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State Agencies Bulletin No. 1973
… 5 members of ERS Plan Type 87 are affected. Background In accordance with Chapter 504 of the Laws of 2009, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1973-tier-5-pensionable-overtime-earnings-limit-calendar-year-2022-employeesOrleans County – Sheriff’s Department Inmate and Commissary Accounts (2017M-209)
… Key Findings The Sheriff’s Department did not properly account for and manage inmate and commissary accounts. … officials incorrectly made disbursements from the inmate account for shared expenditures and made disbursements such … as personal inmate telephone charges from the commissary account. Key Recommendations Ensure that commissary …
https://www.osc.ny.gov/local-government/audits/county/2018/02/02/orleans-county-sheriffs-department-inmate-and-commissary-accounts-2017m-209Tapestry Charter School – Procurement (2017M-203)
… School, which has approximately 800 students, is governed by an 11-member Board of Trustees. Operating expenses for the … adopt a comprehensive purchasing policy. School officials made payments to 12 vendors totaling $272,884 that required … competition and obtain quotes for purchases as required by the policy. … Tapestry Charter School Procurement 2017M203 …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/01/12/tapestry-charter-school-procurement-2017m-203Wyoming County – Selected Financial Activities (2015M-94)
… to examine selected County financial management activities for the period January 1, 2013 through April 15, 2015. … Background Wyoming County is located in western New York State and has a population of approximately 42,000. The … a 16-member Board of Supervisors. Budgeted appropriations for 2015 total approximately $125 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/county/2015/11/20/wyoming-county-selected-financial-activities-2015m-94Town of McDonough – Financial Operations (2017M-120)
… 23, 2017. Background The Town of McDonough is located in Chenango County and has a population of approximately 890. …
https://www.osc.ny.gov/local-government/audits/town/2017/09/15/town-mcdonough-financial-operations-2017m-120Town of Hartford – Online Banking and Information Security (2016M-385)
… Purpose of Audit The purpose of our audit was to review online banking transactions and determine if the electronic … January 1, 2015 through July 31, 2016. Background The Town of Hartford located in Washington County and has a …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-hartford-online-banking-and-information-security-2016m-385Town of East Fishkill – Recreation Department Cash Receipts (2014M-95)
… the Department’s internal controls over cash receipts for the period January 1, 2012 through December 1, 2013. Background The Town of East Fishkill is located in Dutchess County and has a population of approximately … and an elected Town Supervisor. General fund expenditures for the 2013 fiscal year totaled $12 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/town/2014/06/13/town-east-fishkill-recreation-department-cash-receipts-2014m-95Pittsfield Fire District – Board Oversight (2016M-305)
… of our audit was to examine internal controls over the District’s financial operations for the period July 1, 2015 through July 31, 2016. Background The Pittsfield Fire District is a district corporation of the State, distinct and …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/12/09/pittsfield-fire-district-board-oversight-2016m-305Painted Post Fire Department – Cash Receipts and Disbursements (2016M-312)
… and did not include other items such as disbursements or canceled checks. The Board has not adopted a code of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/02/painted-post-fire-department-cash-receipts-and-disbursementsTown of Ulster – Fire Protection Services (2015M-177)
… services to the Town’s fire protection districts for the period January 1, 2013 through March 31, 2015. Background The Town of Ulster is located in Ulster County and has a population of approximately … an elected five-member Town Board. Budgeted appropriations for 2015 total approximately $17.7 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2017/11/06/town-ulster-fire-protection-services-2015m-177Comptroller DiNapoli Releases School Audits
… Catskills Board of Cooperative Educational Services . “In an era of limited resources and increased accountability, … the claims processing function to ensure that claims were for appropriate purposes, adequately supported, and audited … activities to the amounts collected and deposited. For access to state and local government spending and nearly …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-auditsDelaware Academy Central School District at Delhi – Financial Management (2024M-21)
… on surplus fund balance and resulted in a real property tax levy that was higher than needed to fund operations. From …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/delaware-academy-central-school-district-delhi-financial-management-2024mVillage of Voorheesville – Claims Processing (2014M-135)
… the Village’s internal controls over claims processing for the period June 1, 2012 through March 31, 2014. Background The Village of Voorheesville is located in Albany County and has a population of approximately 2,800. … five-member Board of Trustees. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $2.1 …
https://www.osc.ny.gov/local-government/audits/village/2014/07/25/village-voorheesville-claims-processing-2014m-135Hillside Fire District – Cash Receipts and Disbursements (2016M-284)
… the Board ensured that the Treasurer properly accounted for cash receipts and disbursements for the period January 1, 2015 through July 20, 2016. … State, distinct and separate from the Town of Rhinebeck in Dutchess County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/09/30/hillside-fire-district-cash-receipts-and-disbursements-2016m-284State Police Bulletin No. SP-150
To notify the agency of the modification to Deduction Code 302
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-150-modification-deduction-code-302-pba-disability-insuranceLyons Central School District – Payroll 2022M-71
… payroll including affixing the Treasurer’s signature to checks with limited oversight. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/09/lyons-central-school-district-payroll-2022m-71State Comptroller DiNapoli Releases Municipal Audits
… not bill 70 accounts. Town of Highlands – Water and Sewer Funds’ Financial Condition (Orange County) The board did not … the town’s financial condition of the water and sewer funds. The board did not monitor and amend the budgets, and … $370,229, and the water fund owes $490,922 to other funds. Loans from other funds were not repaid by the end of …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-municipal-audits-0Cyber Incident Response Team
… is to provide leadership, coordination, and support for efforts to prevent, protect against, prepare for, respond to, and recover from terrorism and other … agencies, local governments, and public authorities. (For the purposes of this report, we consider non-Executive …
https://www.osc.ny.gov/state-agencies/audits/2021/11/12/cyber-incident-response-teamLocation Service Providers
… strongly encourages everyone to contact the Office of Unclaimed Funds directly to determine if we are holding funds … and public outreach. There is no charge for processing claims or returning funds. If you are interested in becoming … on the ‘Claiming Property’ dropdown menu on the Office of Unclaimed Funds home page. You will need to provide an …
https://www.osc.ny.gov/unclaimed-funds/resources/location-service-providersWhat is the Real Property Tax Cap?
… With some exceptions, the State’s Property Tax Cap limits the amount local governments and most … Local governments, citizens and the Office of the New York State Comptroller (OSC) play important roles in the … process. Local governments, libraries, schools (except New York City) and fire districts must report to OSC: the …
https://www.osc.ny.gov/local-government/property-tax-cap/what-real-property-tax-cap