at one shelter; Repairs … does not track the number of uncertified shelters, which can include hotel and motel rooms used by counties on an as needed basis. During 2014, local …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-homeless-families-adults-living-squalid-shelters-due-oversight-failureSelected Aspects of Discretionary Spending
… (Authority) was created in 1968 with the enactment of Title 12 of the Public Authorities Law to address … ended October 2011. Each public authority should have formal policies and procedures specifying the types of … and the dollar thresholds, supporting documentation, and formal approvals that are necessary to be accountable for …
https://www.osc.ny.gov/state-agencies/audits/2013/12/10/selected-aspects-discretionary-spendingXI.12.C Surety Takeovers – XI. Procurement and Contract Management
… surety payments will be made via Automated Clearinghouse (ACH) payments. At the time of the takeover, if the original … should obtain the surety vendor’s agreement to receive ACH payments. Payment via ACH will ensure timely and accurate … in the NYS Vendor File with an Offset Location to allow future contract payments to be routed to the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12c-surety-takeoversTown of Chester – Property Tax Exemptions (2016M-325)
… through August 2, 2016. Background The Town of Chester is in Orange County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-chester-property-tax-exemptions-2016m-325State Agencies Bulletin No. 422.3
… deposit are affected. Effective Date: Effective March 13, 2025 Background: Under the current business process, state … employees being paid via direct deposit who are overpaid, off the payroll with no future checks anticipated, and for … deletes and reversals can be processed up to five business days after the check date. Agencies should submit requests as …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/4223-new-process-request-direct-deposit-delete-or-reversalAdequacy of 2021 Budgets - City of Rome (S9-21-3)
… of the City’s adopted budget for the 2021 fiscal year. Background The COVID-19 pandemic (pandemic) has had … when warranted, during the course of their fiscal year. To assess whether local officials adequately considered … financial operations while developing their 2021 fiscal year budgets, our office conducted reviews of 20 adopted …
https://www.osc.ny.gov/local-government/audits/city/2021/06/04/adequacy-2021-budgets-city-rome-s9-21-3Adequacy of 2021 Budgets - City of Canandaigua (S9-21-18)
… financial operations of local governments across New York State. Some local governments have seen little to no impact … of various counties, cities, towns and villages across the State. The City of Canandaigua (City) is one of the local …
https://www.osc.ny.gov/local-government/audits/city/2021/05/28/adequacy-2021-budgets-city-canandaigua-s9-21-18Adequacy of 2021 Budgets - Steuben County (S9-21-19)
… of the County’s adopted budget for the 2021 fiscal year. Background The COVID-19 pandemic (pandemic) has had … when warranted, during the course of their fiscal year. To assess whether local officials adequately considered … financial operations while developing their 2021 fiscal year budgets, our office conducted reviews of 20 adopted …
https://www.osc.ny.gov/local-government/audits/county/2021/05/28/adequacy-2021-budgets-steuben-county-s9-21-19Adequacy of 2021 Budgets - City of Norwich (S9-21-16)
… and temporarily or permanently reduce staff positions. In addition, some local officials have decided to delay capital projects, which could result in future delays to other projects to maintain and improve … of Norwich (City) is one of the local governments included in our review. The City is located in Chenango County. Key …
https://www.osc.ny.gov/local-government/audits/city/2021/05/14/adequacy-2021-budgets-city-norwich-s9-21-16Adequacy of 2021 Budgets - City of Jamestown (S9-21-6)
… financial operations of local governments across New York State. Some local governments have seen little to no impact … of various counties, cities, towns and villages across the State. The City of Jamestown (City) is one of the local …
https://www.osc.ny.gov/local-government/audits/city/2021/05/07/adequacy-2021-budgets-city-jamestown-s9-21-6Adequacy of 2021 Budgets - Town of Bolton (S9-21-1)
… to amend the highway fund budget in the event the revenue projection for State funding for highway improvements is not …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/07/adequacy-2021-budgets-town-bolton-s9-21-1City of Newburgh – Budget Review (B20-6-12)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the … revenue and expenditure projections in the City’s 2021 proposed budget. Background The City of Newburgh, located in … The purpose of our budget review was to determine whether the …
https://www.osc.ny.gov/local-government/audits/city/2020/11/13/city-newburgh-budget-review-b20-6-12