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Cohoes Housing Authority – Internal Controls Over Payroll (2013M-373)
… Due to limited staffing at the Authority, there was no segregation of payroll-related functions. The Office … performed all payroll functions with little or no supervision. There is inadequate oversight of the …
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)
… with real property taxes, water and sewer charges, and State aid. Key Findings The Board and Supervisor did not …
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
… Recurring identical amounts from the same vendor Multiple remittance addresses for the same vendor Inconsistent, vague …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/red-flagsSchoharie 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. …
https://www.osc.ny.gov/local-government/audits/county/2022/06/17/schoharie-county-court-and-trust-funds-2022-ct-3Town of Saranac – Payroll (2014M-289)
… policies and procedures over processing payroll and leave time accruals. The Secretary and the building … worker earned and used 174.50 hours of vacation and sick leave, when there was no Board approval authorizing these … Recommendations Adopt comprehensive payroll processing and leave time accrual policies and procedures that incorporate …
https://www.osc.ny.gov/local-government/audits/town/2014/12/05/town-saranac-payroll-2014m-289Qualified Personal Service Contracts (QPSC) Listing
… April 1, 2025 – March 31, 2026 On June 4, 2008, Governor Paterson … it will incur costs for the personal service component of $1 million or more over any twelve-month period. Below is …
https://www.osc.ny.gov/procurement/qualified-personal-service-contracts-qpsc-listingTown of Rutland – Water and Sewer Charges (2025M-30)
… (Board) and 41 of these adjustments totaling $5,808 had no documented reason or support for the adjustments. In … on water and sewer billings and account adjustments. No one independent of the billing process reviewed quarterly …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-water-and-sewer-charges-2025m-30Opinion 89-40
… or statutory amendments that bear on the issues discussed in the opinion. FIRE COMMISSIONERS -- Reimbursement for … for wages lost because the commissioner was subpoenaed to testify in a case in which the fire district was the … and, in that capacity, eligible for reimbursement pursuant to General Municipal Law, §72-o. (2) A volunteer officer or …
https://www.osc.ny.gov/legal-opinions/opinion-89-40Opinion 2000-18
… service award program by joint fire district); (authority for service award program established by joint fire district to provide prior service credit for activities performed under auspices of village fire … -- Villages (authority to transfer responsibility for service award program to joint fire district) VILLAGES -- …
https://www.osc.ny.gov/legal-opinions/opinion-2000-18Opinion 2001-7
… the opinion. IMPROVEMENT DISTRICTS -- Expenses (authority to charge "entry fee" to properties within an extension to a public parking district) -- Extensions (authority to … Whether a town may impose a onetime entry fee equivalent to the assessments that would have been imposed on the …
https://www.osc.ny.gov/legal-opinions/opinion-2001-7Opinion 92-14
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … to subdivision (2), the situation is less clear. There are no statutes or regulations specifying what action a depositor … lien period has expired. 2 Moreover, there appears to be no pertinent case law. However, we believe that it is …
https://www.osc.ny.gov/legal-opinions/opinion-92-14Bloomingburg Fire Company #1 – Disbursements (2013M-83)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls over the Company’s disbursements for the period April 1, 2011, to February 22, 2013. Background The Bloomingburg Fire … Treasurer is the chief fiscal officer. From April 1, 2011 to January 31, 2013, the Company received approximately …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/28/bloomingburg-fire-company-1-disbursements-2013m-83DiNapoli: Former Pulteney Fire District Treasurer Sentenced in $6,800 Theft of Fire District Funds
… Lisa Stone, the former treasurer of Pulteney Fire District … Lisa Stone was sentenced to five years probation and ordered …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-former-pulteney-fire-district-treasurer-sentenced-6800-theft-fire-district-fundsGenesee Valley Central School District – Reserve Accounts and Extra-Classroom Activities (2014M-56)
… the reserve’s assets will be used or replenished. We found no significant exceptions with the District’s financial … and complies with statutory requirements. There are no recommendations pertaining to ECAs in this report. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/27/genesee-valley-central-school-district-reserve-accounts-and-extraWayne County Court and Trust Funds (2022-C&T-1)
… court and trust funds and abandoned property to the State Comptroller as prescribed by statute. Records …
https://www.osc.ny.gov/local-government/audits/county/2022/02/18/wayne-county-court-and-trust-funds-2022-ct-1Controls Over Cash Advance Accounts
… Related Audits/Reports of Interest Office of Child and Family Services: Controls Over Cash Advance Accounts …
https://www.osc.ny.gov/state-agencies/audits/2014/09/08/controls-over-cash-advance-accountsCUNY Bulletin No. CU-674
… taxable gross and will be reported on the employee’s Form W-2. Deduction Information for Inactive Employees All … be returned with a completed Next of Kin Affidavit ( Form AC 934-P ), original death certificate and a Report of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-674-2018-2020-professional-staff-congress-psc-retroactiveChart of Accounts
… Position Pool on the Department Budget Table Bulletins No. 2355 - SFS Chartfield Strings in PayServ with 09/15/2025 & 09/30/2025 lapse dates No. 2346 - Updating PayServ Chartfield Strings for June … All agencies excluding SUNY (with the exception of Agency Code 28990) and CUNY are impacted. For these checks the …
https://www.osc.ny.gov/state-agencies/payroll/chart-accountsOpinion 88-29
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether a prohibited conflict of interest would arise if the mayor of a village in his private capacity purchases a …
https://www.osc.ny.gov/legal-opinions/opinion-88-29Opinion 88-22
… the opinion. SEWER DISTRICTS -- Construction (inclusion of park facilities as district expenses) PARK DISTRICTS -- Use (restrictions on nonresidents) PARKS … of fees) TOWN LAW, §§198, 202: The cost of construction of park facilities undertaken solely for the purpose of …
https://www.osc.ny.gov/legal-opinions/opinion-88-22